基于模块化的供应链成本管理研究

发布时间：2018-07-06 21:06

本文选题：模块化 + 供应链成本管理　；参考：《陕西科技大学》2013年硕士论文

【摘要】：20世纪全球经济的发展引发了经济全球化的浪潮，进入21世纪以来，随着跨国公司在全球的业务扩张和世界各国在金融领域合作的日益密切，更是加速了经济全球化的步伐。在这样的时代背景下，供应链企业之间的联系越来越密切。为了应对现代全球化市场竞争的变化，传统的只是针对单个企业内部供应链成本管理模式的局限性逐渐显现出来，要提升供应链成本管理的能力，增强供应链成本管理的动态性，就必须加强供应链联盟企业之间的信息共享度，通过对企业需求、生产计划、销售和库存状况等企业敏感信息的共享，建立供应链联盟企业之间的利益同盟，解决供应链成本管理整体优化的难题。在传统的供应链成本管理方式下，供应链企业的信息系统都是各自为政，无法实现信息的共享，导致信息传输效率低下，形成了大量的信息孤岛，严重制约了供应链企业之间的信息传输。因此，为了使供应链成本的数据能够实时、快速和准确地在供应链企业之间进行传输，，就必须通过一种方法改善现有的信息系统模式。大量的实践表明模块化的分析方法是一种解决复杂系统问题的非常有效的方法，为改变供应链成本管理传统模式提供了新的思路。在现代的市场竞争中，为了满足日益变化的个性化顾客需求，增强企业的市场应变能力，供应链企业之间进行了更加细化的分工，每个企业都集中优势资源专注于自己的核心领域，而将其他环节外包出去，现代供应链企业的这种分工与专业化使得将模块化方法引入供应链成本管理成为可能。本文在梳理供应链成本管理发展过程的基础上，总结归纳了供应链成本管理的基本思想，为本文的研究提供了思想指导；通过对不同发展阶段具有代表性的供应链成本管理方法的对比分析，为本文提出新的解决方法给予了方法支持；通过明确供应链成本的主体、目标、对象和方法，为构建模块化条件下供应链成本管理通用会计信息系统提供理论指导。本文研究目的在于通过建立适应模块化需求的供应链成本管理会计体系，增强供应链成本管理的动态性，为企业的战略决策提供会计信息支撑。
[Abstract]:The development of global economy in the 20th century has triggered the tide of economic globalization. Since the 21st century, with the expansion of multinational companies' business in the world and the increasingly close cooperation in the field of finance, the pace of economic globalization has been accelerated. Under the background of this era, the relationship between supply chain enterprises is getting closer and closer. In order to cope with the change of modern global market competition, the limitation of traditional supply chain cost management mode in single enterprise appears gradually, and the ability of supply chain cost management should be improved. To enhance the dynamic nature of supply chain cost management, it is necessary to strengthen the degree of information sharing among supply chain alliance enterprises, through the sharing of enterprise sensitive information, such as enterprise demand, production plan, sales and inventory status, etc. To establish the benefit alliance among supply chain alliance enterprises to solve the problem of overall optimization of supply chain cost management. Under the traditional supply chain cost management mode, the information system of the supply chain enterprise is all separate, cannot realize the information sharing, causes the information transmission efficiency to be low, has formed the massive information isolated island. The information transmission between supply chain enterprises is seriously restricted. Therefore, in order to make the supply chain cost data real-time, fast and accurate transmission between supply chain enterprises, it is necessary to improve the existing information system model through a method. A large number of practices show that the modular analysis method is a very effective method to solve the complex system problems, which provides a new way to change the traditional mode of supply chain cost management. In the modern market competition, in order to meet the changing needs of individual customers and enhance the market adaptability of enterprises, the division of labor between supply chain enterprises has been more detailed. Each enterprise concentrates on its core areas and outsources other links. The division of labor and specialization of modern supply chain enterprises make it possible to introduce modularization into supply chain cost management. On the basis of combing the development process of supply chain cost management, this paper summarizes the basic ideas of supply chain cost management, and provides the ideological guidance for the research of this paper. Through the comparative analysis of the representative supply chain cost management methods in different stages of development, this paper proposes a new method to support the solution, and defines the main body, objective, object and method of the supply chain cost. It provides theoretical guidance for constructing general accounting information system of supply chain cost management under the condition of modularization. The purpose of this paper is to establish a supply chain cost management accounting system to meet the modular demand, to enhance the dynamic nature of supply chain cost management, and to provide accounting information support for the strategic decision of enterprises.
【学位授予单位】：陕西科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F275.3

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