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供应商成本管理的机理及其实现 被引量:2

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摘要 成本管理是企业永恒的话题。现代企业需要大成本管理,也是提升竞争力的必由之路。文章从供应商关系管理、产品成本组成结构、供应链目标成本传导机制和核心能力协同等方面阐述了供应商成本管理的机理。从投产前目标成本确定、制造过程的成本实时控制、流通环节的成本协同等基本环节论证了供应商成本管理的实现问题。
出处 《会计之友》 北大核心 2014年第21期81-84,共4页 Friends of Accounting
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参考文献7

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二级参考文献108

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