电子制造业供应链成本控制分析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。电子制造企业为了生存和发展，保持其核心竞争力，不仅要靠内部资源优化与利用，更要借助于和其他企业保持密切合作，充分利用其他企业资源，实现对市场需求的快速反应。供应链成本管理作为供应链管理的重要部分，将传统着眼于企业内部的成本管理思想和方法拓展到整个供应链中，是传统成本管理对竞争环境变化所做的一种适应性变革。供应链成本管理将成为我国电子制造企业获得竞争优势的新的突破口。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，着重探讨了成本控制的主要方法；描述了电子企业供应链，对电子制造企业作业成本和交易成本包含的内容及范围做了明确的界定，并从成本观念、核算方法及成本控制角度探讨了电子制造企业供应链成本现状；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AbstractInarapidlychangingmarketenvironmentandrapideconomicdevelopment,thecompetitionbetweentheelectronicmanufacturingcompaniesincreasinglyfierce.Electronicsmanufacturingcompaniesinordertosurviveanddevelop,maintainitscorecompetitiveness,notonlyrelyoninternalresourceoptimizationandutilization,butalsotoaidandotherenterprisestomaintainclosecooperation,makefulluseofothercorporateresourcestoachieverapidresponsetomarketdemands.Supplychaincostmanagementasanimportantpartofthesupplychainmanagement,thetraditionalfocusoninternalcostmanagementideasandmethodstoexpandtotheentiresupplychain,isanadaptivechangeinthecompetitiveenvironmentofthetraditionalcostmanagementchangesmade.SupplychaincostmanagementwillbecomeChina'selectronicsmanufacturingcompaniestogaincompetitiveadvantagenewbreakthrough.Basedontheresultsofpreviousstudiescarriedouttheoreticalresearchmanagementandrelatedsupplychaincostmanagement,focusedontheprimarymethodofcostcontrol;describesthee-businesssupplychain,thecontentsoftheoperatingcostsoftheelectronicsmanufacturingbusinessandtransactioncostsincludedandmadeacleardefinitionofthescopeandexploretheelectronicsmanufacturingsupplychaincostsfromthecostofthestatusquoconcepts,accountingmethodsandcostcontrolangle;buildasupplychaincostcontrolsystem,thegeneralideais"todeveloptargetcost,buildsupplychaincostingaccountingsystemandthedifferencebetweentheactualcostofthesupplychainpairedwiththeactualtargetcostcalculationandanalysisofsupplychaincostcontroleffectivenessevaluationandimpr