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随着社会经济的发展,企业之间的竞争已经由原来的品牌竞争转变为供应链的竞争。在供应链管理的条件下,企业之间进行协同成本管理不仅能够降低供应链整体成本,还可以通过与其他企业的共同合作,利用最低的成本来实现企业战略目标,取得的效应会远远大于各个企业独自进行成本管理所取得的效果,会形成一个全新的时间、空间和功能结构。本文将会对供应链管理和企业协同成本管理进行简单的介绍,然后就供应链中企业协同成本管理中存在的问题进行分析,最后针对相应的问题提出解决对策,旨在为企业在供应链管理条件下进行协同成本管理提供借鉴。
With the development of society and economy, the competition among enterprises has changed from the original brand competition to supply chain competition. Under the condition of supply chain management, collaborative cost management among enterprises can not only reduce the overall cost of the supply chain, but also achieve the strategic goal of the enterprise by using the lowest cost through cooperation with other enterprises, and the effect will be far greater than the effect The cost savings achieved by individual companies alone will result in a brand new time, space and functional structure. This article will introduce supply chain management and enterprise cost management in a brief introduction, and then analyze the problems existing in the enterprise cost management in the supply chain. Finally, according to the corresponding problems, put forward countermeasures to solve the problems in the supply chain management Under the conditions of collaborative cost management to provide reference.