机构地区: 暨南大学管理学院会计学系
出 处: 《商业研究》 2005年第13期82-83,共2页
摘 要: 核心竞争力是企业持续发展的基石。核心竞争力外在表现企业能提供满足顾客需求的产品和服务,并获得超出同行业的经济利益。作业成本管理以顾客需求为核心,在作业成本计算法和平衡计分卡的辅助下,对价值链实施管理,有助于构建企业核心竞争力,实现企业发展战略。 Enterprises' continuous development is based on core competitiveness,Which appears as the capability of providing products and services that customers want,and getting more economic benefits than profession.Activity-Based costing and Balanced Scorecard both contribut to the improvement of core competitiveness by infiltrating value chain and emphasizing customer requirements.