長(chang)期以(yi)來，在企業生產(chan)過(guo)程(cheng)中人們一直從(cong)產(chan)品本(ben)(ben)身的(de)角度來考慮降低成(cheng)(cheng)本(ben)(ben)，這種方(fang)式現在看來已經沒有(you)太大(da)的(de)余地。成(cheng)(cheng)本(ben)(ben)產(chan)生于產(chan)品（或服(fu)務）生產(chan)過(guo)程(cheng)的(de)各個(ge)環(huan)節(jie)，并在人流、物流、信息流、資(zi)金(jin)流中伴隨著新價值(zhi)(zhi)的(de)創造和(he)各種資(zi)源的(de)消耗。因此，在價值(zhi)(zhi)鏈(lian)價值(zhi)(zhi)流中蘊(yun)含著更多的(de)成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)機(ji)會，只有(you)通(tong)過(guo)對企業的(de)價值(zhi)(zhi)鏈(lian)和(he)價值(zhi)(zhi)流進行(xing)分析，才可以(yi)有(you)效(xiao)地實(shi)現成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)。本(ben)(ben)文將運用(yong)價值(zhi)(zhi)鏈(lian)和(he)價值(zhi)(zhi)流思想對成(cheng)(cheng)本(ben)(ben)控(kong)(kong)制(zhi)問題進行(xing)探討。
一、價值(zhi)鏈(lian)價值(zhi)流思想概述
價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)思想認(ren)為(wei)(wei)企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)增值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)過程，按照經濟和技術的(de)(de)(de)(de)(de)相(xiang)對獨(du)立性，可(ke)以分為(wei)(wei)既相(xiang)互(hu)獨(du)立又相(xiang)互(hu)聯系的(de)(de)(de)(de)(de)多個(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)，這些價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)形(xing)成(cheng)(cheng)(cheng)(cheng)一(yi)個(ge)獨(du)特的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)。價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)是(shi)(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)(ye)所從事的(de)(de)(de)(de)(de)物質(zhi)上和技術上的(de)(de)(de)(de)(de)各項(xiang)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)，不(bu)同(tong)企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)劃(hua)分與(yu)構(gou)成(cheng)(cheng)(cheng)(cheng)不(bu)同(tong)，價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)也不(bu)同(tong)。對制造(zao)業(ye)(ye)(ye)來說(shuo)，價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)的(de)(de)(de)(de)(de)基(ji)本(ben)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)包(bao)括內(nei)(nei)部(bu)后勤、外部(bu)后勤、市場營銷、服務(wu)(wu)；輔助活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)包(bao)括企(qi)(qi)業(ye)(ye)(ye)基(ji)礎(chu)(chu)設施（企(qi)(qi)業(ye)(ye)(ye)運(yun)營中各種(zhong)保(bao)證措施的(de)(de)(de)(de)(de)總稱）、人力資源管理、技術開發、采購(gou)。每一(yi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)都包(bao)括直(zhi)接創(chuang)造(zao)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)、間接創(chuang)造(zao)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)。質(zhi)量(liang)(liang)保(bao)證活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)三(san)部(bu)分。企(qi)(qi)業(ye)(ye)(ye)內(nei)(nei)部(bu)某(mou)一(yi)個(ge)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)是(shi)(shi)(shi)(shi)否(fou)創(chuang)造(zao)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，看它是(shi)(shi)(shi)(shi)否(fou)提供(gong)了(le)(le)后續活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)所需要的(de)(de)(de)(de)(de)東(dong)西、是(shi)(shi)(shi)(shi)否(fou)降(jiang)低了(le)(le)后續活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)、是(shi)(shi)(shi)(shi)否(fou)改善了(le)(le)后續活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)的(de)(de)(de)(de)(de)質(zhi)量(liang)(liang)。每項(xiang)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)對企(qi)(qi)業(ye)(ye)(ye)創(chuang)造(zao)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)貢獻(xian)大(da)小(xiao)不(bu)同(tong)，對企(qi)(qi)業(ye)(ye)(ye)降(jiang)低成(cheng)(cheng)(cheng)(cheng)本(ben)的(de)(de)(de)(de)(de)貢獻(xian)也不(bu)同(tong)，每一(yi)個(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)是(shi)(shi)(shi)(shi)由各種(zhong)不(bu)同(tong)的(de)(de)(de)(de)(de)驅動(dong)(dong)因(yin)素(su)決定(ding)的(de)(de)(de)(de)(de)。價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)的(de)(de)(de)(de)(de)各種(zhong)聯系成(cheng)(cheng)(cheng)(cheng)為(wei)(wei)降(jiang)低單(dan)(dan)個(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)本(ben)及(ji)(ji)最(zui)終成(cheng)(cheng)(cheng)(cheng)本(ben)的(de)(de)(de)(de)(de)重要因(yin)素(su)。而價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)各個(ge)環節的(de)(de)(de)(de)(de)創(chuang)新則是(shi)(shi)(shi)(shi)企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)競(jing)爭優勢的(de)(de)(de)(de)(de)來源。價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)是(shi)(shi)(shi)(shi)指企(qi)(qi)業(ye)(ye)(ye)運(yun)轉從開始(shi)到結束的(de)(de)(de)(de)(de)多組(zu)連(lian)續活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)，這些活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)共同(tong)為(wei)(wei)顧(gu)(gu)客創(chuang)造(zao)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)，顧(gu)(gu)客可(ke)能是(shi)(shi)(shi)(shi)外部(bu)的(de)(de)(de)(de)(de)顧(gu)(gu)客，也可(ke)能是(shi)(shi)(shi)(shi)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)內(nei)(nei)部(bu)的(de)(de)(de)(de)(de)最(zui)終使(shi)用者(zhe)。如定(ding)單(dan)(dan)從開始(shi)到履行組(zu)成(cheng)(cheng)(cheng)(cheng)定(ding)單(dan)(dan)履行的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)，定(ding)單(dan)(dan)接收(shou)是(shi)(shi)(shi)(shi)組(zu)成(cheng)(cheng)(cheng)(cheng)定(ding)單(dan)(dan)履行價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)中的(de)(de)(de)(de)(de)一(yi)項(xiang)。價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)涉(she)及(ji)(ji)整個(ge)企(qi)(qi)業(ye)(ye)(ye)，計算成(cheng)(cheng)(cheng)(cheng)本(ben)和價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)差是(shi)(shi)(shi)(shi)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)作為(wei)(wei)競(jing)爭性比較的(de)(de)(de)(de)(de)基(ji)礎(chu)(chu)，企(qi)(qi)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)業(ye)(ye)(ye)務(wu)(wu)要求推動(dong)(dong)了(le)(le)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)的(de)(de)(de)(de)(de)發展(zhan)；價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)涉(she)及(ji)(ji)滿足特定(ding)類型(xing)顧(gu)(gu)客（內(nei)(nei)部(bu)或(huo)外部(bu)）的(de)(de)(de)(de)(de)一(yi)系列(lie)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)，為(wei)(wei)特定(ding)類型(xing)的(de)(de)(de)(de)(de)顧(gu)(gu)客或(huo)用戶提供(gong)特定(ding)的(de)(de)(de)(de)(de)工作活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)是(shi)(shi)(shi)(shi)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)發展(zhan)的(de)(de)(de)(de)(de)基(ji)礎(chu)(chu)。
二、基于價(jia)值鏈價(jia)值流活動的成本控制方法(fa)
基(ji)于(yu)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)制(zhi)(zhi)方法的(de)(de)(de)(de)(de)第一(yi)(yi)步是(shi)描述企業的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)，確定(ding)(ding)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)由那些具(ju)體的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)構成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)。在(zai)確定(ding)(ding)了(le)企業的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)后(hou)，通(tong)(tong)過(guo)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)分(fen)(fen)析(xi)，可(ke)以(yi)找出各(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)所(suo)占(zhan)總(zong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)比(bi)例和(he)增(zeng)長(chang)趨勢，以(yi)及創造(zao)利(li)潤的(de)(de)(de)(de)(de)新增(zeng)長(chang)點，識(shi)別(bie)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)主要(yao)(yao)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)分(fen)(fen)和(he)那些占(zhan)有(you)較(jiao)(jiao)小比(bi)例而增(zeng)長(chang)速度較(jiao)(jiao)快、最終可(ke)能(neng)改變(bian)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)結構的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)，列(lie)出各(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)驅動(dong)(dong)(dong)(dong)(dong)(dong)(dong)因(yin)素(su)及相(xiang)互(hu)關系(xi)(xi)(xi)(xi)。同時(shi)(shi)(shi)(shi)，通(tong)(tong)過(guo)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)分(fen)(fen)析(xi)，確定(ding)(ding)各(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)間(jian)的(de)(de)(de)(de)(de)相(xiang)互(hu)關系(xi)(xi)(xi)(xi)，在(zai)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)系(xi)(xi)(xi)(xi)統(tong)中尋找降低價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)信(xin)(xin)(xin)息(xi)、機會(hui)和(he)方法。據(ju)美國企業統(tong)計，價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)中物(wu)(wu)流(liu)(liu)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)約(yue)占(zhan)銷售額的(de)(de)(de)(de)(de)21％，通(tong)(tong)過(guo)對(dui)(dui)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)中物(wu)(wu)流(liu)(liu)的(de)(de)(de)(de)(de)管(guan)理，可(ke)以(yi)節約(yue)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)；通(tong)(tong)過(guo)可(ke)靠(kao)(kao)的(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)質(zhi)量控(kong)制(zhi)(zhi)還可(ke)降低后(hou)續價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)質(zhi)量檢驗成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)；人力(li)資(zi)源的(de)(de)(de)(de)(de)管(guan)理可(ke)以(yi)提高各(ge)項價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)效(xiao)率，尤其在(zai)新項目計劃(hua)階段，可(ke)以(yi)充分(fen)(fen)發揮成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)節約(yue)和(he)質(zhi)量保(bao)(bao)證的(de)(de)(de)(de)(de)作(zuo)用。再(zai)以(yi)每一(yi)(yi)個價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)為(wei)(wei)(wei)(wei)中心，描繪其具(ju)體的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)流(liu)(liu)程(cheng)，在(zai)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)內(nei)部建立以(yi)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)為(wei)(wei)(wei)(wei)基(ji)礎的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)控(kong)制(zhi)(zhi)體系(xi)(xi)(xi)(xi)，對(dui)(dui)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)進行實時(shi)(shi)(shi)(shi)監(jian)控(kong)和(he)信(xin)(xin)(xin)息(xi)反饋。通(tong)(tong)過(guo)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)分(fen)(fen)析(xi)，可(ke)以(yi)獲得價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)整(zheng)(zheng)(zheng)體情(qing)況(kuang)及環(huan)(huan)與(yu)環(huan)(huan)之間(jian)的(de)(de)(de)(de)(de)連結情(qing)況(kuang)，再(zai)利(li)用價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)分(fen)(fen)析(xi)各(ge)環(huan)(huan)節的(de)(de)(de)(de)(de)情(qing)況(kuang)。這(zhe)種(zhong)基(ji)于(yu)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)分(fen)(fen)析(xi)是(shi)控(kong)制(zhi)(zhi)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)一(yi)(yi)種(zhong)有(you)效(xiao)方式(shi)，能(neng)為(wei)(wei)(wei)(wei)改善(shan)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)提供(gong)(gong)(gong)(gong)信(xin)(xin)(xin)息(xi)。試舉采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)圖。對(dui)(dui)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)來說(shuo)(shuo)，采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)可(ke)以(yi)說(shuo)(shuo)是(shi)基(ji)于(yu)時(shi)(shi)(shi)(shi)間(jian)和(he)質(zhi)量的(de)(de)(de)(de)(de)一(yi)(yi)種(zhong)競爭，顧客滿(man)意的(de)(de)(de)(de)(de)標準是(shi)以(yi)*的(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)及時(shi)(shi)(shi)(shi)供(gong)(gong)(gong)(gong)應(ying)(ying)以(yi)滿(man)足(zu)其要(yao)(yao)求(qiu)。對(dui)(dui)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)中不能(neng)增(zeng)加價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)環(huan)(huan)節，要(yao)(yao)通(tong)(tong)過(guo)減少浪費來節約(yue)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)，包括(kuo)時(shi)(shi)(shi)(shi)間(jian)、人力(li)和(he)物(wu)(wu)力(li)的(de)(de)(de)(de)(de)浪費。真正創造(zao)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)是(shi)選擇供(gong)(gong)(gong)(gong)應(ying)(ying)商(shang)和(he)收貨入庫(ku)。因(yin)此(ci)控(kong)制(zhi)(zhi)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)焦點問(wen)題之一(yi)(yi)是(shi)來源管(guan)理，即(ji)發展新的(de)(de)(de)(de)(de)可(ke)靠(kao)(kao)的(de)(de)(de)(de)(de)供(gong)(gong)(gong)(gong)應(ying)(ying)商(shang)；之二(er)是(shi)供(gong)(gong)(gong)(gong)給(gei)管(guan)理和(he)物(wu)(wu)料(liao)管(guan)理系(xi)(xi)(xi)(xi)統(tong)。對(dui)(dui)這(zhe)些重要(yao)(yao)環(huan)(huan)節的(de)(de)(de)(de)(de)管(guan)理應(ying)(ying)體現在(zai)日常(chang)的(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)中，而不是(shi)等采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)計劃(hua)下(xia)(xia)來以(yi)后(hou)才開始這(zhe)一(yi)(yi)步。與(yu)供(gong)(gong)(gong)(gong)應(ying)(ying)商(shang)的(de)(de)(de)(de)(de)關系(xi)(xi)(xi)(xi)是(shi)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)工作(zuo)的(de)(de)(de)(de)(de)核心，集中體現在(zai)供(gong)(gong)(gong)(gong)應(ying)(ying)商(shang)數(shu)(shu)據(ju)庫(ku)、供(gong)(gong)(gong)(gong)應(ying)(ying)商(shang)的(de)(de)(de)(de)(de)發展和(he)評價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)、談判策略和(he)能(neng)力(li)、因(yin)供(gong)(gong)(gong)(gong)應(ying)(ying)商(shang)而異的(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)技術(shu)、與(yu)供(gong)(gong)(gong)(gong)應(ying)(ying)商(shang)的(de)(de)(de)(de)(de)合作(zuo)及相(xiang)互(hu)參(can)與(yu)共同開發等，這(zhe)一(yi)(yi)部分(fen)(fen)應(ying)(ying)是(shi)采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)重點。物(wu)(wu)料(liao)管(guan)理系(xi)(xi)(xi)(xi)統(tong)，要(yao)(yao)解決經濟庫(ku)存(cun)與(yu)訂貨提前(qian)期的(de)(de)(de)(de)(de)關系(xi)(xi)(xi)(xi)、倉庫(ku)的(de)(de)(de)(de)(de)合理布點、物(wu)(wu)品的(de)(de)(de)(de)(de)合理放置和(he)保(bao)(bao)管(guan)等問(wen)題，為(wei)(wei)(wei)(wei)提高采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)質(zhi)量和(he)效(xiao)率提供(gong)(gong)(gong)(gong)需要(yao)(yao)的(de)(de)(de)(de)(de)準確數(shu)(shu)據(ju)信(xin)(xin)(xin)息(xi)。采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)部門在(zai)每一(yi)(yi)次采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)進行時(shi)(shi)(shi)(shi)應(ying)(ying)描繪出實際的(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)，并記錄下(xia)(xia)整(zheng)(zheng)(zheng)個價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)的(de)(de)(de)(de)(de)總(zong)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)及成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)變(bian)化(hua)分(fen)(fen)配情(qing)況(kuang)，找出變(bian)化(hua)的(de)(de)(de)(de)(de)原(yuan)因(yin)，提出改進意見(jian)。從(cong)上面的(de)(de)(de)(de)(de)分(fen)(fen)析(xi)中，可(ke)以(yi)較(jiao)(jiao)科(ke)學地獲得采(cai)(cai)(cai)(cai)(cai)購(gou)(gou)(gou)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)產(chan)生的(de)(de)(de)(de)(de)根源，找出控(kong)制(zhi)(zhi)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)方案(an)。在(zai)這(zhe)一(yi)(yi)過(guo)程(cheng)中，信(xin)(xin)(xin)息(xi)系(xi)(xi)(xi)(xi)統(tong)數(shu)(shu)據(ju)庫(ku)、信(xin)(xin)(xin)息(xi)的(de)(de)(de)(de)(de)傳(chuan)遞和(he)共享、從(cong)事價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)人員的(de)(de)(de)(de)(de)素(su)質(zhi)問(wen)題，都能(neng)為(wei)(wei)(wei)(wei)節約(yue)成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)提供(gong)(gong)(gong)(gong)機會(hui)。同理，其他(ta)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)可(ke)以(yi)根據(ju)自(zi)身的(de)(de)(de)(de)(de)實際業務，進行分(fen)(fen)析(xi)，最后(hou)可(ke)以(yi)得到整(zheng)(zheng)(zheng)個價(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)實際成(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)(cheng)本(ben)(ben)(ben)(ben)信(xin)(xin)(xin)息(xi)。
三、價(jia)值鏈價(jia)值流分析方法對成本控(kong)制的作用
通(tong)過(guo)對(dui)價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)鏈價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)活(huo)(huo)(huo)動(dong)成(cheng)(cheng)(cheng)本(ben)情(qing)況(kuang)(kuang)的(de)(de)(de)(de)(de)(de)(de)綜合分(fen)析(xi)(xi)，管理(li)人員能(neng)(neng)(neng)夠對(dui)具體產(chan)品或(huo)服務(wu)，從宏觀和(he)(he)微(wei)觀上了解(jie)企業(ye)的(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)狀況(kuang)(kuang)和(he)(he)相應(ying)的(de)(de)(de)(de)(de)(de)(de)競爭(zheng)(zheng)優(you)勢．并在(zai)這(zhe)種(zhong)(zhong)(zhong)基(ji)(ji)礎上決(jue)策(ce)。與(yu)財(cai)務(wu)會計(ji)相比，基(ji)(ji)于(yu)價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)分(fen)析(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)數據代表了產(chan)品或(huo)服務(wu)的(de)(de)(de)(de)(de)(de)(de)實際成(cheng)(cheng)(cheng)本(ben)，能(neng)(neng)(neng)對(dui)實際產(chan)生(sheng)的(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)提(ti)(ti)供(gong)一種(zhong)(zhong)(zhong)合理(li)的(de)(de)(de)(de)(de)(de)(de)估(gu)(gu)計(ji)，并由此可對(dui)獲利情(qing)況(kuang)(kuang)作出決(jue)策(ce)。為(wei)提(ti)(ti)供(gong)有(you)用的(de)(de)(de)(de)(de)(de)(de)基(ji)(ji)于(yu)價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)的(de)(de)(de)(de)(de)(de)(de)數據，需(xu)要根據新的(de)(de)(de)(de)(de)(de)(de)計(ji)算依據（價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)）分(fen)析(xi)(xi)財(cai)務(wu)數據．有(you)些系(xi)統(tong)(tong)較容易適應(ying)這(zhe)種(zhong)(zhong)(zhong)成(cheng)(cheng)(cheng)本(ben)控制方(fang)(fang)案，但(dan)很多系(xi)統(tong)(tong)需(xu)要一些估(gu)(gu)計(ji)和(he)(he)判(pan)斷。確(que)定價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)及(ji)其價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)，可充分(fen)理(li)解(jie)各(ge)活(huo)(huo)(huo)動(dong)和(he)(he)成(cheng)(cheng)(cheng)本(ben)間(jian)的(de)(de)(de)(de)(de)(de)(de)關(guan)系(xi)以(yi)及(ji)活(huo)(huo)(huo)動(dong)和(he)(he)產(chan)品間(jian)的(de)(de)(de)(de)(de)(de)(de)關(guan)系(xi)，提(ti)(ti)供(gong)有(you)價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)信息，能(neng)(neng)(neng)夠通(tong)過(guo)分(fen)析(xi)(xi)，暴(bao)露企業(ye)潛在(zai)的(de)(de)(de)(de)(de)(de)(de)一些問(wen)題。對(dui)所有(you)的(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)提(ti)(ti)供(gong)成(cheng)(cheng)(cheng)本(ben)和(he)(he)效益的(de)(de)(de)(de)(de)(de)(de)測量(liang)，并通(tong)過(guo)某種(zhong)(zhong)(zhong)提(ti)(ti)高效率的(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)式來幫(bang)助(zhu)縮減、增強或(huo)取消某些價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)動(dong)。這(zhe)種(zhong)(zhong)(zhong)成(cheng)(cheng)(cheng)本(ben)控制方(fang)(fang)式比傳統(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)會計(ji)系(xi)統(tong)(tong)更有(you)助(zhu)于(yu)管理(li)和(he)(he)戰(zhan)略決(jue)策(ce)。價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)鏈價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)分(fen)析(xi)(xi)方(fang)(fang)法對(dui)成(cheng)(cheng)(cheng)本(ben)控制提(ti)(ti)供(gong)了一種(zhong)(zhong)(zhong)研(yan)(yan)究思(si)路，目前(qian)在(zai)實施(shi)過(guo)程中還受到多方(fang)(fang)面(mian)的(de)(de)(de)(de)(de)(de)(de)限制，主(zhu)要是數據收集方(fang)(fang)面(mian)的(de)(de)(de)(de)(de)(de)(de)困難，因為(wei)現在(zai)會計(ji)系(xi)統(tong)(tong)建立(li)的(de)(de)(de)(de)(de)(de)(de)基(ji)(ji)礎不(bu)是基(ji)(ji)于(yu)價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)鏈這(zhe)種(zhong)(zhong)(zhong)活(huo)(huo)(huo)動(dong)與(yu)流(liu)程的(de)(de)(de)(de)(de)(de)(de)思(si)想，不(bu)能(neng)(neng)(neng)為(wei)其提(ti)(ti)供(gong)所需(xu)要的(de)(de)(de)(de)(de)(de)(de)數據。但(dan)隨著信息技術的(de)(de)(de)(de)(de)(de)(de)發展和(he)(he)競爭(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)激烈，企業(ye)將在(zai)微(wei)觀的(de)(de)(de)(de)(de)(de)(de)層(ceng)次上研(yan)(yan)究成(cheng)(cheng)(cheng)本(ben)控制問(wen)題，研(yan)(yan)究價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)和(he)(he)價(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)鏈活(huo)(huo)(huo)動(dong)的(de)(de)(de)(de)(de)(de)(de)成(cheng)(cheng)(cheng)本(ben)驅動(dong)因素，能(neng)(neng)(neng)為(wei)建立(li)更復雜的(de)(de)(de)(de)(de)(de)(de)會計(ji)系(xi)統(tong)(tong)提(ti)(ti)供(gong)條(tiao)件
轉載：//bamboo-vinegar.cn/zixun_detail/118891.html
