所有权的总成本一个关键的概念战略成本管理的决定外文翻译Word文件下载.docx

所有权的总成本一个关键的概念战略成本管理的决定外文翻译Word文件下载.docx

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一、外文原文

原文：

Totalcostofownership:

akeyconceptinstrategiccostmanagementdecisions

Strategiccostmanagementisnotanewconceptintheory.Inapplication,however,itpresentsmajoropportunitiesfordecision-makingimprovementsformostorganizations.AsdescribedbyShankandGovindarajan.strategiccostmanagementtakesabroadviewoftheorganization'

scosts,bothinternalandexternalinsuchawayastoenhancecompetitiveadvantage.

Muchoftheliteratureonstrategiccostmanagementhasapproacheditfromafinancialoraccountingperspective.Thisislogical,sincethosefunctionsoftheorganizationoftenhavefiduciaryresponsibilityforcostcontrol.Inmanyorganizations,however,itisthesupplymanagementarea,alsoreferredtoaspurchasing,procurement,sourcing.oranumberofothernames,thathastheultimateresponsibilityforcontrollingthebulkoftheorganization'

sexpenditures.Arecentstudyindicatesthatpurchaseditemsmakeupanaverageof63.5%oftotalcostsformanufacturingfirmsand25%fornonmanufacturers.Suchexpendituresaredirectlyrelatedtotheorganization'

scosts,butmanydiscussionsofstrategiccostmanagementconceptsfocusprimarilyoncontrolofmanufacturingcosts,suchaslaborandmachinetime.Inmostorganizations,thecostsofpurchasedmaterialsandservicesfaroutweighinternalmanufacturingcosts.

Thisarticlehasseveralpurposes.Itbeginswithanexplorationoftheconceptoftotalcostofownership（TCO）andwhyitisanincreasinglyviablemodelforuseinacquisitiondecisionstoday.Second,areviewoftheTCOliteratureasitappliestopurchasingdecisionsispresented.Next,therelationshipbetweenstrategiccostmanagementandTCOanalysisinpurchasingdecisionsisexplored.

CasestudiesofelevenorganizationsthatapplyTCOconceptstotheirpurchasingdecisionsareusedtooverviewhowandwhereTCOmodelsarecurrentlybeingapplied.Basedonthosedataandpreviousresearch,evidenceispresentedastowhyTCOconceptsarenotmorewidelyimplemented.Managerial/strategicsuggestionsarepresentedforovercomingbarrierstoapplyingTCOinpurchasingandforlinkingTCOtostrategiccostmanagementconcepts.Thepapercloseswithsuggestionsforfutureresearch.

TCOisapurchasingtoolandphilosophyaimedatunderstandingtherelevantcostofbuyingaparticulargoodorservicefromaparticularsupplier.ReferencestoTCOandrelatedconcepts,suchaslifecyclecostanalysis,havebeenintheliteratureforsometime,butitspracticalapplicationhasbeensomewhatlimited.TCOisanimportanttooltosupportstrategiccostmanagement.Itisacomplexapproachthatrequiresthebuyingfirmtodeterminewhichcostsitconsidersmostrelevantorsignificantintheacquisition,possession,use,andsubsequentdispositionofagoodorservice.Inadditiontothepricepaidfortheitem,TCOmayincludethecostsincurredbypurchasingfororderplacement,researchandqualificationofsuppliers,transportation,receiving,inspection,rejection,storage,anddisposal.

Reviewoftheliterature

OneuseofTCOanalysisistosupportthesupplierselectionandevaluationdecision.Traditionalapproachesincludeselectingandretainingasupplierbasedonpricealone,orbasedprimarilyonprice.orqualitativelyevaluatingthesupplier'

sperformanceusingcategoricalorweightedpoint/matrixapproaches.Whilethelatterarcpreferredtoa"

priceonly"

focus,suchapproachestendtodeemphasizethecostsassociatedwithallaspectsofasupplier'

sperformanceandgenerallydisregardinternalcosts.ExaminationofsuchcostsisastrengthoftheTCOapproach.

TCOAnalysis

SelectionandevaluationconceptscloselyalignedwithTCOincludelife-cyclecosting,zero-basepricing,all-in-costs,cost-basedsupplierperformanceevaluation.andthecost-ratiomethod,Noneoftheseapproacheshavereceivedsignificant,widespreadsupportintheliteratureorinpracticeforavarietyofreasons,primarilybecauseoftheircomplexityandthelackofgeneralunderstandingoftheconcepts.

Life-cyclecostingfocusesprimarilyoncapitalorfixedassets,"

Theaimistogobeyondthepurchasepriceofanasset,todeterminehowmuchitactuallycoststheorganizationtouse,maintain,anddisposeofthatassetduringitslifetime.Pretransactioncoststendtobede-emphasized.ThisapproachiscongruentwithTCObutisonlyasubsetofTCOactivity.TCOisapplicabletovirtuallyeverytypeofpurchaseandincludestheprepurchasecostsassociatedwithaparticularsupplier.

Zero-basepricingandcost-basedsupplierperformanceevaluationbothadvocateunderstandingsuppliers'

totalcosts.IncontrasttoTCO,zero-basepricingfocusesheavilyonthesupplier'

spricingstructureandcostofdoingbusiness.Cost-basedsupplierperformanceevaluationhasanarrowerscopethanTCO,focu