摘要
作为一种新型成本管理模式,价值链成本管理战略意义重大,有助于提升企业竞争力。高新技术企业各方面情况较为特殊,在成本管理方面也与传统企业表现出多处不同,价值链视角下成本管理对高新技术企业而言尤为重要。文章以高新企业为研究对象,从价值链角度着手,分析其成本管理,指出其中存在的问题,并提出解决办法,以望高新企业从中获得启发。
As a new cost management model,the value chain cost management strategy is of great significance and helps to enhance the competitiveness of enterprises.High-tech enterprises are special in all aspects.They also show many differences from traditional enterprises in cost management.Cost management is particularly important for high-tech enterprises from the perspective of value chain.This paper takes high-tech enterprises as the research object,analyzes their cost management from the perspective of value chain,points out the problems and proposes solutions,hoping that high-tech enterprises can gain inspiration from them.
作者
陶静
Tao Jing(Jiangsu Huapeng Intelligent Instrument Technology Co.,Ltd.,Liyang,Jiangsu,213300)
出处
《市场周刊》
2024年第24期49-52,共4页
Market Weekly
关键词
高新技术企业
价值链
成本管理
high-tech enterprises
value chain
cost management
作者简介
陶静,女,江苏溧阳人,江苏华鹏智能仪表科技股份有限公司,研究方向:成本管理。
