長期以(yi)來(lai)，在(zai)(zai)企(qi)業(ye)生產(chan)過程(cheng)中(zhong)人(ren)們一(yi)直從產(chan)品(pin)本身的(de)(de)角度(du)來(lai)考慮(lv)降(jiang)低成(cheng)本，這種(zhong)方式現在(zai)(zai)看來(lai)已經沒有太(tai)大的(de)(de)余地。成(cheng)本產(chan)生于產(chan)品(pin)（或服務(wu)）生產(chan)過程(cheng)的(de)(de)各個環節，并在(zai)(zai)人(ren)流(liu)、物流(liu)、信(xin)息流(liu)、資金流(liu)中(zhong)伴隨著(zhu)新價(jia)值(zhi)(zhi)的(de)(de)創造和(he)(he)各種(zhong)資源的(de)(de)消耗(hao)。因此，在(zai)(zai)價(jia)值(zhi)(zhi)鏈(lian)價(jia)值(zhi)(zhi)流(liu)中(zhong)蘊含著(zhu)更多的(de)(de)成(cheng)本控制(zhi)(zhi)(zhi)機(ji)會，只有通過對企(qi)業(ye)的(de)(de)價(jia)值(zhi)(zhi)鏈(lian)和(he)(he)價(jia)值(zhi)(zhi)流(liu)進行(xing)分析，才(cai)可以(yi)有效地實(shi)現成(cheng)本控制(zhi)(zhi)(zhi)。本文將運用價(jia)值(zhi)(zhi)鏈(lian)和(he)(he)價(jia)值(zhi)(zhi)流(liu)思想對成(cheng)本控制(zhi)(zhi)(zhi)問題進行(xing)探討。
一、價(jia)值鏈價(jia)值流思想(xiang)概(gai)述
價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)思想認為企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)增值(zhi)(zhi)(zhi)過程，按(an)照經(jing)濟和技(ji)術(shu)的(de)(de)(de)(de)(de)(de)(de)相對獨立(li)性(xing)，可以分為既(ji)相互獨立(li)又(you)相互聯系(xi)的(de)(de)(de)(de)(de)(de)(de)多(duo)個(ge)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)，這(zhe)些(xie)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)形(xing)成(cheng)一(yi)個(ge)獨特的(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)。價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)是(shi)(shi)(shi)(shi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)所從事的(de)(de)(de)(de)(de)(de)(de)物質上和技(ji)術(shu)上的(de)(de)(de)(de)(de)(de)(de)各(ge)項(xiang)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)，不(bu)(bu)同(tong)(tong)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)劃分與構成(cheng)不(bu)(bu)同(tong)(tong)，價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)也不(bu)(bu)同(tong)(tong)。對制(zhi)造業(ye)(ye)(ye)(ye)(ye)來說，價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)的(de)(de)(de)(de)(de)(de)(de)基本(ben)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)包括內(nei)(nei)部后勤(qin)、外部后勤(qin)、市(shi)場(chang)營銷、服務；輔助活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)包括企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)基礎(chu)設施(shi)（企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)運營中各(ge)種(zhong)保證措施(shi)的(de)(de)(de)(de)(de)(de)(de)總稱）、人力(li)資源(yuan)管理、技(ji)術(shu)開(kai)發、采購(gou)。每(mei)一(yi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)都(dou)包括直接創(chuang)(chuang)造價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)、間接創(chuang)(chuang)造價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)。質量(liang)(liang)保證活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)三(san)部分。企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)內(nei)(nei)部某一(yi)個(ge)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)是(shi)(shi)(shi)(shi)否(fou)創(chuang)(chuang)造價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)，看它是(shi)(shi)(shi)(shi)否(fou)提供(gong)了(le)后續(xu)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)所需要(yao)的(de)(de)(de)(de)(de)(de)(de)東(dong)西、是(shi)(shi)(shi)(shi)否(fou)降(jiang)低(di)了(le)后續(xu)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)、是(shi)(shi)(shi)(shi)否(fou)改善了(le)后續(xu)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)質量(liang)(liang)。每(mei)項(xiang)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)對企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)創(chuang)(chuang)造價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)貢(gong)獻(xian)大(da)小不(bu)(bu)同(tong)(tong)，對企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)降(jiang)低(di)成(cheng)本(ben)的(de)(de)(de)(de)(de)(de)(de)貢(gong)獻(xian)也不(bu)(bu)同(tong)(tong)，每(mei)一(yi)個(ge)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)是(shi)(shi)(shi)(shi)由(you)各(ge)種(zhong)不(bu)(bu)同(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)驅動(dong)(dong)(dong)(dong)(dong)因素決定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)。價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)的(de)(de)(de)(de)(de)(de)(de)各(ge)種(zhong)聯系(xi)成(cheng)為降(jiang)低(di)單(dan)個(ge)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)及最(zui)終成(cheng)本(ben)的(de)(de)(de)(de)(de)(de)(de)重要(yao)因素。而價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)各(ge)個(ge)環(huan)節的(de)(de)(de)(de)(de)(de)(de)創(chuang)(chuang)新則是(shi)(shi)(shi)(shi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)競爭(zheng)優勢的(de)(de)(de)(de)(de)(de)(de)來源(yuan)。價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)流(liu)是(shi)(shi)(shi)(shi)指企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)運轉(zhuan)從開(kai)始到結束的(de)(de)(de)(de)(de)(de)(de)多(duo)組連(lian)續(xu)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)，這(zhe)些(xie)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)共(gong)同(tong)(tong)為顧(gu)客(ke)創(chuang)(chuang)造價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)，顧(gu)客(ke)可能是(shi)(shi)(shi)(shi)外部的(de)(de)(de)(de)(de)(de)(de)顧(gu)客(ke)，也可能是(shi)(shi)(shi)(shi)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)流(liu)內(nei)(nei)部的(de)(de)(de)(de)(de)(de)(de)最(zui)終使用者(zhe)。如定(ding)(ding)單(dan)從開(kai)始到履(lv)行(xing)組成(cheng)定(ding)(ding)單(dan)履(lv)行(xing)的(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)流(liu)，定(ding)(ding)單(dan)接收是(shi)(shi)(shi)(shi)組成(cheng)定(ding)(ding)單(dan)履(lv)行(xing)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)流(liu)活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)中的(de)(de)(de)(de)(de)(de)(de)一(yi)項(xiang)。價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)涉及整個(ge)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)，計算成(cheng)本(ben)和價(jia)(jia)(jia)(jia)差是(shi)(shi)(shi)(shi)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)作為競爭(zheng)性(xing)比較的(de)(de)(de)(de)(de)(de)(de)基礎(chu)，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)業(ye)(ye)(ye)(ye)(ye)務要(yao)求推動(dong)(dong)(dong)(dong)(dong)了(le)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)鏈(lian)的(de)(de)(de)(de)(de)(de)(de)發展；價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)流(liu)涉及滿足(zu)特定(ding)(ding)類(lei)型顧(gu)客(ke)（內(nei)(nei)部或(huo)外部）的(de)(de)(de)(de)(de)(de)(de)一(yi)系(xi)列活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)，為特定(ding)(ding)類(lei)型的(de)(de)(de)(de)(de)(de)(de)顧(gu)客(ke)或(huo)用戶提供(gong)特定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)工(gong)作活(huo)(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)是(shi)(shi)(shi)(shi)價(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)流(liu)發展的(de)(de)(de)(de)(de)(de)(de)基礎(chu)。
二(er)、基于(yu)價值(zhi)鏈價值(zhi)流活動的(de)成本控制方法
基(ji)于(yu)(yu)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)(ben)控(kong)制(zhi)(zhi)方(fang)法的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)第一(yi)(yi)步是(shi)(shi)(shi)(shi)描(miao)述企業(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)，確(que)(que)定價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)由那(nei)些具體(ti)(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)構成(cheng)。在(zai)確(que)(que)定了(le)企業(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)后，通(tong)(tong)(tong)(tong)過(guo)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)分(fen)(fen)(fen)(fen)析(xi)(xi)，可(ke)(ke)(ke)(ke)以(yi)(yi)找(zhao)出(chu)(chu)各(ge)(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)所占(zhan)總成(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)例(li)(li)和(he)增(zeng)(zeng)長(chang)(chang)趨勢，以(yi)(yi)及(ji)創造(zao)利(li)潤(run)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)新增(zeng)(zeng)長(chang)(chang)點(dian)，識別成(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主要(yao)成(cheng)分(fen)(fen)(fen)(fen)和(he)那(nei)些占(zhan)有(you)較小比(bi)(bi)例(li)(li)而增(zeng)(zeng)長(chang)(chang)速(su)度較快(kuai)、最終可(ke)(ke)(ke)(ke)能(neng)(neng)改變成(cheng)本(ben)(ben)(ben)(ben)結構的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)，列出(chu)(chu)各(ge)(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)(ben)驅動(dong)(dong)(dong)(dong)(dong)(dong)(dong)因(yin)(yin)(yin)素及(ji)相(xiang)互(hu)關(guan)系(xi)。同(tong)時(shi)(shi)，通(tong)(tong)(tong)(tong)過(guo)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)(fen)析(xi)(xi)，確(que)(que)定各(ge)(ge)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)間(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)互(hu)關(guan)系(xi)，在(zai)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)系(xi)統(tong)(tong)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)尋找(zhao)降低價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)成(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)、機(ji)會和(he)方(fang)法。據(ju)(ju)(ju)*企業(ye)統(tong)(tong)計，價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)物流(liu)(liu)(liu)成(cheng)本(ben)(ben)(ben)(ben)約(yue)占(zhan)銷售額的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)21％，通(tong)(tong)(tong)(tong)過(guo)對價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)物流(liu)(liu)(liu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管理(li)(li)，可(ke)(ke)(ke)(ke)以(yi)(yi)節(jie)約(yue)成(cheng)本(ben)(ben)(ben)(ben)；通(tong)(tong)(tong)(tong)過(guo)可(ke)(ke)(ke)(ke)靠(kao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)質(zhi)(zhi)(zhi)量控(kong)制(zhi)(zhi)還可(ke)(ke)(ke)(ke)降低后續價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質(zhi)(zhi)(zhi)量檢(jian)驗(yan)成(cheng)本(ben)(ben)(ben)(ben)；人力資源(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管理(li)(li)可(ke)(ke)(ke)(ke)以(yi)(yi)提(ti)高各(ge)(ge)項價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)效率，尤其(qi)(qi)在(zai)新項目計劃(hua)階段，可(ke)(ke)(ke)(ke)以(yi)(yi)充分(fen)(fen)(fen)(fen)發(fa)揮成(cheng)本(ben)(ben)(ben)(ben)節(jie)約(yue)和(he)質(zhi)(zhi)(zhi)量保(bao)證的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)作(zuo)(zuo)用。再以(yi)(yi)每(mei)一(yi)(yi)個價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)為中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)心，描(miao)繪(hui)其(qi)(qi)具體(ti)(ti)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)流(liu)(liu)(liu)程(cheng)，在(zai)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)內部建(jian)立以(yi)(yi)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)為基(ji)礎的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)(ben)控(kong)制(zhi)(zhi)體(ti)(ti)系(xi)，對成(cheng)本(ben)(ben)(ben)(ben)進(jin)(jin)行實(shi)時(shi)(shi)監控(kong)和(he)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)反饋。通(tong)(tong)(tong)(tong)過(guo)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)分(fen)(fen)(fen)(fen)析(xi)(xi)，可(ke)(ke)(ke)(ke)以(yi)(yi)獲(huo)得(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)整(zheng)體(ti)(ti)情況(kuang)(kuang)及(ji)環與環之間(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)連結情況(kuang)(kuang)，再利(li)用價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)分(fen)(fen)(fen)(fen)析(xi)(xi)各(ge)(ge)環節(jie)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情況(kuang)(kuang)。這(zhe)種(zhong)(zhong)基(ji)于(yu)(yu)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)(ben)分(fen)(fen)(fen)(fen)析(xi)(xi)是(shi)(shi)(shi)(shi)控(kong)制(zhi)(zhi)成(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)一(yi)(yi)種(zhong)(zhong)有(you)效方(fang)式(shi)，能(neng)(neng)為改善成(cheng)本(ben)(ben)(ben)(ben)提(ti)供(gong)(gong)(gong)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)。試舉采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)圖。對采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)來(lai)說，采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)可(ke)(ke)(ke)(ke)以(yi)(yi)說是(shi)(shi)(shi)(shi)基(ji)于(yu)(yu)時(shi)(shi)間(jian)(jian)和(he)質(zhi)(zhi)(zhi)量的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)一(yi)(yi)種(zhong)(zhong)競爭，顧客滿意的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標準是(shi)(shi)(shi)(shi)以(yi)(yi)*的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)成(cheng)本(ben)(ben)(ben)(ben)及(ji)時(shi)(shi)供(gong)(gong)(gong)應(ying)(ying)(ying)以(yi)(yi)滿足(zu)其(qi)(qi)要(yao)求。對價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)不能(neng)(neng)增(zeng)(zeng)加價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)環節(jie)，要(yao)通(tong)(tong)(tong)(tong)過(guo)減(jian)少浪費來(lai)節(jie)約(yue)成(cheng)本(ben)(ben)(ben)(ben)，包括時(shi)(shi)間(jian)(jian)、人力和(he)物力的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)浪費。真正創造(zao)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)(shi)(shi)選擇供(gong)(gong)(gong)應(ying)(ying)(ying)商(shang)(shang)(shang)和(he)收貨入庫(ku)。因(yin)(yin)(yin)此控(kong)制(zhi)(zhi)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)成(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)焦點(dian)問題之一(yi)(yi)是(shi)(shi)(shi)(shi)來(lai)源(yuan)管理(li)(li)，即(ji)發(fa)展新的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)(ke)(ke)靠(kao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)供(gong)(gong)(gong)應(ying)(ying)(ying)商(shang)(shang)(shang)；之二是(shi)(shi)(shi)(shi)供(gong)(gong)(gong)給管理(li)(li)和(he)物料管理(li)(li)系(xi)統(tong)(tong)。對這(zhe)些重(zhong)要(yao)環節(jie)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管理(li)(li)應(ying)(ying)(ying)體(ti)(ti)現在(zai)日常的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)，而不是(shi)(shi)(shi)(shi)等采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)計劃(hua)下來(lai)以(yi)(yi)后才開(kai)(kai)始這(zhe)一(yi)(yi)步。與供(gong)(gong)(gong)應(ying)(ying)(ying)商(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關(guan)系(xi)是(shi)(shi)(shi)(shi)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)工作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)核(he)心，集(ji)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)體(ti)(ti)現在(zai)供(gong)(gong)(gong)應(ying)(ying)(ying)商(shang)(shang)(shang)數(shu)據(ju)(ju)(ju)庫(ku)、供(gong)(gong)(gong)應(ying)(ying)(ying)商(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)展和(he)評價(jia)(jia)(jia)(jia)(jia)(jia)(jia)、談(tan)判策略和(he)能(neng)(neng)力、因(yin)(yin)(yin)供(gong)(gong)(gong)應(ying)(ying)(ying)商(shang)(shang)(shang)而異的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)技(ji)術、與供(gong)(gong)(gong)應(ying)(ying)(ying)商(shang)(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合作(zuo)(zuo)及(ji)相(xiang)互(hu)參與共(gong)同(tong)開(kai)(kai)發(fa)等，這(zhe)一(yi)(yi)部分(fen)(fen)(fen)(fen)應(ying)(ying)(ying)是(shi)(shi)(shi)(shi)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)點(dian)。物料管理(li)(li)系(xi)統(tong)(tong)，要(yao)解決經(jing)濟(ji)庫(ku)存與訂(ding)貨提(ti)前期的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關(guan)系(xi)、倉庫(ku)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合理(li)(li)布點(dian)、物品的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)合理(li)(li)放置和(he)保(bao)管等問題，為提(ti)高采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)質(zhi)(zhi)(zhi)量和(he)效率提(ti)供(gong)(gong)(gong)需要(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準確(que)(que)數(shu)據(ju)(ju)(ju)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)。采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)部門在(zai)每(mei)一(yi)(yi)次(ci)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)進(jin)(jin)行時(shi)(shi)應(ying)(ying)(ying)描(miao)繪(hui)出(chu)(chu)實(shi)際的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)，并(bing)記錄(lu)下整(zheng)個價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)流(liu)(liu)(liu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)總成(cheng)本(ben)(ben)(ben)(ben)及(ji)成(cheng)本(ben)(ben)(ben)(ben)變化(hua)分(fen)(fen)(fen)(fen)配(pei)情況(kuang)(kuang)，找(zhao)出(chu)(chu)變化(hua)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)原(yuan)因(yin)(yin)(yin)，提(ti)出(chu)(chu)改進(jin)(jin)意見。從上(shang)面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)(fen)析(xi)(xi)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)，可(ke)(ke)(ke)(ke)以(yi)(yi)較科學地獲(huo)得(de)采(cai)(cai)(cai)(cai)購(gou)(gou)(gou)(gou)(gou)(gou)成(cheng)本(ben)(ben)(ben)(ben)產生的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)根源(yuan)，找(zhao)出(chu)(chu)控(kong)制(zhi)(zhi)成(cheng)本(ben)(ben)(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)方(fang)案。在(zai)這(zhe)一(yi)(yi)過(guo)程(cheng)中(zhong)(zhong)(zhong)(zhong)(zhong)(zhong)，信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)系(xi)統(tong)(tong)數(shu)據(ju)(ju)(ju)庫(ku)、信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)傳(chuan)遞和(he)共(gong)享(xiang)、從事價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)人員的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)素質(zhi)(zhi)(zhi)問題，都能(neng)(neng)為節(jie)約(yue)成(cheng)本(ben)(ben)(ben)(ben)提(ti)供(gong)(gong)(gong)機(ji)會。同(tong)理(li)(li)，其(qi)(qi)他價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)(huo)(huo)動(dong)(dong)(dong)(dong)(dong)(dong)(dong)可(ke)(ke)(ke)(ke)以(yi)(yi)根據(ju)(ju)(ju)自身的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際業(ye)務，進(jin)(jin)行分(fen)(fen)(fen)(fen)析(xi)(xi)，最后可(ke)(ke)(ke)(ke)以(yi)(yi)得(de)到整(zheng)個價(jia)(jia)(jia)(jia)(jia)(jia)(jia)值(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)(zhi)鏈(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)際成(cheng)本(ben)(ben)(ben)(ben)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)。
三(san)、價值(zhi)鏈價值(zhi)流(liu)分(fen)析(xi)方(fang)法對(dui)成(cheng)本控制的作用
通過(guo)(guo)(guo)對(dui)價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)鏈(lian)價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)流(liu)活(huo)(huo)(huo)(huo)動(dong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)情況的(de)(de)(de)(de)(de)(de)綜(zong)合分析(xi)(xi)，管理(li)人員(yuan)能(neng)夠對(dui)具體產品或服務(wu)(wu)，從宏觀(guan)(guan)和微觀(guan)(guan)上了(le)解企(qi)業的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)本(ben)(ben)(ben)(ben)狀(zhuang)況和相(xiang)應的(de)(de)(de)(de)(de)(de)競(jing)爭優勢．并(bing)在這種(zhong)(zhong)基(ji)礎(chu)上決策。與(yu)財(cai)務(wu)(wu)會(hui)計(ji)相(xiang)比，基(ji)于價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)動(dong)分析(xi)(xi)的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)本(ben)(ben)(ben)(ben)數(shu)(shu)據(ju)(ju)代表了(le)產品或服務(wu)(wu)的(de)(de)(de)(de)(de)(de)實(shi)際成(cheng)(cheng)本(ben)(ben)(ben)(ben)，能(neng)對(dui)實(shi)際產生的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)本(ben)(ben)(ben)(ben)提(ti)(ti)(ti)(ti)供(gong)(gong)(gong)一種(zhong)(zhong)合理(li)的(de)(de)(de)(de)(de)(de)估計(ji)，并(bing)由(you)此可(ke)對(dui)獲利(li)情況作出決策。為提(ti)(ti)(ti)(ti)供(gong)(gong)(gong)有(you)用(yong)的(de)(de)(de)(de)(de)(de)基(ji)于價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)動(dong)的(de)(de)(de)(de)(de)(de)數(shu)(shu)據(ju)(ju)，需要(yao)根據(ju)(ju)新(xin)的(de)(de)(de)(de)(de)(de)計(ji)算依據(ju)(ju)（價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)流(liu)）分析(xi)(xi)財(cai)務(wu)(wu)數(shu)(shu)據(ju)(ju)．有(you)些(xie)(xie)系(xi)(xi)統(tong)(tong)較容易適應這種(zhong)(zhong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)控制(zhi)(zhi)方(fang)案，但(dan)很多(duo)系(xi)(xi)統(tong)(tong)需要(yao)一些(xie)(xie)估計(ji)和判斷。確定價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)動(dong)及其價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)流(liu)，可(ke)充分理(li)解各活(huo)(huo)(huo)(huo)動(dong)和成(cheng)(cheng)本(ben)(ben)(ben)(ben)間(jian)的(de)(de)(de)(de)(de)(de)關(guan)系(xi)(xi)以及活(huo)(huo)(huo)(huo)動(dong)和產品間(jian)的(de)(de)(de)(de)(de)(de)關(guan)系(xi)(xi)，提(ti)(ti)(ti)(ti)供(gong)(gong)(gong)有(you)價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)，能(neng)夠通過(guo)(guo)(guo)分析(xi)(xi)，暴露企(qi)業潛在的(de)(de)(de)(de)(de)(de)一些(xie)(xie)問題(ti)。對(dui)所有(you)的(de)(de)(de)(de)(de)(de)價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)動(dong)提(ti)(ti)(ti)(ti)供(gong)(gong)(gong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)和效(xiao)益的(de)(de)(de)(de)(de)(de)測量(liang)，并(bing)通過(guo)(guo)(guo)某種(zhong)(zhong)提(ti)(ti)(ti)(ti)高效(xiao)率的(de)(de)(de)(de)(de)(de)方(fang)式來(lai)幫助(zhu)(zhu)縮減(jian)、增強(qiang)或取消某些(xie)(xie)價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)活(huo)(huo)(huo)(huo)動(dong)。這種(zhong)(zhong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)控制(zhi)(zhi)方(fang)式比傳統(tong)(tong)的(de)(de)(de)(de)(de)(de)會(hui)計(ji)系(xi)(xi)統(tong)(tong)更有(you)助(zhu)(zhu)于管理(li)和戰略決策。價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)鏈(lian)價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)流(liu)分析(xi)(xi)方(fang)法對(dui)成(cheng)(cheng)本(ben)(ben)(ben)(ben)控制(zhi)(zhi)提(ti)(ti)(ti)(ti)供(gong)(gong)(gong)了(le)一種(zhong)(zhong)研究思(si)路，目前在實(shi)施過(guo)(guo)(guo)程中還受到多(duo)方(fang)面(mian)的(de)(de)(de)(de)(de)(de)限制(zhi)(zhi)，主要(yao)是數(shu)(shu)據(ju)(ju)收集(ji)方(fang)面(mian)的(de)(de)(de)(de)(de)(de)困難，因為現在會(hui)計(ji)系(xi)(xi)統(tong)(tong)建(jian)(jian)立(li)的(de)(de)(de)(de)(de)(de)基(ji)礎(chu)不(bu)是基(ji)于價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)鏈(lian)這種(zhong)(zhong)活(huo)(huo)(huo)(huo)動(dong)與(yu)流(liu)程的(de)(de)(de)(de)(de)(de)思(si)想，不(bu)能(neng)為其提(ti)(ti)(ti)(ti)供(gong)(gong)(gong)所需要(yao)的(de)(de)(de)(de)(de)(de)數(shu)(shu)據(ju)(ju)。但(dan)隨著信(xin)(xin)息(xi)技(ji)術的(de)(de)(de)(de)(de)(de)發展和競(jing)爭的(de)(de)(de)(de)(de)(de)激(ji)烈(lie)，企(qi)業將在微觀(guan)(guan)的(de)(de)(de)(de)(de)(de)層次上研究成(cheng)(cheng)本(ben)(ben)(ben)(ben)控制(zhi)(zhi)問題(ti)，研究價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)流(liu)和價(jia)(jia)值(zhi)(zhi)(zhi)(zhi)鏈(lian)活(huo)(huo)(huo)(huo)動(dong)的(de)(de)(de)(de)(de)(de)成(cheng)(cheng)本(ben)(ben)(ben)(ben)驅動(dong)因素，能(neng)為建(jian)(jian)立(li)更復雜的(de)(de)(de)(de)(de)(de)會(hui)計(ji)系(xi)(xi)統(tong)(tong)提(ti)(ti)(ti)(ti)供(gong)(gong)(gong)條件
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