Research On FMCG Supply Chain Cost Management

Fast moving consumer goods (FMCG) industry has occupied a very important position in the global economy. The consumption of daily life are inseparable from it. Supply chain in this industry is relatively long, running faster than other industries. Fast moving consumer goods are more sensitive to supply chain costs. As the value of single-FMCG is low and it can not make fat profits, manufacturers often pay close attention to supply chain costs.With the improvement and maturity of the enterprise internal manufacturing cost management, it is more difficult to increase their profits by improving labor productivity and save their internal resources. Reducing supply chain costs have become the inevitable choice for manufacturer. Clearly, study on supply chain cost management of fast moving consumer goods has important practical significance. Based on the analysis of supply chain status of fast moving consumer goods, the paper summarizes the characteristics of fast moving consumer goods supply chain, and defines the range of supply chain costs of fast moving consumer goods. On this basis, the paper builds the framework of the supply chain cost management of fast moving consumer goods, which are strategic position of fast moving consumer goods supply chain, choice of suppliers in fast moving consumer goods supply chain, supply chain cost accounting system, and supply chain cost control systems.Then, the paper studies deeply on ABC-based supply chain cost accounting system of fast moving consumer goods, studies on accounting model of activate-based costing, and build ABC accounting system based on SCOR model. This paper also focuses on target cost -based cost control system of fast moving consumer goods supply chain, analyses the implementation of target cost, and quotes a supply chain cost model based on a linear programming considering a compromise of quality, cost and time.Finally, the paper analyses a case of fast moving consumer goods supply chain cost management, to certificate the feasibility of the application of supply chain cost management on the fast moving consumer goods industry.