【作者】 杨广宇；

【导师】 刘秋生；

【作者基本信息】 江苏大学 ， 会计学， 2008， 硕士

【摘要】 供应链管理是社会经济发展的产物,供应链成本管理是供应链管理的重要组成内容。它将传统着眼于企业内部的成本管理思想和方法拓展到整个供需链中,是传统成本管理对竞争环境变化所做的一种适应性变革,是现代成本管理发展的必然趋势。论文在对供应链及供应链成本管理的理论研究的基础上,根据供应链的特点及其供应链成本管理的目标,引入了两种成本管理方法:目标成本法和作业成本法,并对这两种方法如何融合在供应链成本管理中进行了探讨,构建了基于作业成本核算的供应链成本管理体系,并对构建的核算控制体系进行了举例演算,最后从全局的角度探讨了供应链成本的均衡和优化问题,从而为提高企业效益,更好地实现企业目标,加强企业的竞争能力,提高顾客服务水平和增加企业盈利,提供科学决策的依据。供应链管理作为一种适应新的竞争环境的有效的管理模式,正逐步在管理实践中得到应用,相信今后对供应链成本管理的研究将不仅仅局限于理论上,而且在实践中也能不断地促进现代企业管理的发展。更多还原

【Abstract】 Supply chain management(SCM) is the product of development of social economics.Cost management in supply chains is more important content of SCM.As a kind of trans-organizational cost management,supply chain cost management demands the extension of the traditional internal-oriented cost management idea and methods to cover the whole supply chain.It is an evolution in traditional cost management to adjust to the changing competitive environment and is necessarily the direction of future development of modern cost management.This article introduces the theory of Cost Management in Supply Chains,and studies the features of Supply Chains and the demands of its cost management. According to this,it chooses 2 cost management methods:Target Cost and Activate-Based Costing,to manage the cost in the Supply Chains and try to explain their rationality on theory.Establish cost management system which is combined by cost calculate system and cost control system,give an example to show this system. Lastly pay attention to the profit distribution between different supply chain corporations and optimize supply chain process.Supply Chain Management is a key factor for improving enterprise benefit and for attain companies’ goal.Effective Supply chain management is helpful to strengthen ability to compete,improve service and enhance profit.As an effective management model adapted to the new competitive environment,supply chain management is gradually applied in practice management,the author believes that the study of supply chain cost management will not only in theory but also in practice promote the development of modern cost management.更多还原