摘要
经济的全球化和科学技术的迅猛发展,使得全球经济竞争变得愈来愈激烈,如何创造并保持企业的竞争优势,已经成为每个企业得以生存和发展的首要问题。在这种形势之下,就战略成本管理与价值链进行分析,通过对两者结合的讨论,指出我国现行成本管理模式存在的主要问题,并对如何提高我国企业竞争力提出了几点建议。
With the economic globalization and the rapid development of science and technology, the global economic competition is becoming more and more furious. And how to create and keep the competitive advantage turns into the problems of every company. Under this situation, this article separately analyses SBCM （ strategy based cost management） and value chain. And then it discusses the combination of them. Finally it points out the serious problems of the model of the cost management in our country and puts forward some advices about how to improve the competences of our company.
出处
《西安建筑科技大学学报（社会科学版）》
2007年第1期73-76,共4页
Journal of Xi'an University of Architecture & Technology(Social Science Edition)
关键词
战略成本管理
价值链
价值链分析
strategy based cost management
value chain
value chain analysis
