基于供应链管理理论的采购管理是现代企业资源决策和提高核心竞争力的重要手段。
For modern enterprises, the purchase management based on the theory of supply chain management is an important approach to making resources decisions and enhancing its core competitive capacity.
基于约束理论，对订货型企业的客户订单优势因素与瓶颈资源确定准则进行了分析，并引入了“虚拟订单”的概念；
The advantaged factors of the order and the confirm rules of bottleneck resource were firstly analyzed in make-to-order enterprises based on Theory of Constrains.
第三层次探讨了基于企业资源计划下的作业成本法在港口企业应用的理论问题。
The last arrangement probes in some theory problems on how to establish ABC system based on resource plan for enterprises in Port industry.
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