| 基于委托——代理关系的供应链目标成本实现分析 |
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| 引用本文： | 申丽萍,高学东.基于委托——代理关系的供应链目标成本实现分析[J].技术经济与管理研究,2009(1):48-50. |
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| 作者姓名： | 申丽萍 高学东 |
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| 作者单位： | 1. 北京科技大学经济管理学院,北京,100083;华东理工大学,上海,200237
2. 北京科技大学经济管理学院,北京,100083 |
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| 摘 要： | 目标成本法作为供应链成本管理的重要工具之一，自上世纪60年代以来得到了广泛的应用。该管理方法关注市场，注重将基于客户需求分析的供应链目标成本转化为链上所有生产过程面对的竞争约束，通过目标成本管理尽力提高质量、降低成本、增加柔性，以确保供应链提供的产品能够赢利。供应链目标成本管理强调链上企业在流程中的协调和合作，将对链上各企业的关系管理作为实现目标的关键。本文探讨了基于委托广-代理关系的供应链目标成本管理的实现路径。
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| 关 键 词： | 目标成本管理(TCM) 竞争约束 交易成本 供应链合作 |
Analysis of Successful Supply Chain Target Costing Management Based on The Principal-agent Relationships |
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| SHEN Li-ping,GAO Xue-dong.Analysis of Successful Supply Chain Target Costing Management Based on The Principal-agent Relationships[J].Technoeconomics & Management Research,2009(1):48-50. |
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| Authors: | SHEN Li-ping GAO Xue-dong |
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| Institution: | 1.Economical& Management School;University of Science and Technology Beijing;Beijing 100083;2.East China University of Science and Technology;Shanghai 200237 |
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| Abstract: | Target Costing Method is one of the most important tools of Supply Chain Management,Which has been applied widely since 1960s.Organizations applying this management method focus on mackets,especially on translating target costing based on analysis of consumers demand into competition constraint faced by the production procedure of the whole supply chain,and ensure the profits of the whole supply chain with promoting the production quality,decreasing the cost and increasing the responding speed to the consum... |
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| Keywords: | Target Costing Management Competition Constraint Transaction Costs Organizations＇ Coorperation on the whole Supply Chain |
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