价值活动是企业从事的物质上和技术上的界限分明的各项活动，是企业生产对买方有价值产品的基石。价值活动分为基本活动和辅助活动，其中，基本活动包括 （ ） 等活动。
①内部后勤 ②外部后勤 ③生产经营 ④采购 ⑤人力资源管理 ⑥市场营销
- A.①③④⑥
- B.①②⑤⑥
- C.②③④⑤
- D.①②③⑥
正确答案及解析
正确答案
解析
价值活动是企业从事的物质上和技术上的界限分明的各项活动，是企业生产对买方有价值产品的基石。价值活动可以分为两类：基本活动和辅助活动。基本活动包括内部后勤、生产经营、外部后勤、市场营销和销售、服务5种基本类别。辅助活动是指企业基础设施、外部采购、技术开发、人力资源管理等其他类型的职能活动，它们都与各种具体的基本活动相联系，并支持整个价值链。所以，正确答案是D。
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