摘要相对于发达国家，我国对于供应链成本控制方面的研究与实践较少，起步晚，但是种种迹象表明供应链成本控制的重要性，可有效降低企业成本，提高利润。在当前的市场环境下，企业面临的竞争性市场环境日趋激烈，与此同时，由于劳动生产率的提高和资源的节约，收入增加的潜力也在降低。传统企业之间的竞争已逐渐演变成涉及上游和下游客户的供应链之间的竞争。本文通过对燕塘乳业的供应链成本控制之研究，对其采购环节、生产加工、研发、销售等环节进行成本分析，找出其对应的问题，主要有采购成本过高、研发成本的投入力度不够，销售费用率低于同行业企业，经销商渠道占比过高，还有缺乏完善的供应链成本控制制度的问题。针对以上原因提出完善燕塘乳业的供应链成本控制的对策，主要有控制采购成本，加强奶源基地建设、加大研发投入，推动产品创新增加销售费用投入，扩展销售渠道、完善公司供应链成本控制体系等，从而帮助燕塘乳业完善其供应链成本控制。关键词：供应链成本控制供应链成本AbstractComparedwithdevelopedcountries,Chinahaslessresearchandpracticeonsupplychaincostcontrolandstartedlate,buttherearevarioussignsthattheimportanceofsupplychaincostcontrolcaneffectivelyreducecorporatecostsandincreaseprofits.Inthecurrentmarketenvironment,thecompetitionofthemarketenvironmentfacingtheenterprisesisbecomingmoreandmoreintense,andthefeasibilityofincreasingtheprofitspaceisgettinglowerandlowerbyimprovingthelaborproductivityandsavingtheresources.Thecompetitionamongenterprisesisgraduallychangedfromthecompetitionamongthetraditionalindividualenterprisestothecompetitionbetweenthesupplychainoftheupstreamsupplierandthedownstreamcustomer.ThestudyonthecostcontrolofthesupplychainoftheYangDairyIndustryandthecostanalysisiscarriedoutonthelinksofthepurchasinglink,theproductionprocessing,theR&D,thesalesandthelike,andthecorrespondingproblemsarefoundout,theprocurementcostistoohigh,theinputoftheR&Dcostisnotenough,thesalescostrateislowerthanthatoftheenterpriseinthesameindustry,andthedistributionratioofthedealerishigher,Thereisalsoalackofacompletesupplychaincostcontrolsystem.Inviewoftheabovereasons,thepaperputsforwardthecountermeasurestoimprovethecostcontrolofthesupplychainofYangdairyindustry,mainlyincludingthecontrolofthepurchasecost,strengtheningtheconstructionofthemilksourcebase,increasingtheR&Dinvestment,promotingtheproductinnovation,increasingthesalescost,expandingthesaleschannel,andperfectingthecompanysupplychaincostcontrolsystem,etc.,soastohelptheYangdairyindustrytofinishGoodsupplychaincostcontrol.Keywords:SupplychaincostcontrolSupplychaincost目录TOC\o"1