The Expectation Disparity of Cost Control and Cost Utility Optimization in Supply Chain Management Context

摘要：

Supply chain management is ultimately charactering the complementation of economic process now and future. Those not only promote the trend of high gradation of cost system and the differences of cost utilities that determined by supply chain operations, but also eliminate the effectiveness of traditional cost control, which based on cost-saving and moneygrubbing consciousness. Therefore, On the basis of a review and notarizing of traditional cost theories, this paper examines the origin and properties of the expectation disparity of traditional cost theory and its theoretic tendencies in supply chain management context, and Its conclusion puts forward a suggestion for optimising cost systems and eliminating disparity in modern economies.

关键词： Cost Theory Cost Utility Expectation Disparity Supply chain management

作者: Hong-wei SHI Zi-rong WANG Li WEI

作者单位: School of Economy and Management,Xidian University,Xian,P.R.China

会议类型: 国际会议

会议名称: 2010 IEEE 17th International Conference on Industrial Engineering and Engineering Management(2010年IEEE第17届工业工程与工程管理国际学术会议)

会议地点: 厦门

会议语种:英文

页码: 278-281

在线出版日期: 2010-10-29（万方平台首次上网日期，不代表论文的发表时间）