摘要
着重分析供应链成本管理方法中的供应链目标成本法。在介绍供应链目标成本法的基础上,分析了供应链目标成本战略及战略选择问题,并进一步提出了基于成本定价的目标成本法,以适应战略选择的要求。
This article emphasized on the supply chain target cost method in the supply chain cost management methods.Based on the introduce of supply chain target cost method, we analysis the problems of strategy and strategic choice on supply chain target cost, and brings forward a target cost method which based on cost pricing, in order to fit with the requests of strategic choice.
出处
《价值工程》
2007年第10期65-67,共3页
Value Engineering
关键词
供应链
目标成本
战略选择
成本定价
supply chian
target cost
strategic choice
cost pricing
