Based On Target Cost And Activity-based Costing Method For Supplier Evaluation And Cost Optimization Research

Along with the economic globalization and the emergence of globalmanufacturing, global competition has accelerated the change of marketdemand, enterprises can quickly respond to market demand, managementthought from "lateral thinking " to " lateral thinking" transformation,supply chain management is a typical representative, is the product ofsocial and economic development.In today’s market environment, from product design, raw materialsupply, production, assembly, packaging to parts, transportation, salesare made by many enterprises and factories to link together, forming anordered product supply chain and value chain. Products and commodityexchange channels and methods, the increasingly complex and diverse,suppliers, manufacturers and consumers of the external environment isbecoming more and more difficult to forecast, the competition among theenterprises is becoming more fierce. So, how to manage and controlsupplier and demand between the logistics, information flow and capitalflow, how to reduce inventory, accelerate the turnover of logistics andcapital flow, how to improve the production and circulation of commoditiesefficiency to become the urgent need to solve the problem.Supply chain cost management is the important content of the supplychain management, is the inevitable trend of the development of moderncost management. In recent years, the supply chain cost management to getthe attention of the community, both because of the competition betweenthe enterprise is increasingly being replaced by the competition betweenthe supply chains, on the other hand, with the enterprise cost management method of increasingly perfect and mature, cost optimization of supplychain cost only by integrating. In our country, the supply chain costmanagement research is not systemic and thorough enough, this article fromthe angle of the supply chain cost management discussion and analysis forthe cost of the supply chain, the practice to provide academic reference.