供应链管理与基于活动的成本控制策略

供应链管理的最终目的是用系统的管理思想最大限度地降低企业产品进入市场的成本。获得最大利润；同时使用户的价值最大化和用户成本最小化。论述了供应链管理思想对企业成本管理的影响，提出了企业三层价值链模型；还探讨了供应链的成本控制模式，提出了用户成本的概念；并探讨了基于活动的作业成本核算的原理和方法，分析了供应链目标成本的确定方法，然后提出供应成本控制的４种控制策略。

Supply Chain Management & Activity-based Cost Controlling Policy

The aim of supply chain management(SCM) is to minimize the cost of products entering market to achieve maximum profits. Meanwhile, the customers value should be maximized and users' cost minimized from SCM. This paper analyzes the iffuence of enterprise costing system from supply chain management and advances a concept of three level value chain of enterprises. Also the paper studies the cost-controlling model in supply chain; puts forward a new concept of customer cost, discusses the principles and methods of Activity-based Costing, analyzes the method of defining apt cost, and adVances a series of strategies for cost controlling in supply chain management.