供应链成本管理:发展过程与理论结构

Supply Chain Cost Management:Development and Theoretical framework

文章分析了供应链管理和供应链成本管理的发展过程和基本动因,认为供应链成本管理体现了成本控制在时间和空间上的拓展,其基本结构包括作业优化和关系协调两个维度,其内容则涵盖了直接材料成本、作业成本和交易成本,体现了供应链成员之间合作竞争的跨组织控制思想。

With the transition of competition unit from single company to the whole supply chain,traditional cost management based on single company has developed to supply chain cost management.This paper analyzes the development process and driver factors of supply chain management,afterwards discusses the theoretical framework and basic tools of supply chain cost management and concludes that the supply chain cost management includes two dimensions,i.e.activity optimization and relation harmonization,and the object of control comprises direct cost,activity cost and transaction cost.Lastly,the authors reveal the basic ideas implied in the supply chain cost management.