供应链成本控制体系的研究.docVIP

物流管理毕业论文 PAGE 8 - 供应链成本控制体系的研究 摘 要 随着经济的高度全球化，市场竞争已成为供应链与供应链之间的角逐。然而目前普遍存在对供应链成本构成认识不清，只见树木不见森林，供应链的参与者不善于管理和控制成本等问题。将现代成本管理理论和供应链管理的结合作为切入点，以市场为目标，面向整体供应链为研究对象，以目标成本、作业成本以及改善成本为基础，构建了三中成本的融合应用模式，并以诺基亚成本控制的成功典范深入探讨。该研究不仅可为快速构建供应链提供指导,而且可解决供应链效绩提升的瓶颈问题。 关 键 词：供应链，供应链成本控制，作业成本法，目标成本法，改善成本法，诺基亚 Supply chain cost control systems research Abstract With the high level of economic globalization, market competition has become the supply chain and supply chain competition. However, there is widespread understanding of the supply chain cost structure is unclear, wood for the trees, the participants are not good at supply chain management and cost control and other issues.The modern theory of cost management and supply chain management integration as entry point to the market as the goal for the whole supply chain for the study, To target cost, operating costs and improve the cost-based, three in the cost of building the integration of application mode, and Nokias successful model of cost control in depth The study not only the supply chain for rapidly building to provide guidance and resolve to enhance supply chain performance bottlenecks. Keywords：Supply chain, supply chain cost control, activity-based costing, target costing, improved costing, Nokia 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc305090102 1引言 PAGEREF _Toc305090102 \h - 1 - HYPERLINK \l _Toc305090103 2供应链成本问题研究的现状分析 PAGEREF _Toc305090103 \h - 1 - HYPERLINK \l _Toc305090104 2.1生产/库存系统的成本问题研究 PAGEREF _Toc305090104 \h - 1 - HYPERLINK \l _Toc305090105 2.2库存/配送系统中的成本研究 PAGEREF _Toc305090105 \h - 1 - HYPERLINK \l _Toc305090106 2.3生产—库存—配送系统方面的成本研究 PAGEREF _Toc305090106 \h - 2 - HYPERLINK \l _Toc305090107 3供应链成本的构成 PAGEREF _Toc305090107 \h - 2 - HYPERLINK \l _Toc305090108 4供应链成本控制方法 PAGEREF _Toc305090108 \h - 4 - HYPERLINK \l _Toc305090109 4.1作业成本法 PAGEREF _Toc305090109 \h - 4 - HYPERLINK \l _Toc305090110 4.1.1作业成本法的定义 PAGEREF _Toc305090110 \h - 4 - HYPERLINK \l _Toc305090111 4.1.2作业成本控制的具体方法和措施