摘要
20世纪90年代以来,如何培育企业的核心竞争力是企业管理理论与实践研究的热点,企业的核心竞争力是企业生存和发展的根本。进入21世纪后,战略管理会计作为管理会计的新发展,日益受到人们重视。价值链分析作为战略管理会计的一种重要方法,对培育企业核心竞争力有重要的作用。
Since1990's,it has become a focus for enterprise management theories and practical research on how to cultivate the core competence in corporations. The core competence in corporations is the essence for enterprises' survival and development. In 21st century, as a new development of management accounting, strategic management accounting, is getting more and more attention.Value-chain analysis , as an important method of strategic management, will be a great help to cultivate the core competence in corporations.
出处
《南华大学学报（社会科学版）》
2004年第3期43-45,共3页
Journal of University of South China(Social Science Edition)
关键词
竞争优势
核心竞争力
价值链分析
管理会计
competitive advantages
core competence
value chain analysis
management accounting
