通过实施基于活动的管理、价值链和虫害防治,提高公司的盈利能力和成本效益

Yanti Demsina Sinaga, Ancella A. Hermawan
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引用次数: 0

摘要

本研究的目的是分析和评估公司产生的成本能否达到既定的成本标准,以及其实施如何减少和消除所有成本中不增值的活动,特别是向客户提供的进口和分销活动,从而降低成本,提高竞争优势,实现利润最大化。本研究以案例研究的形式,通过观察、访谈和文献获取数据,进行描述性定性分析。研究结果表明,该公司实施的传统方法与达到基于活动的管理标准所需的成本存在差异。此外,该公司减少了进口和向客户运送货物的非增值活动,从而在竞争中获胜。该公司制定了 PESTEL 战略,以分析市场竞争的抑制因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
INCREASING THE COMPANY'S PROFITABILITY AND COST EFFICIENCY THROUGH THE IMPLEMENTATION OF ACTIVITY-BASED MANAGEMENT, VALUE CHAIN, AND PESTEL
The purpose of this research is to analyze and evaluate whether the costs incurred by the company can meet the established cost standards and how its implementation can reduce and eliminate all activities that are not value-added to all costs, especially import and distribution activities to customers, resulting in cost reductions that increase competitive advantage and maximize profitability. The analysis of this research is descriptive qualitative in the form of a case study through obtaining data from observation, interviews, and documentation. The findings show a cost difference between the traditional methods implemented by the company and the cost of reaching the standards set with Activity Based Management. Furthermore, the company reduces non-value-added activities in importing and shipping goods to customers to win the competition. It establishes a PESTEL strategy for analyzing the inhibiting factors of market competition.
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