基于供应链的战略成本管理外文翻译文档格式.docx

基于供应链的战略成本管理外文翻译文档格式.docx

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StrategicCostManagementinSupplyChains,

Part1:

StructuralCostManagement

Material Source:

AccountingHorizonsAuthor:

ShannonW.AndersonandHenriC.Dekker

SYNOPSIS:

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

throughreconfiguringfirmboundaries,relocatingresources,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisfirstpaperinatwo-partseriesonstrategiccostmanagementinsupplychains,wereviewstructuralcostmanagement.Structuralcostmanagementemploystoolsoforganizationaldesign,productdesign,andprocessdesigntocreateasupplychaincoststructure

thatiscoherentwithfirmstrategy.Inthesecondpartoftheserieswe

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willconsiderexecutionalcostmanagement,whichemploysmeasurementandanalysistools_e.g.,varianceanalysis,costdriveranalysis,supplierscorecards_toevaluatesupplychainperformance.Usingselectedstudiesinaccounting,operationsmanagement,andbusinessstrategy,weprovideanoverviewofstrategiccostmanagementinsupplychains,highlightcontemporarydevelopments,andsuggestdirectionsforfutureresearchKeywords:

interorganizational;

supplier;

supply chainmanagement;

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,andanetworkoftransportation

providers_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

Costmanagement researchhastendedtofallintotworelatedstreams（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.

Following Anderson（2007）, we define “strategic costmanagement”asdelibe