| 试论跨组织成本管理 |
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| 引用本文： | 陈华娣. 试论跨组织成本管理[J]. 南宁职业技术学院学报, 2007, 12(4): 87-89 |
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| 作者姓名： | 陈华娣 |
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| 作者单位： | 南通广播电视大学,如皋分校,江苏,南通,226500 |
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| 摘 要： | 成本动因和成本结果之间往往在时间、空间上相互分离,这使得企业必须与采购商和供应商建立高度信任和资源共享的供应链环境。而采用目标成本法、功能价格质量权衡法以及成本探查法可共同降低产品设计阶段的成本。
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| 关 键 词： | 供应链 跨组织 成本管理 |
| 文章编号： | 1009-3621（2007）04-0087-03 |
| 收稿时间： | 2007-08-13 |
| 修稿时间： | 2007-08-13 |
On Inter-organizational Cost Management |
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| CHEN Hua-di. On Inter-organizational Cost Management[J]. Journal of Nanning Polytechnic, 2007, 12(4): 87-89 |
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| Authors: | CHEN Hua-di |
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| Abstract: | Cost drivers and cost results tend to be mutually exclusive in terms of time and space, which makes enterprises establish a high - degree of trust and supply chain environment for sharing of resources with purchasers and suppliers. The application of target costing, cost exploring and functional price quality tradeoff method can reduce production costs in the design stage. |
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| Keywords: | supply chain inter - organization cost management |
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