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戰(zhàn)略成本管理的特點_供應(yīng)鏈戰(zhàn)略成本管理研究

發(fā)布時間:2016-12-22 00:09

  本文關(guān)鍵詞:供應(yīng)鏈戰(zhàn)略成本管理研究,由筆耕文化傳播整理發(fā)布。


供應(yīng)鏈戰(zhàn)略成本管理研究

碩士學(xué)位論文

Abstract

Underthebackgroundofglobalization,fastchangingmarketandhugecompetition

pressure,thecompetitiondoesnotjustexistamongenterprises,butisextendedto

supplychains.Confrontingwiththissituation,moreandmoreenterprisespayattention

tothesupplychainmanagementandthesupplychaincostmanagement,andwant

gaintocompetitive

noadvantagebyeffectivecostmanagement.Astheconventionalcostingcostmanagementforthesystemislongersuitable,thisarticlesuggeststhestrategic

supplychaincostmanagement.Wewillusethestrategiccostmanagementmodelof

ShanktoanalyzethesupplychaincosLwhichincludesthreemainaspects:competitive

advantageanalysis,valuechainanalysis,costdriveranalysis.

rhoeshthemodelofShankisthemostperfectamongalltheforeignmodels,it

doesn’tinvolvethecombinationofthethreeanalytical

aretoolswithdetailedcostaccountingmethod

operationoftheandcostcontrolmethodSotheredifficultiesinthespecificstrategic

thecostmanagementInordertopracticeeffectivestrategiccostmanagement

theeffect

andinsupplychain,wemustchoosethesuitablemethod,whichdecidesofcostmanagementOnthebasisofstudyingthefeaturesofthesupplymanagement,wechoosetwomethods:target

costchaincostthedemandsofitscostmanagementandactivity-basedmanagement,,and

theybothsystemicallyanalyzethealeapplicebilityforsupplyinsupplychaincostmanagementThesetwomodemmethodssuitablechaincostmanagement,and

combiningthetargethavetheirownadvantagesand

facesm唧ent,this

perfect

Keylimitations.So,bycostmanagementandactivity-basedcostthewholearticledesignsacostmanagementmodelwhichprocessofthesupplychain.Atthesamechalnanalysisandcostdrivertime,competitiveaddedtothemodeladvantageSOanalysis,valueanalysisarethatthemodeliSmoreWords:Supplychaincost;Strategiccost;Targetcostmanagement;

Activity-basedcostmanagementⅢ


  本文關(guān)鍵詞:供應(yīng)鏈戰(zhàn)略成本管理研究,由筆耕文化傳播整理發(fā)布。



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