摘要
现有研究表明将价值链概念应用于企业成本管理中,可通过分析关键性作业与成本驱动因素,达到成本优化的目的。我国航运企业需将价值链理论应用于成本管理,突破现行成本管理只着重控制与节约的局限性,寻求上下游产业的整合,消除不增值作业的成本浪费。现有研究已描绘出航运企业的内部价值链与外部价值链,未来研究需以此为基础建立各价值活动耗费与企业绩效的多因素模型,检验价值链各环节的耗费对于企业绩效的相关性,提出可行的成本优化方案。
Current researches indicate that to apply value chain theory to corporate cost management can help achieve the goal of cost optimization through analyzing the key activities and cost drives.China＇s shipping companies should avail of value chain theory to overcome the limitation of current cost management convention which only focuses on cost control,to seek the conformity with up/downstream companies,eliminate the non-value added activities,and thus realize the optimization of the cost.Multifactor model of the cost of value activities and companies＇ performance should be built on the basis of the internal and external value chain described in current literatures to examine the correlation between the cost and performances and design a feasible cost optimization project.
出处
《长沙理工大学学报（社会科学版）》
2010年第2期5-8,共4页
Journal of Changsha University of Science and Technology：Social Science
基金
广东省交通厅2008年度市场需求主导性科技项目"基于价值链管理为核心的航运企业优化成本管理应用研究"
关键词
价值链
航运
成本管理
value chain
shipping
cost management
