集群式供应链成本核算与控制模型研究
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摘要
企业的管理模式正在由单个企业的内部管理模式逐步向跨企业管理模式转变,经济的发展产生了对成本管理在供应链中应用的需要,供应链成本管理将会是未来成本管理的重要发展趋势之一。而中小企业薄弱的成本管理基础与资金、人才等各方面资源的匮乏使得现行的大多数供应链成本管理模式无法适用于中小企业的管理需要,这给中小企业的企业实践者和成本领域研究人员带来了一个重要的研究课题——对供应链环境下中小企业成本管理模式的研究。本文对中小企业在集群式供应链结构下的成本管理模式进行了研究,给出了适合于中小企业的集群式供应链可持续发展模式下成本管理体系,该管理体系对于中小企业的跨企业成本管理具有一般指导意义,并对该体系中典型的环境成本、制造成本、物流成本的核算与控制技术进行了深入研究,具体研究内容如下：(1)针对中小企业成本管理中所存在的问题,提出了面向中小企业的集群式供应链可持续发展模式下成本管理思路,给出了集群式供应链可持续发展模式下成本管理的概念、特点及研究范围；通过对集群式供应链成本项目、成本性态及成本动因的分析,构建了集群式供应链可持续发展模式下成本管理体系框架；为了辅助该成本管理体系的有效实施,提出了构建可持续发展模式下成本管理信息系统的理念,规划并设计了可持续发展模式下成本管理信息系统的主要功能及其运行环境。(2)针对现行环境成本核算与控制过程中所存在的成本内部化困难的问题,提出了集群式供应链环境成本的概念,设计了集群式供应链环境成本计量模型；分析了环境成本、环境质量与经济增长之间的互动关系,构建了集群式供应链环境成本、集群规模互动关系模型；提出了集群式供应链环境成本控制目标,给出了集群式供应链和谐发展测度计量原理及指标体系；构建了基于资源承载力的集群式供应链环境成本控制模型。(3)基于集群式供应链链内企业高资本成本的问题,引入EVA理念重新界定了集群式供应链集成产品成本(IPC)的概念,将集成产品成本分为集成制造成本(IMC)和集成物流成本(ILC)两部分,提出了集群式供应链集成产品成本管理(IPCM)模型框架,设计了集群式供应链集成产品成本(IPC)的核算原理；将EVA理念集成于RCA系统,提出了基于EVA-RCA的集群式供应链IMC核算模型框架,设计了集群式供应链IMC核算规则与算法流程,构建了基于EVA-RCA的集群式供应链IMC核算模型；引入MAS联盟的概念,运用数学工具对集群式供应链集成制造成本控制问题进行描述,设计了工序Agent完成制造成本优化选择任务,分析了工序Agent任务选择过程,给出了工序Agent的最优组合配置形成过程。(4)针对TD-ABC方法中所存在的缺陷,提出了集成EVA的时间驱动标准作业成本法(EVA-TDSABC),对TD-ABC方法进行了改进,界定了EVA-TD SABC成本核算系统的内涵,构建了EVA-TDSABC核算体系；分析了集群式供应链集成物流成本(ILC)的构成,构建了集群式供应链ILC核算模型,设计了集群式供应链ILC核算算法流程；提出了集群式供应链ILC控制原型结构,分别建立了确定模糊神经网络模型与随机模糊神经网络模型,在客户需求、提前期、催货成本不确定的情况下,利用Neuro-Fuzzy方法预测随机变量,运用多层感知人工神经网络(MLP-ANN)对总集成物流成本最小约束下的最佳订货量求解过程进行了仿真,实现了对整体集群式供应链物流成本的控制,并进行了仿真实验。(5)根据本文所构建的集群式供应链成本核算与控制模型,将其应用于浙江水头制革集群式供应链中,研究了浙江省水头镇制革集群式供应链的基本情况与特点,分析了浙江省水头镇制革集群式供应链的主要工艺流程、原辅料投入阶段、生产加工阶段和废弃物处理阶段的成本发生过程；对前文所构建的集群式供应链环境成本控制模型、制造成本控制模型和物流成本控制模型分别进行了实例应用研究,验证了所构建模型的可行性与合理性。最后,对全文工作进行了总结,介绍了论文的特色和创新之处,指出了今后工作有待深入研究的问题。
Enterprise management mode is being changed by a single enterprise management mode into supply chain management. The development of economic calls for the needs of the application of cost management in the supply chain, which is one of the most important trends in the field of cost management. However, the weak basis for cost management of Small and Medium Enterprises (Hereinafter referred to as SMEs) and the lack of funds and personnel various resources make most of the current cost management methods and technologies in supply chain can not be applied into SMEs'management. All of these give practitioners in SMEs and researchers in the field of cost research an important research topic-the unique management mode of cost management for SMEs in the supply chain environment.A study on the cost management mode under the cluster supply chain structure of SMEs is conducted and a unique Sustainable Cluster Supply Chain Cost Management System for SMEs is given in this dissertation, which has general guidance for the SMEs in the cost management across the enterprise. Next typical cost measurement and control technology for this system, including environmental costs, manufacturing costs and logistics costs, are studied deeply. The specific contents are as follows:(1) The cost management model under the sustainable cluster supply chain structure of SMEs is proposed, and the concepts, characteristics and the study scope of the cost management of the sustainable cluster supply chain are also given. Through the analysis of the cost items, cost behavior and cost drivers of the cluster supply chain, the framework of the cost management of the sustainable cluster supply chain is constructed; in order to assist the effective implementation of this sustainable cost management system, the information means for cluster supply chain are designed as an effective support tool. The concept of building sustainable cost management information system is proposed and the functions and operating environment of the sustainable cost management information system are planed.(2) The concept of the environmental costs of cluster supply chain is introduced and cost measurement model of the cost of cluster supply chain is designed; then the interaction of the environmental costs, environmental quality and the economic growth is analyzed, the interaction model of the cost of cluster supply chain and the cluster size is constructed. Then the control objectives of the environmental costs of cluster supply chain and the measurement principle and indicators for the harmonious development of the cluster supply chain are proposed and the model of the environmental costs control based on resource carrying capacity is built.(3) The philosophy of EVA is introduced to redefine the concept of Integrated Product Cost (IPC), which splits the IPC into integrated manufacturing costs (IMC) and integrated logistics costs (ILC), then the framework of the integration product cost management (IPCM) in cluster supply chain is proposesd, the accounting principles of IPC are planed. Next the EVA concept is integrated in the RCA system, the framework of IMC based on EVA-RCA is conducted, the accounting rules and the algorithm flow of IMC are designed and accounting model of IMC based on EVA-RCA is constructed. Then, The concept of MAS Union is introduced, the mathematical tools are used to describe the control problem of IMC for cluster supply chain uses, the process agent to complete the task of the optimization of the manufacturing cost is designed, the process of selection process and calculation of the optimal portfolio allocation of agent are given.(4) The time-driven standard operating cost method of EVA (EVA-TDSABC) is introduced to improve the method of TD-ABC. the meaning of EVA-TD SABC cost accounting system is defined and the EVA-TDSABC accounting system is constructed; then the composition of cluster supply chain integration logistics costs (ILC) is analyzed and ILC accounting model is built, the ILC accounting algorithm flow is designed; next the control prototype of ILC is proposed to establish the uncertainty fuzzy neural network model and the ambiguity fuzzy neural network. In the case of uncertain customer demand, lead time and expediting cost. Neuro-Fuzzy is used to predict random variables and the multilayer perception artificial neural network (MLP-ANN) to simulate on the optimal order quantities under the minimum cost constraint of the total integrated logistics costs, and then the cost control for the overall cluster supply chain logistics costs will be achieved, and the simulation experiment is carry out.(5) The basic information and characteristics of the leather industry of Shuitou in Zhejiang are studied, the cost occurring processes, including raw materials input stage, production and processing stage and waste disposal stage, are analyzed. Then the former models for cluster supply chain inculding the environment cost control model, the IMC control model and the ILCcontrol model are verified in the context of Shuitou in Zhejiang.Finally, the work of the full text is summarized, and the features and innovations of the dissertation are introduced and the problems for the future in-depth research are pointed out.
Enterprise management mode is being changed by a single enterprise management mode into supply chain management. The development of economic calls for the needs of the application of cost management in the supply chain, which is one of the most important trends in the field of cost management. However, the weak basis for cost management of Small and Medium Enterprises (Hereinafter referred to as SMEs) and the lack of funds and personnel various resources make most of the current cost management methods and technologies in supply chain can not be applied into SMEs'management. All of these give practitioners in SMEs and researchers in the field of cost research an important research topic-the unique management mode of cost management for SMEs in the supply chain environment.A study on the cost management mode under the cluster supply chain structure of SMEs is conducted and a unique Sustainable Cluster Supply Chain Cost Management System for SMEs is given in this dissertation, which has general guidance for the SMEs in the cost management across the enterprise. Next typical cost measurement and control technology for this system, including environmental costs, manufacturing costs and logistics costs, are studied deeply. The specific contents are as follows:(1) The cost management model under the sustainable cluster supply chain structure of SMEs is proposed, and the concepts, characteristics and the study scope of the cost management of the sustainable cluster supply chain are also given. Through the analysis of the cost items, cost behavior and cost drivers of the cluster supply chain, the framework of the cost management of the sustainable cluster supply chain is constructed; in order to assist the effective implementation of this sustainable cost management system, the information means for cluster supply chain are designed as an effective support tool. The concept of building sustainable cost management information system is proposed and the functions and operating environment of the sustainable cost management information system are planed.(2) The concept of the environmental costs of cluster supply chain is introduced and cost measurement model of the cost of cluster supply chain is designed; then the interaction of the environmental costs, environmental quality and the economic growth is analyzed, the interaction model of the cost of cluster supply chain and the cluster size is constructed. Then the control objectives of the environmental costs of cluster supply chain and the measurement principle and indicators for the harmonious development of the cluster supply chain are proposed and the model of the environmental costs control based on resource carrying capacity is built.(3) The philosophy of EVA is introduced to redefine the concept of Integrated Product Cost (IPC), which splits the IPC into integrated manufacturing costs (IMC) and integrated logistics costs (ILC), then the framework of the integration product cost management (IPCM) in cluster supply chain is proposesd, the accounting principles of IPC are planed. Next the EVA concept is integrated in the RCA system, the framework of IMC based on EVA-RCA is conducted, the accounting rules and the algorithm flow of IMC are designed and accounting model of IMC based on EVA-RCA is constructed. Then, The concept of MAS Union is introduced, the mathematical tools are used to describe the control problem of IMC for cluster supply chain uses, the process agent to complete the task of the optimization of the manufacturing cost is designed, the process of selection process and calculation of the optimal portfolio allocation of agent are given.(4) The time-driven standard operating cost method of EVA (EVA-TDSABC) is introduced to improve the method of TD-ABC. the meaning of EVA-TD SABC cost accounting system is defined and the EVA-TDSABC accounting system is constructed; then the composition of cluster supply chain integration logistics costs (ILC) is analyzed and ILC accounting model is built, the ILC accounting algorithm flow is designed; next the control prototype of ILC is proposed to establish the uncertainty fuzzy neural network model and the ambiguity fuzzy neural network. In the case of uncertain customer demand, lead time and expediting cost. Neuro-Fuzzy is used to predict random variables and the multilayer perception artificial neural network (MLP-ANN) to simulate on the optimal order quantities under the minimum cost constraint of the total integrated logistics costs, and then the cost control for the overall cluster supply chain logistics costs will be achieved, and the simulation experiment is carry out.(5) The basic information and characteristics of the leather industry of Shuitou in Zhejiang are studied, the cost occurring processes, including raw materials input stage, production and processing stage and waste disposal stage, are analyzed. Then the former models for cluster supply chain inculding the environment cost control model, the IMC control model and the ILCcontrol model are verified in the context of Shuitou in Zhejiang.Finally, the work of the full text is summarized, and the features and innovations of the dissertation are introduced and the problems for the future in-depth research are pointed out.
引文
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