供应链成本管理

供应链成本管理理论基础和方法研究

Theoretical Foundations & Methods Study of Cost Management in Supply Chains

而G公司在引入供应链成本管理的思想后，各工程参与方以G公司为核心构成了供应链上下游，各项目参与方共同对项目建设全程进行成本管理。

After the introduction of the idea of supply chain cost management in the G company , project participants in each G constitute the core of the company down the supply chain common to all project participants throughout the project cost mangement .

集成化供应链成本管理理论与方法研究

A Study on Theory and Method of Integration Supply Chain Cost Management

房地产开发企业供应链成本管理研究

Study on Supply Chain Cost Management in Real Estate Enterprise

供应链成本管理：发展过程与理论结构

Supply Chain Cost Management : Development and Theoretical framework

施工总承包模式下建筑供应链成本管理优化决策模型研究

Optimized Construction Supply Chain Cost Decision Model Under Design / Build Delivery Method

供应链成本管理新模式分析

Analysis on New SC Cost Management Modes

供应链成本管理的理论基础包括委托代理理论、精益成本管理理论、交易成本理论等，管理方法主要有目标成本法、作业成本法、产品生命周期成本法等。

And the management methods include object costing , activity-based costing and product life-cycle costing .

在此基础上，从三个层次详细探讨了供应链成本管理的方法。

Secondly , the article explores the methods of supply chain cost management from three levels .

鉴于供应链成本管理在国内几乎是个空白，笔者仅从理论层面就供应链成本管理的必要性，前提及其实施提出若干粗浅见解。

So the author illustrates some ideas about the necessity prerequisite and implement of the supply chain cost management .

论文接着对供应链成本管理理论进行概述，阐述其核心思想。

Paper went on to the supply chain cost management an overview of the theory to explain its core idea .

供应链成本管理研究与应用是当前成本管理领域中非常重要的研究课题。

The theories , methods and applications of supply chain cost management are important topics of research in cost management .

最终提出要构建一个：以目标成本法为主导，以价值链分析法为主线，以作业成本法为基础的供应链成本管理体系。

Finally , this research constructs a Cost Management System of Supply Chains which consists of Target Cost , Value-Chain Analysis and Activate-Based Costing .

针对这个问题，国内外很多会计学者进行了大量的研究，作者在参考国外相关研究的基础上，选取关系情境对供应链成本管理的影响这一切入点来将本研究的选题进一步具体化。

On the basis of the reference to foreign studies , this paper select the impact of the relational context to supply chain cost management as entry point .

因此，如何从理论高度和实证角度分析企业供应链成本管理面临的关系情境，构建供应链成本管理的关系情境，不仅具有理论意义，更具有对实践的指导意义。

Therefore , it is not only theoretical significant , but also of guiding significance to the practice to analysis relationship context which supply chain cost management facing .

供应链成本管理方法包括针对第二层次的跨组织成本管理法和针对第一、三层次的作业成本法。

The methods of supply chain cost management include Cross-organizational Cost Management in the second level and Activity Based Costing ( ABC ) in the first and third level .

本文就是选取供应链成本管理和企业竞争优势的结合点作为研究对象，通过对供应链成本的管理控制达到获取企业竞争优势。

This thesis is chose the combination of supply chain cost management and enterprise competitive as research filed , it gain the competitive though control and manage supply chain cost .

然后简要介绍项目成本管理、供应链成本管理、目标成本管理等相关基础理论及房地产企业成本管理的特点。

Then briefly described the project cost management , supply chain cost management , target cost management and other related costs of basic theory and real estate business management features .

本文尝试建立一个基于委托代理关系下的供应链成本管理模型，对供应链成本管理进行进一步的研究与探讨。

The article tries to make a model of supply chain cost based on principal-agent relationship , in order to make a farther study and discussion about supply chain cost management .

对传统的成本管理与供应链成本管理做了比较，分析了供应链中成本管理的主要环节，并讨论了我国企业实行供应链成本管理存在的问题。

The paper compares the traditional cost management with the SC cost management , analyzes the main links of SC cost management and discusses the problems existing in business cost management .

本文正是对建筑企业成本的重要组成部分建筑企业的供应链成本管理，进行深入研究。

This paper studies deeply on the CMSC , the major portion of construction cost of construction enterprises . The CMSC is the combination of supply chain management and cost management .

将会计学中成本管理的方法扩展应用到供应链成本管理上，根据供应链成本的特点，选择作业成本法和目标成本法相结合的成本管理方法。

Expanding the cost management in accounting to supply chain cost management , choose the combination method of activity-based cost management and target cost management for the characteristics of supply chain cost .

本文通过分析用户成本构成以及用户使用成本占用户总成本的比例，提出基于用户成本的供应链成本管理。

This paper , by analyzing the constitution of customer cost as well as the proportion customer using cost takes up customer total cost , proposes supply chain cost management based on customer cost .

现在供应链成本管理研究已经取得了不少的成果，一些学者开始将委托代理理论引入供应链成本管理中，但仅是进行一些理论研究，对于供应链总成本没有一个量化的模型。

Now , supply chain management has made many achievements and the theory of principal-agent has been introduced to supply chain management , but there is not a model to measure the supply chain cost .

因此，本文提出将战略成本管理的思想引入供应链成本管理。在梳理前人的战略成本管理和企业供应链管理理论的基础上，逐步建立供应链战略成本管理的理论体系。

Therefore , we intended to bring the theory of strategic cost management into supply chain management , then we gradually form the theory of supply chain strategic cost management on the basis of existing theories stated by predecessors for strategic cost management and supply chain management .

IIPC供应链战略成本管理研究

A Study on Strategic Cost Management for IIPC Supply Chain

论文从供应链物流成本管理体系的构建、先进物流成本管理理念的引入、先进物流成本管理方法的运用三个方面对HL公司物流成本管理的优化提出了具体的实施建议。

At last , this paper gives specific suggestions of the optimization of logistics cost control for HL company in the formation of supply chain logistics cost control system , the introduction of advanced logistics cost control concept and advanced logistics cost control method .

企业的成本管理也开始重点关注供应链的成本管理。

The supply chain cost management is a key focus .

面向顾客的供应链目标成本管理

Customers - Oriented Cost Management for Supply Chain

接下来界定供应链战略成本管理的基本概念，特点与方法体系。

After that , we define the basic concepts and characteristics of supply chain strategic cost management .