Research On The Supply Chain Cost Managemengt Optimization For ZK Company

As the global market becomes more and more competitive,and due to the shortening of product life cycle and diversification of customer demand,the traditional cost management model is facing great challenges.Companies need to master advanced cost control methods to gain cost and competitive advantage.After a long period of research and discussion,supply chain cost management has become an effective strategy to reduce costs,but this kind of management has not yet formed an authoritative system of cost management system.At present,most manufacturing industries in China use a series of single methods such as objective cost method,standard cost method and activity-based cost method to control cost.However,these cost management methods have their own disadvantages.If enterprises use a single method for cost management,the cost will not be minimized because of the limitations of each method.Therefore,how to optimize the cost management of target enterprises and combine the advantages of various cost management methods to build an effective cost management system is studied in detail in this paper.This paper selects ZK,a beverage manufacturing company,as the research object,studies its present cost management situation,and analyzes the causes of existing problems and puts forward corresponding measures to solve them.First of all,this paper expounds the relevant theoretical basis of supply chain,supply chain cost management and target operating cost management at home and abroad.Secondly,By researching the current cost management status of ZK company,the paper finds that this company have some problems such as overstock of raw materials and imperfect procurement process in the procurement process,increase of raw material cost andwaste of resources in the production process,brain drain of sales personnels,overstock of product inventory and high cost management of the wholesale sales model in the sales process.In response to the shortcomings of ZK company,the paper puts forward an optimized measure to cite the target operating cost management system.According to the actual situation of the case enterprise,this paper focuses on the construction of the target operating cost management system which combines the target cost method and the operating cost method to carry out cost management for ZK company.The application effect of the system is evaluated from the angle of process optimization,production decision and cost management.And the paper puts forward the corresponding safeguard measures of the system implementation.The aim is to prove the validity and feasibility of the target operating cost management model in supply chain cost management and then for other enterprises to provide a certain reference.