基于供应链的作业成本法研究

Study on the Operation and the Cost of Supply-chain Management

供应链管理的基本思想是要实现企业的总成本最优和满足客户需要。从这个意义上讲,需要一种新的作业成本管理法,使成本信息更加科学、准确。其实施步骤应包括供应链分析、作业链分析和进行价值分析以及成本控制策划三个方面。

The basic idea of the supply-chain management is to optimize the cost in enterprises and meet the requirements of the client. From that respect, a new cost management is demanded to make cost information more scientific and accurate. The process to implement the method includes four respects. They are the analyses on the supply-chain management, the operational-chain, the value and the cost control scheme.