| 供应链战略成本管理研究 |
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| 引用本文： | 雷星晖,苏涛永.供应链战略成本管理研究[J].复旦学报(自然科学版),2007,46(4):457-463. |
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| 作者姓名： | 雷星晖 苏涛永 |
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| 作者单位： | 同济大学,经济与管理学院,上海,200092 |
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| 摘 要： | 管理科学的发展和传统成本管理体系自身变革的需要促进了战略成本管理的诞生和发展.将战略成本管理引入供应链成本管理中,归纳了战略成本管理的核心思想,从成本内容、层次和阶段分布三方面分析了供应链成本,提出了供应链战略成本管理的目标和过程.
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| 关 键 词： | 供应链 战略成本管理 供应链成本 |
| 文章编号： | 0427-7104(2007)04-0457-07 |
| 修稿时间： | 2007年6月21日 |
Research on Strategic Cost Management in Supply Chain |
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| LEI Xing-hui,SU Tao-yong.Research on Strategic Cost Management in Supply Chain[J].Journal of Fudan University(Natural Science),2007,46(4):457-463. |
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| Authors: | LEI Xing-hui SU Tao-yong |
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| Abstract: | The development of management science and the demand on the improvement of traditional cost management system promote the origin and development of strategic cost management.The strategic cost management is introduced into supply chain management.Specifically,the core ideas of strategic cost management are concluded,and supply chain cost is analyzed from three aspects of content,layers and place distributing.Based on these,the objectives and processes of strategic cost management in supply chain are presented. |
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| Keywords: | supply chain strategic cost management supply chain cost |
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