苹果公司供应链成本控制分析

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1、黑龙江八一农垦大学毕业论文（设计）学士学位毕业论文苹果公司供应链成本控制分析学号：20104041626学生姓名：杨聪慧指导教师：赵丹丹所在学院：会计学院专业：会计学2014年6月1黑龙江八一农垦大学毕业论文（设计）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

2、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：Inarapidlychangingmarketenvironmentandrapideconomicdevelopment,thecompetitionbetweentheelectronicmanufacturingcompaniesincreasinglyf

3、ierce.Electronicsmanufacturingcompaniesinordertosurviveanddevelop,maintainitscorecompetitiveness,notonlyrelyoninternalresourceoptimizationandutilization,butalsotoaidandotherenterprisestomaintainclosecooperation,makefulluseofothercorporateresourcestoachieverapidres

4、ponsetomarketdemands.Supplychaincostmanagementasanimportantpartofthesupplychainmanagement,thetraditionalfocusoninternalcostmanagementideasandmethodstoexpandtotheentiresupplychain,isanadaptivechangeinthecompetitiveenvironmentofthetraditionalcostmanagementchangesmad

5、e.SupplychaincostmanagementwillbecomeChina'selectronicsmanufacturingcompaniestogaincompetitiveadvantagenewbreakthrough.Basedontheresultsofpreviousstudiescarriedouttheoreticalresearchmanagementandrelatedsupplychaincostmanagement,focusedontheprimarymethodofcostcontr

6、ol;describesthee-businesssupplychain,thecontentsoftheoperatingcostsoftheelectronicsmanufacturingbusinessandtransactioncostsincludedandmadeacleardefinitionofthescopeandexploretheelectronicsmanufacturingsupplychaincostsfromthecostofthestatusquoconcepts,accountingmet

7、hodsandcostcontrolangle;buildasupplychaincost5黑龙江八一农垦大学毕业论文（设计）controlsystem,thegeneralideais"todeveloptargetcost,buildsupplychaincostingaccountingsystemandthedifferencebetweentheactualcostofthesupplychainpairedwiththeactualtargetcostcalculationandanalysisofsupply

8、chaincostcontroleffectivenessevaluationandimprovement",andvariouscontrolaspectsindetail.Keywords:supplychaincostmanagementTargetCostingCostinglectronics