Study On Supply Chain Cost Control Of IT Manufacture Enterprise Based On Activity Cost

With the rapid development of economy and the rapid change of market environment, IT (Information Technology) manufacture enterprises face more and more fierce competition. In order to survive, develop and keep its core competitiveness, the Manufacturing Enterprise of IT industry not only relies on internal resource optimization and utilization, but also maintains close cooperation with other enterprises to make full use of the resources. Meanwhile, with the popularization of information technology and the pressure of the market demand, IT industry increases investment in research, production cycles significantly shorten, enabling an unprecedented competition in IT manufacturing market. Machine manufacturers are keeping the price down due to the need for competition. On the contrary, the high cost of energy, raw materials and labors are result in rising in the cost, which has caused a serious decline in overall profit of IT industry. All these are forcing IT manufacturers to analyze its costs and to find new cost-optimized mode. Thus, according to supply chain management philosophy and the features of activate-based cost control theory, It is of great significance to study and design cost control methods and strategies based on a perspective of supply chain to improve the overall competitiveness of IT enterprises.This dissertation uses the method of systematic analysis to elaborate on some related theories about supply chain management and analyzes its development. The dissertation defines the supply chain, supply chain management, supply chain costs, activate-based cost control and other related concepts; meanwhile it analyzes the status quo of supply chain cost control, pointing out the facing problems of IT enterprises of cost control. According to the features of the supply chain cost control, based on the importance of the key cost elements in analyzing the principles of optimization of activate-based costs, the inventory cost optimization model is established among suppliers, the core enterprises and retailers. On this basis, the dissertation conducts the empirical studies for supply chain inventory costs of some IT enterprises to further confirm the maneuverability of the supply chain inventory control model of operation. Finally, it sums up the contents of the dissertation and puts forward to the further study of the content and direction.