基于拉动型虚拟供应链的制造业目标成本管理研究-企业管理专业论文.docxVIP

燕山大学管理学硕士学位论文Abstract 燕山大学管理学硕士学位论文 Abstract With the strengthing ofmarket competition,the direction to diversification, high demand and individuation of consumers’demand．Under this environment， all increasing number of scholars and enterprisers have paid attention t0 a new management mode，which is called supply chain managemem(SCM)．With the shortcomings of traditional supply chain,a new type of supply chain model， pull virtual supply chain,was proposed．And combined it with target cost management，then applied it to the management and controning of manufacturing cost．oseing conclusion analysis