提出了企业集群基于价值链的成本协同管理概念,构建了企业集群基于价值链的成本协同管理框架;基于此框架详细地分析了企业集群基于价值链的成本协同层次,提出了成本协同控制模式,最后规划了成本协同组织问题。
In this paper, the definition of cost coordination management of enterprise cluster based on value - chain is presented, and the systematic frame of which is constructed. Based on this frame, cost coordination levels based on value chain are analyzed, the model of cost coordination control based on value chain are discussed, and the cost coordination organization based on value chain is designed in enterprise cluster.