Building Supply Chain Cost Control Systems

Cost control of supply chain is the key problem in supply chain management (SCM). In this article, according to the characters of supply chain, the author makes research creatively on cost control of supply chain from the accounting viewpoint. Combined with the idea of modern cost management, the author bring out a thinking of constructing a supply chain cost control system and design a model of the system which faced the whole process of the supply chain. The system is a circulatory system and made up of three stages: cost target determination, cost target breakdown, cost target realization. Two kinds of key technology-Multi-agent and Data House are also discussed and construct a cost information integrated system of supply chain. At the end of this article, author make a research on the application of this cost control system exampled with Wanxiang group's distribution chain project.