摘要
面对当前经济下行压力加大的复杂形势,饲料企业要想在激烈的市场竞争中占据一席之地,需要从内部管理体系入手,以精益求精的管理理念来不断优化成本管理,从而帮助饲料企业节约成本,避免资源浪费。而价值链作为企业创造价值的一系列经济业务活动的集合,体现了企业对采购、生产、作业、销售、售后等全流程的管理要求。将价值链应用于饲料企业精益成本管理中,帮助饲料企业更好地发现企业优劣势,从根源上杜绝一切不增值或资源浪费的行为,从而达到降低成本,提高饲料企业竞争力的效果。
In the face of the complex situation of increasing downward pressure on the current economy,if feed enterprises want to occupy a place in the fierce market competition,they need to start with the internal management system and constantly optimize cost management with the management concept of keeping improving,so as to help feed enterprises save costs and avoid waste of resources.The value chain,as a collection of a series of economic and business activities for enterprises to create value,reflects the management requirements of enterprises for the whole process of procurement,production,operation,sales,after-sales,etc.Applying the value chain to the lean cost management of feed enterprises can help feed enterprises better find their advantages and disadvantages,eliminate all non value-added or resource waste behaviors from the root,so as to reduce costs and improve the competitiveness of feed enterprises.
作者
郭文娟
GUO Wenjuan(SIAS University,Zhengzhou,Henan Province 450000,China)
出处
《中国饲料》
北大核心
2023年第8期154-157,共4页
China Feed
关键词
价值链
饲料企业
精益成本管理
可持续发展
成本核算
value chain
feed enterprises
lean cost management
sustainable development
cost accounting
