The Study of Quantitative Optimization Model for Value Chain Based on Activity-Based Cost and Profit

摘要

Value chain analysis is widely applied in enterprise production management, while how to conducted quantitative study on optimization of value chain has always been a difficult term. Based on enterprise value chain analysis, this paper studies the value chain optimum method, finds the minimum cost and the Maximum profit and arranges the quantity of resources invested reasonably by calculating the resources consumed, the cost and profit generated by all activities. A calculating model for optimizing value chain is constructed in this paper that is used to computing the optimized amount of resources needed and the contribution to product value and an example is given to demonstrate this model at last. The model established in this paper has active guidance meaning and applied value to generic value chain optimization.