Research On Method Of Inter-organizational Supply Chain Cost Management

Since the 1990s, continuous progress of science and technology and economic has promoted the formation of global information network and market. The global economic integration has strengthened enterprises' cooperation, and the way of value creation has gradually changed from division within the organization into a inter-organizational supply chain division of labor, therefore the supply chain management which developed on the basis of the logistics has been taken more and more seriously by enterprises. With the increasing competition, the cost control strategies within the organization based on increased productivity has little effect, the In the 21st century when the competition has changed from between enterprises to between the supply chains, the inter-organizational supply chain cost management is becoming the new breakthrough point of enterprises' obtaining the competitive advantage.Traditional method of cost management has been confined within the enterprise, even only the production process, without unifying the upstream suppliers and downstream distributors' situation on a cross-enterprise supply chain angle, which makes it difficult to apply the traditional method of cost management in inter-organizational supply chain cost management. In addition, traditional cost management methods still lack the concept of strategic cost, ignore the transmission of the supply chain's cost information, and can not take advantage of coordination across the organization to reduce costs, which makes the traditional cost management methods some limitation in the supply chain environment. Therefore, it is necessary to combine the supply chain management with cost management, and propose inter-organizational supply chain cost management theory and methods based on existing theory and business practice.The paper uses the standard research method. Based on the inter-organizational cost control, it reviews the basic concept and basic theory of the supply chain cost management. According to the characteristics and requirements of inter-organizational cost management, the paper applies target costing and activity-based costing to inter-organizational cost management based on the traditional methods of cost management. The paper not only demonstrates the two methods' adaptability in inter-organizational supply chain cost management theoretically, but also describes the application and implementation in the inter-organizational cost management in detail.The transmission of information is an important part of inter-organizational supply chain cost management. For better supply chain cost management in today's society when information technology has rapidly developed, the paper also proposes three information technologies: information sharing platform, internet of things and Multi-Agent technology, to make the inter-organizational supply chain cost management more operational in the integrated information environment.