导　　师： 陈海声;左银波

学科专业： 1201

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 在市场经济与全球经济一体化的环境下，企业面对范围越来越广、程度越来越剧烈的竞争，成本控制事关企业生死存亡。而传统的成本控制方法有明显的缺陷，传统的成本控制方法局限于本企业内部，没有结合上游供应商与下游销售商的情况进行成本控制，也就是没有从供应链的角度，站在一个更高的层次来进行成本控制。供应链成本控制作为供应链管理的重要部分，将传统着眼于企业内部的成本管理思想和方法拓展到整个供应链中，是传统成本管理对竞争环境变化所做的一种适应性变革。供应链成本控制将成为我国制造企业获得竞争优势的新的突破口，企业需寻找一种更有效的成本控制方法与体系，以适应竞争的需要。 本文站在Y公司的角度，以Y公司为核心，从供应链成本控制的视角来研究Y公司的成本，将供应链成本控制及会计成本核算方法作为一种分析工具来进行成本控制研究。 论文主要包括以下三个方面： 1、站在核心企业的角度上，对布衣柜企业供应链上的成本构成进行介绍，并分析Y公司供应链成本控制中存在的问题和成因。 2、构建了Y公司供应链成本控制模型。在这一模型框架内详细的分析了Y公司与供应链上所有关联企业之间所产生的成本，对供应链成本进行分析和核算，并提出了对Y公司供应链成本控制模型的优化。供应链成本控制方法的定量方法的使用，为Y企业供应链成本控制提供了更加准确的模型和分析方法。 3、结合Y公司A产品供应链的特点和供应链成本控制绩效评估原理，建立供应链成本控制模型和绩效评价指标，为Y公司供应链成本控制给出了定量的评价。并对各阶段成本进行分析和成本控制流程进行阐述，最后提出相应的成本控制措施。 通过这些使我们从一个全新的视角来研究Y公司成本控制问题，为现行成本观在成本控制中努力辟出一条新的途径。 Under the market economy and the environment of global economic integration, theincreasingly wide range of companies face increasingly severe competition, cost controlrelated to corporate survival. The traditional cost control method has obvious flaws, thetraditional method of cost control is limited to the internal cost control combined withupstream suppliers and downstream vendors, is not from the point of view of the supply chain,that’s not higher level of cost control. Cost of supply chain management as an important partof the supply chain management, the traditional focus on internal cost management ideas andmethods to expand to the entire supply chain, is an adaptive change traditional costmanagement made changes in the competitive environment. Cost of supply chainmanagement will become a new breakthrough in China's manufacturing enterprises gain acompetitive advantage, enterprises need to find a more effective method of cost controlsystem, in order to adapt to the needs of competition. Standing on the point of view of the Company Y, Company Y as the core, to study thecost of the Company Y from the perspective of the supply chain cost management, supplychain cost management and accounting cost accounting method as an analytical tool for costcontrol study. The thesis consists of the following three aspects: 1、Standing on the angle of the core businesses, enterprise supply chain cloth wardrobecost components are introduced, and analyze the problems and causes of Y company's supplychain cost management. 2、 Constructed Y supply chain cost control model. Detailed analysis within theframework of this model, all associated enterprises Y company supply chain cost analysis andaccounting of the cost of the supply chain, and of optimization of the the Y supply chain costcontrol model. Supply chain cost control methods use quantitative methods to provide a moreaccurate model for the Y-enterprise supply chain cost control and analysis methods. 3、Combining the features of of Y Company A product supply chain and supply chaincost management performance evaluation principle, to establish the supply chain cost controlmodel and performance evaluation, quantitative evaluation for the the Y supply chain cost control. Elaborate process and the various stages of cost analysis and cost control, and finallyraised the cost control measures. By from a whole new perspective to study the Y company cost control, stocked with anew way for the concept of the current cost of cost control efforts.

关 键 词： 供应链成本控制 模型 公司 上游成本控制 下游成本控制

分 类 号： [F275.3]

领　　域： [经济管理] [经济管理]