China's Retail Supply Chain Cost Management Research

With the entry of many foreign retail enterprises and their getting most of the market share quickly in China, our retail market competition lead to much extent. Chinese retail enterprises have realized that they must not only rely on optimization and utilization of their internal resources, but also take full advantage of the external resources to respond immediately to market demands and practice supply chain management. Supply chain cost management is an important part of supply chain management. It demands the extension of the traditional internal-oriented cost management idea and methods to cover the whole supply chain. Supply chain cost management is an evolution in traditional environment and is necessarily the direction of future development of modem cost management. It will become a new breach to get the competitive superiority for china retail industry.From the view point of the business, this dissertation bases on customers' requirement, choosing three cost management methods: Target Cost, Activate-Based Costing and Value-Chain Analysis, to manage the cost in the supply chain and try to construct a cost management system of supply chain. The execution of the system begins with fixing the strategy position and choosing the suitable supplier, then turns to target define, target cost decompose, target cost accomplish, and lastly, ends in the examination and evaluation of cost. At the end of the dissertation, some problems about supply chain cost management system were referred, mostly about the arrangement of organization, the mechanism of information sharing, the mechanism of profit and distribution.