The expectation disparity of cost control and cost utility optimization in supply chain management context

Supply chain management is ultimately charactering the complementation of economic process now and future. Those not only promote the trend of high gradation of cost system and the differences of cost utilities that determined by supply chain operations, but also eliminate the effectiveness of traditional cost control, which based on cost-saving and money-grubbing consciousness. Therefore, On the basis of a review and notarizing of traditional cost theories, this paper examines the origin and properties of the expectation disparity of traditional cost theory and its theoretic tendencies in supply chain management context, and Its conclusion puts forward a suggestion for optimising cost systems and eliminating disparity in modern economies.