我国零售业供应链成本管理研究.docVIP

硕士论文 我国零售业供应链成本管理研究 南京理工大学 硕士学位论文 我国零售业供应链成本管理研究 姓名：黄火亮 申请学位级别：硕士 专业：会计学 导教师：王光明ABSTRACT With the entry of many foreign retail enteiprises and their getting most of the maricet share quickly in Chi聰 our letail market competition le^ to much exteit Chine從 retail enterprises have realized that they must not only tely on optimization and utilization of their internal resources, but also take full advantage of the external resources to respond immediately to market demands and practice supply chain management Supply chain cost management is an important part of supply chain management It demante the extension of the tr^tional intotial-oriaited cc^ management idea and methods to cover the whole supply chain. Supply chain cc^ management is an evolution in traditional environment and is necessarily the direction of futiure development of modem cost management. It wll become a new breach to get the competitive superiority for china retail industry. From tte view point of the busing, this di$sertatioii bases on customei^ i^quifement, choosing three cost management metoJs: Tai^et Cost, Activate-Based Costing and Value-Chain Analysis, to iruinage cost in the supply chain and tiy to construct a cost management system of supply chain. The execution of the system begins witii fixing the strate^ position and choosing the suitable supplier, then turns to target define, target cost decompose, target cost accomplish^ and lastly, aids in the examination and evaluation of At the end of the disseitation, some problems about supply chain cost management system were referred, mostly about tiie arrangement of organization^ the mechanism of itiformation sharing, the mechanism of profit and distribution. Key words: Retail todustiy; Supply Clmin Cost Management; Target Cost ； Activate-Based Costing; Value-chain Analysis. 声明 本学位论文是我在导师的指导下取得的研究成果，尽我所知，在 本学位论文中，除了加以标注和致谢的部分外，不包含其他人己经发 表或公布过的研究成果，也不包含我为获得任何教育机构的学位或学 历而使用过的材料。与我一同工作的同事对本学位论文做出的贡献均 已在论文中作了明确的说明。 研究生签名：%：成 年7月“日 学位论文使用授