| 供应链成本管理:发展过程与理论结构 |
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| 引用本文： | 殷俊明,王平心,王晨佳.供应链成本管理:发展过程与理论结构[J].会计研究,2006(10):44-49. |
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| 作者姓名： | 殷俊明 王平心 王晨佳 |
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| 作者单位： | 1. 西安交通大学管理学院,710049
2. Fort Hays State University,Kansas USA |
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| 基金项目： | 国家自然科学基金项目《适时作业成本计算研究》(70172010)的后续研究成果，河南省教育厅人文社科规划项目(HNZT-197)《基于价值链的成本管理模式和应用研究》的研究成果。 |
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| 摘 要： | 文章分析了供应链管理和供应链成本管理的发展过程和基本动因,认为供应链成本管理体现了成本控制在时间和空间上的拓展,其基本结构包括作业优化和关系协调两个维度,其内容则涵盖了直接材料成本、作业成本和交易成本,体现了供应链成员之间合作竞争的跨组织控制思想。
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| 关 键 词： | 供应链管理 供应链成本管理 跨组织成本管理 理论结构 |
Supply Chain Cost Management: Development and Theoretical framework |
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| Yin Junming.Supply Chain Cost Management: Development and Theoretical framework[J].Accounting Research,2006(10):44-49. |
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| Authors: | Yin Junming |
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| Abstract: | With the transition of competition unit from single company to the whole supply chain,traditional cost management based on single company has developed to supply chain cost management.This paper analyzes the development process and driver factors of supply chain management,afterwards discusses the theoretical framework and basic tools of supply chain cost management and concludes that the supply chain cost management includes two dimensions,i.e.activity optimization and relation harmonization,and the object of control comprises direct cost,activity cost and transaction cost.Lastly,the authors reveal the basic ideas implied in the supply chain cost management. |
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