XBRL在供应链成本管理中的应用模式研究

发布时间：2018-01-11 17:40

本文关键词：XBRL在供应链成本管理中的应用模式研究　出处：《哈尔滨商业大学》2013年硕士论文　论文类型：学位论文

【摘要】：当今市场竞争日渐加剧,全球经济波动不定,要在其中获得企业的长远发展、在市场中站稳脚,光凭借企业自身资源调整是远远不够的。企业管理思想趋于扁平化,在供应链中取得跨组织成本管理效益的赛事已拉开序幕,市场竞争逐渐向供应链间的竞争转变。同时,计算机技术快速不断革新,以互联网技术为代表的信息技术的迅猛发展,XBRL等新兴信息技术在全球范围内的资本监督市场得到广泛应用,人类经济活动因而受到了深刻的影响,企业管理人员和投资者转而向更快捷、高效的信息技术寻求及时性、可靠性强的信息,以保证在残酷的市场中得到最有利的决策支持,生存并发展。在这种背景下,将XBRL应用于供应链成本管理,是供应链管理客观环境和事实需求的必然趋势,也是扩大XBRL技术应用范围,进一步凸显其技术优点的途径。在XBRL和网络优势基础上构建供应链成本管理系统,对于供应链成本管理和XBRL的健康发展都具有很的理论意义和实用价值。首先,分别阐述XBRL技术概况、供应链成本管理的基本框架及基本理论,其次分析了供应链成本管理应用XBRL的必要性,从技术支持、理论支持两方面讨论了应用的可行性。以XBRL_GL和XBRL_FR为主要技术基础,按照模式构建的全局性、数据统一性及柔性原则,结合供应链成本管理的属性及机制,进行业务重组,构建出了以XBRL为供应链信息传递载体的新成本管理模式。该模式包含供应商——采购商、生产商——销售商及以生产商为代表的企业内部成本管理三部分,节点内部和相互间都采用作业成本法归集成保证信息的一致可靠性,而XBRL是所有信息的载体,保证信息传递的快捷、准确和时效性。达到供应链范围内,各供应链要素相在激烈的市场竞争中,信息共享、相互协作的良好共存局面。为使该模式的应用过程更遍于理解,随后采用太极集团为案例,分析其集团的供应链组成结构,进行战略定位,讨论太极集团供应链成本管理模式的属性和运作机制,从而进行管理模式的搭建,并从中获得启示,为今后的实践应用提供参考。最后,结合实际情况和案例分析启示,提出促进XBRL在供应链成本管理中的应用的相关建议。
[Abstract]:Nowadays, the market competition is becoming more and more intense, and the global economy is fluctuating. We should get the long-term development of the enterprises and stand firm in the market. It is far from enough to rely on the adjustment of enterprise's own resources. The idea of enterprise management tends to be flattened, and the competition of cross-organization cost management benefits in the supply chain has begun. The market competition gradually changes to the competition between the supply chain. At the same time, the computer technology is innovating rapidly, and the information technology represented by the Internet technology is developing rapidly. XBRL and other new information technologies have been widely used in the global capital supervision market. As a result, human economic activities have been deeply affected, and corporate managers and investors have turned to faster. Efficient information technology seeks timely and reliable information to ensure the most favorable decision support, survival and development in the cruel market. Applying XBRL to supply chain cost management is an inevitable trend of objective environment and factual demand of supply chain management, and it also expands the scope of application of XBRL technology. Based on the advantages of XBRL and network, the cost management system of supply chain is constructed. For the supply chain cost management and the healthy development of XBRL have very theoretical significance and practical value. First of all, this paper expounds the general situation of XBRL technology, the basic framework and basic theory of supply chain cost management, and then analyzes the necessity of applying XBRL to supply chain cost management, from the technical support. The feasibility of the application is discussed from two aspects: XBRL_GL and XBRL_FR. Based on the principle of global, data unity and flexibility of pattern construction. Combined with the attributes and mechanism of supply chain cost management, a new cost management model with XBRL as the carrier of supply chain information transmission is constructed, which includes suppliers and purchasers. Producer-seller and the manufacturer as the representative of the internal cost management of the three parts, the nodes and among each other to adopt the ABC integration to ensure the consistent reliability of information. XBRL is the carrier of all information to ensure the speed, accuracy and timeliness of information transmission. In the scope of supply chain, the elements of supply chain share information in the fierce market competition. A good coexistence of cooperation. In order to make the application process of this model more comprehensive in understanding, then the Taiji Group as a case, analysis of its supply chain structure, strategic positioning. This paper discusses the attributes and operation mechanism of the supply chain cost management model of Taiji Group, so as to build the management model, and get inspiration from it, and provide a reference for the future practice and application. Combined with the actual situation and case analysis, the paper puts forward some suggestions to promote the application of XBRL in supply chain cost management.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F232

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