| 虚拟企业供应链管理中作业成本控制系统的构建 |
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| 引用本文： | 邱坛.虚拟企业供应链管理中作业成本控制系统的构建[J].财贸研究,2003,14(6):77-81. |
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| 作者姓名： | 邱坛 |
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| 作者单位： | 宁波大学国际交流学院,315211 |
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| 基金项目： | 国家自然科学基金，浙江省宁波市经济社会发展重点研究项目，70171042，J2003A19，， |
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| 摘 要： | 加入WTO使中国企业面临的将是更加多变的市场环境和更加激烈的市场竞争。虚拟企业作为一种能带来核心竞争力的企业动态联盟,其应对全球化竞争的功效已被世人所证实。本文将在介绍虚拟企业和供应链管理的基础上,剖析虚拟企业全面供应链管理思想,并力求在虚拟企业供应链管理中建立作业成本控制系统。
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| 关 键 词： | 虚拟企业 供应链管理 作业成本 控制系统 |
Design of Activity - Based Cost Controlling System in Total Supply Chain Management of Virtual Enterprises |
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| Abstract: | With China joins the WTO, the Chinese enterprises will face the more changeable market environment and keen competition. As a dynamic partnership among enterprises that can bring together complementary core competencies, the functions of virtual enterprises against competition have been verified. Based on the introduction of virtual enterprises and the analysis of total supply chain management in virtual enterprises, this paper tries to design the activity - based cost controlling system in total supply chain management of virtual enterprises. |
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| Keywords: | Virtual enterprises Supply chain management Activity- based costing controlling system |
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