@article{sywh2112457467214397441,
  title = {基于价值链的人力资源成本管理研究},
  author = {张娟 and 孙蕾蕾},
  journal = {商业文化},
  year = {2026},
  number = {10},
  pages = {81--82},
  issn = {1006-4117},
  url = {https://journal.zazhitong.com/sywh/articles/2112457467214397441},
}