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一、价值链分析在成本管理中的战略作用 “价值链”这一概念是由美国哈佛商学院教授迈克尔·波特于1985年提出的,认为,价值管理将企业的业务过程描绘成一个价值链(Value chain),就是将企业的生产、营销、财务、人力资源等方方面面有机地整合起来,做好计划、协调、监督和控制等各个环节的工作,使它们形成相互关联的整体,真正按照“链”的特征,实施企业的业务流程,使得各个环节既相互关联,又具有处理资金流、物流和信息流的自组织和自适应能力,使企业的供、产、销系统形成一条珍珠般项链——“价值链”。
I. The Strategic Role of Value Chain Analysis in Cost Management The concept of “value chain” was proposed by Michael Porter, a professor at Harvard Business School in 1985, to argue that value management describes the business process of a company as a value chain (Value chain), is to integrate all aspects of production, marketing, finance, human resources and other aspects of the enterprise, do a good job in all aspects of planning, coordination, supervision and control, so that they form an interrelated whole, the real follow the “ Chain ”characteristics, the implementation of business processes, making all aspects are interrelated, but also has the ability to handle the flow of funds, logistics and information flow self-adaptive and adaptive, so that the enterprise supply, production and marketing system to form a pearl necklace --“Value Chain”.