The Research On Supply Chain Management Optimization Of M Company Based On Cost Perspective

Real estate industry is the pillar industry of the national economy, the healthy development of the real estate industry is essential to the stable operation of the entire national economy. A new round of reshuffle movement of the real estate industry has begun, the real estate industry will enter to the competition between the supply chain and supply chain era such as manufacturing.In today’s increasingly competitive market, many companies realize that not only rely on their own resources to participate in market competition, improve operational efficiency, but through the supply chain parties involved cross-sectoral, cross-functional and cross-enterprise cooperation, the establishment of a stable, good, the coexistence partnership,through the sharing of resources and risk among members of the supply chain, to achieve the lowest cost and the overall optimization of the supply chain, improve the competitiveness of the entire enterprise.In this context, in the form of case from the concrete practice of the target company as a starting point, studying supply chain management optimization based on cost perspective has a profound sense.Company M is a listed company, operating mainly in real estate development and management,it’s comprehensive strengh is relatively stong business within the line. but in recent years, the development of company M is slow, operating cost is high, At the same time, some company who have considerable strength with M in corporate performance increased steadily. The main reason is because company M hasn’t realize the importance of supply chain management to the cost and make timely adjustment of the company’s strategy, company’s supply chain management is chaos.This paper is study supply chain management optimization from the supply chain cost and supply chain management theory. Divide the supply chain costs from the perspective of the real estate industry, and based on accounting study,supply chain cost management can be understood as an accounting control tools.With the analysis of M Company’s existing cost problems of supply chain management and comparing with the inline business models, learning excellent experience, open up from three dimensions of cost management, standardized management and relationship management.cost management.Cost optimization contains design cost optimization, procurement cost optimization and building cost management system based on target costing.Standardized management and relationship management are extending and supporting cost management.The three dimensions mutual penetrate and merge to form a set of optimization. Then proposed the implementation of measures to reduce overall operating costs and enhance efficiency in the use of corporate funds.Finally proposed an optimized evaluation system,evaluate the optimization programs from the efficiency, cost-effectiveness, satisfaction, cooperation in five aspects,provide a scientific basis and decision-support for its continuous improvement.It also can be the assessment of supply chain related companies and the judgement criteria of employee’s implement result.