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1.指导思想和原则由于波特的价值链理论的出现,人们可以更为清晰细致地分析出在产品成本的各个阶段中所引起产品成本的因素以及其构成要素。波特的理念是以企业的价值链作为企业成本分析的开始,后将企业营业的成本分配到资产活动的各个环节中去。如果活动的驱动因素不是唯一存在的因素,则需要将这些因素一一区别开来分析。这就是波特的价值链理论,后文笔者也会针对波特的价值链理论对成本管理问题进行深入探讨。
1. Guiding Principles and Principles Because of Porter’s value chain theory, one can more clearly and carefully analyze the factors that cause product cost in each stage of product cost and its components. Porter’s philosophy is based on the enterprise’s value chain as the beginning of an enterprise cost analysis, after which the cost of business operations is allocated to all aspects of asset activity. If the drivers of activity are not the only ones that exist, you need to distinguish them one by one. This is Porter’s value chain theory, the latter author will also address the issue of cost management in depth for Porter’s value chain theory.