文档介绍：成都电子机械高等专科学校
毕业论文
基于供应链管理的成本控制策略研究
专业: 物流管理
班级学号: 0716226
学生姓名: 蹇军
指导教师: 秦俭
2010 年月日
基于供应链管理的成本控制策略研究
摘要
管理学大师德鲁克曾经说过:“二十一世纪将不再是企业与企业的竞争,而是供应链与供应链的竞争。”随着加入WTO进程,我国企业由基本单个企业的管理模式向供应链管理模式转变指日可待,同时,由于企业内部制度成本管理方法的日渐完善与成熟,通过提高劳动生产率和节约资源来增加利润的空间将会逐步缩小,因此有必要开壁利润增长的新源泉-供应链战略成本管理。供应链战略成本管理是供应链管理和成本管理整合的产物,是当代战略成本管理发展的必然趋势,是当今企业获得竞争优势的新突破点。本文对供应链、供应链战略成本及成本管理的概念内涵进行了界定,阐述了供应链成本管理产生的必要性,分析了供应链成本管理的基础理论和方法,提出了我国供应链成本管理中存在的问题,。这些问题的解决,需要在供应链节点企业中,培养成本控制的文化意识,建立横向一体化机制、信任与合作机制、信息共享机制、绩效考核与激励机制等方面来实施供应链成本管理。
关键词:供应链成本管理,一体化机制, 信任与合作机制, 信息共享机制,考核与激励机制
BASED ON SUPPLY CHAIN MANAGEMENT
COST CONTRLO STRATEGY
ABSTRACT
Management guru drucker once said: "the 21st century will no longer is petition between enterprises supply chain, but with petition." With the WTO, enterprises of our country from the basic individual enterprise management mode to supply chain management pattern, at the same time, because of enterprise internal management system of the growing cost of perfect and mature approach, by increasing productivity and save resources to increase profit space will gradually narrowing, therefore, it is necessary to open the new source of profit growth in wall - supply chain strategy cost management. Supply chain management strategy cost management is the product of integration and cost management, strategic cost management is the inevitable trend of development, is the petitive advantage of new breakthrough. Based on supply chain, supply chain management, strategic cost and cost concept connotation, this paper expounds the necessity of supply chain cost management, analyzes the supply chain cost management theory and method of the foundation and puts forward the supply chain cost management, the problems in. The solution of these problems and needs in the supply chain, the cultivation of nodal enterprises of the cost control of cultural consciousness, and establish the crosswise integration mechanism, the trust and cooperation mechanism, information sharing m