1黑龙江八一农垦大学毕业论文（设计）苹 果 公 司 供 应 链成 本 控 制 分 析摘 要 ： 在经济高速发展及市场环境的快速变化下，电子制造企业之间的竞争越来越激烈。21世纪以来，电子产业一直处于持续高速发展态势。全球化进程持续加速，技术更新加快，研发与投产周期缩短，专业化协作以及外包活动的不断增加，成为电子产业的重要特征。本文在前人研究成果的基础上，进行了供应链管理及成本管理相关理论研究，构建了供应链成本控制体系，总体思路为“制定目标成本，建立供应链成本核算体系并核算出实际供应链成对实际成本与目标成本的差异进行计算与分析供应链成本控制效果的评价与改善”，并对各个控制环节进行详细研究。关 键 词 ： 供应链成本管理 目标成本法 作业成本法 电子制造企业Abstract ：In a rapidly changing market environment and rapid economic 2黑龙江八一农垦大学毕业论文（设计）development , the competition between the electronic manufacturing companies increasingly fierce. Electronics manufacturing companies in order to survive and develop , maintain its core competitiveness, not only rely on internal resource optimization and utilization , but also to aid and other enterprises to maintain close cooperation , make full use of other corporate resources to achieve rapid response to market demands . Supply chain cost management as an important part of the supply chain management , the traditional focus on internal cost management ideas and methods to expand to the entire supply chain, is an adaptive change in the competitive environment of the traditional cost management changes made . Supply chain cost management will become China's electronics manufacturing companies to gain competitive advantage new breakthrough.Based on the results of previous studies carried out theoretical research management and related supply chain cost management , focused on the primary method of cost control ; describes the e-business supply chain...
