供应链成本管理研究

湘潭大学硕士学位论文供应链成本管理研究姓名：罗文兵申请学位级别：硕士专业：会计学指导教师：夏云峰2005040134AbstractWiththeprogressofscienceandtechnology,andtheglobalizationofeconomy,themarketenvironmentthatthebusinessenterprisesfacingtakeagreatlook.Thetraditionalmadeof“verticalintegration”adaptstochangesnolonger,andthe“horizontalintegration”modebecomepopular.Thesupplychainmanagementmodeisthecoreofthismode.Thehugedifferencebetweenthesupplychainmanagementmodeandtraditionalmanagementmodeshouldcauserelevantchangesofcostmanagementmode.Therefore,strengtheningtheresearchofcostmanagementinsupplychainnotonlyfurtherdevelopandperfectcostmanagementtheories,butalsohelptheenterprisetoacquiresustainablecostcompetitiveadvantageinthefierceglobalcompetitionbyanalyzingandmanagingthesupplychaincostfromstrategy.Presently,theexternalresearchoncostmanagementinsupplychainmainlyaimsatitsconcepts,methodsandmodelsfromtheoriesandcases.Thedomesticresearchonitisanewborn,focusesoncostcontrolandcostestimationintheprocessofinternalproductdesignmainly,lackingsystematicresearch.Thisdissertationcommentsontheresearchconditionsofcostmanagementinsupplychainhomeandabroadfirstly;Onthebasisofanalyzingsupplychaincostaccordingtoprocessingmethod,putsforwardthedefinitionofsupplychaincost;givesarelevantmanagerialdemarcationtothesupplychaincost;afteranalyzesthethreecommonsupplychaincostmanagementmethods,andtakestheenterprises,customers,governmentandevensocietytogetherintoconsideration,thedissertationputsforwardtointegratingthosemethodsonthebasisoftrust,cooperation,costinformationtransparent,andinformationsharebysomespecificinformationtechnologies.Andenclosestheexploringontheapplicationofsupplychaincostmanagementindomesticmanufactureattheendofthisdissertation.Keywords:costmanagementinsupplychain;socialcostthemethodsofcostmanagementinsupplychainintegration61.1)2090(SCM)·MartinChristopherCAD(FMS)JITERP72)2.1)2)83)3.1)92)[1]101.11.20VerticalIntegration80(HorizontalIntegration)SupplyChain(SupplyChainManagementSCM)1110%15%25%-35%10%[2]2.1)12ERPSCMCRMBI2)13R.2070141293030%30%-40%[3]3)4)1984ABC(Activity-BasedCosting)14[4](1)(2)(3)15(4)[5](5)161.21.2030[6]Ellram,(1993)Bowersox&CLOSS,(1996)Lalonde&Pohlen(1996)Christopher,(1998)Manunen(2000)Beaman(1999)Sohultz2000Sclvang,Deng&olstandas(2000)Lalonde&Pohlen(1996)(Logisticscost)Ellram,(1993),Lalonde&Pohlen(1996)Lin,Collins&Su(2001)[7]Handfield,Nichols(1999)[8]StefanSeuring(1999)[9]StefanSeuring(2001)SupplyChainCostManagementSCCM[10]PeterKajuter17HinesSilviBartoliniRaschiLeanManagementAccountingLe.M.A.Slagmulder-Goldbach[11]StefanSeuring2001[12],2004[13]2.:1973Growston/8090Graves,Blackburn&Millen,Veral&laforge,Bookbinder&Koch,Roundy1994Zijm&Houtum/[14]1999Bertazzi,luca18[15]Seuring1999RbitzerLifeCycleCostingLCCMehafdiStemmlerTeichFischerKaschelBhuttaHuyMaubourgeutEDIElectronicDataInterchangeABCECRBahramiKotzabTeller[16],,2004[17]3.1985Badmellietal/19Cohen&LeeVoßSchneidereitKaczmarekStullenbergPeronaKrügerAbdel-Malek,ValentiniZavanellaSkoromokhovSpinler,HuchzermeierKleindorfer[18]2001Vidal,CarlosJ.,,2002[19](2004)[20]2004()[21]200420[22]1.3[23]212.11.1925195119571978[24](1)22(2)(3)(4)2.1)2)233.[25]((SCM)(Seuring)”1996SCOR(Supply-ChainOperationsReference-model)(Plan)(Source)(Make)(Deliver)(Return)2.12.1SCOR242.22.21)2)253)[26]4)26()5)6)277)2.21.1)[27]19281900292)T[28][29][30]302.1)[31](DesigntoCost)(TargetcostMnagement)31(JIT)2)[32]3.StefanSeuringStefanSeuring322.32.3[33]33(1)[34]:(2)34[35]708090[36]35[37](Activity-BasedSupplyChainCosting)(SupplyChainTargetCosting)(LifeCycleCosting,LCC)(EDI)3.13.1.11.2080MRPII(MIS)(CIMS)(RobinCooper)S(RobertSKaplan)(Activity-BasedCosting,ABC)ABC36(Krumwiede)1996903074[38]2.373.13.1[39]()(Just–in-timeProductionSystemJIT)ADCB38[40]3.(AgencyTheory)JensenMeckling[41]393.1.21.(TargetCosting,TC),TOYOTA60()(targetprice)(targetprofit)(targetcost)40CooperSlagmulder[42]2.[43](1)SeidenschwarzNiemand41(2)AnsariBell(3)CooperSlagmulder(4)LokamySmith423.3.23.2[44]43[45]4.[46]443.1.31.BlanchardFabrycky[47]452.(SCM)(LifeCycleManagement,LCM)(LifeCycleCosting,LCC)Rebitzer3.33.3463.23.2.1473.13.1[48]486(1)(2)(3)(4)(5)(6)80%-90%Kaizen[49]()Kaizen3.2.2493.43.4[50]1986Kaisen501991199565%90%80%1996519911991199576067012%90[51]51·MartinChristopherWTO4.1ERP[52]1.2003APICSCPIM26500[53]2.523.4.5.4.2199734,0005%-50%50%[54]30%-50%53WTO1.542.2090CAD(FMS)JITERP3.554.5.(APICS)(CPIM)561.2.ERPSCM57TCL58[1].[J].,1998,(9):39.[2],.[M].:,2003:15-16.[3],.[J].,2003,(3):222.[4],.[J].,1996,(5):69.[5].[J].,2004,(2):41-42[6],.[J].,2004,(3):86-88.[7].[J].,2001,(4):45.[8],.:[J].,2004,(S1):173.[9].:[J].,2000,(5):28.[10],,.[J].,2004,(9):109.[11],,.[J].,2002,(6):13.[12].[J].,2004,(3):312-316.[13].[J].,2004,(2):138-141.[14].[J].,592004,(10):60-62.[15].[D].:,2003:6.[16],,.[M].:,2004:13-66.[17].[M].:,1999:38.[18].[M].:,1994:120.[19].[D].:,2003:15-16.[20].[M].:,1998:59-65.[21].[J].,2004,(1):82.[22],.[J].,2003,(6):47.[23],.[M].:,1997:36-40.[24].[M].:,2001:13.[25]StefanSeuring,MariaGoldbach.CostManagementinSupplyChains[J].SpringerPress,2002:97.[26]JensenMC,MecklingWH.TheoryoftheFirm:Manageri