本文選題：供應(yīng)鏈成本管理　切入點(diǎn)：成本系統(tǒng)　出處：《財(cái)會學(xué)習(xí)》2014年04期 　論文類型：期刊論文

【摘要】：正一、作業(yè)成本法引入供應(yīng)鏈成本管理供應(yīng)鏈管理是通過對產(chǎn)品生產(chǎn)流通過程中的物流、資金流、信息流的控制與合理統(tǒng)籌,把產(chǎn)品與服務(wù)從起源到最終消費(fèi)者連成一體,以達(dá)到最佳組合,并以最優(yōu)成本為客戶提供最大附加值的管理過程。供應(yīng)鏈管理的核心目標(biāo)是優(yōu)化成本。作業(yè)成本法(activity-based costing,ABC),將現(xiàn)代企業(yè)視為一個(gè)為了滿足客戶需要而建立的一系列有序的作業(yè)集合體,形成一個(gè)由此及彼、由內(nèi)而外的作業(yè)鏈。每完成一項(xiàng)作業(yè)要消耗一定量的資源,作業(yè)的產(chǎn)出又形成一定的價(jià)值,轉(zhuǎn)移給下一個(gè)作業(yè)。從貨幣或者價(jià)值角度來看,作業(yè)鏈表
[Abstract]:First, Activity-Based costing (ABC) is introduced into supply chain cost Management (SCM) to integrate products and services from the origin to the final consumers through the control and rational coordination of logistics, capital flow and information flow in the process of production and circulation of products. To achieve the best combination, The core goal of supply chain management is to optimize the cost. Activity-based costing is regarded as a series of modern enterprises to meet the needs of customers. Sequence of job collections, Form a chain of activities from this to the other, from inside to outside. Each task is completed with a certain amount of resources consumed, and the output of the job forms a certain value, which is transferred to the next job. From the point of view of money or value, the list of activities is linked
【作者單位】： 廣西南寧鳳凰紙業(yè)有限公司;
【分類號】：F275.3;F274
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本文編號：1624704