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供应链成本控制:价值引擎与方法集成
引用本文:殷俊明,王跃堂.供应链成本控制:价值引擎与方法集成[J].会计研究,2010(4).
作者姓名:殷俊明  王跃堂
作者单位:1. 南京审计学院会计学院,210029
2. 南京大学会计系,210093
基金项目:江苏省教育厅人文社会科学项目,江苏省高校青蓝工程项目 
摘    要:本文以伙伴关系与信息共享为基础,分析了供应链成本控制中关系性租金和跨组织学习两种价值引擎。从时间序列、空间范围、流程深化三个角度,论证了全生命周期成本控制、跨组织成本控制、协同价值链分析三个供应链成本控制概念对各种成本控制方法的拓展与集成。在当前条件下,以伙伴关系为基础,加强成员间的信息共享与跨组织学习,开展供应链集成成本控制,有利于提升供应链竞争力。

关 键 词:供应链成本控制  生命周期成本控制  跨组织成本控制  协同价值链分析

Supply Chain Cost Control: the Value Engines and the Intergration of Cost Control Methods
Yin Junming,Wang Yuetang.Supply Chain Cost Control: the Value Engines and the Intergration of Cost Control Methods[J].Accounting Research,2010(4).
Authors:Yin Junming  Wang Yuetang
Abstract:Relational rent and intererganizational learning are the value engines of supply chain cost control and value creation. This paper discusses the me-chanics of relational rent and interorganizational learning from the dimension of partnership and information share respectively. Afterwards, the authors prove life - cycle cost control, interorganizational cost management and collaborative value chain analysis are supply chain cost control concept which in-tergrates many cost control tools from the view of time series, space domain and process improvement, lastly, the paper concludes that it is good for competitive advantage to take supply chain cest control and improve information share of members based on pacmership.
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