The Supply Chain Cost Management Of Electronics Manufacture Enterprise

Along with the changes of the market environment and the development of global economic integration, competitions between electronics manufacture enterprises become more and more intensive. In order to developing and maintaining its core competitiveness, electronics manufacture enterprises have realized that they must not only on optimization and utilization of the internal resources, but also take full advantage of the external resources to respond immediately to market demands and practice supply chain management. Supply chain cost management is an important part of supply chain management. It demands the extension of the traditional internal-oriented cost management idea and methods to cover the whole supply chain. Supply chain cost management is an evolution in traditional environment and is necessarily the direction of future development of modern cost management. It will become a new breach to get the competitive superiority for manufacture enterprises.Based on previous research results, the supply chain management and management control theory are researched, and the basic methods of cost control are discussed. Then, electronics supply chain is described; the contents and extent of activity cost and transaction cost are defined in electronics manufacturing enterprises, and the status quo of electronics manufacturing supply chain cost control is studied from the standpoint of cost concept, cost accounting methods, and cost control. Moreover, the supply chain cost control systems are constructed, and the general idea is firstly formulating the cost targets, then establishing cost accounting system to calculate effective cost, calculating and analyzing difference between target cost and effective cost, and finally evaluating and perfecting the supply chain cost control effect.After analyzing the supply cost management and probing into the methods of cost management, the text define the content of supply chain cost, analyze the differences and relations between supply chain cost management that as a new cost management mode and traditional cost management. Expanding the cost management in accounting to supply chain cost management, choose the combination method of activity-based cost management and target cost management for the characteristics of supply chain cost. Expatiate the principle of activity-based cost management and target cost management, explain their rationality on theory. Establish cost management system which is combined by cost calculate system and cost control system, give an example to show this system.