The Research Of The Inter-Organizational Cost Management Based On The Supply Chain

Due to the rapid changes in market demand?the increasingly intensified market competition and the continuous improvement of the internal costing management theory,many companies are aware that it's just not enough to further reduce the product cost by solely relying on their own internal costing management,so they shift their attention to the enterprise exterior and hope to find some cost-cutting opportunities by collaborating with other companies.The cooperation between the enterprise and the companies of their exterior supply chain will be a develop idea.This article studies the inter-organizational cost management of the supply chain alliance,which is based on the whole supply chain,through inter-firm cooperation to control the inter-organizational cost,and accomplish goals of reducing the cost and improving the competence of the whole supply chain.Firstly,this paper systematically analyzes the domestic and foreign scholars' research results in this field,and then take the supply chain alliance including suppliers and distributors as the study subject,in which manufacturers is the core.By combining with the actual situation of domestic manufacturing enterprises,the writer summarizes the cost management framework,by which the manufacturer-centered supply chain alliance will implement inter-organizational cost management.This cost management framework includes three aspects: the structure design of the inter-organizational system,the cost accounting method and the supporting measure of the cost management.Lastly,by analyzing a company's inter-organizational cost management activities,the writer takes the specific inter-organizational cost management practices of a manufacturing enterprise as a case.Through the study,the article defines the specific content of inter-organizational costs,and then proposes how to design the structure of the inter-organizational system in the inter-organizational cost management process.Also the article discusses two cost accounting methods: the dominant method and the supporting method and starts with two aspects to research the supporting measure of the cost management,hoping this research can provide ideas for the following study,and this article also can offer advice for those organizations who want to implement inter-organizational cost management.