基于成本核算的运输企业供应链设计

Design of Supply Chain of Transportation Enterprises Based on Cost Accounting

提出了在供应链环境下多赢的竞争模式,在以运输企业为核心企业的供应链构建过程中,将供应链的成本分成四大类,最后计算各供应链总的成本费用,求得利益各方总费用最小的供应链。通过该方法,可求出一定时期内包括供应商在内的最优运输方案。

In this paper, we proposed a multi-win competition mode in the supply chain environment, then divided the cost of supply chains into four kinds, and at the end calculated the total supply chain cost to derive the supply chain with minimal total cost of the stakeholders.