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| 日期:2012-1-18 | 作者:无忧论文网 | 编辑:tinkle | 点击次数:15 |
| 销售价格:300元 | 论文编号:lw201201181141548585 | 论文字数:12581 | |
| 论文属性:本科毕业论文 | 论文地区:英国 | 论文语种:English | |
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Abstract
Electronic manufacture industry is one of the industries which need cooperation of different firms. The cost control of these companies can not only care about the inner of enterprise, but also should cover the enterprises in the supply chain. The process of product manufacture can divide into different activities such as planning, purchasing, manufacture, delivery, good rejected and so on. Only if the actual cost of all these activities lower than the target cost which formulated in the first beginning, there will be considerable profit for the enterprises. This research first did literature review which covers the concept and development of supply chain management, the constitution of supply chain, the feature of supply chain cost control, the status and problems of Chinese electronic manufacture industry. Interview was used to collect primary data from the specific electronic manufacture company. A supply chain cost management system was formulated with the purpose to control the cost of final product. An integrated method of Activity Based Costing and Target Costing was chosen to do the analysis on the primary data of two specific products. The conclusion of this research was shown in the last chapter and some recommendations were proposed at the end of the research for Chinese electronic manufacture firms.
Keywords: electronic manufacture industry; supply chain cost control; Activity Based Costing; Target Costing
Chapter1 Introduction
The Background of This Research
The http://www.51lunwen.com/supply/2009/0621/lw200906210713365309.html competitions in 21 century will no longer the competition between single enterprises, but the competition between supply chain and supply chain. There will be only supply chain in the market not enterprises (Christopher, 1998). The prophecy in later 20 century indicated that the market competition will transform from the competitions between enterprises to a higher level competition between “extend enterprises” – the competition between supply chains. Just from the concept of supply chain proposed in 1980s, the thinking of supply chain management now is using in all walks of life.
Supply chain includes all the activities in the manufacture process from raw material
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