供应链环境下的成本管理研究

本文就供应链环境下成本管理问题展开研究。文章认为在供应链环境中,管理者面临着更加复杂的成本问题,这就要求我们整合传统的成本管理框架,拓展成本管理的视野。为此,本文阐述了基于供应链模式下的成本管理目标、影响成本管理维度、成本管理方法和成本管理组织机构设立等等方面内容。说明成本管理目标是提升整个供应链的竞争力;影响成本管理维度的因素分别为产品、关系和资源;在供应链环境下作业成本法和链式目标成本是常常采用的成本方法。其次说明了柔性管理团队是供应链模式下成本管理目标实现的组织保证。

Studying on Strategic Cost Management Based on Supply Chain

This paper studys on stratesic based on supply chain. We think in the supply chain environment managements face complex cost problems, which illustrate that it is necessarity that we integrate the traditional cost framework, and broaden the view of cost management, in this paper, we introduce the target of cost management, the factors influencing cost management, cost methods and cost management institutions. The target of cost management is improving the core competence of supply chain, the factors influencing cost management are products,relations and resourees . Activity cost management and chain target cost is usually used in the supply chain environment. At last , we illustrate that establishing the elastic management team is helpful for supply chain cost management.