从企业核算成本看实施供应链管理的局限性

Limitation of supply chain management in view of assessing cost

在管理会计的范畴内,提出并对比分析了供应链管理对可计入存货成本、资本化成本和期间成本三类企业核算成本的全面影响,并以此为基础初步研究了供应链管理在企业实施的局限性。得出结论,在我国现阶段,并非所有企业都适合实施供应链管理,企业应对自身的类型和特点进行分析,遵循成本效益原则谨慎决策,以保证在实施供应链管理后充分发挥其优势,满足企业发展的需求。

This paper describes and analyses the effect of inventory cost, capitalized cost and period cost in enterprise after using the supply chain management and studies the limitation of the supply chain management's enforcing in enterprises. It draws the conclusion that this management is not applicable to all enterprises, and enterprises should analyze their own characteristics, and follow the principles of cost and profit in making decisions to make the most of their advantages in the application of the management.