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| 企业集群基于价值链的成本协同管理研究 | |
| 引用本文： | 夏鑫,傅元略,姜海虹.企业集群基于价值链的成本协同管理研究[J].软科学,2008,22(8). |
| 作者姓名： | 夏鑫 傅元略 姜海虹 |
| 作者单位： | 1. 山东工商学院,山东,烟台,264005;厦门大学,工商管理博士后流动站,福建,厦门,361005 2. 厦门大学,工商管理博士后流动站,福建,厦门,361005 3. 山东工商学院,山东,烟台,264005 |
| 摘 要： | 提出了企业集群基于价值链的成本协同管理概念,构建了企业集群基于价值链的成本协同管理框架;基于此框架详细地分析了企业集群基于价值链的成本协同层次,提出了成本协同控制模式,最后规划了成本协同组织问题。 |
| 关 键 词： | 企业集群 价值链 成本协同 成本管理 |
Research on Cost Coordination Management of Enterprise Cluster Based on Value-chain |
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| XIA Xin,FU Yuan-lue,JIANG Hai-hong.Research on Cost Coordination Management of Enterprise Cluster Based on Value-chain[J].Soft Science,2008,22(8). | |
| Authors: | XIA Xin FU Yuan-lue JIANG Hai-hong |
| Abstract: | In this paper, the definition of cost coordination management of enterprise cluster based on value-chain is presented, and the systematic frame of which is constructed. Based on this frame, cost coordination levels based on value chain are analyzed, the model of cost coordination control based on value chain are discussed, and the cost coordination organization based on value chain is designed in enterprise cluster. |
| Keywords: | enterprise cluster value chain cost coordination cost management |
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