基于项目管理和作业成本法的供应链成本管理研究

针对供应链成本管理中存在的成本难以甄别和难以统筹管理两大问题,从供应链管理、项目管理和作业成本法的共同点出发,提出了一种基于项目管理和作业成本法的供应链成本管理方法。从而实现既可以从微观上分析供应链成本形成的基本动因,也可以从宏观上对供应链成本进行有效控制。

To Study on Supply Chain Cost Management Based on Project Management and Activity-based Costing

To solve the two difficulties in supply chain cost management,that cost is difficult to discriminate and mange as a whole,This treatise begins with the common ground of supply chain cost management,project management and activity-based costing, and according to the same character of project management and activity-based costing, this treatise combines project management and activity-based costing into supply chain cost management, so we can not only analyses the reason why the cost formed from small way,but also use project management method to control the supply chain cost as a whole.