Research on cost structure of supply chain
Liu Qionghua
Abstract
Liu Qionghua
Abstract
The article applies flow method to conclude that the total cost of supply chain is comprised of order management cost, inventory acquisition cost, transportation/storage/distribution costs, manufacturing cost, cost of goods sold, total supply chain management cost, supply chain-related financial and plan cost, supply chain-related cost information technology cost and communications cost, after-service cost, return process cost, customer relationship management cost, cooperation opportunity cost and supply chain integration cost.
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The article applies flow method to conclude that the total cost of supply chain is comprised of order management cost, inventory acquisition cost, transportation/storage/distribution costs, manufacturing cost, cost of goods sold, total supply chain management cost, supply chain-related financial and plan cost, supply chain-related cost information technology cost and communications cost, after-service cost, return process cost, customer relationship management cost, cooperation opportunity cost and supply chain integration cost.
Key concepts: Supply chain, Total absorption costing, Cost driver, Total cost, Relevant cost, Cost accounting, Carrying cost, Supply chain management