Research on supply chain cost management—Based on activate-based costing

Author(s):  
Xiruo Yang ◽  
Zengrui Tian
2005 ◽  
Vol 34 (2) ◽  
pp. 115-121 ◽  
Author(s):  
Martin Christopher ◽  
John Gattorna

2013 ◽  
Vol 459 ◽  
pp. 462-468
Author(s):  
Hong Fei Sun ◽  
Wei Xia Li ◽  
Qing Song Tang

With the globalization of economic development, the competition between the enterprises becomes more intense. If you want to have a survival advantage in the fierce competition, you must find ways to achieve high efficiency and low cost strategy. But simply to raise revenue or simply to cut costs can't satisfy the requirement of enterprise survival and development. Therefore, to increase income and reduce cost, the combination of both, become the first background of enterprise development. The concept of supply chain cost management meets the requirement of this strategy. Diversity of the concept of supply chain, and constant adjustment along with the market determines the supply chain cost management is comprehensive and complicated system engineering.


2013 ◽  
Vol 340 ◽  
pp. 230-234
Author(s):  
Feng Lan Guo

Cost management is the key to promoting the green intelligent supply chain development of the enterprise. This study analyzed the necessity of the green intelligent supply chain cost management and the cost structure of green intelligent supply chain. Meanwhile a profound research on the direct and indirect cost management, transactional and coordinated cost management, waste disposal cost management and the realization cost management of green intelligent supply chain is done. The origenal of this paper is the realization and satisfaction of the cost management in the whole process of the green intelligent supply chain inside and outside the enterprise.


Author(s):  
Lisa M. Ellram ◽  
Wendy L. Tate

Companies increasingly face challenging economic times, where it is not uncommon to see revenues decline or remain stagnant. This can strain business viability and reduce the return on investment for shareholders. To increase the return on investment and favorably impact profitability, organizations focus on cost reduction efforts. Cost management should be both holistic and purposeful, while taking a supply chain perspective. This is often not the case because the cost reduction efforts tend to be internal and short-term focused and do not consider the supply chain implications of decisions. Strategic cost management takes a supply chain perspective and includes several tools that can help facilitate cost management. This chapter provides a definition of strategic cost management with supporting examples. It also discusses some tools, including total cost of ownership, target costing, and supply chain finance, that can be used to holistically and strategically manage supply chain costs. The chapter closes with a discussion around the growing role of supply chain finance in cost management.


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