企业联盟迎接成本挑战.pdfVIP

技术与创新管理 Vo l. 33 No.6 第 33 卷第6 期 Nov.2012 2012 年 11 月 TECHNOLOGY AND INNOVATION MANAGEMENT {管理科学】 企业联盟迎接成本挑战 徐海峰1.2 (1.东北财经大学中国内部控制研究中心，辽宁大连 116025 ;2. 大连大学经济管理学院，辽宁大连 116622 ) 摘 要:随着企业原材料成本和零部件成本的不断上涨，终端消费者购买商品的价格却相对便宜，导致企业利润下 降。故企业消减成本的压力与日俱增，但是单个企业的成本控制显然非常困难。提出以企业间合作为基础，以竞 争为目的形成企业联盟，通过企业联盟降低存货成本、缩短收现周期和提高产品附加值来帮助企业应对成本上升 的挑战。 关键词:企业联盟;供应链;存货成本;收现周期 中图分类号: C 931 文献标识码:A 文章编号:1672 -7312(2012)06 -0660-04 Enterprise Alliance Meets the Challenge of Cost XU Hai-fengl. 2 (1. China Intemal Control Research Center of Dong Bei University of Finance and Economi口， Dalian 116025 , China; 2. School of Economics and Jlanagement ,Dalian University ,Dalian 116622 ,China) Abstract: Along with the increasing prices of raw materials and industrial components ,the relative cheap prices are ob- tained by customers. The enterprises profit continues to fall. All of these create greater pressure for firms and the remaining oppo时unity of any significance for major cost reduction willlie in the wider space rather than in the firm s own operations. There is a growing reco伊ition that enterprise alliance based on the cooperation can help them to decrease inventory cost ，陀 duce the cash-to-cash cycle time and create more product added value. 50 the alignment can meet the challenge of rising cost. Key words: ente甲rise alliance; supply chain; invent。可 cost; cash collection cycle 回 一 士 战反过来又使企业消减成本的压力与日俱增。当 1 百| 然，在原材料价格上涨不可改变的情况下，商品价格