试论供应链的成本控制方法  

Discussion on Cost Control Method about Supply Chain

作　　者：曾毅[1] 王皓[1] 

机构地区：[1]武汉铁路职业技术学院,湖北武汉430063

出　　处：《物流科技》2006年第3期103-105,共3页Logistics Sci-Tech

摘　　要：商业领域的竞争更多地表现在供应链与供应链之间的竞争,供应链成本的控制成为提高供应链竞争力的有效策略,而传统的成本控制方法在利润增长上的作用越发有限,作业成本法、目标成本法、平衡计分法等供应链成本控制方法为增强供应链竞争优势,保持成本优先提供了可行的方法和手段。The domain competition of commerce more display between supply chain and supply chain, the cost control of supply chain is becoming effective strategy of enhancing the competitive ability of supply chain. Traditional cost control method grows on function in the profit to be even more limited, such as activity-based costing, target cost, balanced supply chain score card has provided the feasible method and way so as to keep the priority of cost.

关 键 词：供应链 成本控制 作业成本法 目标成本法 平衡计分法 

分 类 号：F224[经济管理—国民经济]