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企业创造价值的活动不仅包括企业内部的价值活动,还包括企业与供应商的价值联系。利用作业成本法可优化对供应商的选择,还可对采购成本进行事中控制和事后分析与评价。
The activities of the enterprise to create value include not only the value activities within the enterprise, but also the value connection between the enterprises and the suppliers. The use of ABC can optimize the selection of suppliers, but also control the cost of procurement and post-mortem analysis and evaluation.