基于供应链管理条件下的企业协同成本管理策略

供应链管理与企业协同成本管理存在着本质的联系，企业协同成本管理已成为企业降低成本，增强企业产值的重要源泉，本文从供应链管理与企业协同成本管理内涵出发，以VAR模型及协整理论为基础，对研发成本、制造成本、人员成本的均衡关系及与企业产值增值之间的关系作因果分析，并提出相应的政策建议:一是从价值链的角度考虑创新协同成本管理；二是从供应链的角度创新协同成本管理；三是从品牌角度创新协同成本管理。企业应从供应链管理的高度审视协同成本管理，提高成本的利用效益。

Collaborative Cost Management Strategy under the conditions of supply chain management enterprise

Supply chain management and collaborative enterprise cost management exists intrinsically linked, collaborative enterprise cost management has become enterprises to reduce costs, enhance the important source of enterprise value, this article from the supply chain management and collaborative enterprise cost management concept, based on the VAR model and cointegration theory, as the causal analysis on relationship development cost, manufacturing cost the equilibrium relationship, personnel cost and value and enterprise value, and put forward the corresponding policy suggestions: one is from the perspective of the value chain cost management innovation synergy; two is from the perspective of supply chain innovation synergy cost management; three is from the angle of brand innovation synergy cost management. Enterprises should supply chain management perspective collaborative cost management, to improve the efficiency of using cost.