价值链视角下企业成本管理研究_会计审计

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价值链视角下企业成本管理研究(含开题报告,毕业论文13000字)
摘  要：本文依据企业成本管理原理，对价值链精髓进行了研究，在其指导下对企业成本管理进行了一定的分析，找出了当前企业存在的不足之处以及可取之处，并借鉴以前学者研究出先进经验，寻求基于价值链视角下企业成本管理的对策，正确运用价值链成本控制的基础—作业成本管理，处理好企业与上、下游的关系，进行业务流程重组，优化内部价值链，从而使得企业能够长期保持竞争优势，以期实现整个价值系统价值增值。
关键词：价值链；成本控制；供应链成本管理；一体化

Enterprise Cost Management on Value Chain
Abstract: Based on the enterprise cost management principle of value chain, was studied, in essence of the enterprise cost management under the guidance of the certain analysis, find out the current enterprise existence deficiency and desirable place, and from the previous scholars study the advanced experience, based on value chain perspective for corporate cost management countermeasures, correctly use the basis for the control of value chain cost -- homework cost management, handle, downstream enterprises and the relationship, business process reorganization, optimizing internal value chain, thus makes the enterprise can remain competitive advantage, in order to realize the whole value system, the value added.

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Key words:Value chain;Cost control;Supply chain cost management; Integration