| 基于价值链的农机企业成本管理研究 |
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| 引用本文： | 王秀丽,朱耿先.基于价值链的农机企业成本管理研究[J].中国农机化,2008(2):28-30. |
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| 作者姓名： | 王秀丽 朱耿先 |
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| 作者单位： | 1. 天津大学管理学院,300072天津市;天津理工大学管理学院,300191天津市
2. 天津大学管理学院,300072天津市 |
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| 摘 要： | 价值链理论为我们科学地分析企业的成本动因、降低企业成本、提升企业的核心竞争力提供了有力的依据和分析方法。本文简要介绍了价值链的概念及分类,分析了我国农机企业实行基于价值链的成本管理的重要性,给出了企业内部价值链优化模型,提出了具体的实施步骤及实施过程中应注意的事项。
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| 关 键 词： | 价值链 成本管理 农机 |
Research on Cost Management under Value Chain in Agricultural Machinery Enterprises |
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| WANG Xiu-Li,ZHU Geng-xian.Research on Cost Management under Value Chain in Agricultural Machinery Enterprises[J].Chinese Agricul Tural Mechanization,2008(2):28-30. |
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| Authors: | WANG Xiu-Li ZHU Geng-xian |
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| Abstract: | Value chain theories have offered strong basis and analytical method that we can analyze the cost drivers; reduce production cost; and promote the core competitiveness of enterprises. In this paper; the meaning and sorts of value chain is introduced briefly; the significance of applying cost management under value chain is brought forward. More over; this paper put forward the model of optimizing inner value chain. The approach and notice are given at last. |
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| Keywords: | value chain cost management agricultural machine |
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