Interorganizational Cost Management Research Based On Supply Chain

In today's global economic integration, through the growing cooperation between enterprises, makes the value creation gradually shift from mainly division within the organization is based on division of labor between the supply chain organization, developed on the basis of logistics supply chain management is becoming more and more brought to the attention of the enterprise. Along with the intensifying competition between businesses, improve product productivity and cost control organization has achieved little cost management strategy, enterprises need to is in the lead on the cost management strategy to deal with each other more fierce competition, market competition has shifted from between enterprises to the supply chain between organizations.Traditional cost management methods only focus on internal cost management, even including product planning, process, production process, only did not stand in the Angle between the organization of the supply chain, combined with the supply chain from upstream suppliers to the downstream vendors of cost control, which makes it difficult to apply in inter-organizational cost management based on supply chain. In addition, the traditional cost management method for insufficient attention strategy cost concept, for the cost of the supply chain information no attention, can't make full use of the synergy between organization to make costs have been reduced, which makes it will not be able to get sufficient development in supply chain environment. Enterprise, therefore, it is necessary to combine the cost management of supply chain management and the enterprise itself, based on the existing theoretical research and practical recommend appropriate organizations based on supply chain cost management theory and method.Inter organizational cost of supply chain management mode has carried on the system analysis, in order to supply chain cost information between enterprises can more accurately according to the organization to arrange its cost management. Through the analysis of domestic and foreign scholars research achievements, the more foreign scholars studied the inter organizational cost management theory and related tools, and no more focus on the tools selection, this article through the analysis of inter-organizational cost management tool to select the two cost management tools, respectively is the target cost method and the homework cost method, and applies the two methods of management integration in inter-organizational cost management based on supply chain, adaptability and put forward the corresponding optimization analysis of the specific implementation plan, finally put forward after a fusion method of cost management. And with a company as a case to validate this method of cost management, the feasibility analysis.