EPISODE · May 20, 2026 · 21 MIN
注册会计师 综合二 战略分析18 价值链打通财管
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】拆解价值链分析与成本管理融合的完整知识脉络——基本活动（内部后勤+生产经营+外部后勤+市场销售+服务）、支持活动（采购管理+技术开发+人力资源管理+基础设施）、作业成本法与价值链活动的精准映射，深度解析从利润表比分到价值创造DNA的透视逻辑。【核心案例】高端生鲜电商冷链分拣如何对应标准成本差异分析？采购管理（跨部门职能）与内部后勤（具体收货）有何本质区别？基础设施为何不是厂房机器而是"操作系统和软性治理架构"？固定制造费用闲置能力差异如何体现高管产能决策失误？传统成本法"大锅饭"分摊如何让土豆补贴草莓导致战略误判？
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This episode was published on May 20, 2026.
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