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供应链管理与传统管理模式的差异对成本管理模式和方法提出了新的要求,本文在对供应链成本管理特点分析的基础上,提出了一种以价值链为主线、目标成本管理为导向、作业成本法为基础的供应链成本管理模式。
The differences between supply chain management and traditional management models put forward new requirements for cost management models and methods. Based on the analysis of the characteristics of supply chain cost management, this paper proposes a new strategy that takes value chain as the main line and target cost management as the guidance, ABC method based supply chain cost management.