试论跨组织成本管理

On Inter - organizational Cost Management

成本动因和成本结果之间往往在时间、空间上相互分离,这使得企业必须与采购商和供应商建立高度信任和资源共享的供应链环境。而采用目标成本法、功能价格质量权衡法以及成本探查法可共同降低产品设计阶段的成本。

Cost drivers and cost results tend to be mutually exclusive in terms of time and space, which makes enterprises establish a high-degree of trust and supply chain environment for sharing of resources with purchasers and suppliers. The application of target costing, cost exploring and functional price quality tradeoff method can reduce production costs in the design stage.