供应链成本管理理论基础和方法研究

本文通过分析产品成本关系矩阵, 阐明供应链成本是跨企业的成本管理, 提出了供应链成本管理理论基础和两种主要的供应链成本管理方法, 指出以合作战略为基础的供应链目标成本是一种合适的供应链成本管理方法。最后得出结论并对将来的研究方向提出了建议。

Theoretical Foundations & Methods Study of Cost Management in Supply Chains

With increasing competition many companies have extended the scope of their cost management activities across organization boundaries. Yet, few studies of the theoretical foundations and methods of this trend have been presented so far. The paper clarifies that the cost management is a managing cost across the supply chain by analyzing the product-cost-relation matrix. The paper then puts forward theoretical foundations and two main methods of cost management in supply chains. Based on the cooperative strategy applied using coordination mechanisms,such as incentives and trust, the paper concludes that supply chain target costing method is a suitable method for cost management in supply chains. Finally, some conclusions are given and directions for further research are suggested.