摘要
运用战略成本管理的思想进行虚拟组织的成本分析和管理,基于价值链的分析提出外向虚拟是企业获得核心竞争力的有效途径,成员企业的成本策略要与虚拟组织的总体战略目标相协调,管理好虚拟组织的成本动因才能获得最终竞争力。
Using the notion of strategic cost management to analyze and manage the cost of virtual enterprises, based on the value chain, a conclusion is drawn that the virtual enterprise can help a company to gain core competitive capacity. The member should set up the cost strategy consistent with that of the whole virtual enterprise. Only managing well the cost drivers can the virtual enterprises win the final competition.
出处
《电子科技大学学报（社科版）》
2006年第4期52-55,共4页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
战略成本管理
虚拟组织
价值链
动因
战略成本
strategic cost management
virtual enterprises
value chain
cost driver
