基于供应链管理条件下的企业协同成本管理策略

发布时间：2018-03-22 14:33

本文选题：供应链管理　切入点：协同成本管理　出处：《华南师范大学学报(自然科学版)》2014年04期 　论文类型：期刊论文

【摘要】：供应链管理与企业协同成本管理存在着本质的联系,企业协同成本管理已成为企业降低成本,增强企业产值的重要源泉,从供应链管理与企业协同成本管理内涵出发,以VAR模型及协整理论为基础,对研发成本、制造成本、人员成本的均衡关系及与企业产值增值之间的关系作因果分析,并提出相应的政策建议:一是从价值链的角度考虑创新协同成本管理;二是从供应链的角度创新协同成本管理;三是从品牌角度创新协同成本管理.企业应从供应链管理的高度审视协同成本管理,提高成本的利用效益.
[Abstract]:The supply chain management has the essential relation with the enterprise coordination cost management, the enterprise coordinated cost management has already become the enterprise reduces the cost, strengthens the enterprise output value the important source, starts from the supply chain management and the enterprise coordinated cost management connotation, starts from the supply chain management and the enterprise synergetic cost management connotation, Based on VAR model and cointegration theory, this paper makes a causal analysis of the equilibrium relationship among R & D cost, manufacturing cost and personnel cost and the relationship between R & D cost, manufacturing cost and value-added of enterprise output value. And put forward the corresponding policy recommendations: first, from the perspective of the value chain to consider innovative collaborative cost management, second, from the point of view of the supply chain innovation collaborative cost management; The third is to innovate collaborative cost management from the perspective of brand. Enterprises should examine the cooperative cost management from the perspective of supply chain management to improve the utilization efficiency of cost.
【作者单位】：广州康大职业技术学院;华南师范大学研究生处;
【基金】：广东省教育厅学科建设专项基金项目(2012zczx0007) 广东省促进科技服务业发展计划项目(2012B040307005) 广州市软科学计划项目(013Y4300020)
【分类号】：F275;F274

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