Cost Accounting and Control Model Research Based on Cluster Supply Chain

被引：0
|
作者：
Yao, Guohui [1 ]
Yang, Ling [2 ]
机构：
[1] Pingxiang Univ, Econ Management Dept, Pingxiang City 337000, Peoples R China
[2] Pingxiang City Ind Sch, Econ Management Dept, Pingxiang City 337000, Peoples R China
来源：
MECHATRONICS ENGINEERING, COMPUTING AND INFORMATION TECHNOLOGY | 2014年 / 556-562卷
关键词：
Cost Management; Cluster Supply Chain; Cost Accounting; Cost Control; Environment Cost; Manufacturing Cost; Logistics Cost;
D O I：
10.4028/www.scientific.net/AMM.556-562.6779
中图分类号：
TM [电工技术]; TN [电子技术、通信技术];
学科分类号：
0808 ; 0809 ;
摘要：
Enterprise management mode is being changed by a single enterprise management mode into supply chain management. The development of economy calls for the needs of the application of cost management in the supply chain, which is one of the most important trends in the field of cost management. However, the weak basis for cost management of small and medium enterprises (SMEs) and the lack of funds and personnel various resources make most of the current cost management methods and technologies in supply chain cannot be applied into SMEs' management. All of these give practitioners in SMEs and researchers in the field of cost research an important research topic-the unique management mode of cost management for SMEs in the supply chain environment.
引用
收藏
页码：6779 / 6782
页数：4
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