基于供应链管理的作业成本法探析

发布时间：2018-03-17 12:18

  本文选题：供应链成本管理　切入点：成本系统　出处：《财会学习》2014年04期 　论文类型：期刊论文

【摘要】：正一、作业成本法引入供应链成本管理供应链管理是通过对产品生产流通过程中的物流、资金流、信息流的控制与合理统筹,把产品与服务从起源到最终消费者连成一体,以达到最佳组合,并以最优成本为客户提供最大附加值的管理过程。供应链管理的核心目标是优化成本。作业成本法(activity-based costing,ABC),将现代企业视为一个为了满足客户需要而建立的一系列有序的作业集合体,形成一个由此及彼、由内而外的作业链。每完成一项作业要消耗一定量的资源,作业的产出又形成一定的价值,转移给下一个作业。从货币或者价值角度来看,作业链表
[Abstract]:First, Activity-Based costing (ABC) is introduced into supply chain cost Management (SCM) to integrate products and services from the origin to the final consumers through the control and rational coordination of logistics, capital flow and information flow in the process of production and circulation of products. To achieve the best combination, The core goal of supply chain management is to optimize the cost. Activity-based costing is regarded as a series of modern enterprises to meet the needs of customers. Sequence of job collections, Form a chain of activities from this to the other, from inside to outside. Each task is completed with a certain amount of resources consumed, and the output of the job forms a certain value, which is transferred to the next job. From the point of view of money or value, the list of activities is linked
【作者单位】： 广西南宁凤凰纸业有限公司;
【分类号】：F275.3;F274
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