Research On Supply Chain Cost Control System Of A Company

With the development of economic globalization,integration and information technology,enterprises are facing increasing competition pressure at home and abroad.The competition relationship between enterprises has changed from the competition among single individuals to the competition among enterprises in the supply chain.The traditional production management and cost management mode have been strongly impacted.Enterprises gradually realize that it is necessary for them to have a foothold at present Implement more advanced cost management mode.After a long period of theoretical and practical exploration,supply chain cost management has become an effective measure to reduce the total cost of enterprises.However,due to the late implementation,the management mode has not formed an authoritative system.At present,most enterprises use single methods such as target cost method,activity-based cost method,and improvement cost method to manage supply chain cost.In view of the advantages of each method,the cost management of supply chain has been improved Shortcomings,this paper combined with the current situation of the supply chain of the target enterprises,targeted selection of appropriate cost management methods,on how to build a perfect supply chain cost control system in-depth study.This paper selects a furniture manufacturing company a as the target enterprise,studies its current supply chain cost status,and puts forward corresponding solutions to the existing problems.Firstly,it systematically expounds the relevant theories of supply chain,supply chain cost management and control methods,and target activity-based costing.Secondly,it analyzes the current situation and existing problems of a company's supply chain management and control from the aspects of the company's internal and external operating environment,operating efficiency,operating cost,etc.,mainly including five links of purchase,production,sales,logistics,and inventory.Then it analyzes the current supply chain cost management of a company The shortcomings of control,with its representative Z branch as the breakthrough point,this paper proposes to use the target activity-based cost method for optimization and improvement,combined with the operating conditions of Z branch,the target cost method and activitybased cost method are combined to build the target activity-based cost management system,and finally through the analysis of the cost differences of Z branch and combined with the problems in the supply chain of A company,it puts forward the corresponding targeted The solution measures and the guarantee measures for the normal operation of the control system.In order to prove the effectiveness of the target activity-based costing in the supply chain cost control system,and provide theoretical and practical reference for the same type of enterprises.