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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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作者 王光明 朱蕊馨 《会计之友》 北大核心 2014年第21期81-84,共4页
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... 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。 展开更多
关键词 供应商成本管理 交易物品 成本协同
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基于ERP系统供应商成本管理研究 被引量:3
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作者 王贺 《商业经济》 2016年第3期43-45,共3页
随着IT技术在现代企业中的普及和应用,ERP作为先进的现代管理工具已受到广泛应用。它为企业提供了一个高效的平台,企业可以通过ERP系统优化企业资源,实现精细管理。作为供应链的源头--供应商成本在现代企业运营成本中所占比重越来越大... 随着IT技术在现代企业中的普及和应用,ERP作为先进的现代管理工具已受到广泛应用。它为企业提供了一个高效的平台,企业可以通过ERP系统优化企业资源,实现精细管理。作为供应链的源头--供应商成本在现代企业运营成本中所占比重越来越大。利用ERP系统对供应商成本进行管理控制,通过分析标准成本法、目标成本法及作业成本法的优缺点,为企业成本管理提供了理论性基础支持。这对企业降低成本,实现利益共享有着重要的现实意义。 展开更多
关键词 供应商成本管理 ERP 管理控制
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供应链提前期及其相关成本研究 被引量:1
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作者 林强 许文婷 +1 位作者 赵环宇 郝艳丽 《组合机床与自动化加工技术》 北大核心 2009年第4期96-100,共5页
通过建立面向制造商——供应商所构成的二级供应链系统提前期压缩与相关成本模型,分析得出该二级供应链总成本是提前期的凸函数以及总成本将在每个区间端点处获得的结论。具体算例表明:对提前期进行压缩后,制造商成本将下降,而供应商成... 通过建立面向制造商——供应商所构成的二级供应链系统提前期压缩与相关成本模型,分析得出该二级供应链总成本是提前期的凸函数以及总成本将在每个区间端点处获得的结论。具体算例表明:对提前期进行压缩后,制造商成本将下降,而供应商成本将上升,且成本下降幅度要大于成本上升幅度;需要通过转移支付手段对成本上升方给予适当的补偿。 展开更多
关键词 提前期压缩 供应链协调 制造商成本 供应商成本
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刍议企业物资供应成本策划 被引量:1
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作者 胡国强 邓鸿飞 《会计之友》 北大核心 2013年第16期26-29,共4页
企业的物资供应可以划分为采购策划、供应商策划和库存策划三个环节,物资供应的成本策划也相应分为采购成本策划、供应商成本策划和库存成本策划三个方面。通过对采购成本、供应商成本和库存成本的构成分析、估算与比较、流程的规范,最... 企业的物资供应可以划分为采购策划、供应商策划和库存策划三个环节,物资供应的成本策划也相应分为采购成本策划、供应商成本策划和库存成本策划三个方面。通过对采购成本、供应商成本和库存成本的构成分析、估算与比较、流程的规范,最终达到降低物资供应总成本的目的。 展开更多
关键词 物资供应成本 采购成本 供应商成本 库存成本
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ERP系统下制造企业供应链成本管理探讨 被引量:12
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作者 董西红 《财会通讯(中)》 北大核心 2015年第12期67-70,共4页
对于大部分制造商而言,产品生产最主要的成本来源于供应商。想要控制企业产品的生产成本,对供应商的成本管理是其中的重要环节。在企业环境不断变化的情况下,ERP以一个综合管理的系统模式被广泛应用。本文从制造企业的角度,论述供应商... 对于大部分制造商而言,产品生产最主要的成本来源于供应商。想要控制企业产品的生产成本,对供应商的成本管理是其中的重要环节。在企业环境不断变化的情况下,ERP以一个综合管理的系统模式被广泛应用。本文从制造企业的角度,论述供应商成本管理的方法和保障制度,为实现供应链成本管理的目标以及增强供应链竞争水平打好基础。 展开更多
关键词 制造企业 ERP系统 供应商成本管理
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生产成本和市场规模同时扰动的供应链协调
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作者 张茜 陈俊芳 《哈尔滨商业大学学报(自然科学版)》 CAS 2010年第5期637-640,共4页
分析了在一个单供应商单零售商的供应链中,当需求为价格的负指数函数,市场规模和供应商生产成本同时发生扰动的情况下如何应对以实现新情况下的供应链协调.给出了协调供应链下的最优策略,分别分析了市场规模和供应商生产成本处于不同变... 分析了在一个单供应商单零售商的供应链中,当需求为价格的负指数函数,市场规模和供应商生产成本同时发生扰动的情况下如何应对以实现新情况下的供应链协调.给出了协调供应链下的最优策略,分别分析了市场规模和供应商生产成本处于不同变动范围时的应对策略,并给出了相应的最优订货量和最优零售价格.研究中发现,供应链对于突发事件的冲击具有一定的鲁棒性,当扰动幅度不大时不需要对原生产计划做出调整,只有当扰动超过一定幅度后才需要改变原协调策略以重新实现供应链利益最大. 展开更多
关键词 负指数需求 市场规模扰动 供应商生产成本扰动 供应链协调
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从供应链管理角度对品质成本模型的改善
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作者 蔡祈岩 李一智 《湘潭师范学院学报(自然科学版)》 2008年第2期137-140,共4页
从供应链管理的角度出发,重新检讨了品质管理业界行为的准则-品质成本模型,提出了应该将供应商(上游)品质成本纳入品质成本模型中,使之与时俱进,更符合现在供应链的剧烈成本竞争环境,有效降低供应链中品质成本的波动与虚耗。
关键词 品质成本模型 供应链管理 供应商品质成本 品质管理
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新零售模式下永辉超市供应链成本管理研究 被引量:2
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作者 呼延伸 李洪仪 《商场现代化》 2022年第14期4-6,共3页
云计算、人工智能的进步以及国家政策的引导促进了线上零售业的快速发展。但是红利时期的逐渐逝去使中国线上零售商的数量不断减少,其发展也开始停滞不前。同时,电子商务国际化的发展在一定程度上导致我国实体零售行业的营业收入总额不... 云计算、人工智能的进步以及国家政策的引导促进了线上零售业的快速发展。但是红利时期的逐渐逝去使中国线上零售商的数量不断减少,其发展也开始停滞不前。同时,电子商务国际化的发展在一定程度上导致我国实体零售行业的营业收入总额不断下降,并且多家零售企业遇到了发展瓶颈。而这些实际问题的发生,也促使了中国新型零售业模式的形成,它注重线上和线下双渠道的影响力,旨在构建一个全新的供应链体系,最终实现增加收入与降低经营成本的目标。所以,对新兴零售企业而言,进行有效的供应链成本管控非常关键,这有助于企业进行供应链成本控制水平的优化,从而有充足实力屹立在新兴零售业浪潮当中。 展开更多
关键词 新型的零售模式 供应 供应商成本管理
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Implementing VMI service pricing strategy for 3PL corporation considering recovery costs
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作者 赵林度 唐磊 《Journal of Southeast University(English Edition)》 EI CAS 2007年第S1期1-7,共7页
The collector managed inventory(CMI)management idea is introduced based on the comparison of manufacturer and third-party logistics(3PL)implementing vendor managed inventory(VMI)services.Considering recovery costs,the... The collector managed inventory(CMI)management idea is introduced based on the comparison of manufacturer and third-party logistics(3PL)implementing vendor managed inventory(VMI)services.Considering recovery costs,the service pricing strategies for 3PL corporations implementing VMI are studied to meet two conditions of participation constraints and incentive-compatibility constraints.The numerical simulation results indicate that the supply chain partners' profits change after considering recovery costs,and the 3PL corporation's profits and the total profits increase first,and then decrease.The retailers' and manufacturers' profits also increase.The total profits of the supply chain have a characteristic of increasing first and then decreasing with the increase of the callback ratio of unsold products.The concrete extremum point is codetermined by price flexibility,service pricing of the 3PL corporation,callback price and callback ratio. 展开更多
关键词 recovery costs vendor managed inventory Stackelberg game service pricing
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Mapping Customer-Supplier Relationships
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作者 Fawzy Soliman 《Journal of Modern Accounting and Auditing》 2011年第12期1436-1445,共10页
This paper proposes that organizational performance improvement could be achieved through improving the relationship between suppliers and customers. Accordingly, the paper proposes that performance could be improved ... This paper proposes that organizational performance improvement could be achieved through improving the relationship between suppliers and customers. Accordingly, the paper proposes that performance could be improved by properly managing differences (gaps) that are usually found between customers' expectations and of suppliers perception with respect to services delivered. The paper also proposes that gaps in the relationship between customers and suppliers could be analyzed using mapping techniques. The paper points to the possibility of finding perception gaps and expectation gaps in the interrelated value attributes of goods and/or services; namely quality, cost, and time of delivery of goods or services to customers. In addition, the paper suggests that those gaps may impact on the performance from the perspectives of quality, cost, and speed of delivery of the service. It is envisaged that this research could assist management in controlling cost and avoid wastage and improve organizational performance. 展开更多
关键词 management of customers' expectations management of suppliers' perception management of gapanalysis
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Stumbling Blocks in Cloud Computing Adoption Pathway: A Charter
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作者 Devesh Kumar Harsh Vardhan Samalia +1 位作者 Piyush Verma Hergovind Singh 《Computer Technology and Application》 2013年第12期635-642,共8页
Cloud computing is currently an embryonic domain in the area of information technology that possesses the power of transforming the way information technology (IT) services are delivered and maintained in the busine... Cloud computing is currently an embryonic domain in the area of information technology that possesses the power of transforming the way information technology (IT) services are delivered and maintained in the business world. Pay as per the usage kind of cost structure coupled with delivery of computing services through internet makes cloud computing an exciting and potential growth oriented information technology model compared with conventional computing services delivery models. Various additional features like scalability, flexibility and easy deployment process creates a window for the organizations even relatively smaller in size to get benefitted by the highly advanced & modern technologies without incurring substantial cost. In spite of so many benefits of this new delivery model, concerns are beginning to grow about how safe an environment it is. Despite of all the hype surrounding the cloud, enterprise customers are still reluctant to deploy their business in the cloud. Security is one of the major issues which reduces the growth of cloud computing and complications with data privacy and data protection continue to plague the market. Other related concerns associated with the adoption of cloud computing include trust on service providers, loss of control and compliance issues. This paper is an attempt to explore security & trust issues linked with cloud computing adoption in the Small and Medium Enterprises (SME) sector. 展开更多
关键词 Cloud computing PRIVACY security and SME.
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Optimization of Supplier Switching with Asymmetric Information
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作者 胡明茂 唐万生 张建雄 《Transactions of Tianjin University》 EI CAS 2012年第2期149-156,共8页
The buyer-supplier relationship plays a great role in most economic systems. The buying firm usually tries to find a new supplier who provides products with satisfying quality and lower price. A broad branch of litera... The buyer-supplier relationship plays a great role in most economic systems. The buying firm usually tries to find a new supplier who provides products with satisfying quality and lower price. A broad branch of literature deals with the development of buyer-supplier relationships, but limited research is on the circumstances under which a buyer should terminate such a relationship and switch to a new supplier. In this paper, the incentive compatibility constraint (IC) which induces the entrant supplier to report his true cost is considered, and the participation constraint (PC) which ensures the entrant supplier to get at least reservation profit is taken into account. Then the supplier switching model is set up to minimize the buying firm's total procurement cost which includes the transfer payment to the incumbent supplier, the payment to the entrant supplier and the switching cost, and the buying firm's switching cost is considered as a function of the switching quantity. With the theoretical analysis of IC, PC and the proposed model, the optimal supplier switching strategy can be obtained. Finally, a numerical example is given to illustrate the effectiveness of the proposed model and the switching strategy. 展开更多
关键词 supplier switching asymmetric information switching cost incentive compatibility constraint
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优化油田物资采购管理,提高采购物资质量 被引量:1
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作者 鄢幸 《中国石油和化工标准与质量》 2012年第7期185-185,共1页
油田是国家的重要能源工业,油田采购物资的质量关系到油田的建设发展。因此,加强油田物资采购管理,严把物资质量关口,是物资管理人员必须面对的难题。目前,油田物资采购的范围越来越广,从抽油机、作业机等大型设备到劳动保护用品,甚至... 油田是国家的重要能源工业,油田采购物资的质量关系到油田的建设发展。因此,加强油田物资采购管理,严把物资质量关口,是物资管理人员必须面对的难题。目前,油田物资采购的范围越来越广,从抽油机、作业机等大型设备到劳动保护用品,甚至将工程用料纳入甲供管理范畴,所以采购物资质量的优劣已经渗入到油田生产建设的各个环节,对采购物资成本的控制也不容忽视。 展开更多
关键词 物资采购管理经济效益供应商成本
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THE BUYER'S PROCURING MECHANISM UNDER OPERATING COST SHARING IN SUPPLY CHAIN
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作者 Xuewu WANG 《Journal of Systems Science & Complexity》 SCIE EI CSCD 2010年第6期1102-1117,共16页
This paper considers a buyer's procuring strategy where the buyer purchases products from a supplier in order to minimize his total cost. Assume that the customer arrivals follow a Poisson process, a base-stock polic... This paper considers a buyer's procuring strategy where the buyer purchases products from a supplier in order to minimize his total cost. Assume that the customer arrivals follow a Poisson process, a base-stock policy is implemented by the buyer, and the supplier will afford partial operating cost incurred by the buyer; The cost shared by the buyer includes procuring cost and some operating cost; The supplier does not hold the inventory and her production time is exponentially distributed. The objective of the supplier is to maximize her profit. The buyer designs a contract to minimize his total expected cost. Two different cases are considered: One potential supplier and many competing suppliers. The optimal control approaches are used to design the buyer's optimal mechanism and some simple procurement mechanisms are presented. 展开更多
关键词 Asymmetric information CONTRACT supply chain management.
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