摘要
作为外部资源整合的一种重要手段,企业动态联盟(虚拟企业)模式已引起企业界的广泛重视。动态联盟是靠某种共同利益所产生的凝聚力暂时维系在一起的,这就决定了其内部价值链比单个企业更具有动态性,其战略成本管理更侧重于项目设计和联盟企业的挑选。本文的目的在于针对这一特点,为战略成本管理思想在动态联盟中的应用提供一种方法。
As an important method for external resources integration, the model of Enterprise Dynamic Alliance （Virtual Enterprise） has amused much attention of the business circles. Dynamic Alliance is temporarily maintained together based on some common interest, which determines that its internal value chain is more dynamic than the single enterprise and its strategic cost management is more focused on the project design and the choice of Alliance Enterprises. The aim of this paper is to provide a method for the application of strategic cost management to the Dynamic Alliance.
出处
《昆明理工大学学报（社会科学版）》
2006年第3期69-71,共3页
Journal of Kunming University of Science and Technology(Social Sciences)
关键词
动态联盟
战略成本管理
dynamic alliance
strategic cost management
