A Study On Theory And Method Of Integration Supply Chain Cost Management

The theories, methods and applications of supply chain cost management are important topics of research in cost management. The dissertation studies cost management theories and methods in depth. Based on the analysis of the current problems of the research and application of supply chain cost management in China, the dissertation focuses on the integrated cost management methodology and implementation techniques in terms of supply chain. The major research results include the followings.First, the dissertation elucidates the characteristics of the supply chain cost management, and analyses the complexities of the supply chain cost management. It formulates integrated cost management system structure and its corresponding cost management methodology(such as the hierarchy model,process cost management model and knowledge sharing) using the concepts of integration of management.Secondly, the dissertation elucidates the meaning and the principles of the supply chain's foundation based on cost. It presents the decision management mechanism of the supply chain's foundation, puts forwards the cost optimization model of the supply chain, and designs the harmony mechanism of the supply chain based on Multi-agent.Third, this paper first studies the reasons of the transaction cost in the supply chain from the transaction cost economics, studies the cost problem in the supply chain management, and derives the strategies between the enterprise and the supplier by using the game theory when they don't have the complete information in the different markets, which will provide a theoretical guidance to the supply chain cost management. Based on these studies, it studies the relationship among the supply chain, transaction cost and marketing channel, analyses the important effect of the marketing channel to the supply chain, and put forwards studying methods of the marketing channel based on AHP and objective programming.Fourth, the dissertation elucidates the basic connotation of the Design For Cost and the characteristics of the interorganizational DFC. It presents the figure of the interorganizational DFC, introduces the main content of the interorganizational DFC, and puts forwards the cost estimation mode based on xBOM. It designs the organization mode of the DFC in term of supply chain, studies the methods of the DFC, and presents the cost optimization methods based on neural network, Genetic Algorithm and tabu search.Fifth, the dissertation analyses the problems in the cost control, studies the cost driver system. It puts forwards the generalized multistage work center, puts it into the cost control and presents the cost control mode based generalized work center. It elucidates the structure of the ERP and the functional model of the MES, and designs the cost management system based on ERP and MES.