供应链成本控制模型的构建研究  

Research on modeling for the supply Chain costs control

作　　者：韩庆兰[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《中南大学学报（社会科学版）》2004年第3期312-316,共5页Journal of Central South University：Social Sciences

基　　金：国家自然科学基金资助项目 ( 70 172 0 15 )

摘　　要：将现代成本管理理论和供应链管理的结合作为切入点 ,以市场为目标 ,面向整体供应链为研究对象 ,以目标成本和时间为主约束因素 ,构建了以履行控制能力核心责任为目标的成本控制模型。该研究不仅可为快速构建供应链提供指导 ,而且可解决供应链效绩提升的瓶颈问题。This paper constructs a new costs control model which aim at fulfilling the control ability that is the core duty based on the combination of modern costs management theory and supply chain management, toward the market and the whole supply chain, and regarding the object cost and time as the main restricted facts. This study not only provides an idea to build the supply chain quickly, but also solves the bottleneck problem of promoting the supply chain efficiency.

关 键 词：成本管理理论 供应链管理 成本控制模型 成本控制结构 

分 类 号：F274[经济管理—企业管理]