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论文编号：	4412
作者编号：	2220100507
上传时间：	2012/6/8 11:36:48
中文题目：	电子制造业供应链成本管理——以摩托罗拉公司为例
英文题目：	Supply Chain Cost Management of The Electronic Manufacture Enterprise: With the case study of Motorola
指导老师：	陆宇建
中文关键字：	供应链成本管理 电子制造企业 摩托罗拉 目标成本管理 作业成本管理
英文关键字：	supply chain cost management, Motorola, electronic manufacture enterprise, activity-based cost management, target cost management
中文摘要：	随着经济的高速发展，为了满足客户需求，电子制造企业之间的竞争逐渐被供应链之间的竞争替代。高效的供应链管理提高了企业的运行效率，提升了企业的核心竞争力，供应链成本管理是供应链管理的重要组成部分，它把着眼于企业内部的传统成本管理思想拓展到整个供应链管理的领域，是一种跨组织的先进管理模式。供应链成本管理是传统成本管理顺应竞争环境变化的适应性变革。本文首先阐述了供应链与供应链管理的涵义与特点，通过对供应链成本内容和供应链成本管理特点的探讨，以及作业成本管理和目标成本管理特点和应用流程的分析，认为将作业成本管理和目标成本管理相结合的成本管理方法是供应链成本管理的合理方法。在论文的案例分析部分，首先介绍了摩托罗拉移动技术有限公司的生产阶段目标成本分解和在产品外包、直接代发货的供应链业务流程。然后，从供应链成本管理及控制和核算方法的角度分析了现行摩托罗拉供应链成本管理存在的问题。最后，针对这些问题提出了相应的改善建议。本文通过对摩托罗拉供应链模式的研究和对供应链成本管理以及各种成本管理方法的探讨，对我国电子制造业企业运用供应链成本管理，提高运营效率、优化供应链成本和可持续发展的长期竞争优势都具有一定的借鉴作用。
英文摘要：	In order to meet the customer’s needs, the competition between the electronic manufacture enterprises is taken placed by the supply chain with the rapid development of the economic. The management in the supply chain is able to improve efficiency and competition strength. The cost management in the supply chain is an important part of supply chain management, which demands the extension of the traditional internal-oriented cost management idea to cover the whole supply chain. Supply chain cost management is an evolution of in economic competition environment. In the beginning, the dissertation describes the definition and characteristics of the supply chain and supply chain management. After the research of the content of supply chain cost and characteristics of supply chain cost management, the logical methods for the supply chain cost management is the principle of activity-based cost management and target cost management. The dissertation describes production target cost breaking down of the Motorola Mobility Technology Ltd, presents the semi-finish goods outsource and drop-shipping process, analysis the problems in the supply chain cost management of Motorola with the points of cost concert, cost accounting methods, and cost control. At last, the dissertation gives some suggestions to resolve corresponding issue. With the research of Motorola supply chain and cost management method, the intent of the dissertation is to propose a cost control plan for the supply chain in the electronic manufacturing industry, which can increase the operation efficiency, optimize the supply chain cost, and keep strength in the competition.
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