基于价值系统成本管理研究及其拓展的思考

从系统论的角度看,企业成本管理经历了五个历史阶段。价值链下的成本管理模式正在系统地进入到价值星系和价值创新的管理时代。价值链成本向价值星系成本的转变过程,以及价值星系成本向价值创新成本管理转变的过程,正是现代企业成本管理与企业战略相结合的过程,也是企业管理全面进入创新系统的过程。

Value-based Cost Management System and Its Development Thinking

From system theory point of view,cost management has gone through five historical periods.Value chain cost management is under way into the value system of galaxies and value innovation management era.Value chain costs to the value of the cost of the transition galaxies,and galaxies,the value of the cost of changing to value the process of innovation and cost management,cost management is a modern enterprise combining with the corporate strategy process,but also a comprehensive business management system into the innovation process.