【摘要】 管理科学的发展和传统成本管理体系自身变革的需要促进了战略成本管理的诞生和发展.将战略成本管理引入供应链成本管理中,归纳了战略成本管理的核心思想,从成本内容、层次和阶段分布三方面分析了供应链成本,提出了供应链战略成本管理的目标和过程.更多还原

【Abstract】 The development of management science and the demand on the improvement of traditional cost management system promote the origin and development of strategic cost management.The strategic cost management is introduced into supply chain management.Specifically,the core ideas of strategic cost management are concluded,and supply chain cost is analyzed from three aspects of content,layers and place distributing.Based on these,the objectives and processes of strategic cost management in supply chain are presented.更多还原