The paper compares the traditional cost management with the SC cos t management,analyzes the main links of SC cost management and discusses the pr oblems existing in business cost management.

• 对传统的成本管理与供应链成本管理做了比较,分析了供应链中成本管理的主要环节,并讨论了我国企业实行供应链成本管理存在的问题。