绿色供应链成本管理信息化的实施路径——基于伊利集团的纵向案例研究

The Implementation Path of Green Supply Chain Cost Management Informationization:Based on the Vertical Case Study of Yili Group

随着中国经济的快速发展,企业的战略目标开始转向“精益、绿色、环保、高效”。只有将绿色供应链成本管理真正融入企业的生产环节中,企业才能实现环境效益与经济效益的双赢局面,实现企业的可持续发展。但是,理论界对如何实施绿色供应链成本管理信息化管理尚未给出明确的答案。本文在梳理了国内外有关绿色供应链管理理论以及企业信息系统集成理论的基础上,采用案例研究方法,以伊利集团为研究对象,围绕“为什么要开展绿色供应链成本管理信息化”以及“绿色供应链成本管理信息化的实施的路径是什么”这两个问题展开了讨论,探讨了绿色供应链成本管理信息化在企业发展阶段中的重要作用,构建了一个基于绿色供应链管理的企业成本管理信息化的集成路径。研究结果为企业实施绿色供应链成本管理信息化提供了理论依据。

With the rapid development of China’s economy,the company’s strategic objectives have begun to shift to“lean,green,environmental,and high efficiency”.Only by truly integrating green supply chain cost management into the production process of an enterprise can it achieve a win-win situation between environmental and economic benefits and realize the sustainable development of enterprises.But how to implement the information management of green supply chain cost managemen?The theoretical community has not combed out clear answers.Based on the theory of green supply chain management at home and abroad and the theory of enterprise information system integration,this paper adopts the case study method,takes Yili Group as the research object,focuses on the discussion of“why to carry out green supply chain cost management informationization”and“what is the implementation path of green supply chain cost management informationization”,discusses the important role of the green supply chain cost management informationization in the enterprise development stage and builds an integrated path of enterprise cost management informationization based on green supply chain management.The research conclusions can provide a theoretical basis for enterprises to implement green supply chain cost management informationization.