【作者】 孟磊；

【导师】 张少杰；

【作者基本信息】 吉林大学 ， 投资管理， 2008， 硕士

【摘要】 本文论述了成本管理在国内外发展的历史进程,介绍了供应链成本管理形成和发展的必然趋势,以供应链管理、价值链管理、物流管理、成本管理等相关理论为基础,围绕着中油洁能集团分部吉林SINO GAS集团有限公司运营成本的现状,通过供应链成本管理的方法,实现低成本运营,获得低成本竞争优势。通过对吉林SINO GAS集团有限公司目前的生产经营管理现状分析,找出成本高居不下的症结,在分析了其供应链现状的基础上,确定了企业基于供应链组织成本管理的基本思路,同时设计了吉林SINO GAS集团有限公司供应链成本管理运作方案,提出公司推行供应链成本管理的科学性和迫切性,最终为吉林SINO GAS集团有限公司供应链成本管理方案的实施,提出针对性对策和建议。更多还原

【Abstract】 With the global economic integration deepening and increasing competition in the market, competition among enterprises will be reflected in their supply chain.Supply chain management is bound to result in costs and expenses,which have a corresponding cost and produce a supply chain cost. In recent years, the management of supply chain costs caused enough attention,the reasons are mainly two aspects:one is that competition among enterprises will be reflected in their supply chain,the other is that cost-optimized potential can be achieved only through supply chain cost management.Supplu chain cost management constructs theoretical framework to guide it, and brings theories and tools of cost management into the field to supply chain management.Through supply chain cost management,the final product prices become lower and the social wealth is saved.Supply chain management is a new breakthrough to have competitive advantage and achieve value created.Under such background, this paper takes research on supply chain of Sino Gas Group Limited in Jilin Province,and uses the tools of value chain analysis to achieve supply chain cost management.Through this research, enterprises can re-evaluated the value chain under the framework of value chain analysis,realize the factors affecting supply chain cost,optimize the supply chain,and help enterprises take specific measures to achieve the minimum of cost.Based on the theories of value chain management,supply chain management and cost management,this paper uses reseach methods which are combination of a theoretical analysis and empirical analysis, qualitative analysis and quantitative analysis,and takes research on supply chain cost management of Sino Gas Group Limited in Jilin Province.Through this,enterprises achieve lower cost and have competitive advantage.Through the analysis to current status of production and operation management of Sino Gas Group Limited in Jilin Province,the basic ideas are defined based on supply chain cost management,and the porject are designed.According the urgency of implementing supply chain cost management,the measures are put forward to ensure supply chain cost management to implement. The structure is arranged as followings:Chapter 1, introduction.Based on an important social status and current urgency, summarizing the outcome of relative research on supply chain cost management based supply analysis, the theoretical value and practical significance of paper are illustrated. Moreover,the main content,logical structure and research methods are arranged.Chapter 2,the theory of supply chain cost management.The cost management and supply chain cost management are defined, then the theory of supply chain cost management and basic framework are illustrated.Compared to traditional cost management theory, the supply chain cost management has its own characteristics.As a new value chain structure,it can make enterprises better meet needs of customers,optimize his own system of supply chain through the design of systems and effective management.Chapter 3,the supply chain cost management based on value chain analysis.This part puts supply chain cost management into the framework of value chain analysis,uses the tool of value chain analysis to make research on the costs of supply chain.At last,the supply chain is optimized.Chapter 4, empirical study. Through the analysis to current status of production and operation management of Sino Gas Group Limited in Jilin Province,the basic ideas are defined based on supply chain cost management,and the porject are designed.According the urgency of implementing supply chain cost management,the measures are put forward to ensure supply chain cost management to implement.Chapter 5, the conclusion of research and expectation. This chapter Summarizes the main conclusion of research, and makes clear decision of follow-up research according shortcomings of paper.更多还原