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进入二十一世纪,市场竞争异常激烈,传统的供应链成本控制方法在新的经济形势下具有明显的缺陷,价值增值效率不明显,极大地影响了从业企业的发展。具体表现为:各个供应链的运营局限于企业紧密关联企业,无法对企业的上游供应商与下游销售商进行物流作业成本控制,无法进行供应链一体化管理。本文分析了供应链成本管理需要遵循的原则,介绍了作业成本法及目标成本法原理在供应链成本管理中的应用,如何提高供应链的增值,提出了开展目标成本管理控制下的供应链作业成本管理理论与方法。
Entering the 21st century, the market competition is extremely fierce, and the traditional supply chain cost control methods have obvious defects in the new economic situation. The value-added efficiency is not obvious, which has greatly affected the development of professional enterprises. The specific performance is that the operation of each supply chain is limited to the company’s close affiliation, and it is impossible to control the logistics operations cost of the company’s upstream and downstream sellers, and it is impossible to carry out integrated supply chain management. This article analyzes the principles that need to be followed in the supply chain cost management, describes the application of the ABC and target costing principles in the supply chain cost management, and how to increase the supply chain value added, and puts forward the supply chain operations under the control of target cost management. Cost management theory and methods.