摘要
首先分析了供应链成本管理需要遵循的两个基本原则,然后分别介绍了作业成本法和目标成本法原理及其在供应链成本管理中的应用,最后提出了开展目标成本管理控制下的作业成本管理的构想及其解决方法。
This paper analyzes two basic principles for supply chain cost management,then introduces the principles of operational cost management and target cost management as well as their application in supply chain cost management.Finally it puts forword the speculation and solution of carrying out operational cost management under the control of target cost management.
出处
《建筑经济》
北大核心
2006年第12期59-62,共4页
Construction Economy
关键词
供应链成本管理
目标成本法
作业成本法
supply chain cost management
target cost management
operational cost management
