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Research On The Cost Control Of BCS’ Internal Supply Chain

Posted on:2015-01-02Degree:MasterType:Thesis
Country:ChinaCandidate:N LuoFull Text:PDF
GTID:2309330467961505Subject:Logistics Engineering
Abstract/Summary:PDF Full Text Request
With the growing global market for automotive parts industry requireseconomies of scale and global supply chain as an integrated management approachhas attracted more and more importance in enterprises. Increasingly competitive automarket, the price sounds heard, car manufacturers face cost pressures, improve theirefficiency but also to put pressure on parts suppliers. High cost of the status quoprofits decline, become an obstacle to the development of auto parts enterprises.Competitive twenty-first century can be said that the competition between the supplychain, how to effectively reduce supply chain costs, become an issue of great concernto all enterprises. Supply chain cost control as the last piece of territory is playing anincreasingly important role in enterprise management. This paper aimed at the autoparts enterprise supply chain problems, on how to effectively control the cost ofenterprise supply chain, put forward the suggestion for the enterprises to effectivelycontrol costs.This paper aims for automotive parts supply chain problems, how to effectivelycontrol the internal supply chain costs to explore and make recommendations forenterprises to reasonable and effective cost control.Firstly, the status of the supply chain cost analysis studies conducted abroad, andBCS in the current environment status of the supply chain cost control has beenstudied and found that the presence of the internal organizational structure BCScompany responsibilities are not clear, the cost of liability evaluation mechanism isimperfect, lack of internal information technology, internal supply chain cost controlrange is narrow, outdated cost accounting methods and other issues. The next series ofquestions on this analysis and identify the causes of problems. Based on this proposedorganizational restructuring, cost control process improvement methods, quantitativeindicators of human performance improvement, information systems strategies tooptimize cost control internal supply chain. Finally, systematic cost solution, which isbased on the value chain objectives Costing. Based on Value Chain Costing is a target value stream oriented, with targetcosting and activity-based costing an effective way to control costs for businesses.Firstly, the target cost of enterprise strategic level decomposition, and then analyze theinternal operating costs and its motivation, flow comparative analysis critical controlaspects of the flow through the cost and value. On this basis, the budget lays out aframework for the process, in order to guide the internal supply chain cost controlbusiness processes. Finally, in the process improvement and information systems tooptimize the premise, the use of supply chain costing methods were larger internalsupply chain costs are several factors that affect classified, to study the internal supplychain cost accounting, which through the use of the BCS system solutions for thecompany’s internal supply chain cost effective control.
Keywords/Search Tags:Internal supply chain, Value chain, Target costing, Activity-basedcosting
PDF Full Text Request
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