价值链管理对企业财务管理的影响与启示[摘要]企业要生存和发展，必须为企业的股东和其他利益集团包括员工、顾客、供货商以及所在地区和相关行业等创造价值。如果把“企业”这个“黑匣子”打开，我们可以把企业创造价值的过程分解为一系列互不相同但又相互关联的经济活动，或者称之为“增值活动”，其总和即构成企业的“价值链”。任何一个企业都是其产品在设计、生产、销售、交货和售后服务方面所进行的各项活动的聚合体。每一项经营管理活动就是这一价值链条上的一个环节。企业的价值链及其进行单个活动的方式，反映了该企业的历史、战略、实施战略的方式以及活动自身的主要经济状况。[关键词]价值链；价值链管理；财务管理；增值活动ValueChainManagementofCorporateFinancialManagementandInspiration[Abstract]Enterprisestosurviveanddevelop,includingemployees,customers,suppliers,andtheareaandrelatedindustriestocreatevalueforthecompany'sshareholdersandotherinterestgroups.Ifyouopenthe"blackbox"of"Enterprise",wecancreatevaluedecompositionforaseriesofdifferentbutinterrelatedeconomicactivities,orcalled"value-addedactivities,theirsumconstitutestheenterprise"valuechain."Aggregatesofanybusiness,allofitsproductsinthedesign,production,sales,deliveryandafter-salesserviceactivities.Eachoftheoperationalandmanagementactivitiesisalinkinthevaluechain.Valuechainanditsindividualactivities,reflectingthehistory,strategy,implementationoftheeconomicconditionsofthestrategicmanner,andactivitiesoftheenterprise.[Keywords]Valuechain；valuechainmanagement；financialmanagement；value-addedactivities目录引言........................................................................................................................................1一、价值链管理概念............................................................................................................1（一）价值链概念.........................................................................................................11.简介......................................................................................................................12.概念构成..............................................................................................................13.作用......................................................................................................................2（二）价值链管理概念.................................................................................................3二、价值链管理的作用........................................................................................................3（一）提高了客户服务.................................................................................................3（二）节约成本.............................................................................................................3（三）提高交货速度.....................................................................................................3（四）存货的降低.........................................................................................................3（五）后勤管理提高，销售量提高以及市场份额增加.............................................3三、价值链管理的关键........................................................................................................3（一）建立以顾客为中心的业务流程.........................................................................3（二）系统设计业务流程.........................................................
