A Study On The Cost Control In Supply Chain Environment

As the economic globalization develops, the competition between corporations changes to competition between supply chains. The study on supply chain is a hot topic. It is reasonable to choose cost as the main standard to evaluate the performance of a supply chain. But there are few papers to study supply chain cost from the of accounting. This paper classifies supply chain from the view of accounting, and use new methods to control supply chain cost to make the supply chain more competitive.It is found that from the viewpoints of control purpose, control executive and control method, the supply chain node cost control and the supply chain cost control is totally different. The cost control of supply chain node discusses the differences between cost control in or not in supply chain environment, and figures out the differences to control them. The supply chain cost control discusses how to make every node work hard to reduce their costs, If everyone's cost is low enough, the price of the product of supply chain will be low enough to attract more consumers.Chapter 3 includes 3 sections. The first section analyses how to classify the cost in a node enterprise. The cost is classified to four parts according to space dimension and the cost control is classified to four steps according to time dimension. The second section introduces 7 methods fit for the cost control of supply chain node enterprise. The third section is based on the first and the second sections to discuss how to use these methods to control cost in four control stages.Chapter 4 also includes 3 sections. The first section discussed who will implement the cost control of entire supply chain. The second section definitudes the concept of supply chain cost. The last section designs a strategy to incentive the node enterprise to reduce cost using principal-agency theory. A mode is built to describe the incentive strategy and an example is designed to prove the rationality of the strategy...