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| 文章编号：1672-3104(2004)03-0312-05 |
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供应链成本控制模型的构建研究 |
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韩庆兰 |
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（中南大学商学院,湖南长沙,410083） |
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| 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。 |
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| 关键词： 供应链成本控制模型;现代成本管理;目标成本设定;目标成本分解;目标成本达成 |
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Research on modeling for the supply Chain costs control |
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HANQing-lan |
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（Business School of Central South University, Changsha 410083, China） |
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| Abstract: 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. |
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Key words: supply chain costs control model; modern costs management; target cost define; target cost decompose; target cost accomplish |
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