苹果公司供应链成本控制分析激烈。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,thecompetitionbetweentheelectronicmanufacturingcompaniesincreasinglyfierce.Electronicsmanufacturingcompaniesinordertosurviveanddevelop,maintainitscorecompetitiveness,notonlyrelyoninternalresourceoptimizationandutilization,butalsotoaidandotherenterprisestomaintainclosecooperation,makefulluseofothercorporateresourcestoachieverapidresponsetomarketdemands.Supplychaincostmanagementasanimportantpartofthesupplychainmanagement,thetraditionalfocusoninternalcostmanagementideasandmethodstoexpandtotheentiresupplychain,isanadaptivechangeinthecompetitiveenvironmentofthetraditionalcostmanagementchangesmade.SupplychaincostmanagementwillbecomeChina'selectronicsmanufacturingcompaniestogaincompetitiveadvantagenewbreakthrough.Basedontheresultsofpreviousstudiescarriedouttheoreticalresearchmanagementandrelatedsupplychaincostmanagement,focusedontheprimarymethodofcostcontrol;describesthee-businesssupplychain,thecontentsoftheoperatingcostsoftheelectronicsmanufacturingbusinessandtransactioncostsincludedandmadeacleardefinitionofthescopeandexploretheelectronicsmanufacturingsupplychaincostsfromthecostofthestatusquoconcepts,accountingmethodsandcostcontrolangle;buildasupplychaincostcontrolsystem,thegeneralideais"todeveloptargetcost,buildsupplychaincostingaccountingsystemandthedifferencebetweentheactualcostofthesupplychainpairedwiththeactualtargetcostcalculationandanalysisofsupplychaincostcontroleffectivenessevaluationandimprovement",andvariouscontrolaspectsindetail.Keywords:supplychaincostmanagementTargetCostingCostinglectronicsmanufacturingcompanies目录1前言.....................................-1-1.1研究的理论意义与应用价值...-1-1.2国内外研究现状...................-1-1.2.1国外研究现状................-1-1.2.2国内研究现状................-2-1.3本文主要内容及拟解决的关键问题.................................................-3-1.3.1本文主要内容................-3-1.3.2本文解决的关键问题......-3-2苹果公司供应链成本控制的概述.-3-2.1苹果公司的具体定义............-3-2.2供应链成本控制的概述.........-4-2.2.1供应链成本的构成.........-4-2.2.3供应链成本控制的方法...-6-3苹果公司供应链成本控制存在的问题-8-3.1苹果公司企业产品成本信息失真-8-3.2苹果公司供应链成本控制体系不完善.............................................-9-3.3供应链成本控制核算体系不完善-9-3.4企业供应链成本控制缺乏系统性-9-4苹果公司供应链成本的控制存在问题的原因分析.....................................-10-4.1苹果公司企业选址考虑不全面-10-4.2对供应链成本的计算与控制重视不够.............................................-10-4.3财务人员制定成本预算额或标准成本定额不合理............................-10-4.4企业供应链成本控制部门协调性差.................................................-10-5苹果公司的供应链成本控制的对策-11-5.1苹果公司企业应选择优越的地理位置....................................
