戰(zhàn)略成本管理的特點_供應(yīng)鏈戰(zhàn)略成本管理研究
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。
本文編號:222747
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