摘要
供应链绩效关系到供应链各节点企业的生存与发展,努力降低供应链的成本将成为这些企业获取竞争优势的源泉。在供应链成本现有的研究成果基础上,对供应链成本的发展过程、成本核算的概念框架及成本管理的方法进行了总结和分析,希望以此能为企业提供一个可持续发展和长期竞争优势的可操作性的理论框架。
Supply Chain Performance of the supply chain nodes to the survival and development of enterprises, efforts to reduce the supply chain costs of these enterprises will become a source of competitive advantage access. In this paper, the existing supply chain costs on the basis of the results of research on the cost of supply chain development process, the conceptual framework of cost accounting and cost management methods are summarized and analyzed, hoping that this would be able to provide a sustainable and long-term development competitive advantage workable theoretical framework.
出处
《价值工程》
2008年第9期58-61,共4页
Value Engineering
基金
蒙古工业大学科学研究重点项目(ZD200818)
关键词
供应链
供应链成本
成本核算
成本管理
supply chain
supply chain cost
cost accounting
cost management
