供应链成本管理的方法论意义外文翻译.docx

供应链成本管理的方法论意义外文翻译.docx

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供应链成本管理的方法论意义外文翻译

供应链成本管理的方法论意义【外文翻译】

本科毕业论文（设计）

外文翻译

外文题目CostManagementalongtheSupplyChain

——MethodologicalImplications

外文出处ResearchMethodologiesinSupplyChainManagement

外文作者RichardChivaka

原文:

3Results

Tables2to4summarizethecostmanagementtoolsandpracticesappliedalongallthreeofthesupplychainsstudied.Thetoolsandpracticesareshownaccordingtowhethertheiremphasisisonintra-companyorinter-companycostmanagement.3.1Discussion

Theresultsofthethreecasestudiesallshowthatcostmanagementisbeingimplemented（invaryingdegrees）alongthesupplychainsstudied.Tables2to4showsthat（i）budgetarycontrolandvarianceanalysisarethecommonintra-companycostmanagementtoolsinallthreesupplychains,（ii）targetcostingandcontinuousimprovementarethemostcommoninter-companycostmanagementtoolsappliedinallthreesupplychains,（iii）advancedmanagementaccountingtoolsarenotwidelyappliedand（iv）costmanagementalongthethreesupplychainsappearstobeachievedlargelythroughtheapplicationofpracticesratherthantools.ThisiscontrarytoexpectationsraisedinthemanagementaccountingliteraturethatsuggeststheuseofadvancedmanagementaccountingtoolssuchasABC,JIT,TQMandlifecyclecosting.However,ananalysisoftheresultsyieldssomeinterestinginsights.First,thereappearstobealinkbetweenthewidespreaduseofpracticesalongthethreesupplychainsstudiedandthestageofdevelopmentofthesesupplychains.Aspointedoutearlier,relationshipsamongsupplychainpartnersintheSouthAfricanretailindustryhaveevolvedfromarms-lengthtowardsmorecollaborative

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relationships.Inter-organizationalsettingsalongthesesupplychainsarechangingasrelationshipsbecomecloserandareaimedatimprovingthecompetitivenessoftheentiresupplychains.Inthepresentstudy,suchchangesappeartobeinitiallysupportedbypracticessuchasinformationsharingthroughopenbookpolicy,ointproductdesign,inter-companyteamsandsharingofcostsavings.Thesechangescreateanenvironmentthatsupportstheapplicationoftoolsthatrequirea‘common

language’suchasactivity-basedcosting,soastoavoidincompatibilityofaccountingdatafromcompaniesalongthesesupplychainsasaresultofdifferentaccountingsystems（Dekker&vanGoor,2000）.Also,commontermsapplicabletointer-companyprocessesneedtobedevelopedandunderstoodbyallkeyplayersalongthesupplychains.Assuch,theapplicationofinter-companycostmanagementtoolsacrosscompanyboundariesmaynotbeeasilyachievableduringtheearlystagesofsupplychaindevelopment.Costmanagementtoolsmaybemorereadilyappliedalongthesupplychainoncetherequisitechangeshavefacilitatedan‘intimacy’betweensupplychainparticipants.Itappearsthatinthisstudy,companiesinthesupplychainsarefocusingontheapplicationofpracticesthatdrawthemtogetherasapossibleprecursortotheapplicationofadvancedmanagementaccountingtoolsonawiderscale.AsarguedbyGoldbach（2002）,theapplicationofcostmanagementtoolsandtheinvolvementofthe‘actors’alongsupplychainsneedtobeembeddedintheorganizationalsettingofthesupplychains.Itappearsthatthesupplychainparticipantsarereconfiguringtheirinter-organizationalsettingsthroughthedeploymentofcollaborativepractices,therebycreatingaclimateinwhichtheadoptionandapplicationofmostoftheinter-organizationalcostmanagementtoolscanflourish.

Second,anexaminationofsomeoftheapproachesappliedalongthesupplychainsstudiedrevealstheapplicationofcostmanagementthroughtoolswhosecharacteristicsmimicthoseoftheadvancedmanagementaccountingtoolsoratleastsomeaspectsthereof.Belowaresomeexamplesoftheseapproaches.Work-study&ABC

Garmentcostsinsupplychains1and2aremanagedbyfocusingontheactivities

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performed.Thework-studydepartmentsinthesesupplychainsproduceactivityinformationusedtorefinethewaytheactivitiesareperformed,allasawayofreducinggarmentcosts.Thetargetcostingapproachthatiscommonlyappliedacrossthesupplychainsstudiedrequirestheunderstandingofactivitiesperformedtofacilitatethere-engineeringofproductswherethetargetcostsarebelowtheactualcosts.TheactivityanalysisapproachadoptedtoenablethemanagementofgarmentcostsissimilartoABC/M,inthatactivityinformationisobtainedfromthework-studydepartmentsandisthenusedtoreducecoststhroughtheeliminationofnon-valueaddedactivitiesandprocesses.TheABC/Mapproachinvolvesthemanagementofactivitiesastheroutetowardsimprovingthevaluereceivedbythecustomer（Maccarrone,1998）.Thelaborcostofagarmentisdeterminedfromtheactivitiesthatmustbeperformed,i.e.intermsofthetimeperactivity,andthetimeisthenconvertedintolaborcost.AnABCsysteminvolvesthemeasurementoftimeandresourcesspentonworkprocessesandthentheconversionofsuchtimetocostdata（Driver,2001）.

Deliveryscheduling&JIT

TheattributesofthedeliveryschedulingaresimilartotheJITapproach.JITaimsatsynchronizingtheoperationsofcompaniesalongthesupplychain,wheresuppliersdeliverinputsoftherightquality,quantityandattherighttime（Agrawal&Mehra,1998;Drury,2000）.Itsemphasisisonthereductionofnon-valueaddedcostsbyseekingtoachieve100%on-timedelivery,alongwithothergoalssuchaszeroinventories,zerodefectsandzerobreakdowns（Drury,2000）.Insupplychain3forexample,Supplier3hasspecificdaysandtimesforthedeliveryofinputstoManufacturer3.Themanufactureralongsupplychain3alsoknowstheexacttimesatwhichtodelivertotheretailer’sdistributioncenter（eachmanufacturerhasa15minutewindowwithinwhichtoarriveatthedistributioncentertooffloadataspecificbay）.Insupplychain2,theretailerandthemanufacturerworkonadeliverycalendarthatspecifiesthedatesandtimeswhengarmentswillbedeliveredtotheretailer’sstores.

Qualityfocus&TQM

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ThequalityfocuspracticecommonlyappliedalongallthreesupplychainshascharacteristicssimilartoTQM.ThefocusofTQMistheidentificationandreductionofquality-relatedcosts（Agrawal&Mehra,1998;Drury,2000）.Itsemphasisisonpreventivemeasures,hencetheaimisto‘designandbuildqualityin’,ratherthantryingto‘inspectitin’（Drury,2000:

901）.TQMfocusesonsatisfyingthecustomer,

strivingforcontinuousimprovement,involvementofallemployees,activesupportandtheinvolvementoftopmanagement,clearobjectives,andcontinuoustrainingfocusedonquality（Blocheretal.,2002）.Thequalityinitiativesalongthesupplychainsarefocusedonpreventativemeasures（testingofinputquality）ratherthanrectificationofqualityproblems.Thisapproachissupportedbytheselectionofkeysuppliers（especiallyinsupplychains1and3）,whoarealsoqualityconsciousandhavethecapabilitytoproducegoodqualityinputsandproducts.Manufacturersinthesesupplychainsarerequiredtosourceinputsonlyfromsuppliersthathavebeenapprovedbytheretailersonthebasisof,amongothercriteria,qualityofinputs.Alotofeffortisspentincreatinganawarenessoftheimportanceofqualityamongfactoryemployees.Insupplychains1and2,thisisachievedthroughemployeetraining,aswellasbythestrategicplacementoflargenoticesinthefactories,encouragingemployeesto‘doitrightfirsttime.’Inaddition,theanalysisof

returns-to-manufacturers（RTMs）duetoqualityproblemsisdonerightdowntotheparticulardepartmentwherethegarmentsweremanufactured.Employeesarethusmadeawareofquality-relatedproblemsandtheconcomitantcosts.Therefore,thequalityfocusspansboththehorizontaldimension（fromsuppliersofinputsrightuptotheretailshop）andtheverticaldimension（fromtheshopflooremployeestotopmanagement）.Theinvolvementofteamwork（bothintra-andinter-companyteams）alsomakesthisapproachverysimilartoTQM.

Otherapproaches&Lifecyclecosting

Someformoflifecyclecostingisbeingappliedalongthesupplychainsstudied.Lifecyclecostinginvolvesunderstandingandmanagingthetotalcostsofaproductincurredthroughoutitslifecycle（Drury,2000）.Thetotalcostofaproductoveritslifecyclecanbebrokendownintoupstreamcosts（research&developmentand

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design）,manufacturingcosts（purchasing,directmanufacturingcostsandindirectmanufacturingcosts）,anddownstreamcosts（marketing&distribution,andserviceandwarrantycostssuchasrecalls,service,productliabilityandcustomersupport）（Blocheretal.,2002）.Linkagesbetweenmanufacturersandsuppliers（throughtraining&assistanceandjointproductdesign）,andbetweenmanufacturersandretailers（throughdeliveryschedulingandsharedtransport）,assistinmanagingupstreamanddownstreamcosts,respectively.Also,oneofthepurposesoflifecyclecostingistoreducethecoststhatend-usecustomersincuraftertheyhaveboughttheproduct.Thelowertheafter-salescost,thestrongerthecompetitiveadvantageofacompany.Insupplychains1and2,lifecyclecostinginvolvestestsconductedonfabrictoassesshowthefabricreactswhen（i）washed,eitherincoldorhotwater,（ii）ironed,and（iii）bleached.A‘carelabel’isthenproducedtoassistend-usecustomers

withthebestwayoflookingaftertheirgarments.Insupplychain3,lifecyclecostingtakestheformofshelf-lifeteststhatareusedtoprescribe‘sell-by’and‘use-by’dates,

aswellasrefrigerationconditions,thushelpingend-usecustomerstoreducecoststhatcouldbecausedbywaste.Thesequality-relatedapp