摘要
对供应链成本管理基础理论和方法进行了分析研究,提出了供应链联盟管理的目标是要降低供应链成本。供应链成本管理的理论基础包括委托代理理论、精益成本管理理论、交易成本理论等,管理方法主要有目标成本法、作业成本法、产品生命周期成本法等。
The paper discusses the basic theories and methods of supply chain cost management,puts forward a viewpoint that the object of supply chain management is to reduce the cost of the chain and considers that the theoretical bases of SC cost management include the principal-agent theory,lean cost management theory,transaction cost theory,etc.and the management methods include object costing,activity-based costing and product life-cycle costing.
出处
《物流技术》
2007年第4期66-69,共4页
Logistics Technology
关键词
跨组织管理
供应链成本
成本管理
trans-organizational management
supply chain cost
cost management
