As global economic integration of the sustainable development of the increasingly fierce market competition, the electronic manufacturing industry has entered a meager profit era, so the cost management is facing severe challenges. Many enterprises have chosen to control and reduce supplier costs in order to continuously enhance the competitiveness of their products. However, the actual implementation process of controlling the total cost, due to the lack of overall supply chain concept, excessive pursuit of the low purchase price, leading to the rise in other costs, is not reached a corresponding result. So it is important and necessary for the enterprises to construct a reasonable supplier cost management model under such a new operating style.Based on cost management theory ( target cost management and activity-based costing and other cost-management tools) and the process methods, we identify and confirm the total cost of materials possessed by supplier, then use the 6 simga DMAIC model to improve it. |