基于价值链的制造企业成本控制问题探讨

发布时间：2018-04-05 11:37

  本文选题：价值链　切入点：价值链成本控制　出处：《财会通讯》2017年20期

【摘要】：在激烈的市场竞争中,成本领先比技术领先更适合于低利润的制造业企业发展战略。运用价值链进行成本控制是制造业企业顺应时代要求,提高成本控制效果的有效途径。本文从价值链成本管理的基础理论入手,分析其在制造业企业生产经营中的运用;然后以北京现代为例,利用作业成本法和目标成本法作为价值链成本控制工具,对公司的成本控制进行具体分析。
[Abstract]:In the fierce market competition, cost-leading is more suitable for low-profit manufacturing enterprises than technology.Cost control by value chain is an effective way for manufacturing enterprises to meet the needs of the times and improve the effect of cost control.This paper starts with the basic theory of value chain cost management, analyzes its application in manufacturing enterprises' production and management, and then takes Beijing modern as an example, using activity-based costing and target cost as value chain cost control tools.Carry on the concrete analysis to the cost control of the company.
【作者单位】： 陕西财经职业技术学院;
【分类号】：F406.72;F425
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本文编号：1714601