乳制品企业供应链成本控制体系及其有效性评价  

The system and its effectiveness evaluation of supply chain cost control of dairy product enterprise

作　　者：宋妍[1] 张明善[1] 

机构地区：[1]西南民族大学管理学院,四川成都610041

出　　处：《西南民族大学学报（自然科学版）》2014年第6期939-942,共4页Journal of Southwest Minzu University(Natural Science Edition)

基　　金：2014年度中央高校基本科研业务费专项资金项目优秀学生培养工程(2014ZYXS05)

摘　　要：随着人们生活水平的不断提高,对乳制品的需求也越来越大,我国的乳制品行业也由此得到快速发展.但从目前整体来看,我国乳制品行业还处于发展的初放型阶段,要想扩大自身的利润空间,从内部管理角度来看,成本控制将是重中之重.由于乳制品业涉及三大产业中畜牧、加工、物流等三大行业,因此从原料供应到终端用户消费的整个供应链中所有环节都是成本控制的内容.在此情况下,利用供应链原理来优化成本控制是其最有效的方法之一.笔者分析了乳制品企业供应链成本的构成因素,并探讨了乳制品企业实施供应链成本管理的有效性,提出了乳制品企业目标成本法下供应链成本的控制体系.With the continuous improvement of people’s living standards, the demand for dairy products is also growing. China’s dairy industry has thus been rapidly developing. But generally, China’s dairy industry is still in the early stage of development. In order to expand their profit margins, from an internal management perspective, companies should put the cost control at the top priority. As the dairy industry involves three major industrial, namely animal husbandry, processing, logistics, the cost of the supply of raw materials to the entire supply chain from end-user consumption should be controlled in all aspects of the content. In this case, using the principle of the supply chain to optimize the cost control is one of the most effective approach. This paper analyzes the cost factors that constitute dairy supply chain, and explores the effectiveness of dairy companies to implement supply chain cost management, and proposes dairy companies supply chain cost control system under the target cost method.

关 键 词：乳制品企业 供应链 成本管理 有效性评价 

分 类 号：F274[经济管理—企业管理]