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1、江蘇大學(xué)碩士學(xué)位論文基丁?價值鏈的基層供電公司成本管理姓名:趙罡申請學(xué)位級別:碩士專業(yè):工商管理指導(dǎo)教師:徐文學(xué)20090601江蘇大學(xué)工商管理碩士(MBA)學(xué)位論文ABSTRACTCostisthemearsurementofacompany^operatingactivities'expenseanditdirectlyrelatedwithacompany'Sabi1itytomakeprofitaswel1assurvivinganddeve1opment?SoitiSaIwaysthefoCHSofboththepracticefieldandthca^cadem
2、icfield?v??“亠匚仃八⑴..t亠[?iB1nce1tsna1ssanceatthebeginningofthe20century,tnetn1nkingofcostmanagementcreatedncwthcoricsandmcthodsccasclcssly,reflectingtheinnovationandprogrcssofcostmanagementduringtheprocessofcontinuc1ychangeofeconomicenvironmcntandenterprises'operatingactivities.EutundeFtheba
3、ckgroundofincreasingdegreeofmarketing,thcclcctricsupplycompanicssti11rcmainpartofitscharacticsaspub1icuti1itysupp1iers,S0itscostmanagementisre1ative1ygettingbnSd0a9ntdhe■1XstpeanPse?rVge■1sueed0cnhtah?enana1yseshaeVpbemconcoocteshatossaVehtensocycafonoanemeganaaerceusocehtdnanomanagemen&co
4、ntrolduringthoperatingprocess,pto.theactbus1nessopaseriouspemeasuremeivi4t?y1eveeratrng,usrfo.rmaneentindexes^cdost—benefitoptimizationprincip1eandtocontrolandmanagementcosthegoalofvaluetreation.Basedonlhcinlroduclionof2kcyconccplions:value?chainandva1ue—chain—basedcostmanagement,thispaper
5、introduccstheframeworkandimp1cmcntingoftheVa1ue—-chanbasedc:0stmanagementfrom5aspects:goa1,charaCteriscs,c0ntentprnciP1eanddetai1s0f■mp1ementng(theconstructingofa1ue--cha?1n—basedc0stmanagementsyStem)■andintr0ducesits6characterist■1cS?■va1ueortented9strategic???match1ngeXtens10neXPand1nga1
6、1一S1desana1ysis,act1V1tymanagcmcntandProccssintegrati0n?Meanwh?11e,thisPaPereh00se:sZhen?J?1angElectr?1csca“aP北丄氏G久沢RnAA7nd(i衣弓屈£2sPhactcreationofZESC?Thispapermainlyana1ysesthecompanj^Sbusinessacgtotheway&preactivactiviing&mabuy&seincipleofva1uevo1umeactivitychainandidentifies3corityty.ch
7、ains:electricprojectinstruction,electriccirculatintainingande1ectrie11ing?Thispaperdistinguishswhienactivitiesarevalue—adva1ueaddedandc?Si?ionandwhichactivitiesarenon.todefinitudethcemphasisofcostmanagementaswe11astheperformancemeasurementindexesandcostmanagem