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dc.contributor.advisor张佳林
dc.contributor.author叶振海
dc.date.accessioned2016-02-14T02:51:06Z
dc.date.available2016-02-14T02:51:06Z
dc.date.issued2013-01-06 09:34:42.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/26753
dc.description.abstract面对新的国际经济和市场竞争态势,我国企业以往的成本管理方式表现出一定的滞后性,不利于企业核心竞争力的发展和竞争优势的获得。我们面临着严峻的挑战,同时也面临着多样化的机遇。在这样一个竞争激烈的时代,企业应如何把握竞争优势,达到可持续发展的目标,是值得现代学者研究的永恒课题。 本文通过对价值链的内部、外部的分析确定价值链的战略成本管理的两个基本点。对内部价值链分析主要集中在生产环节,采用结构性成本动因和执行性成本动因分析企业和产品作业链,消除不增值的作业活动,实现价值链的不断优化。对外部价值链分析主要集中于供应和分销阶段,通过对供应商和分销商的选择,建立起价值链战略联盟,实现不断增强企业竞争力的...
dc.description.abstractFacing new international economic and market competition situation, our enterprise which followed previous cost management mode with certain hysteresis, will hamper the improvement of enterprise's core competitiveness and achievement of competitive edge. We faced with a serious challenge, meanwhile, the diversity opportunity. In such a competitive era, enterprise should grasp the competitive advan...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=35721&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=37841
dc.subject价值链分析
dc.subject战略成本管理
dc.subjectZ公司
dc.subjectValue Chain Analysis
dc.subjectStrategic Cost Management
dc.subjectZ Company
dc.titleZ公司基于价值链分析的战略成本管理研究
dc.title.alternativeThe Study of Strategic Cost Management of Z Company Based on Value Chain Analysis
dc.typethesis
dc.date.replied2012-11-17
dc.description.note学位:会计硕士
dc.description.note院系专业:厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心(MPACC)_会计硕士(MPACC)
dc.description.note学号:X2006157109


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