本文選題：模塊化 + 供應(yīng)鏈成本管理��； 參考：《陜西科技大學(xué)》2013年碩士論文

【摘要】：20世紀(jì)全球經(jīng)濟(jì)的發(fā)展引發(fā)了經(jīng)濟(jì)全球化的浪潮，進(jìn)入21世紀(jì)以來，隨著跨國公司在全球的業(yè)務(wù)擴(kuò)張和世界各國在金融領(lǐng)域合作的日益密切，更是加速了經(jīng)濟(jì)全球化的步伐。在這樣的時(shí)代背景下，供應(yīng)鏈企業(yè)之間的聯(lián)系越來越密切。為了應(yīng)對(duì)現(xiàn)代全球化市場競爭的變化，傳統(tǒng)的只是針對(duì)單個(gè)企業(yè)內(nèi)部供應(yīng)鏈成本管理模式的局限性逐漸顯現(xiàn)出來，要提升供應(yīng)鏈成本管理的能力，增強(qiáng)供應(yīng)鏈成本管理的動(dòng)態(tài)性，就必須加強(qiáng)供應(yīng)鏈聯(lián)盟企業(yè)之間的信息共享度，通過對(duì)企業(yè)需求、生產(chǎn)計(jì)劃、銷售和庫存狀況等企業(yè)敏感信息的共享，建立供應(yīng)鏈聯(lián)盟企業(yè)之間的利益同盟，解決供應(yīng)鏈成本管理整體優(yōu)化的難題。 在傳統(tǒng)的供應(yīng)鏈成本管理方式下，供應(yīng)鏈企業(yè)的信息系統(tǒng)都是各自為政，無法實(shí)現(xiàn)信息的共享，導(dǎo)致信息傳輸效率低下，形成了大量的信息孤島，嚴(yán)重制約了供應(yīng)鏈企業(yè)之間的信息傳輸。因此，為了使供應(yīng)鏈成本的數(shù)據(jù)能夠?qū)崟r(shí)、快速和準(zhǔn)確地在供應(yīng)鏈企業(yè)之間進(jìn)行傳輸，，就必須通過一種方法改善現(xiàn)有的信息系統(tǒng)模式。 大量的實(shí)踐表明模塊化的分析方法是一種解決復(fù)雜系統(tǒng)問題的非常有效的方法，為改變供應(yīng)鏈成本管理傳統(tǒng)模式提供了新的思路。在現(xiàn)代的市場競爭中，為了滿足日益變化的個(gè)性化顧客需求，增強(qiáng)企業(yè)的市場應(yīng)變能力，供應(yīng)鏈企業(yè)之間進(jìn)行了更加細(xì)化的分工，每個(gè)企業(yè)都集中優(yōu)勢(shì)資源專注于自己的核心領(lǐng)域，而將其他環(huán)節(jié)外包出去，現(xiàn)代供應(yīng)鏈企業(yè)的這種分工與專業(yè)化使得將模塊化方法引入供應(yīng)鏈成本管理成為可能。 本文在梳理供應(yīng)鏈成本管理發(fā)展過程的基礎(chǔ)上，總結(jié)歸納了供應(yīng)鏈成本管理的基本思想，為本文的研究提供了思想指導(dǎo)；通過對(duì)不同發(fā)展階段具有代表性的供應(yīng)鏈成本管理方法的對(duì)比分析，為本文提出新的解決方法給予了方法支持；通過明確供應(yīng)鏈成本的主體、目標(biāo)、對(duì)象和方法，為構(gòu)建模塊化條件下供應(yīng)鏈成本管理通用會(huì)計(jì)信息系統(tǒng)提供理論指導(dǎo)。 本文研究目的在于通過建立適應(yīng)模塊化需求的供應(yīng)鏈成本管理會(huì)計(jì)體系，增強(qiáng)供應(yīng)鏈成本管理的動(dòng)態(tài)性，為企業(yè)的戰(zhàn)略決策提供會(huì)計(jì)信息支撐。
[Abstract]:The development of global economy in the 20th century has triggered the tide of economic globalization. Since the 21st century, with the expansion of multinational companies' business in the world and the increasingly close cooperation in the field of finance, the pace of economic globalization has been accelerated. Under the background of this era, the relationship between supply chain enterprises is getting closer and closer. In order to cope with the change of modern global market competition, the limitation of traditional supply chain cost management mode in single enterprise appears gradually, and the ability of supply chain cost management should be improved. To enhance the dynamic nature of supply chain cost management, it is necessary to strengthen the degree of information sharing among supply chain alliance enterprises, through the sharing of enterprise sensitive information, such as enterprise demand, production plan, sales and inventory status, etc. To establish the benefit alliance among supply chain alliance enterprises to solve the problem of overall optimization of supply chain cost management. Under the traditional supply chain cost management mode, the information system of the supply chain enterprise is all separate, cannot realize the information sharing, causes the information transmission efficiency to be low, has formed the massive information isolated island. The information transmission between supply chain enterprises is seriously restricted. Therefore, in order to make the supply chain cost data real-time, fast and accurate transmission between supply chain enterprises, it is necessary to improve the existing information system model through a method. A large number of practices show that the modular analysis method is a very effective method to solve the complex system problems, which provides a new way to change the traditional mode of supply chain cost management. In the modern market competition, in order to meet the changing needs of individual customers and enhance the market adaptability of enterprises, the division of labor between supply chain enterprises has been more detailed. Each enterprise concentrates on its core areas and outsources other links. The division of labor and specialization of modern supply chain enterprises make it possible to introduce modularization into supply chain cost management. On the basis of combing the development process of supply chain cost management, this paper summarizes the basic ideas of supply chain cost management, and provides the ideological guidance for the research of this paper. Through the comparative analysis of the representative supply chain cost management methods in different stages of development, this paper proposes a new method to support the solution, and defines the main body, objective, object and method of the supply chain cost. It provides theoretical guidance for constructing general accounting information system of supply chain cost management under the condition of modularization. The purpose of this paper is to establish a supply chain cost management accounting system to meet the modular demand, to enhance the dynamic nature of supply chain cost management, and to provide accounting information support for the strategic decision of enterprises.
【學(xué)位授予單位】：陜西科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F274;F275.3

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本文編號(hào)：2104086