摘要
管理科学的发展和传统成本管理体系自身变革的需要促进了战略成本管理的诞生和发展.将战略成本管理引入供应链成本管理中,归纳了战略成本管理的核心思想,从成本内容、层次和阶段分布三方面分析了供应链成本,提出了供应链战略成本管理的目标和过程.
The development of management science and the demand on the improvement of traditional cost management system promote the origin and development of strategic cost management.The strategic cost management is introduced into supply chain management.Specifically,the core ideas of strategic cost management are concluded,and supply chain cost is analyzed from three aspects of content,layers and place distributing.Based on these,the objectives and processes of strategic cost management in supply chain are present...
出处
《复旦学报（自然科学版）》
CAS
CSCD
北大核心
2007年第4期457-463,共7页
Journal of Fudan University：Natural Science
基金
国家自然科学基金资助项目(70672083)
关键词
供应链
战略成本管理
供应链成本
supply chain
strategic cost management
supply chain cost
