| e-SCM系统的收益测算机制设计 |
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| 引用本文： | 王继平,尤建新. e-SCM系统的收益测算机制设计[J]. 管理评论, 2010, 0(5) |
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| 作者姓名： | 王继平 尤建新 |
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| 作者单位： | 同济大学经济与管理学院; |
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| 基金项目： | 上海市重点学科建设项目(B310); 国家自然科学基金重点项目(70832005) |
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| 摘 要： | 作为供应链管理(Supply Chain Management,SCM)的支持手段,e-SCM系统(electronic Supply Chain Management System)的投资滞后成为制约SCM实现的重要障碍。本文借助Preinreich-Luecke定理、相对直接成本以及作业成本法所提供的理论框架,设计了简便易行的e-SCM系统收益测算机制,将其作为e-SCM系统投资决策的先导和收益实现的重要基础。本文的主要结论是:仅当业绩量的成本来源具有可变特质时,e-SCM系统所带来的业绩量才会产生经济收益,以库存为核心的资金占用成本因而成为业绩额的主要来源。仅需提取企业少量运营数据即可进行e化收益测算,客观上增加了测算的可行性。
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| 关 键 词： | e-SCM系统 收益测算 机制设计 |
Revenue Estimating Mechanism Design of the e-SCM-Sytem |
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| Wang Jiping , You Jianxin. Revenue Estimating Mechanism Design of the e-SCM-Sytem[J]. Management Review, 2010, 0(5) |
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| Authors: | Wang Jiping You Jianxin |
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| Affiliation: | Wang Jiping , You Jianxin(College of Economics , Management,Tongji University,Shanghai 200092) |
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| Abstract: | Because the e-SCM-System(electronic Supply Chain Management System) is a support mean of SCM(Supply Chain Management),its investment lag has become a major obstacle for the realization of SCM.With the help of the theoretical framework provided by Preinreich-Luecke theorem,Relative Direct Costing and Activity-based Costing,this article designs a simple revenue estimating mechanism for e-SCM-System,which could be used as the guide for e-SCM-System investment decision-making,as well as an important basis of re... |
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| Keywords: | e-SCM-System revenue estimate mechanism design |
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