组织间的成本管理是集合价值链管理、供应链管理、组织理论、契约理论和成本管

理于一体的不同组织之间协调和合作的成本管理活动i,是现代管理会计的重要研究方

向之一。跨组织成本管理的目标是发现整体成本最低的机会。

供应链管理的实质是从亚当斯密的比较优势理论发展而来的,供应链管理使得物流

信息流以及关系管理这两大供应链管理问题联系在一起。

成本管理包括所肴针对成本结构和成本行为而事先施加影响或控制的措施,可以被

看作为提髙供应链或公司的效率所进行的所有活动。成本管理不仅仅局限于物资流和信

息流,而且也会管理来源于供应链中的各种关系。

供应链管理和成本管理看似没有交集,但的确存在着内在的联系。不管是成本管理

还是供应链管理,都是一系列复杂的方法、概念、工具的平台。供应链成本管理就是分

析和控制供应链的方法和概念。

目前单个企业的成本控制理论非常丰富,然而两个或两个以上的企业联合成本管理

的理论和实践并不多见,随着J公司企业内部的精细化成本控制水平提高,内部的成本

削减机会越来越少,J公司的管理者将目光转向了整体供应链的成本控制,目的是实现

整体供应链成本最低,为最终客户创造价值。本文借助目标成本法、作业成本法等管理

会计的方法,结合J公司的实践研究了跨组织供应链成本管理的理论与实务。

关键词:供应链;成本管理;跨组织;汽车零配件;管理会计

第II页
华东理工大学硕士学位论文

Inter-Organizational Cost Management in Supply Chain of

一Sampled by J Automotive Accessories Company

Abstract

Inter-Organizational Cost management has witnessed a blurring of organization

boundaries recent years. Typically in supply chain of automotive firms. This kind of cost

management technique combine value chain management, strategic cost management and

operational cost investigation, transaction cost management, supply chain management, as

well as manage accounting together. IOCM have significant economic advantage through

collaborative cost management cross the organization boundaries, it manages its relationship

with its customers, suppliers, and partners.

ICOM is a concept that required firms to recognize the incidence of transaction cost. In

this light,the overall performance of one organization depends not only on its internal

efficiencies, but also on the way it manages its relationship with others.

We have heuristic models such as value-chain analysis, business process reengineering,

and targeting cost tend to be favored for IOCM. in accounting booking method. We also have

standard cost system. Unfortunately, Current cost management method can only fulfill the

demand of internal cost management. So far there is no cost management way that can be

applied to cross organization management. Open-book-account, Targeting cost,Activity based

accounting can play the key roles to record the cost management effort among organizations.

The rise of strategic alliance and other co-operative approach in business have led to

some positive result. We have to take the supplier and customers into consideration. J

company was selected as the sample to illustrate the ICOM supply chain cost management

method in reality word.

Key words: IOCM; SCM Management; Cost Management; Automotive; Management

Accounting.