毕业论文外文翻译供应链的战略成本管理英语原文+中文翻译.docx

毕业论文外文翻译供应链的战略成本管理英语原文+中文翻译.docx

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毕业论文外文翻译供应链的战略成本管理英语原文+中文翻译

本科毕业论文外文翻译

供应链中的战略成本管理-结构性成本管理

StrategicCostManagementinSupplyChains

Part1:

StructuralCostManagement

ShannonW.AndersonandHenriC.Dekker

Abstract:

Strategiccostmanagementisthedeliberatealignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirmincreasingly,Improvementsareobtainedacrossthevaluechain:

throughreconfiguringfirmboundaries,relocatingresources,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisarticle,wereviewstrategiccostmanagement,especiallystructuralcostmanagement.Structuralcostmanagementemploystoolsoforganizationaldesign,productdesign,andprocessdesigntocreateasupplychaincoststructurethatiscoherentwithfirmstrategy.

Keywards:

structuralcostmanagement;supplychain;competitiveAdvantage

1INTRODUCTION

Theprevalenceinthecurrentbusinesspressaboutacquisitions,restructuring,outsourcing,andoffshoringindicatesthevigorwithwhichfirmsareengagedinthemoderncostmanagement.There’sashiftfrompriorinternalprocessesforefficiencyandeffectiveness,firmsareattempttomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasashareofsellingpricehasincreased,firmsfindthemselvesmanagingcomplexsupplychains,thatincludeglobalsuppliers,contractmanufacturers,servicecentersandsoon.Firmsshouldpayattentiontothevaluechain,sothattheycanobtaintheroomofdevelopment.

2STRATEGICCOSTMANAGEMENT

Costmanagementresearchhastendedtofallintotworelatedstreams.Thefirstresearchstreamexaminewhetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis;Thesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandcoststructure.Thefocusisonthecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired.Theseresearchstreamstakeasgiventhefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableofreflectingordetectingtheeconomicsofthechosenstrategy.InthisreviewwetakeShank’sbroaderperspectivethatmuchofwhatconstitutesstrategiccostmanagementisfoundinchoicesaboutorganizationalstrategyandstructure.FollowingAnderson,wedefine“strategiccostmanagement”asdeliberatedecisionmakingaimedataligningthefirm’scoststructurewithitsstrategyandwithmanagingtheenactmentofthestrategy.

Wefocusoninteractionsacrossfirmboundaries;Specially,thebuyer/supplierinterface,asasourceofcompetitiveadvantagethatcandeliverlowcost,aswellashighproductivity,quality,customerresponsiveness,andinnovation.Shankpositedthattwotypesofcostdriversarethebasisforstrategiccostmanagement:

structuralcostdriversthatreflectorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirmandexecutivecostdriversthatreflecttheefficiencyofexecutingthestrategy.Stateddifferently,structuralcostmanagementmaybeconceivedofasachoiceamongalternativeproductionfunctionsthatusedifferentinputsorcombinationsthereoftomeetaparticularmarketdemand.Executivecostmanagementisconcernedinsteadwithwhether,foragivenproductionfunction,thefirmisontheefficientfrontier.Structuralandexecutivecostmanagementisconnectedthroughimprovementactivities.Forexample,costdriveranalysisisacatalystforefficiencyimprovementsofexistingprocessesandforreengineeringprocessestocreateadifferentcoststructure.Clearly,costmanagementisonlyapartoflongtermprofitmaximization.Thispaperserieswillnotdiscussstrategicrevenuemanagement;however,weacknowledgeinterdependenciesbetweencostsandrevenuesassociatedstructuralcostmanagementandtheexecutivecostmanagementactivitiesofthesustainabilityofthestrategy.Oftenthegreatestopportunitiesforstrategiccostmanagementcrossfirmboundaries.Shankadvocatedcostmanagementacrossthevaluechain,andotheraccountingscholarshavecalledforresearchonhowaccountingfacilitatesmoderninter-organizationalrelationships.

3STRUCTURALCOSTMANAGEMENTINSUPPLYCHAINS

Shankarguedthatstructuralcostdriversassociatedwithorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirm.Insupplychainmanagement,structuralcostmanagementincludesthedecisiontoseekanexternalsupplier,selectingoneormoreexternalsuppliers,anddesigningthebuyer/supplierrelationship.Theseelementsofsupplychainmanagementareimportantdeterminantsofcoststructureandarecentraltomanagingriskinsupplyrelations.Supplierselectionprocessesareakintopersonnelcontrolswithinthefirmthatensurethefitnessbetweenemployeeskillsandjobrequirements.Designingthebuyer/supplierrelationshipencompassesformalcontractualmanagementcontrolssuchasspecifyingauthorityforsupplydecisions,performancerequirements,andrewardsorsanctionsfornonperformance,aswellasformalandinformalcontrolsthatreinforcedesiredculturalnorms.Althoughwefocusonstructuralcostmanagement,manyofthecostmanagementdecisionsdiscussedinthissectionrelatetobalancingthe“costofcontrol”againstrisksofinter-firmtransactions.Wereviewresearchandcontemporarypracticesassociatedwithsourcingdecisions,supplierselectioninthesectionsthatfollow.

4SOURCING:

MAKE;BUYORALLY

Acorecomponentofstructuralcostmanagementisthedecisiontoexecuteactivitieswithinthefirmortooutsourcethemtoanotherparty.Theso-called“make-buy-or-ally”decisionconsidershowandwhereinthevaluechainfirmsdrawtheirorganizationalboundariesandwhichactivitiesareconductedinsideversusoutsidethefirm.Althoughthebuyerandsupplierareseparatefirms,thesupplyrelationshipoftenincludescollaborationintheuncertainrealmofproductandprocessdesign.

Transactioncosteconomicsisthemostwidelyusedframeworkforexplainingfirmboundaryandorganizationaldesignchoices.Productioncostsaredefinedbyproductiontechnologyandefficiency.Abuyerandsupplier’sproductioncostsmaydifferiftheyusedifferenttechnology,operateatdifferentscales,oroperatewithdifferentefficiencyAbuyer’scostaccountingrecordsmaybeonebasisforcomparingthe“make”optionwithpricesofexternalsuppliers.Transactioncostsconcernsaboutopportunismassociatedwithfirm’stransactions.Examplesoftransactioncostsincludecostsofactivitiessuchassearchingforpartners,negotiatingandwritingcontracts,monitoringandenforcingcontractcompliance.Transactioncostsarenottypicallyaccessibleand,inthecaseofopportunitycosts,maynotevenbeincludedincostaccountingrecords.Consequently,textstypicallywarnstudentstoconsiderstrategicfactorsbeforemakingasourcingdecisionbasedonlyonproductioncosts.Thisisoneareawherecostmanagementpractices,bothmeasurementandanalysis,canbeimprovedtobettersupportstructuralcostmanagementdecisionsassociatedwithsourcing.

5INTERDEPENDENCEINSUPPLYCHAINS

Althoughwediscussthesourcingdecisionasalogical“startingpoint”insupplychainmanagement,inrealitythiselementofstructuralcostmanagementisintertwinedwithotherelementsofstrategiccostmanagement.Forexample,inTCEtheory,sourcingdecisionsarepositedtoreflecttheminimizationofanticipatedexchangehazards.Thepotentialtransactionpartnersareimportantpredictorsofexchangehazards.However,incomplexsupplychainsinwhichmanysupplierscontributetothecompletedproduct,productarchitectureisalsoakeydeterminantofsourcingdecisions.The“partnership”strategiesinsupplychainsdependcriticallyonusingcriteriaotherthanpriceinsupplierselection.Thus,structuralcostmanagementdecisionsassociatedwithsourcingareintertwinedwithstructuralcostmanagementpracticesinsupplierselection.

6THESUPPLYCHAINSASASOURCEOFCOMPETITIVEADVANTAGE

TCE,withitsunderlyingperformanceriskandrelationalrisk,focusesonpotentialdownsides

ofcooperation.Anotherschoolofthought,theresource-basedviewRBVofthefirm,focusesontheupsideofcooperation.TheRBVimplicatesinter-firmcooperationintherealizationofstrategicadvantage,withfirmboundariesresultingfrommanagers’dynamicsearchforopportunitiestodeployvaluable,scarce,inimitableresourcestoobtainabnormalreturns.Thebasisforexchangeinalliancescanbefinancial,technological,physical,ormanagerialresources.StudiesapplyingtheRBVtoexplainfirmboundariesemphasizetheinimitablevalueofcollaborativepartnerships.

WhiletheperspectivesofTCEandriskmanagementdifferfromtheRBV,bothassumethatfirmchoicesaremotivatedbythegoalofmaximizinglong-runperformance.WhereasTCEfocusesonminimizingtransactioncostsatagiventime,theRBVemphasizestheilliquidityandimmobilityofvaluableresources.Thisapproachadmitsthepossibilitythattransactingwithexternalpartiesdynamicallychangestheresourcesandcapabilitiesthatwillbeavailableinfutureperiods.Togethertheseframeworkspointtoimportantareasforgrowthinmanagementaccounting,Specifically,TCEandriskmanagementindicatetheimportanceofmeasuringriskinsupplyrelationshipsandformallyintegratingriskassessmentsintothemake,buy,orallydecision.TheRBVindicatestheimportanceoftheemergingareaofaccountingforhumancapitalandotherfirmcapabilitiesandintangibleassetswhosevaluechangesthroughexchangewithstrategicsupplypartners.

7TRENDSINSUPPLYCHAINGROWTH

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