摘要:企业的竞争优势来自于企业为客户创造的超过其成本的价值。如果企业能够创造并维持全面的成本领先地位，那么，只要将价格控制在产业的平均或接近平均的水平，它就能够获得优于平均水平的经营业绩。为适应激烈的市场竞争，获取成本优势是每一个企业都梦寐以求的目标，因此，各企业都在想方设法地营造一种成本持续降低的环境，来获取更多的市场份额和利润。

　　　本文从供应链的角度, 采用定性与定量分析相结合、个别与综合分析相结合、动态与静态分析相结合的方法对苏州永基再生资源有限公司的成本控制现状进行分析，结合该公司2010-2012年具体数据，对该企业产品成本进行研究，指出企业成本控制中存在的问题。本文从供应链管理的角度寻求企业成本降低的途径，通过对企业内部供应链、行业供应链的整合，达到企业成本控制的目的，降低企业成本，提高企业经营效率。

关键词 供应链管理；成本控制；竞争优势；经营效率

Abstract:The competitive advantages of enterprise come from creating more value than cost for customers. If a company can create and maintain a comprehensive cost leadership position,it can do better in operation than the others only by controlling price at average level.Every enterprise aims to acquire cost advantage to adapt to the fierce marketing competition,therefore,all companies are trying to reduce cost,in order to gain more market share and profits.

　　　This paper uses comprehensive analysis method combined with qualitative and quantitative analysis,dynamic and static analysis.Supply chain-based cost control can fundamentally reduce costs,which helps enterprises create an environment of sustained reduction in cost and improvement in capacity. From the perspective of supply chain,this paper focuses on the research of cost control situation in Suzhou Yongji Recycled Resources Enterprise.Through optimizing the internal,horizontal supply chain,combined with the data of production costs and sales expenses from 2010 to 2012,this article aims to find the methods of reducing,in order to improve the economic efficiency.

Keywords  supply chain analysis  cost control  competitive advantage  operative efficiency