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еһЩʡͶģ͵ķչʼڶս󣬶սǰIJֻעڲʲҪְܣȻչ磬ֻһЩʽɱʱֵһЩûй̶ģʵͳɱ

˶սԺͶʵ𣬽гIJƣʹʼ𽥳졣ڳʷ棬ӶһЩֵıʶչһЩѧģͽͨɺծȯʱṹۣԸأgurand1952Ϊѧɡ1958꣬ĪϸᣨFrancoModigliani1958գMerio.HMiller1958ڡۡϷġʱɱ˾ͶۡMMۣڷҵʵʱṹMMִʽṹ۵ĺġγ֧ԷFarrar1967ģsharevell1966ϣbrennan1978Ϊ˰ѧɣ˰ղҵʽṹУ԰Ϳأbetker1978altman1968ΪƲɱѧɣоҵƲɱʱṹӰ⡣ڴ˻ϣ˹أScottޱпˣRobichek÷Ү˹Myers˹Kraus沮LitzenbergerȨۡ2070Ժڶѧ߿ʼڲԳϢǶоҵʽṹ⣬˶ԺͶϵ½׶ΡʱڵޱпˣRobichek1967÷Ү˹Mayers1984˹أScott1976ƽۣղɭգjensenandmecklingôۡƲۺͲƲȨϢԳµҵʽṹ⡣2090˹˹HarrisandRaviv1990벴٣AghionandBolton1992˶ԴµϢԳ˽һо˿Ȩۡ

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ڽһ͵ʱ۷ķչѰ˶ۡȻݹ䷢չ۵ƣǷֶεĸĸվҵһְܵĽǶȡĿ󻯣ʡͶʵȲְʵʩĿֻԶڵҵӪгֵ⡣SC÷SCMyersָܲȡ˺ܴķչսԹ滮ȴûӰ죬۱չЭսԷ2080սر۷УӦڹУӢѧ߿˹ȣKenneth Simmonds80սԹƵĸ֮йսԳɱStrategic Cost ManagementSCM۳γɲ2006ڵõоѳɱҵսԵIJϣսԸ߶ȶҵɱȫ˽⡢ƺ͸ƣӶŬѰ󲢴ҵijھơѧɣˣShankJ.K.ѧ˶أMichael Porter1993ˡսԳɱһ飬ʹսԳɱӾ廯1998꣬Ӣޱ꣨RobinCooPerҲABCactivity-based costingҵɱ㣩ΪĵսԳɱϵ2090Ժձijɱ۽ҵҲʼǿսԳɱо˾дսԳɱģʽɱ󻮣䱾һֶҵδսԹսSCMõ˿ٷչսԳɱսԹƵķչִ֤ѾսԵԣȫԡԡҵIJսԹϵԽԽܣӽǴҵתƵгߡӦϵҵս۹ǰתƵƷںҵij档

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