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.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.docx》由会员分享,可在线阅读,更多相关《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.docx(10页珍藏版)》请在冰豆网上搜索。
![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.docx](https://file1.bdocx.com/fileroot1/2022-10/28/b2837c3b-388d-41aa-9fbc-c007414c084d/b2837c3b-388d-41aa-9fbc-c007414c084d1.gif)
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
外文文献翻译译文
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