术语“价值链分析”的详细信息

英译术语:

value chain analysis

汉语语境:

作业成本计算的运用虽然一定程度上解决了传统成本计算严重扭曲成本的弊端，但是其对于企业的成本管理仍然局限于企业的内部，更多注重的是企业的生产环节。为了弥补作业成本计算的这一缺陷，我们必须要寻找能有效改进传统作业成本管理的方法，而价值链分析则能很好地解决这一问题。价值链分析是一种重要的、具战略意义的成本管理工具。通过对外部价值链的分析可以帮助企业在更广阔的背景下考虑战略成本问题；通过对企业内部价值链的分析，可以辨别企业各项基本或支撑活动，并对这些价值活动进行成本价值分析。

英语语境:

Although, to some extent, the utilization of the activity-based costing has solved the malpractice that the traditional way of calculating the cost seriously distorts the costs, the cost management of the enterprise is still confined to the internal condition of the enterprise especially the production link. In order to cover the shortage of the activity-based costing, we have to seek a method to improve the traditional activity-based costing management effectively. The value chain analysis could satisfactorily solve the problem. The goal of cost occurrence is to obtain the value. Therefore it is easy to catch the cost essence if we carry on the cost management from the angle of value. The value chain analysis is a kind of important cost management tool that has the strategic sense. Through the external value chain analysis, the enterprise can consider the strategic cost problems under a broader background. Through the internal value chain analysis, the enterprise can distinguish the basic or supportive activities, and analyze the cost value of these value activities.