| 价值链理论在建筑企业成本控制中的应用 |
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| 引用本文： | 高建立,马继伟,张立山,高素玲,李国红.价值链理论在建筑企业成本控制中的应用[J].建筑经济,2008(8). |
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| 作者姓名： | 高建立 马继伟 张立山 高素玲 李国红 |
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| 作者单位： | 河北科技师范学院,河北,秦皇岛,066004 |
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| 摘 要： | 介绍了基于价值链的成本控制理论,从企业、供应商、客户及竞争对手四方面出发,从价值形成的角度分析了建筑企业成本控制的步骤和措施.基于价值链理论的成本控制应以成本最优为出发点,遵循三全一严的控制原则.
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| 关 键 词： | 价值链理论 建筑企业 成本控制 |
The Application of Value Chain Theory in Cost Control of Construction Enterprises |
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| GAO Jianli,MA Jiwei,ZHANG Lishan,GAO Suling,LI Guohong.The Application of Value Chain Theory in Cost Control of Construction Enterprises[J].Construction Economy,2008(8). |
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| Authors: | GAO Jianli MA Jiwei ZHANG Lishan GAO Suling LI Guohong |
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| Abstract: | This paper introduced the theory of cost control based on value chain. It analysed the cost control processes and methods by the process of value production in the architecture enterprises. Cost control scope is involved in enterprises themselves, suppliers, clients and competitors. Cost control based on value chain must build up strict thought of value management, which includes all the staffs, all the orientations and the whole process in the architectural enterprises. |
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| Keywords: | value chain theory architectural enterprises cost control |
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