基于供应链的成本管理研究
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摘要
供应链管理是社会经济发展的产物,供应链成本管理是供应链管理的重要组成内容。它将传统着眼于企业内部的成本管理思想和方法拓展到整个供需链中,是传统成本管理对竞争环境变化所做的一种适应性变革,是现代成本管理发展的必然趋势。
论文在对供应链及供应链成本管理的理论研究的基础上,根据供应链的特点及其供应链成本管理的目标,引入了两种成本管理方法:目标成本法和作业成本法,并对这两种方法如何融合在供应链成本管理中进行了探讨,构建了基于作业成本核算的供应链成本管理体系,并对构建的核算控制体系进行了举例演算,最后从全局的角度探讨了供应链成本的均衡和优化问题,从而为提高企业效益,更好地实现企业目标,加强企业的竞争能力,提高顾客服务水平和增加企业盈利,提供科学决策的依据。供应链管理作为一种适应新的竞争环境的有效的管理模式,正逐步在管理实践中得到应用,相信今后对供应链成本管理的研究将不仅仅局限于理论上,而且在实践中也能不断地促进现代企业管理的发展。
Supply chain management(SCM) is the product of development of social economics.Cost management in supply chains is more important content of SCM.As a kind of trans-organizational cost management,supply chain cost management demands the extension of the traditional internal-oriented cost management idea and methods to cover the whole supply chain.It is an evolution in traditional cost management to adjust to the changing competitive environment and is necessarily the direction of future development of modern cost management.
This article introduces the theory of Cost Management in Supply Chains,and studies the features of Supply Chains and the demands of its cost management. According to this,it chooses 2 cost management methods:Target Cost and Activate-Based Costing,to manage the cost in the Supply Chains and try to explain their rationality on theory.Establish cost management system which is combined by cost calculate system and cost control system,give an example to show this system. Lastly pay attention to the profit distribution between different supply chain corporations and optimize supply chain process.Supply Chain Management is a key factor for improving enterprise benefit and for attain companies' goal.Effective Supply chain management is helpful to strengthen ability to compete,improve service and enhance profit.As an effective management model adapted to the new competitive environment,supply chain management is gradually applied in practice management,the author believes that the study of supply chain cost management will not only in theory but also in practice promote the development of modern cost management.
论文在对供应链及供应链成本管理的理论研究的基础上,根据供应链的特点及其供应链成本管理的目标,引入了两种成本管理方法:目标成本法和作业成本法,并对这两种方法如何融合在供应链成本管理中进行了探讨,构建了基于作业成本核算的供应链成本管理体系,并对构建的核算控制体系进行了举例演算,最后从全局的角度探讨了供应链成本的均衡和优化问题,从而为提高企业效益,更好地实现企业目标,加强企业的竞争能力,提高顾客服务水平和增加企业盈利,提供科学决策的依据。供应链管理作为一种适应新的竞争环境的有效的管理模式,正逐步在管理实践中得到应用,相信今后对供应链成本管理的研究将不仅仅局限于理论上,而且在实践中也能不断地促进现代企业管理的发展。
Supply chain management(SCM) is the product of development of social economics.Cost management in supply chains is more important content of SCM.As a kind of trans-organizational cost management,supply chain cost management demands the extension of the traditional internal-oriented cost management idea and methods to cover the whole supply chain.It is an evolution in traditional cost management to adjust to the changing competitive environment and is necessarily the direction of future development of modern cost management.
This article introduces the theory of Cost Management in Supply Chains,and studies the features of Supply Chains and the demands of its cost management. According to this,it chooses 2 cost management methods:Target Cost and Activate-Based Costing,to manage the cost in the Supply Chains and try to explain their rationality on theory.Establish cost management system which is combined by cost calculate system and cost control system,give an example to show this system. Lastly pay attention to the profit distribution between different supply chain corporations and optimize supply chain process.Supply Chain Management is a key factor for improving enterprise benefit and for attain companies' goal.Effective Supply chain management is helpful to strengthen ability to compete,improve service and enhance profit.As an effective management model adapted to the new competitive environment,supply chain management is gradually applied in practice management,the author believes that the study of supply chain cost management will not only in theory but also in practice promote the development of modern cost management.
引文
[1]Christopher,M.Logistics and Supply Chain Management[M].Zed Edition.Pearson Education Limited,London,1998
[2]Hecket,J.Brooks.The Analysis and Control of Distribution Cost[M].New York,The Ronald Press Company,1940
[3]Seuring,S.Supply Chain Costing with Target Costing and Activity Based Costing[M].Verlag Franz Vahlen,Munchen,2001
[4]索晨霞,邓子琼.供应链成本分析[J].工业技术经济,2004(3)
[5]Seuring.S.Cost Management in Supply Chains[M].Heidelbers,2002
[6]桂良军等著.供应链成本集成研究.科学学与科学技术管理,2004.9
[7]郭晓飞译.供应链成本管理[M].第1版.北京:清华大学出版社,2004
[8]常良峰,王静,黄小原.供应链成本模型及其优化[J].系统工程,2002(6)
[9]韩庆兰.供应链成本控制模型的构建研究[J].中南大学学报,2004(3)
[10]Evens.Business Process Reengineering the supply[J].Production Planning and control,1995(6)
[11]马士华等著.供应链管理[M].北京:机械工业出版社,2000
[12]Steven G C.Successful Supply chain Management.Management Decision,28(8)
[13]Lee H L,Ng S M.Introduction to the special issue on global supply chain management.Production and Operations Management,1997(6)
[14]谢志华.从供应链管理走向需求链管理[J].会计研究,2004(12)
[15]W.Lawrence著.潘序伦译.劳氏成本会计[M].立信会计图书用品社,1948年版
[16]罗纳德·科斯.企业的性质[A].盛洪:现代制度经济学(上卷)[C].北京大学出版社,2003
[17]查尔斯·T·霍恩伦特等著.王立彦等译.成本会计学——以管理为重心[M].东北财经大学出版社,2000
[18]注册会计师指定教材.财务成本管理[M].东北财经大学出版社,2002
[19]陈启申.MRPⅡ——制造资源计划基础[M].企业管理出版社,1997
[20]乔治·斯蒂格茨著.贝多广等译.经济学家和说教者[M].上海三联书店,1990(6)
[21]Cooper R.,Slagmulder,R.Strategic Cost Management[J].Management Accounting,1998,Voi.79,No.7
[22]陈德钊.目标成本法之研究[J].经济与管理研究,1997(1)
[23]Operations Management Roundtable.Optimizing Costs Along the Supply Chain[J].Decision Support Memorandum,2001.
[24]纪作哲.供应链成本管理研究[J].天津财经学院硕士论文,2002
[25]曾繁荣.供应链管理与成本控制[J].商业研究,2004(11)
[26]李秉祥,许丽.供应链成本控制方法研究[J].当代财经,2005(2)
[27]张秀萍.供应链竞争力[M].北京:中国人民大学出版社,2005(4)
[28]周朝崎,侯龙文等.目标成本管理IM].北京:经济管理出版社,2000(10)
[29]吴革.作业成本法和目标成本法的融合[J].财会月刊,2004(2)
[30]杨涛.基于供应链的企业低成本运作研究[J].陕西:西安理工大学,2003
[31]陈志祥,马士华,陈荣秋等.供应链管理与基于活动的成本控制策略[J].上海工业工理,1999(5)
[32]徐贤浩,马士华,陈荣秋.供应链关键绩效评价指标及优化[J].湖北:华中理工大学,2000(3)
[33]沈厚才,陶青,陈煌波.供应链管理理论与方法[J].中国管理科学,2005(3)
[34]黎星.构建供应链成本控制体系的研究[J].硕士学位论文冲南大学,2003
[35]郑霖,马士华.供应链是价值链的表现形式[J].价值工程,2002,(1)
[36]魏法杰,张人千.作业成本法在我国应用的探讨[J].航空工业工程信息,1998(1)
[37]艾宝俊.竞争成本论[M].北京:中国社会科学出版社,2006(10)
[38]桂良军.供应链成本管理相关理论和方法研究[J].会计研究,2005(4)
[39]邹小磊,张金贵.作业分解在业务流程分析和改进中的应用[J].企业技术开发,2005
[40]蓝伯雄,郑小娜,徐心.电子商务时代的供应链管理[J].中国管理科学,2000(8)
[2]Hecket,J.Brooks.The Analysis and Control of Distribution Cost[M].New York,The Ronald Press Company,1940
[3]Seuring,S.Supply Chain Costing with Target Costing and Activity Based Costing[M].Verlag Franz Vahlen,Munchen,2001
[4]索晨霞,邓子琼.供应链成本分析[J].工业技术经济,2004(3)
[5]Seuring.S.Cost Management in Supply Chains[M].Heidelbers,2002
[6]桂良军等著.供应链成本集成研究.科学学与科学技术管理,2004.9
[7]郭晓飞译.供应链成本管理[M].第1版.北京:清华大学出版社,2004
[8]常良峰,王静,黄小原.供应链成本模型及其优化[J].系统工程,2002(6)
[9]韩庆兰.供应链成本控制模型的构建研究[J].中南大学学报,2004(3)
[10]Evens.Business Process Reengineering the supply[J].Production Planning and control,1995(6)
[11]马士华等著.供应链管理[M].北京:机械工业出版社,2000
[12]Steven G C.Successful Supply chain Management.Management Decision,28(8)
[13]Lee H L,Ng S M.Introduction to the special issue on global supply chain management.Production and Operations Management,1997(6)
[14]谢志华.从供应链管理走向需求链管理[J].会计研究,2004(12)
[15]W.Lawrence著.潘序伦译.劳氏成本会计[M].立信会计图书用品社,1948年版
[16]罗纳德·科斯.企业的性质[A].盛洪:现代制度经济学(上卷)[C].北京大学出版社,2003
[17]查尔斯·T·霍恩伦特等著.王立彦等译.成本会计学——以管理为重心[M].东北财经大学出版社,2000
[18]注册会计师指定教材.财务成本管理[M].东北财经大学出版社,2002
[19]陈启申.MRPⅡ——制造资源计划基础[M].企业管理出版社,1997
[20]乔治·斯蒂格茨著.贝多广等译.经济学家和说教者[M].上海三联书店,1990(6)
[21]Cooper R.,Slagmulder,R.Strategic Cost Management[J].Management Accounting,1998,Voi.79,No.7
[22]陈德钊.目标成本法之研究[J].经济与管理研究,1997(1)
[23]Operations Management Roundtable.Optimizing Costs Along the Supply Chain[J].Decision Support Memorandum,2001.
[24]纪作哲.供应链成本管理研究[J].天津财经学院硕士论文,2002
[25]曾繁荣.供应链管理与成本控制[J].商业研究,2004(11)
[26]李秉祥,许丽.供应链成本控制方法研究[J].当代财经,2005(2)
[27]张秀萍.供应链竞争力[M].北京:中国人民大学出版社,2005(4)
[28]周朝崎,侯龙文等.目标成本管理IM].北京:经济管理出版社,2000(10)
[29]吴革.作业成本法和目标成本法的融合[J].财会月刊,2004(2)
[30]杨涛.基于供应链的企业低成本运作研究[J].陕西:西安理工大学,2003
[31]陈志祥,马士华,陈荣秋等.供应链管理与基于活动的成本控制策略[J].上海工业工理,1999(5)
[32]徐贤浩,马士华,陈荣秋.供应链关键绩效评价指标及优化[J].湖北:华中理工大学,2000(3)
[33]沈厚才,陶青,陈煌波.供应链管理理论与方法[J].中国管理科学,2005(3)
[34]黎星.构建供应链成本控制体系的研究[J].硕士学位论文冲南大学,2003
[35]郑霖,马士华.供应链是价值链的表现形式[J].价值工程,2002,(1)
[36]魏法杰,张人千.作业成本法在我国应用的探讨[J].航空工业工程信息,1998(1)
[37]艾宝俊.竞争成本论[M].北京:中国社会科学出版社,2006(10)
[38]桂良军.供应链成本管理相关理论和方法研究[J].会计研究,2005(4)
[39]邹小磊,张金贵.作业分解在业务流程分析和改进中的应用[J].企业技术开发,2005
[40]蓝伯雄,郑小娜,徐心.电子商务时代的供应链管理[J].中国管理科学,2000(8)