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价值链视角下跨国制造业成本优化——以三菱重工为例

发布时间:2018-04-15 16:07

  本文选题:价值链分析 + 跨国制造业 ; 参考:《财会通讯》2017年14期


【摘要】:随着全球化趋势的强化,跨国制造业公司也面临着国际竞争力的威胁,所以价值链分析在跨国制造业公司起着至关重要的作用,本文结合价值链理论,以三菱重工为例,将价值链分析与企业的成本控制相结合,通过对三菱重工生产成本影响因素的价值链分析,从内、外两方面找到企业在成本控制方面的薄弱环节,通过对这些环节的控制,改善企业参与市场竞争的基础条件,实现企业整体核心竞争力的提升,从而达到成本优化的目的。
[Abstract]:With the strengthening of globalization, multinational manufacturing companies are also facing the threat of international competitiveness, so value chain analysis plays an important role in multinational manufacturing companies. This paper combines the theory of value chain, taking Mitsubishi heavy Industries as an example.By combining the value chain analysis with the cost control of the enterprise, through the value chain analysis of the factors affecting the production cost of Mitsubishi heavy Industry, the weak links in the cost control of the enterprise are found from the internal and external aspects, and the control of these links is achieved.To improve the basic conditions for enterprises to participate in market competition, to achieve the overall core competitiveness of enterprises, so as to achieve the purpose of cost optimization.
【作者单位】: 宁夏工商职业技术学院;
【分类号】:F406.72;F416.42


本文编号:1754820

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