Lastly, the author regard supply chain cost culture as the foundation of SCCM, which makes human, cost value, cost theories and cost system becoming a united body in the process of SCCM.

• 最后，笔者提出供应链成本文化是有效实施供应链成本管理的土壤：无论是供应链构造阶段成本管理，还是供应链运作阶段成本管理，都需要借助于供应链成本文化将人的因素、成本理念、成本理论和成本制度粘和起来。