传统的企业成本管理是基于组织内的管理,而现代企业由于专业分工的精细,更多地需要企业间的合作,许多企业通过非核心业务外包提升自身的核心竞争力,这样以整个供应链为对象,通过对自身及供应商网络的协调与管理,使整个供应链成本得以降低的,基于供应链的跨组织成本管理就变得日益重要。 Traditional enterprise cost management is based on the management within the organization. Because of the sophistication of professional division of labor and more cooperation between enterprises, many enterprises enhance their core competitiveness through non-core business outsourcing. In this way, the whole supply chain is Objects, through the coordination and management of their own and supplier networks, to reduce the cost of the entire supply chain, supply chain-based cross-organizational cost management has become increasingly important.