摘要
本文选取A、B、C、D、E五家处于电子消费品和汽车制造行业的上市公司作为研究对象来考察隐性存货驱动成本IDC(Inventory-DrivenCosts)对企业利润的影响程度。其中B为标杆公司,已于1999年采用了物流管理快速响应系统。本文拟通过其它公司与标杆公司在IDC管理成效上的差异来印证处于特殊行业的企业实施供应链管理和物流管理等手段的必要性。并进一步地对我国企业进行成本控制和管理提供一些有益的启示和借鉴。
In this paper, five listed firms called A, B, C, D and E respectively are selected as the objectives to confirm how their Hidden IDC(Inventory-Driven Costs) influence their profitability. Among them, Company C, which is regarded as the bench-mark, adopted just-in-time supply-chain management system in 1999. By comparing the efficiency of IDC management, this paper tries to testify the necessity for those companies in special industries such as consumer electronic products and car making to carry out supply chain management. Furthermore, the conclusion of this paper will offer the domestic enterprises some useful references in terms of cost control and management.
出处
《管理评论》
2005年第8期29-33,共5页
Management Review
基金
中国科学院研究生院院长科研基金资助项目(Yzjj200509)。
作者简介
王冬梅,中国科学院研究生院管理学院副教授。
