基于战略成本管理的企业价值创造探析——以Family Mart为例
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摘要
随着我国经济快速发展,供求发展越来越不均衡。消费者需求多样化,导致各行业的颠覆性变革,企业价值创造和战略成本管理尤为重要。文章以Family Mart为例,分析战略成本管理应用模式、战略定位以及价值链的成本管理,提炼出Family Mart基于战略成本管理的企业价值创造先进经验,以期为国内同行业借鉴,促进企业可持续发展。
With the rapid development of China's economy,the development of supply and demand is unbalanced. The diversity of customers' needs leads to dramatic revolution.Strategy cost management is very important for enterprise value creation. With Family Mart as an example,the application mode for strategic cost management,strategic orientation,and value chain are analyzed. The successful experiences of Family Mart are summarized for Chinese enterprises to learn from and promote their sustainable development.
With the rapid development of China's economy,the development of supply and demand is unbalanced. The diversity of customers' needs leads to dramatic revolution.Strategy cost management is very important for enterprise value creation. With Family Mart as an example,the application mode for strategic cost management,strategic orientation,and value chain are analyzed. The successful experiences of Family Mart are summarized for Chinese enterprises to learn from and promote their sustainable development.
引文
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[4]郑凯,新新.价值创造理论范式在营销学中的演变[J].管理现代化,2015,(4).
[5]盛亚,徐璇,何东平.电子商务环境下零售企业商业模式:基于价值创造逻辑[J].科研管理,2015,(10).
[6]孙前进.日本便利店业态在中国的发展战略研究[J].商业时代,2011,(8).
[7]沙无影.便利超市扩张过程中市场选择分析———以Family Mart便利超市为例[J].商场现代化,2017,(7).
[8]郭丽男.便利店连锁企业战略成本管理研究[D].华侨大学,2013.
[9]张静静.唯品会战略成本管理研究[J].品牌研究,2018,(4).