基于供应链的战略成本管理外文翻译.docx

基于供应链的战略成本管理外文翻译.docx

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基于供应链的战略成本管理外文翻译

基于供应链的战略成本管理外文翻译

外文翻译

原文

StrategicCostManagementinSupplyChains,

Part1:

StructuralCostManagement

MaterialSource:

AccountingHorizonsAuthor:

ShannonW.AndersonandHenriC.Dekker

SYNOPSIS:

Strategiccostmanagementisthedeliberatealignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirm,increasinglyimprovementsareobtainedacrossthevaluechain:

throughreconfiguringfirmboundaries,relocatingresources,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisfirstpaperinatwo-partseriesonstrategiccostmanagementinsupplychains,wereviewstructuralcostmanagement.Structuralcostmanagementemploystoolsoforganizationaldesign,productdesign,andprocessdesigntocreateasupplychaincoststructurethatiscoherentwithfirmstrategy.Inthesecondpartoftheserieswewillconsiderexecutionalcostmanagement,whichemploysmeasurementandanalysistools_e.g.,varianceanalysis,costdriveranalysis,supplierscorecards_toevaluatesupplychainperformance.Usingselectedstudiesinaccounting,operationsmanagement,andbusinessstrategy,weprovideanoverviewofstrategiccostmanagementinsupplychains,highlightcontemporarydevelopments,andsuggestdirectionsforfutureresearchKeywords:

interorganizational;supplier;supplychainmanagement;valuechain.

INTRODUCTION

Theprevalenceinthecurrentbusinesspressofstoriesaboutacquisitions,restructuring,outsourcing,andoffshoringindicatesthevigorwithwhichfirmsareengagedinthe“creativedestruction”thatismoderncostmanagement.Inatellingshiftfrompriordecadeswhenthefocusofcostmanagementwasonreengineeringinternalprocessesforefficiency_e.g.,just-in-timeinventory,leanproduction_andeffectiveness_e.g.,six-sigmaqualityinitiatives,teamproduction_,firmsaretakingupShankandGovindarajan’s（1992,1994）prescientchallengetomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasashareofsellingpricehasincreased,firmsfindthemselvesmanagingcomplexsupplychainsthatincludeglobalsuppliers,contractmanufacturers,company-ownedproductandservicecenters,third-partylogisticsproviders,andanetworkoftransportationproviders_Trebilcock2007_.Althougha2008surveyoftopexecutivesfoundthat57percentidentifiedcostreductionastheprimarystrategicgoalforsupplychainmanagement（McKinsey&Company2008）,complexsupplychainsalsocreatenewcostsandrisksthatmustbemanaged.

Inthispaperwereviewrecentresearchinaccounting,operationsmanagement,andbusinessstrategytohighlighttheinterplaybetweenresearchandnewsupplychainmanagementpractices.Inthenextsectionweprovideanoverviewofstrategiccostmanagementanddefinethescopeofourinquiry.TheorganizingframeworkthatweemployincorporateselementsfromShankandGovindarajan’s（1992,1994）discussionofstructuralandexecutionalcostdriversandvaluechainanalysisandTomkinsandCarr’s（1996）dynamicmodelofstrategicinvestment.Intwosubsequentsectionswereviewselectedstudiesthatexaminestrategiccostmanagementinsupplychainsanddiscusscontemporarypractices.Firstwefocusonstructuralcostmanagementdecisionsrelatedtosourcing,supplierselection,andthedesignofsupplierrelationships.Thenweturntostructuralcostmanagementdecisionsrelatedtojointproductandprocessdesign.Thesecondpaperinthetwo-partserieswilltakeupexecutionalcostmanagementinsupplychainsandreviewadvancesinresearchandpracticeaimedatmeasuring,monitoring,andimprovingsupplytransactions.

STRATEGICCOSTMANAGEMENT

Costmanagementresearchhastendedtofallintotworelatedstreams（Lord1996）.Papersinthefirstresearchstreamexaminewhetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis（e.g.,TomkinsandCarr1996;Dekker2003;HergertandMorris1989）.Papersinthesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandcoststructure.Thefocusisonthecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired（i.e.,“costdrivers”）（e.g.,Anderson1995;Ittneretal.1997）.Theseresearchstreamstakeasgiventhefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableofreflectingordetectingtheeconomicsofthechosenstrategy.InthisreviewwetakeShankandGovindarajan’s（1992,1994）broaderperspectivethatmuchofwhatconstitutesstrategiccostmanagementisfoundinchoicesaboutorganizationalstrategyandstructure.

FollowingAnderson（2007）,wedefine“strategiccostmanagement”asdeliberatedecisionmakingaimedataligningthefirm’scoststructurewithitsstrategyandwithmanagingtheenactmentofthestrategy.1Wefocusoninteractionsacrossfirmboundaries;specifically,thebuyer/supplierinterface,asasourceofcompetitiveadvantagethatcandeliverlowcost,aswellashighproductivity,quality,customerresponsiveness,andinnovation（e.g.,Gietzmann1996;Dyer1996;CooperandSlagmulder2004）.ShankandGovindarajan（1992,1994）positedthattwotypesofcostdriversarethebasisforstrategiccostmanagement:

structuralcostdriversthatreflectorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirm,andexecutionalcostdriversthatreflecttheefficacyandefficiencyofexecutingthestrategy.Stateddifferently,structuralcostmanagementmaybeconceivedofasachoiceamongalternativeproductionfunctionsthatusedifferentinputsorcombinationsthereoftomeetaparticularmarketdemand.Executionalcostmanagementisconcernedinsteadwithwhether,foragivenproductionfunction,thefirmisontheefficientfrontier.Structuralandexecutionalcostmanagementareconnectedthroughimprovementactivities（TomkinsandCarr1996）.Forexample,costdriveranalysisisacatalystforefficiencyimprovementsofexistingprocessesi.e.,executionalcostmanagementandforreengineeringprocessestocreateadifferentcoststructure）（i.e.,structuralcostmanagement）.

STRUCTURALCOSTMANAGEMENTINSUPPLYCHAINS

Sourcing,SupplierSelection,andDesignofSupplyRelationships

ShankandGovindarajan（1992,1994）arguedthatstructuralcostdriversassociatedwithorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirmdefinetheplayingfieldforstrategiccostmanagement.Insupplychainmanagement,structuralcostmanagementincludesthedecisiontoseekanexternalsupplierwithorwithoutcontemporaneousproductionbythebuyer,selectingoneormoreexternalsuppliers,anddesigningthebuyer/supplierrelationship.Theseelementsofsupplychainmanagementareimportantdeterminantsofcoststructureandarecentraltomanagingriskinsupplyrelations.Supplierselectionprocessesareakintopersonnelcontrolswithinthefirmthatensurefitbetweenemployeeskillsandjobrequirements.Designingthebuyer/supplierrelationshipencompassesformalcontractualmanagementcontrols

suchasspecifyingauthorityforsupplydecisions,performancerequirements,andrewardsorsanctionsfornonperformance,aswellasformalandinformalcontrolsthatreinforcedesiredculturalnorms.Althoughwefocusonstructuralcostmanagement,manyofthecostmanagementdecisionsdiscussedinthissectionrelatetobalancingthe“costofcontrol”againstrisksofinterfirmtransactionsAndersonandDekker2005;Andersonetal.2008.Wereviewresearchandcontemporarypracticesassociatedwithsourcingdecisions,supplierselection,andthedesignofbuyer/supplierrelationsinthesectionsthatfollow.

Sourcing:

Make,Buy,orAlly

OrganizationalBoundaries

Acorecomponentofstructuralcostmanagementisthedecisiontoexecuteactivitieswithinthefirmortooutsourcethemtoanotherparty.Theso-called“make-buy-or-ally”decisionconsidershowandwhereinthevaluechainfirmsdrawtheirorganizationalboundariesandwhichactivitiesareconductedinsideversusoutsidethefirmGeyskensetal.2006.Inthemakemode,firmsverticallyintegrateandbusinessunitsprocurefromotherbusinessunits,withassociatedbenefitsofinternalcoordinationandadaptationamongfirmunits.Inthebuymode,afirmprocuresinputfromotherfirmsbasedon“arms-lengthcontracting,”andmarketsprovideincentivesforthetransactiontosucceed.Theallymodehascharacteristicsofbothmarketandhierarchybecause,althoughthebuyerandsupplierareseparatefirms,thesupplyrelationshipoftenincludescollaborationintheuncertainrealmofproductandprocessdesignandalongorindefinitetimehorizonforinteraction.Evenwhenformalsupplycontractsexist,theyaretypicallyeitherverycomplexor,

conversely,verysimpleandintentionallyincompletetoallowforsubsequentrenegotiationafteruncertaintiesareresolved（Heide1994）.“Hybrid”organizationalformsofferhigh-poweredprofitincentives（thoughweakerthanin“puremarkets”）andenhancedcoordination（thoughweakerthanin“hierarchies”）（Williamson1991）.Avarietyofhybridformsareusedinbuyer/suppliercollaborations,includingcontractualagreements,minorityequityparticipation,andjointventures,andeachisassociatedwithdifferentcostsandoffersdifferentdegreesofcontrolovercollaborativeactivity译文

基于供应链的战略成本管理

第一部分:

结构性成本管理

资料来源:

会计视野作者:

夏伦?

安德森亨利?

德克

综述:

战略成本管理使企业的资源与企业长期战略、短期战术的相关的成本结构保持一致。

虽然许多管理者继续以实现效率和效益的最大化为目标,.整个价值链日益完善:

通过重组企业结构、重整企业资源、再造业务流程并依据客户需求重新评估企业所提供产品和服务。

基于供应链的战略成本管理系列由两个部分组成。

通过这篇文章,我们首先回顾结构性成本管理。

该系列的第二部分讲的是执行性成本管理,我们将采用测量和分析工具（例如,方差、成本动因、供应商积分卡）对供应链进行绩效评价。

通过会计、经营管理和公司战略等方面