安徽维多公司供应链成本管理研究.docxVIP

安徽维多公司供应链成本管理研究 摘 要 企业为了生存和发展，保持其核心竞争力，不仅要靠企业内部资源的优化与利用，更是借助于 供应链管理，利用其他企业资源，实现对市场需求的快速响应。供应链 成本管理是供应链管理的一部分，是一种跨组织的成本管理，它将传统着眼于企业内部的成本管理思想和方法拓展到整个供应链中，是 传统成本管理对竞争环境变化所做的一种适应性变革，是现代成本管理发展的必然趋势。 本文选取安徽维多食品配料有限公司2012—2014年的相关财务数据，运用目标成本法和作业成本法，对该企业的供应链成本管理进行了研究分析。全文共分为五个部分，第一部分是绪论，简要介绍了关于供应链成本的研究背景及意义，还有国内外的研究现状以及供应链成本管理的研究目标和解决的主要问题。第二部分介绍了供应链成本管理的相关概念及特点，还有供应链成本管理的理论基础与方法。第三部分简要介绍了该公司的成本管理现状，并找出该公司供应链存在的问题，运用目标成本法和作业成本法构建并优化供应链模型。第四部分将模型运用到该公司的A产品中去，并对A产品供应链成本管理的效益进行评价。第五部分归纳了文章的基本结论，提出相关的建议与改进措施，并且指出了本文的局限性。 关键词：供应链 目标成本 作业成本 均衡优化 ABSTRACT Enterprises in order to survive and develop, maintain its core competitiveness, not only depends on the enterprise internal resource optimization and utilization, is using in the supply chain management and other enterprise resource utilization, achieve the rapid response to market demand. Supply chain cost management is a part of supply chain management, is a kind of inter organizational cost management, it will be the traditional focus on internal cost management idea and method is extended to the whole supply chain. It is a kind of adaptive change in the traditional cost management in the competitive environment, is the inevitable trend of the development of modern cost management. This paper selects Anhui dimensional food ingredients Co., Ltd. 2012 - 2014 years of financial data, using target costing and activity-based costing, cost management in supply chain of the enterprise for the research and analysis. The full text is divided into five parts, the first part is the introduction, briefly introduced the research background and significance about the cost of the supply chain and the research status at home and abroad and the purpose of supply chain cost management and solve main problems. In the second part, the related concepts and characteristics of supply chain cost management are introduced, and the theoretical basis and methods of supply chain management are also presented.. The third part briefly introduces the