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随着企业商业环境的变迁,战略成本管理日渐被重视,并在实践中发挥越来越重要的作用。本文借助战略成本管理理念,进一步勾勒了战略成本管理的全貌,提出整合后的战略成本管理模型。通过案例分析,印证了企业对结构性成本和执行性成本实施战略管理,能够改变成本态势,提高企业竞争力。 相似文献
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后工业经济时代的今天,企业间在降低生产成本,改善产品品质和扩大销售方面的竞争已经发展到相当成熟的地步,企业在进一步挖掘自身资源利润增长共享来实现“双赢”,供应链管理就是在这样的背景下产生的一种新型的管理思想和方法。随着顾客需求的个性化,多样化和科学技术的飞速发展,产品的生命周期越来越短,更新换代的频率显著加快,时间管理在供应链管理中具有越来越重要的地位,如何通过时间压缩战略来更好地满足客户的需求,就成为供应链管理过程中的一个课题。 相似文献
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研究了供应链管理环境下新的库存策略。建立了基于VMI的有初始库存、允许库存短缺、缺货需补充、补充具有延时的供应链利润模型,并对该模型进行了供应链总的库存相关成本及供应商的库存相关成本分析。 相似文献
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基于供应链的物流成本管理 总被引:4,自引:0,他引:4
邓芙蓉 《武汉交通职业学院学报》2004,6(2):6-9
加入 WTO后 ,我国物流企业面临着大幅度提升企业竞争力的压力 ,必须进行产业重组 ,整合物流供应链资源。加强供应链物流成本管理 ,降低物流成本 ,提高物流服务水平 ,不断增强市场竞争能力。 相似文献
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战略成本管理就是以企业获得长期竞争优势为目标,从战略管理视角来分析影响成本的因素,从而进一步发现降低成本的途径。在我国经济进入新常态、着力推进供给侧结构性改革的大背景下,降成本成为“三去一降一补”的重要任务之一。本文针对交通运输业A企业的经营及管理现状,采用战略成本管理分析工具,提出提高战略成本管理水平的有效策略。 相似文献
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物流供应链管理关注原材料、部件、在制品和产成品的物流,确保公司客户在正确的时间、正确的位置收到正确数量的产成品。物流供应链可以描述没有制造作业的公司,如零售店或第三方物流提供商。它也可以描述具有制造部门的大公司的一个负责将公司产品或其他公司产品配送到市场的部门。 相似文献
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Rauno Tapio Rusko Mika Kylnen Rükka Saari 《International Journal of Tourism Research》2009,11(1):71-87
Tourism destinations in Finnish Lapland provide a suitable base for supply chain management (SCM). Often, the investments in these destinations are directed to wilderness areas without significant initial infrastructure. Thus, the surroundings provide better possibilities to build and direct the experiences of tourists in contrast to city tourism where the surroundings are not especially designed for tourism. In this paper we apply an SCM framework to the Levi Fell resort in northern Finland. By identifying some special characteristics of tourism destinations and region‐based tourism production, we further develop the traditional SCM framework in the context of tourism. Copyright © 2008 John Wiley & Sons, Ltd. 相似文献
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Susana G. Azevedo Helena Carvalho V. Cruz Machado 《Transportation Research Part E: Logistics and Transportation Review》2011,47(6):850-871
The main objective of this exploratory paper is to investigate the relationships between green practices of supply chain management and supply chain performance. This relationship is investigated in the context of the automotive industry. Five research propositions are suggested and tested with empirical data derived from five case studies taken from the Portuguese automotive supply chain. The data analysis identifies the most important green practices considered by managers, as well as the performance measures that are most appropriate and most widely used as means to evaluate the influence of green practices on supply chain performance. A conceptual model was derived from the data analysis and it can be used to assess the influence of green practices on supply chain performance. This model provides evidence as to which green practices have positive effects on quality, customer satisfaction and efficiency. It also identifies the practices which have negative effects on supply chain performance. 相似文献
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Assessing the disruption and resilience of the agricultural grain supply chain is critical to ensure grain supply and stabilize grain price in the final market. This research proposes a quantitative model to analyze how a grain processor regains robustness when supply is disrupted by a natural disaster upstream, and how this disruption affects grain retailers downstream. Two supply chain recovery methods, contingent sourcing and government aid, are considered for grain processor recovery. The results show that (1) a processor prefers timely full recovery, and (2) government aid as an intervention means is indispensable but cannot fully replace the backup supplier. 相似文献
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This paper introduces conceptual and mathematical models of the domestic grain supply chain incorporating trucking, elevator storage, and rail transportation. We compare conventional rail service supported by country elevators with shuttle service supported by terminal elevators across three critical transportation service dimensions: travel time, cost, and capacity. Even after taking into account trucking and elevator storage, the time and cost model results indicate that shuttle service transports grain faster and reduces logistical supply chain costs, respectively, relative to conventional service. The rail capacity model results demonstrate that shifting grain from conventional to shuttle service significantly increases rail capacity. 相似文献
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A location-inventory model for large three-level supply chains 总被引:1,自引:0,他引:1
Jean-Sébastien Tancrez Jean-Charles Lange Pierre Semal 《Transportation Research Part E: Logistics and Transportation Review》2012,48(2):485-502
We study the location-inventory problem in three-level supply networks. Our model integrates three decisions: the distribution centers location, flows allocation, and shipment sizes. We propose a nonlinear continuous formulation, including transportation, fixed, handling and holding costs, which decomposes into a closed-form equation and a linear program when the DC flows are fixed. We thus develop an iterative heuristic that estimates the DC flows a priori, solves the linear program, and then improves the DC flow estimations. Extensive numerical experiments show that the approach can design large supply networks both effectively and efficiently, and a case study is discussed. 相似文献
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Qinghua Zhu Yong Geng Joseph Sarkis Kee-hung Lai 《Transportation Research Part E: Logistics and Transportation Review》2011,47(6):808-821
Green supply chain management (GSCM) has become an emergent ecological modernization tool amongst Chinese manufacturers to balance environmental performance with productivity and business performance gains. Ecological modernization at the society level is influenced by restructuring policies and regulations. Some of these policies and regulations in China are focusing on enhancing energy savings and pollution reduction (ESPR). Based on a survey of 376 responses, we investigate whether different Chinese manufacturer clusters varying in their extent of implementing GSCM exist from this ecological modernization perspective. We also examine if Chinese manufacturers’ awareness of domestic and international environmental ESPR-oriented compliance is related to GSCM implementation and whether a mediating effect of regulatory pressure plays a significant role. The results highlight the varying pace of Chinese manufacturers to ecologically modernize with GSCM practices and the significance of regulatory pressure to diffuse the practices adoption by Chinese manufacturing industry. Implications of this research go beyond the manufacturers investigated in this study where similar occurrence of these relationships may exist in other regions. 相似文献
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供应链中基于VMI库存与运输协调问题的研究 总被引:2,自引:0,他引:2
通过对1个供应商、N个零售商组成的供应链形式的协调问题研究,提出了在VMI系统中协调库存与运输的配送策略。这种配送策略假设需求是Poisson随机过程,以更新理论为基础,基于供应商有权持有小额定单,直到定单数量到达一定程度时进行一起派送,即通过规模经济运输,达到降低成本的目的。 相似文献