摘要
供应链管理是以顾客需求为出发点的管理,有效的供应链成本管理必须面向顾客和顾客价值增值,因此以顾客需求为导向的目标成本法就成为比较理想的供应链成本管理方法。根据顾客需求和供应链关系的不同,面向顾客的供应链目标成本管理包括基于价格、基于价值、基于作业三种模式。
As supply chain management is oriented by customers' demands, effective cost management for supply chain should put more emphasis on customers' demands and their added-value. Therefore, target costing oriented by customers' demands is an alternative for supply chain cost management. According to different customers demands and various relationships among supply chain partners, the approaches of target costing for supply chain management can be divided into price-based model, value-based model, and activity-based model.
出处
《管理科学》
2003年第1期25-28,共4页
Journal of Management Science
关键词
顾客需求
目标成本管理
供应链管理
模式
Customers' demands
Supply chain management
Target costing for supply chain management
