苹果公司供应链成本控制分析

苹果公司供应链成本控制分析(论文17000字)
摘  要：在经济高速发展及市场环境的快速变化下，电子制造企业之间的竞争越来越激烈。21世纪以来，电子产业一直处于持续高速发展态势。全球化进程持续加速，技术更新加快，研发与投产周期缩短，专业化协作以及外包活动的不断增加，成为电子产业的重要特征。本文在前人研究成果的基础上，进行了供应链管理及成本管理相关理论研究，构建了供应链成本控制体系，总体思路为“制定目标成本，建立供应链成本核算体系并核算出实际供应链成对实际成本与目标成本的差异进行计算与分析供应链成本控制效果的评价与改善”，并对各个控制环节进行详细研究。
关键词：供应链成本管理 目标成本法 作业成本法 电子制造企业

Abstract：In a rapidly changing market environment and rapid economic development , the competition between the electronic manufacturing companies increasingly fierce. Electronics manufacturing companies in order to survive and develop , maintain its core competitiveness, not only rely on internal resource optimization and utilization , but also to aid and other enterprises to maintain close cooperation , make full use of other corporate resources to achieve rapid response to market demands . Supply chain cost management as an important part of the supply chain management , the traditional focus on internal cost management ideas and methods to expand to the entire supply chain, is an adaptive change in the competitive environment of the traditional cost management changes made . Supply chain cost management will become China's electronics manufacturing companies to gain competitive advantage new breakthrough.Based on the results of previous studies carried out theoretical research management and related supply chain cost management , focused on the primary method of cost control ; describes the e-business supply chain , the contents of the operating costs of the electronics manufacturing business and transaction costs included and made  a clear definition of the scope and explore the electronics manufacturing supply chain costs from the cost of the status quo concepts, accounting methods and cost control angle ; build a supply chain cost control system, the general idea is " to develop target cost , build supply chain costing accounting system and the difference between the actual cost of the supply chain paired with the actual target cost calculation and analysis of supply chain cost control effectiveness evaluation and improvement " , and various control aspects in detail.
Keywords: supply chain cost management Target Costing Costing lectronics manufacturing companies

目  录
1前言    - 1 -
1.1研究的理论意义与应用价值    - 1 -
1.2国内外研究现状    - 1 -
1.2.1国外研究现状    - 1 -
1.2.2国内研究现状    - 2 -
1.3本文主要内容及拟解决的关键问题    - 3 -
1.3.1本文主要内容    - 3 -
1.3.2本文解决的关键问题    - 3 -
2苹果公司供应链成本控制的概述    - 3 -
2.1苹果公司的具体定义    - 3 -
2.2供应链成本控制的概述    - 4 -
2.2.1供应链成本的构成    - 4 -
2.2.3供应链成本控制的方法    - 6 -
3苹果公司供应链成本控制存在的问题    - 8 -
3.1苹果公司企业产品成本信息失真    - 8 -
3.2苹果公司供应链成本控制体系不完善    - 9 -
3.3供应链成本控制核算体系不完善    - 9 -
3.4企业供应链成本控制缺乏系统性    - 9 -
4苹果公司供应链成本的控制存在问题的原因分析    - 10 -
4.1苹果公司企业选址考虑不全面    - 10 -
4.2对供应链成本的计算与控制重视不够    - 10 -
4.3财务人员制定成本预算额或标准成本定额不合理    - 10 -
4.4企业供应链成本控制部门协调性差    - 10 -
5苹果公司的供应链成本控制的对策    - 11 -
5.1苹果公司企业应选择优越的地理位置    - 11 -
5.2建立严格的苹果公司供应链成本控制的体系    - 11 -
5.3建立健全的供应链成本控制核算体系    - 12 -
5.4处理好苹果公司供应链成本核算与控制的关系    - 12 -
6案例分析    - 14 -
6.1苹果公司建立严格的苹果公司供应链成本控制的体系    - 14 -
6.2苹果公司建立健全的供应链成本控制核算体系    - 15 -
6.2.1定义作业中心    - 15 -
6.3 苹果公司处理好苹果公司供应链成本核算与控制的关系    - 16 -
参考文献    - 17 -
致  谢    - 19 -