Research On The Application Mode Of XBRL In Supply Chain Cost Management

The current market competition is becoming more and more intensive, and the global economic is in the middle of unrest, in order to get the long-term development and get a firm foothold in these, depending on enterprise’s own resources adjustment is far from enough. Business management thought tend to be flat, the market competition is changing gradually into the competition between supply chains, supply chains had began to save cost over the organizations. At the same time, information technologies that is represented by internet technique, keep improving and reforming all the time, the emerging information technology, like XBRL, are widely applied in global capital supervision markets and the economic activities affects a lot. In order to know more timely and reliability information, survive from this cruel market, the managers and investors try to find one new IT. In this background, XBRL application in supply chain cost management is not only the irresistible trend of the objective environment and the facts, but also expands XBRL technical application areas. And make a prominent of its advantages. For the supply chain cost management and the healthy development of XBRL has very theoretical significance and practical value, in the XBRL and network advantage basis of supply chain cost management system.First, to expound the XBRL technology overview, supply chain cost management of the basic framework and these basic theories, From two aspects which are the necessity of XBRL application from the technical support and theoretical support, to discuss the feasibility of the application. According to the model construction which are global, choosing XBRL_GL and XBRL_FR as the main technology foundation should to abbey3principles:data unity and soft principle, with the supply chain cost management properties and mechanism, this paper restructures the supply chain cost business processes, includes three parts:manufacturer-retailer, distributor-purchaser and enterprise internal cost which can be represented by manufacturers. The nodes enterprises’internal and mutual operation cost method are used to ensure that information collection are in reliability, and XBRL is the carrier of all kinds of information, which can ensure the information be transported rapidly, accurately and timely. To achieve the scope of cooperation good coexist situation, the supply chain elements phase in the fierce competition of markets, information sharing within supply chains.In order to make sure the process of application model can be easily understood, the T group is exampled as a case, and analyze the supply chain structure of this group of carries on the strategic positioning, discuss T group supply chain cost management model of properties and operation mechanism, and thus for the construction of the management mode, and gain enlightenment for practice in the future can be used as a reference. Finally, combining with the actual conditions and case analysis, puts forward some enlightenments and related suggestions about applying XBRL into supply chain cost management model.