评估竞争优势的价值链分析

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1、StatementsonManagementAccountingPRACTICEOFMANAGEMENTACCOUNTINGTITLEValueChainAnalysisforAssessingCompetitiveAdvantageCREDITSThisstatementwasapprovedforissuanceasaSpecialthanksareduetoRandoifHolst,SMACStatementonManagementAccountingbytheManager,ManagementAccountingGuideline

2、s,forhisManagementAccountingCommittee(MAC)ofthecontinuingprojectsupervisionandtothemembersofInstituteofManagementAccountants(IMA).IMAappre-thefocusgroup(includingMACmembersDennisDalyciatesthesupportofTheSocietyofManagementandThomasHuff)forcontributingtotheimprovementAccoun

3、tantsofCanada(SMAC)inhelpingcreatethisofthefinaldocument.SMAandextendsappreciationtoJosephG.SanMiguel,oftheNavalPostgraduateSchool,whodraftedthemanuscript.PublishedbyCopyright©1996InstituteofManagementAccountantsInstituteofManagementAccountants10ParagonDriveAllrightsreserv

4、edMontvale,NJ07645-1760www.imanet.orgStatementsonManagementAccountingPRACTICEOFMANAGEMENTACCOUNTINGValueChainAnalysisforAssessingCompetitiveAdvantageTABLEOFCONTENTSI.Rationale.......................1ExhibitsII.Scope.........................1Exhibit1:TheValueChain..........

5、....3III.TheValueChainDefined.............1Exhibit2:CompetitiveAdvantageThroughIV.CompetitiveAdvantageandLowCostand/orDifferentiation...4CustomerValue...................2Exhibit3:ProcessCostDrivers...........8V.TheRoleoftheManagementExhibit4:CompetitorCostAnalysis.......10

6、Accountant.......................4Exhibit5:ValueChainforCrown,CorkVI.TheValueChainApproachforandSealCompany...........12AssessingCompetitiveAdvantage......5Exhibit6:VerticalLinkagesintheProductionInternalCostAnalysis...............5ofPlasticFoodContainers......13InternalDi

7、fferentiationAnalysis.......10Exhibit7:ValueChainDifferences:TheVerticalLinkageAnalysis............13TelecommunicationsIndustry....16VII.StrategicFrameworksforExhibit8:HowTetra-PakReconfiguredValueChainAnalysis...............17theValueChain.............21IndustryStructureA

8、nalysis..........18Exhibit9:HowIKEAReconfiguredtheCoreCompetenciesAnalysis.........19Furn