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Research On The Optimization Of Supply Chain Cost Management In X Feed Company

Posted on:2021-05-17Degree:MasterType:Thesis
Country:ChinaCandidate:X X LiFull Text:PDF
GTID:2439330605950311Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under the background of Agricultural supply-side structural adjustment,China puts forward some measures of "three elimination,one reduction and one supplement",which aims to help enterprises optimize the allocation of resource elements and reduce their operating costs.For feed processing enterprises,due to the trade friction between china and USA,with the rising cost of raw materials,and the impact of animal inspection,with the increasing of the testing costs,enterprise production and operating costs continue to increase.On the other hand,the enterprise's existing cost management methods are relatively backward,it is difficult to find the reasons for high costs.The traditional cost management method mainly controls the internal cost of the enterprise,and pays little attention to the upstream supplier and the downstream dealer,which leads to the higher product cost.Supply chain cost management extends the idea and method of cost management to the whole supply chain,which provides a new idea for enterprises to manage the cost of each link in the supply chain.In view of this,this paper applies the theory of supply chain cost management,taking X enterprise of feed production as an example,carries on the thorough analysis to its implementation of supply chain cost management,in order to help the enterprise establish the perfect supply chain cost management system,and reduce production and operating costs.The main contents of the paper include three aspects:First,on the basis of combing domestic and foreign scholars' research on supply chain cost management,the theory and method of supply chain cost management are constructed,it is found that the enterprise is trying to introduce the method of supply chain cost management,but there is confusion in the division of supply chain cost.Secondly,the paper analyzes the problems and reasons in the supply chain purchase,internal production and sales,and the main problem is the method of supply chain cost management is not well applied to the enterprise,and found that the cost is still too much in the enterprise,ignoring the upstream and downstream cost management.Finally,through the use of financial and non-financial indicators comparative analysis,combined with the idea of supply chain cost management optimization and the practice of listed benchmark enterprises,according to X company's actual operating conditions,some optimization measures are put forward,such as establishing strategic cooperative relationship with upstream buyers,optimizing production flow,strengthening sales channel management,implementing activity-based costing and establishing supply chain cost management system.The conclusion of this paper can provide some valuable optimization suggestions for X company in the implementation of supply chain cost management,so as to reduce enterprise cost and enhance enterprise competitiveness.
Keywords/Search Tags:Feed processing enterprises, Cost management, Supply chain cost
PDF Full Text Request
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