我国汽车制造企业供应链成本构成及存在问题研究.docVIP

我国汽车制造企业供应链成本构成及存在问题研究 　　摘要:针对目前汽车制造企业成本居高不下、利润下滑的问题,从供应链角度探讨企业成本构成,把企业供应链成本分为供应链直接成本、供应链作业成本与交易成本,并从成本观念、成本核算等方面深入分析了汽车企业供应链成本控制现状及存在的问题,以帮助企业更好地实现成本控制,增强竞争优势。 　　关键词:供应链;成本控制;汽车制造企业 　　中图分类号:F273.7文献标识码:A 　　 　　Abstract: Problems as cost is too high and profit margins are deducted in the automobile manufacturing enterprises are aimed by this article, which discusses the constitution of cost at the view of supply chain, and the enterprisessupply chain cost are divided into supply chain direct cost, supply chain activity-based cost and transaction cost. In terms of cost concept, cost accoun