Research On Cost Measurement And Control Models For Cluster Supply Chain

Enterprise management mode is being changed by a single enterprise management mode into supply chain management. The development of economic calls for the needs of the application of cost management in the supply chain, which is one of the most important trends in the field of cost management. However, the weak basis for cost management of Small and Medium Enterprises (Hereinafter referred to as SMEs) and the lack of funds and personnel various resources make most of the current cost management methods and technologies in supply chain can not be applied into SMEs'management. All of these give practitioners in SMEs and researchers in the field of cost research an important research topic-the unique management mode of cost management for SMEs in the supply chain environment.A study on the cost management mode under the cluster supply chain structure of SMEs is conducted and a unique Sustainable Cluster Supply Chain Cost Management System for SMEs is given in this dissertation, which has general guidance for the SMEs in the cost management across the enterprise. Next typical cost measurement and control technology for this system, including environmental costs, manufacturing costs and logistics costs, are studied deeply. The specific contents are as follows:(1) The cost management model under the sustainable cluster supply chain structure of SMEs is proposed, and the concepts, characteristics and the study scope of the cost management of the sustainable cluster supply chain are also given. Through the analysis of the cost items, cost behavior and cost drivers of the cluster supply chain, the framework of the cost management of the sustainable cluster supply chain is constructed; in order to assist the effective implementation of this sustainable cost management system, the information means for cluster supply chain are designed as an effective support tool. The concept of building sustainable cost management information system is proposed and the functions and operating environment of the sustainable cost management information system are planed.(2) The concept of the environmental costs of cluster supply chain is introduced and cost measurement model of the cost of cluster supply chain is designed; then the interaction of the environmental costs, environmental quality and the economic growth is analyzed, the interaction model of the cost of cluster supply chain and the cluster size is constructed. Then the control objectives of the environmental costs of cluster supply chain and the measurement principle and indicators for the harmonious development of the cluster supply chain are proposed and the model of the environmental costs control based on resource carrying capacity is built.(3) The philosophy of EVA is introduced to redefine the concept of Integrated Product Cost (IPC), which splits the IPC into integrated manufacturing costs (IMC) and integrated logistics costs (ILC), then the framework of the integration product cost management (IPCM) in cluster supply chain is proposesd, the accounting principles of IPC are planed. Next the EVA concept is integrated in the RCA system, the framework of IMC based on EVA-RCA is conducted, the accounting rules and the algorithm flow of IMC are designed and accounting model of IMC based on EVA-RCA is constructed. Then, The concept of MAS Union is introduced, the mathematical tools are used to describe the control problem of IMC for cluster supply chain uses, the process agent to complete the task of the optimization of the manufacturing cost is designed, the process of selection process and calculation of the optimal portfolio allocation of agent are given.(4) The time-driven standard operating cost method of EVA (EVA-TDSABC) is introduced to improve the method of TD-ABC. the meaning of EVA-TD SABC cost accounting system is defined and the EVA-TDSABC accounting system is constructed; then the composition of cluster supply chain integration logistics costs (ILC) is analyzed and ILC accounting model is built, the ILC accounting algorithm flow is designed; next the control prototype of ILC is proposed to establish the uncertainty fuzzy neural network model and the ambiguity fuzzy neural network. In the case of uncertain customer demand, lead time and expediting cost. Neuro-Fuzzy is used to predict random variables and the multilayer perception artificial neural network (MLP-ANN) to simulate on the optimal order quantities under the minimum cost constraint of the total integrated logistics costs, and then the cost control for the overall cluster supply chain logistics costs will be achieved, and the simulation experiment is carry out.(5) The basic information and characteristics of the leather industry of Shuitou in Zhejiang are studied, the cost occurring processes, including raw materials input stage, production and processing stage and waste disposal stage, are analyzed. Then the former models for cluster supply chain inculding the environment cost control model, the IMC control model and the ILCcontrol model are verified in the context of Shuitou in Zhejiang.Finally, the work of the full text is summarized, and the features and innovations of the dissertation are introduced and the problems for the future in-depth research are pointed out.