供应管理目标与供应商关系定位研究

供应商关系的定位是供应管理的重要内容 ,也是影响供应链绩效的重要因素。本文通过对供应管理目标与供应商关系进行分析 ,提出了供应商关系必须与供应管理目标相匹配的结论。同时阐述了供需之间的信任对供应商关系的影响。

我国中小企业供应链管理目标分析与策略探讨

我国中小企业在提升自身竞争力,尤其是在供应链的构建与管理方面,取得了长足的发展,但总体上发展缓慢,整个生产流通仍处于一种高成本、低效率的运行状态。而我国中小企业供应链的发展,对于我国企业整体实力的提升具有重要作用。因此,必须重视中小企业供应链的管理与发展。本文针对我国中小企业供应链的管理与发展提出了相应的对策。

供应链目标成本核算体系的构建

文章通过对供应链目标成本管理的相关理论进行研究发现,理论界针对供应链的目标成本管理过程中是否需要进行成本核算这一问题形成了两种看法。这里赞成进行成本核算,并尝试以目标成本作为整个供应链成本核算的约束机制,结合产品生命周期思想,分别采用直接分摊法和作业成本法对供应链上产品的直接成本、作业成本和交易成本进行核算,构建了一个供应链目标成本核算体系。

国内传统企业供应链管理策略研究

传统企业在提升自身竞争力,尤其是在供应链的构建与管理方面,取得了长足的发展,但总体上发展缓慢,整个生产流通仍处于一种高成本、低效率的运行状态。而我国传统企业供应链的发展,对于我国企业整体实力的提升具有重要作用。因此,必须重视传统企业供应链的管理与发展。本文针对我国传统企业供应链的管理与发展提出了相应的对策。

Role of supply chain management in target costing

Standard costing is used as a control for product costing. But with life cycle becoming shorter, costing should be done at the design and development stage of a product. This is achieved through target costing.The implementation of target costing and target pricing is done with the ultimate purpose of cost reduction, cost understanding, continuous improvement, competitiveness, early purchasing and supplier involvement, and improved design and accountability by manufacturers. The study explores the participation of the purchasing and supply chain management＇s role in target costing and target pricing process. Supply management plays an active role in monitoring the ongoing cost and performance of suppliers during the early stages of product development. Implementation of target costing and target pricing in various organizations are also explored. Leading Japanese manufacturers have used target costing and target pricing systems to their advantage and the paper also examines the adaptation of the Western companies to these proactive cost management techniques to improve their product development processes.