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迈克尔.波特(MichaelPorter)于80年代初将五种主要的竞争来源汇集在一个简便模型中,提出著名的五力分析模型,以此分析客户的基本竞争环境,确定行业的竞争激烈程度从而预测企业的生存和收益能力。先进的成本管理手段能够优化企业管理流程,构建企业的核心竞争优势,从而实现企业整体价值最大化。本文着重阐述作业成本法、价值链分析法以及质量成本管理这三种先进的管理会计方法在企业生产经营管理中体现出的与五种竞争力量的密切联系。
In the early 1980s, Michael Porter brought together five major sources of competition in a simple model and put together a well-known five-force analysis model to analyze the customer’s basic competitive environment and determine the industry’s competitive intensity to predict Business survival and profitability. Advanced cost management tools to optimize business management processes, building the core competitiveness of enterprises, so as to achieve the overall value of the enterprise. This article focuses on the work cost method, the value chain analysis and quality cost management of the three advanced management accounting methods in the production and operation management embodied in the five competitive forces are closely linked.