Font Size: a A A

Research On The Optimization Of Supply Chain Cost Control Of Y Company

Posted on:2021-04-11Degree:MasterType:Thesis
Country:ChinaCandidate:L X PangFull Text:PDF
GTID:2439330626463054Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the advent of the information age,the manufacturing industry,as a pillar industry in China,is facing unprecedented challenges.How to successfully transform is a common topic for all enterprises.Due to the limitations of the industry's own characteristics,strict cost control has become a secret weapon for dairy processing enterprises to be invincible in the fierce market.The traditional cost control method has not matched with the current production characteristics of dairy enterprises.Starting from the perspective of supply chain is the best choice for enterprises.Paying attention to the cost occurrence of all important links in the supply chain of enterprises can help enterprises to control the cost more accurately.Therefore,this paper takes Y company as the case study object,combines the supply chain theory with the company's cost control activities,and makes a detailed discussion and Analysis on how to optimize the supply chain cost of Y company.In the chapter of introduction and core theory,this paper reviews the research results of domestic and foreign scholars on supply chain cost control,and expounds the concept and control methods of supply chain cost control related to the research content of this paper.Secondly,case analysis and expert interview are used to study,combined with the data analysis in the past five years,it is concluded that the main problems in the current supply chain of Y company are high procurement cost,serious inventory backlog,unreasonable product pricing and so on.B ased on the problems found,this paper designs the optimization scheme of supply chain cost control for Y company,introduces the necessity and feasibility of implementing the optimization scheme,and designs the optimization framework and steps.This paper focuses on the application of liquid dairy products as an example,through the objective activity-based costing to recalculate the three main types of liquid dairy products,and analyzes the reasons for the differences between the calculation results and the results under the traditional cost method,then builds the evaluation model of supply chain cost controle ffect based on the AHP,and determines the weights of different levels in the effect evaluation model After that,suggestions on security work are put forward from the perspectives of personnel and information technology.This paper finds that it is more scientific and reasonable to divide the cost of dairy products by using the target activity-based costing method.Combined with the problems existing in the important links of the supply chain of Y company,it further puts forward targeted suggestions for optimizing the cost of the supply chain from the perspectives of purchase,storage,production,sales and logistics,and establishes the scoring basis for the later evaluation of the cost control effect of the supply chain.Through the research of this papre,we find a new way for Y company to improve the overall cost coftrol level of the supply chain,and hope to provide some reference for other dairy processing enterprises.
Keywords/Search Tags:Supply chain cost control, Objective cost method, activity-based cost method
PDF Full Text Request
Related items