基于供应链关系下的跨组织成本管理研究

发布时间：2018-05-11 06:48

本文选题：供应链联盟 + 跨组织成本　；参考：《沈阳理工大学》2017年硕士论文

【摘要】：由于市场需求变化迅速以及竞争环境的加剧,再加上企业内部成本管理理论的不断完善,许多企业都意识到仅仅依靠自身的内部成本管理来进一步挖掘降低企业产品成本的空间将会变得越来越小,企业开始将注意力转移到企业外部,期望同外部的其他企业一起展开合作来寻求成本降低的空间。从企业的供应链链条上来寻求企业间的合作就是其中的一条发展思路。本文研究以供应链联盟为主体下的跨组织的成本管理就是站在供应链整体的角度上通过链上企业间的合作来共同进行跨组织的成本控制,从而达到成本降低、供应链整体竞争力提高的目的。本文首先对国内外学者在这方面的研究成果进行了梳理,然后以制造商为核心包含供应商和分销商在内的供应链联盟组织为研究主体,结合国内制造企业的实际情况,总结归纳出以制造商为中心的供应链联盟在实施跨组织成本管理过程中的管理框架,具体包含跨组织的制度及结构设计、成本核算方法的选取以及成本管理的保障措施三方面,最后则以国内一制造企业具体的跨组织成本管理做法为案例,对其跨组织成本管理活动进行了分析。通过研究,文章先是界定了跨组织成本的具体内容,随后提出在跨组织成本管理过程中如何进行供应链联盟组织间的跨组织制度或结构的安排和设计,其次则讨论了在实施跨组织成本管理过程的成本核算方法,分为基本方法和辅助方法,最后通过两方面来讨论了确保跨组织成本管理顺利实施的保障措施,由此提出了一个在实施跨组织的成本管理过程中的成本管理框架,希望为后续的研究提供思路,也希望能为实践中某些想要实施跨组织成本管理的企业提供建议。
[Abstract]:Due to the rapid change of market demand and the aggravation of competitive environment, and the continuous improvement of internal cost management theory, Many enterprises realize that the space to reduce the cost of their products will become smaller and smaller only by their own internal cost management, and they begin to shift their attention to the outside of the enterprise. Looking forward to working with other external companies to find room for cost reduction. One of the development ideas is to seek the cooperation between enterprises from the chain of supply chain. This paper studies the cross-organization cost management under the supply chain alliance as the main body, which is to control the cost of the cross-organization through the cooperation between enterprises in the chain from the point of view of the whole supply chain, so as to achieve the cost reduction. The purpose of improving the overall competitiveness of supply chain. This paper firstly combs the research results of domestic and foreign scholars in this field, then takes the manufacturer as the core organization of supply chain alliance, including suppliers and distributors as the main body of research, combined with the actual situation of domestic manufacturing enterprises. The paper summarizes the management framework of manufacturer-centered supply chain alliance in the process of implementing cross-organization cost management, including the system and structure design of cross-organization, the selection of cost accounting method and the safeguard measures of cost management Finally, the cross-organizational cost management activities of a domestic manufacturing enterprise are analyzed by taking the specific cross-organizational cost management practices as an example. Through the research, this paper first defines the specific content of cross-organization cost, and then puts forward how to arrange and design the cross-organizational system or structure between supply chain alliance organizations in the process of cross-organizational cost management. Secondly, the paper discusses the cost accounting method in the process of implementing cross-organizational cost management, which is divided into basic method and auxiliary method. Finally, the paper discusses the guarantee measures to ensure the smooth implementation of cross-organizational cost management through two aspects. This paper proposes a cost management framework in the process of implementing cross-organization cost management, hoping to provide ideas for further research and suggestions for some enterprises that want to implement cross-organization cost management in practice.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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