Then, the author points activities-based cost management (ABCM) as the basic model of SCCM, and emphasizes lessening supply chain cost dramatically through business process reengineering.

• 接着，笔者论述了供应链运作阶段成本管理，提出供应链成本管理应以作业成本管理为基本成本管理模式，同时通过供应链管理环境下的业务流程再造来跳跃性的降低供应链成本。