标题:
财务成本新视野下的建筑施工单位的供应链管理研究——以G公司为例The Supply Chain Management Research of the Construction Enterprises in the View of the Financial Cost—An Example of Company G
作者:
余志峰, 周路
关键字:
财务管理, 供应链, 采购管理, 供应商Financial Management, Supply Chain, Purchasing Management, Supplier
期刊名称:
《Frontiers of International Accounting》, Vol.3 No.2, 2014-09-16
摘要:
建筑业是我国的支柱产业，在国民经济中占据着举足轻重的地位。随着国际金融形势的改变和国家宏观调控政策的影响，建筑业行业间的竞争日益加剧，许多建筑施工单位一直处于微利状态。单位要想提高自身竞争力，既要提高对业主的反应力，按期交付高质量的建筑产品，又要加强对成本的控制力，提高盈利水平。本文首先从财务成本角度对供应链管理和建筑供应链进行简单的理论阐述，主要包括供应链的概念、结构模型、建筑供应链管理的概念，给出了以施工总承包单位为核心的建筑供应链模型。Construction industry is a pillar industry of our country and occupies a pivotal position in the na-tional economy. With the change of the international financial situation, the influence of the na-tional macroeconomic regulation and control policy and the growing competition in the construc-tion industry, many construction units have been in a state of small profit. If the units want to im-prove their competitiveness, they have to improve the reaction force of the owners, provide high quality building products timely, further strengthen the cost control and improve the level of profit. In this paper, we simply introduce the supply chain management and construction supply chain from the perspective of financial cost. The introduction includes the concept of the supply chain, the structure model and the concept of the construction supply chain management. Then, we give a construction supply chain model whose core is general contracting construction units.