The Organic Combination of Supply Chain, Value Chain and Activity-based Costing

摘要

At present, there are plenty of theoretical studies of supply chain and value chain, but the research of using value chain theory to manage the cost of supply chain is rare. This paper introduced the supply chain, value chain and Activity-based costing. Then we elaborated the intrinsic relation among them, put forward the effective measures of the organic combination made for the three. Finally, we obtain the new approaches of the managing modern enterprise cost and the enhancing the competitiveness of enterprises.