挑战——实施经济增加值变革方案�上海交通大学出版社�����Р ���阎达五,关于构建价值链会计的思考,国际财务与会计,��,��Р ��何永进,国外绿色食品发展趋势,食品文摘,��,��Р Р Р Thoughts on the �����������������������Р ������flour Р Wang jing fang Р :School of Management , Northwestern Polytechnical University, Xi’an ,710072,China Р Р Abstract Р In this paper it is presented what management of value chain are implemented in machining flour, Р namely in order to marketing the management e the backup force on stocking ,developing of Р products and the resource of manpower; with technique munication as instrument to practice the Р administ ration fashion about careful link of increasing value . Р Р Keywords: value chain , management of value chain, machining flour, Р Р 作者简介:王京芳(��—),女,西北工业大学管理学院教授,曾在粮食系统工作�Р 年;杨令华(��—),男,工程师,西北工业大学管理学院在读工商管理硕士,曾在面粉Р 加工企业工作�年。�Р Р - 5 -