摘 要
在全球经济一体化背景下，企业面临日益激烈的市场竞争，供应链管理成为提升企业竞争力的关键因素。本研究基于供应链视角探讨成本控制与会计核算的内在联系，旨在构建一个系统化的成本控制与会计核算框架，以实现企业资源优化配置和价值最大化。通过文献综述、案例分析及实证研究相结合的方法，选取具有代表性的制造型企业作为样本，深入剖析其在采购、生产、销售等环节的成本构成特点及会计核算方式。研究发现，传统成本控制方法难以适应现代供应链管理需求，而基于作业成本法的供应链成本控制体系能够更精准地反映各环节成本动因，为管理层决策提供有力支持。同时，将区块链技术应用于供应链会计核算中，可有效提高数据透明度与准确性，降低信息不对称风险。研究表明，建立以作业成本法为核心的供应链成本管理体系，并融合区块链技术支持的会计核算模式，不仅有助于企业实现精细化管理，还能增强供应链整体协同效应，为企业创造更多价值。
关键词：供应链成本控制 作业成本法 区块链技术
Abstract
In the context of global economic integration, enterprises face increasingly intense market competition, making supply chain management a critical factor in enhancing corporate competitiveness. This study explores the intrinsic relationship between cost control and accounting from a supply chain perspective, aiming to construct a systematic fr amework for cost control and accounting to achieve optimal resource allocation and value maximization. By integrating literature review, case analysis, and empirical research, this study selects representative manufacturing enterprises as samples to thoroughly analyze the cost composition characteristics and accounting methods in procurement, production, and sales processes. The findings indicate that traditional cost control methods are inadequate for modern supply chain management needs, whereas a supply chain cost control system based on Activity-Based Costing (ABC) can more accurately reflect cost drivers at each stage, providing robust support for managerial decision-making. Additionally, applying blockchain technology in supply chain accounting enhances data transparency and accuracy, reducing information asymmetry risks. The research demonstrates that establishing a supply chain cost management system centered on ABC and integrating blockchain-supported accounting not only facilitates precise management but also strengthens overall supply chain synergy, creating more value for enterprises.
Keyword:Supply Chain Cost Control Activity-Based Costing Blockchain Technology
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与思路 1
2供应链成本控制的理论基础 2
2.1供应链成本构成要素 2
2.2成本控制的基本原则 3
2.3成本控制的常用方法 3
3供应链视角下的成本控制实践 4
3.1采购环节的成本控制 4
3.2生产环节的成本控制 4
3.3物流配送的成本控制 5
4供应链会计核算体系构建 6
4.1核算对象与内容 6
4.2核算方法的选择 7
4.3核算信息系统的建立 7
结论 8
参考文献 9
致谢 10
