Research On The Product-Oriented Supply Chain Cost Accounting And Optimization Strategy

Supply chain management is the product of social and economic development.Supply chain cost management is an important component of the supply chainmanagement and the product of the supply chain cost analysis and accounting is theproduct cost and the cost of the supply chain management based on. In recent years,the product of the supply chain cost management has aroused wide concern. On onehand, because of the competition between the enterprises is gradually replaced bycompetition between supply chains. On the other hand, along with the internal productmanufacturing cost management method becomes more mature and perfect, costoptimization space narrows gradually, only through the supply chain cost effectivemanagement to realize, this also means that the supply chain cost management is theinevitable trend of the development of modern cost management.Based on the view of product and he cost of reverse logistics in the process, thispaper divided the supply into the mode of procurement, production, sales and reverselink. Draw lessons from financial accounting, industrial logistics and supply chaincost related knowledge, this paper defines the product supply chain cost connotationand extension to science hypothesis, the cost of operation law from the internal costmanagement extends to the supply chain cost management category, the constructionof supply chain cost accounting model; according to the product supply chain costs ofdifferent level characteristics and current situation, put forward to product orientedsupply chain cost optimization strategy.This paper not only based on activity-based costing product supply chain costaccounting framework based on enterprise management, and puts forward to aproduct supply chain cost calculation and optimization measures for the productsupply chain, cost accounting, generation enterprises optimize the product supplychain cost, the enterprise can achieve sustainable development and long-termcompetitive advantage that provides theory reference and practical guidance...