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从目前茶企对供应链的管理中感知到诸多茶企的管理层仍聚焦于自身的成本控制问题,而未能在供应链视角下来统筹各节点的成本控制活动。这样一来,处于终端的茶叶制品在价格上仍无法获得预期的价格优势。因此,当前茶企需要认识到动态账单的存在价值,并在分析动态账单的基础上完成供应链成本控制。具体的措施包括:建立茶企财务数据标准、数据比较下的成本控制、跨期分块式的品项选择、拓展财务内控时间维度。
From the current management of supply chain, tea companies perceive that the management of many tea companies still focus on their own cost control problems, but fail to co-ordinate the cost control activities of each node in the perspective of supply chain. As a result, the end of the tea products in the price still can not get the expected price advantage. Therefore, the current tea enterprises need to recognize the existence value of dynamic bill, and control the supply chain cost based on the analysis of dynamic bill. Specific measures include: the establishment of the tea company financial data standards, data under the cost control, intertemporal sub-type of items to choose to expand the financial control of the time dimension.