摘要
农化生产企业要实现成本领先,应该从企业的价值活动中控制其管理成本,企业的基本活动包括进料后勤、生产作业、发货后勤、销售与售后服务,控制了基本活动的管理成本就控制了价值活动的管理成本。从进料后勤、生产作业、发货后勤、销售与售后服务这几方面论述了农化生产企业管理成本的控制方法。
To achieve the goal of cost leadership, it should control the management cost by agricultural production enterprise from its value activities. The primary activities of enterprise include five factors： inbound logistics, operations, outbound logistics, marketing and sales, service. If it controlled the management cost of primary activities, the management cost of value activities would be controlled. The control methods of management cost in agricultural production enterprise were discussed from five factors belonged to primary activities of enterprise.
出处
《湖南农业科学》
2009年第6期117-119,共3页
Hunan Agricultural Sciences
关键词
农化生产企业
价值活动
管理成本
agricultural production enterprises
value activity
management cost
