供应链环境背景下目标成本管理应用路径探究

Research on the Application Path of Target Cost Management under the Background of Supply Chain Environment

新时代下的市场竞争,已经从传统单纯的企业竞争向供应链竞争转变。在此种竞争背景下,某企业的成功最终依赖于对内部集成业务关系的管理能力。而供应链为有效捕捉各企业内部及企业之前的管理工作协同效应提供了更多机会,其代表着管理各企业之间关系的全新理念。供应链管理亦推动了成本管理工作从传统单个企业的最优化,逐渐向供应链整体成本的科学化发展。本文以供应链及目标成本管理相关概述入手,分析了供应链环境下目标成本管理的作用及管理问题,提出了基于供应链环境下目标成本管理的应用策略。

The market competition in the new era has changed from the traditional pure enterprise competition to the supply chain competition.In this competition,the success of an enterprise ultimately depends on the management ability of the internal integrated business relationship.Supply chain provides more opportunities for effectively capturing the synergy effect of management work within and before the enterprises,which represents a new concept of managing the relationship between enterprises.Supply chain management also promotes the development of cost management from the optimization of traditional single enterprise to the scientific development of the overall cost of supply chain.