value chain

The value chain refers to the sequence of business functions in which usefulness is added to the products or services of an organizations. The term value is used because as the usefulness of theproduct or service is increased, so is its value to the customer. Management accountants provide decision support for managers in each of these six business functions.

La cadena de valor se refiere ala secuencia de las funciones de negocio en el que la utilidad se añade a los productos o servicios de una organización. El valor del término se utiliza porque, como la utilidad del producto oservicio se incrementa, por lo que es su valor para el cliente. Contables de gestión proporcionan apoyo a las decisiones de los directivos en cada una de estas seis funciones de la empresa.• Research and development: the generation of, and experimentation with ideas related to new products, services or process. At sony, this function includes research on alternative ways oftelevision signal transmission and on the clarity of different shapesof television screens.
• Design of products, services or processes : The detailed planning and engineering of products, services orprocesses. Design at sony includes determining the number of component parts in a television set and the effect of alternative product designs of manufacturing costs.
• Production: The adquisition,coordination and assembly of resources to produce a product or deliver a service. Production of sony television set includes the acquisition and assembly of the electronic parts, the cabinet and thepackaging used for shipping.
• Marketing: The manner by which companies promote and sell their products or services to customers or prospective customers. Sony markets its television set throughtrade show presentations at retailers conventions and through advertisements run in newspapers and magazines.
• Distribution: The delivery of products or services to the customer. Distribution for...