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中文摘要：
作为供应链管理（Supply Chain Management,SCM）的支持手段,e-SCM系统（electronic Supply Chain Management System）的投资滞后成为制约SCM实现的重要障碍。本文借助Preinreich-Luecke定理、相对直接成本以及作业成本法所提供的理论框架,设计了简便易行的e-SCM系统收益测算机制,将其作为e-SCM系统投资决策的先导和收益实现的重要基础。本文的主要结论是：仅当业绩量的成本来源具有可变特质时,e-SCM系统所带来的业绩量才会产生经济收益,以库存为核心的资金占用成本因而成为业绩额的主要来源。仅需提取企业少量运营数据即可进行e化收益测算,客观上增加了测算的可行性。
英文摘要：
Because the e-SCM-System（electronic Supply Chain Management System） is a support mean of SCM（Supply Chain Management）,its investment lag has become a major obstacle for the realization of SCM.With the help of the theoretical framework provided by Preinreich-Luecke theorem,Relative Direct Costing and Activity-based Costing,this article designs a simple revenue estimating mechanism for e-SCM-System,which could be used as the guide for e-SCM-System investment decision-making,as well as an important basis of revenue realization.This paper reaches a conclusion which could be summarized as：only when the cost source has a variable feature,could the performance brought by e-SCM-System gain economic benefits;Thus,the cost of funds occupation with inventory at the core should be a major source of income.As the revenue estimating could operate with only a small number of enterprise＇s operation data,its feasibility could be objectively increased because of its simplicity.
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