基于供应链管理的库存成本控制研究.doc

基于供应链管理的库存成本控制研究 摘要 随着我国经济体制改革的深入，市场经济的逐步发展，企业之间的竞争也越来越激烈，特别是加入WTO之后，更多的国外企业进入中国市场，对企业造成了强烈的冲击。在这样的情况下，企业如何节约成本，增加自身的竞争力就成为一项重要的课题摆在各个企业面前，在市场上，价格是显现的，而成本是隐形的；品牌是广为宣传的，而成本是密不透风的。在价格战和品牌战的背后隐藏着成本竞争，这一点无可置疑。对企业利润和市场份额的追逐使得企业致力于修炼内功，狠抓成本控制，在市场的帷幕之外生生不息地进行着“成本竞争”。 传统的企业成本控制，核心在于企业内部。在供应链管理模式下，企业成本控制的模式不再仅仅是企业内部成本控制的问题，而是整条供应链的成本控制问题。供应链整体运作成本的最小化是供应链成本控制的目标。 而在整条供应链中，占成本比例最大的为库存成本，供应链下的库存成本占整条供应链成本的30%，因此，控制供应链下的库存成本，对减少整条供应链的成本有着极其重要的意义。 所以，研究供应链管理下的库存成本有着极其重要的意义，本文先从介绍了供应链的定义以及供应链的管理，然后对库存成本的的构成以及影响因素做了研究，最后提出解决供应链下的库存成本问题的办法。并提出了国美解决供应链管理下的库存成本问题的案例。 关键词： 供应链/企业成本/库存成本 Based on supply chain management inventory cost control study ABSTRACT As Chinas economic system reform of market economy, the development, the competition between enterprises is more and more intense, especially after the accession to the WTO, more and more foreign companies to enter the Chinese market, the enterprise caused strong impact. In such circumstances, how to save costs and increase their competitiveness becomes an important subject in front of each enterprise, in the market, the price is revealed, and the cost is invisible, Brand is widely publicized, and the cost is tight. In the price and PinPaiZhan behind cost competition, it is no doubt. For enterprise profit and market share enterprise dedicated to chase amended, vigorously promotes the cost control, the curtain on the market besides thrives on the cost competition. Modern enterprise competitive cost competition is one of the most effective methods. The traditional cost control, is the core enterprise interior. In the supply chain management mode, the mode of the cost control of enterprise is no longer just enterprise internal control problem of cost, but the whole supply chain cost control problem. The whole supply chain operation cost is minimized cost control goals. But in the whole supply chain, which accounts for the largest cost for inventory cost, supply chain inventory cost of the whole supply chain cost 3