供应链视角下的企业成本控制策略

摘要 

  在全球经济一体化背景下,企业面临日益复杂的市场环境和激烈的竞争压力,供应链管理成为企业提升竞争力的关键。本研究基于供应链视角探讨企业成本控制策略,旨在通过优化供应链各环节的成本结构,实现企业整体效益的最大化。通过对国内外相关文献的系统梳理,结合案例分析与实证研究,选取具有代表性的制造型企业为样本,运用定性与定量相结合的研究方法,深入剖析企业在采购、生产、物流、库存等关键环节的成本构成及其影响因素。研究发现,构建协同型供应链关系能够有效降低交易成本,提高资源利用效率;实施精益生产和敏捷制造有助于减少浪费,缩短交货周期;采用信息技术手段可增强信息共享,优化库存管理。本研究创新性地提出从供应链全局出发整合成本控制理念,突破传统单一环节降本思维局限,强调供应链上下游企业的协同合作,为企业提供了一套系统化的成本控制框架,对指导企业实践具有重要参考价值,同时丰富了供应链管理理论体系。

关键词:供应链成本控制;协同型供应链;精益生产


Abstract

  In the context of global economic integration, enterprises face increasingly complex market environments and intense competitive pressures, making supply chain management critical for enhancing competitiveness. This study examines corporate cost control strategies from a supply chain perspective, aiming to optimize cost structures across all supply chain stages to maximize overall enterprise efficiency. By systematically reviewing relevant domestic and international literature, complemented with case studies and empirical research, this paper selects representative manufacturing enterprises as samples, employing both qualitative and quantitative research methods. The analysis delves into the cost composition and influencing factors in key areas such as procurement, production, logistics, and inventory. Findings indicate that establishing collaborative supply chain relationships can effectively reduce transaction costs and improve resource utilization efficiency; implementing lean production and agile manufacturing helps minimize waste and shorten delivery cycles; adopting information technology enhances information sharing and optimizes inventory management. Innovatively, this study proposes integrating cost control concepts from a holistic supply chain perspective, transcending traditional single-stage cost reduction thinking, and emphasizing collaboration between upstream and downstream supply chain enterprises. It provides a systematic cost control fr amework for enterprises, offering significant reference value for practical guidance while enriching the theoretical fr amework of supply chain management.

Keywords:Supply Chain Cost Control; Collaborative Supply Chain; Lean Production




目  录
摘要 I
Abstract II
一、绪论 1
(一) 供应链视角下成本控制的背景与意义 1
(二) 研究现状综述 1
(三) 研究方法概述 2
二、供应链成本构成分析 2
(一) 采购成本控制策略 2
(二) 库存成本优化路径 3
(三) 物流成本管理措施 4
三、供应链协同的成本控制机制 4
(一) 供应商关系管理 4
(二) 内部部门协作优化 5
(三) 客户需求响应效率 6
四、成本控制的技术与创新应用 7
(一) 信息技术支撑体系 7
(二) 大数据分析应用 7
(三) 创新技术融合探索 8
结 论 10
参考文献 11
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