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Lean cost management thought the essence lies in the pursuit of the minimum cost of the supply chain. In every stage of the supply chain of the elimination of no value for customers operating, eliminate waste, so as to reduce supply chain cost, improve supply chain efficiency, the maximum to meet customer special needs diversification, make the competition ability of the enterprise increases ceaselessly. Lean cost management is based on creating value for customers as the premise, in order to supply chain cost as the objective function, thus realizing the whole supply chain cost management in enterprises. How to achieve supply chain cost minimum, the correct recognition and measurement of it, appear very important. From overall, supply chain cost is to ensure the normal operation of supply chain and to pay all costs and expenses. Supply chain cost includes the content is very extensive, some foreign scholars put forward the supply chain cost should include: acquisition cost, operation cost, training cost, maintenance cost, storage cost, environmental cost and cost recovery. The supply chain cost division method is mainly based on the supply chain operation process to undertake, but did not consider different types of cost of the whole supply chain cost impact and importance degree, is not conducive to the cost of the supply chain in the key of cost control and management. For this reason, in considering the cost of the supply chain process correlation at the same time, the key affect the competitiveness of the supply chain, customer satisfaction, cost paid enough attention to, the cost of the supply chain can be divided as follows: procurement cost, design cost, production cost, the logistics cost and service cost.
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