浅议供应链成本管理

The Sample Analysis of the Supply Chain Cost Management

由于企业内部制造成本管理方法的日渐完善与成熟 ,通过提高劳动生产率和节约资源来增长利润的空间将会逐步缩小 ,因此有必要开辟利润增长的新源泉——供应链成本管理。鉴于供应链成本管理在国内几乎是个空白 ,笔者仅从理论层面就供应链成本管理的必要性 ,前提及其实施提出若干粗浅见解。

Because of the continuous improvment manufacturing cost management methods,it is difficult to increase profit through raising labor produdctivity and saving resources.So it is necessary to find a new source of profit,the supply chain cost management ,but little research about it has been done in China.So the author illustrates some ideas about the necessity prerequisite and implement of the supply chain cost management.