评价企业竞争优势的价值链分析法

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12/199791,(ValueChainAnalysis),,,(MichaelPorter)(1985)(Activity):,::;;;;,:,;,;;;;;(JohnShank)(V1Govindarajan)(1993):,:,©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.9212/1997,1,:11,,,,,,,:,,,,,,,,,,,,,,:,,21,1©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.12/199793,,,,,,,,,,,,,,,,,31,,,,(:),22©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.9412/1997,,,,,,,,,()/41,,,(),,;,,(Ford)(PC),IBM,,,51(:10%),,,,,,:,,3,21%,,,,©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.12/199795,:11,,42070,(Crown,CorkandSealCompany),CCS,21,,,:,,,,,,,1,,IBM20,,,(AmericanExpressCo1),31,,,,,CCS(4),,CCS3©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.9612/19974,,,1121,31,4151©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.12/199797(),55,(),,:,,()(),,,2070,,,,,,,S,,:11,,,,,;,,,,,,,,,,,,,,,,,,,,,,,,,,21©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.9812/1997(),;31,,,,,:,,6AT&T,NYNEXIBM,,,AT&T,NYNEXIBM11JohnK1Shank,VijayGovindarajan,StrategicCostAnalysis,RICHARDD1IRWIN1INC11989.21DonR1Hansen,MaryanneM1Mowen,Costmanagement,InternationalThomsonPublishing,1995.31JosephG1SanMiguel,ManagementAccountingGuideline,TheSocietyofmanagementAccountantsofCanada,Hamilton.Ontario.Canada,1996.(:)6©1995-2005TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.

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