供应链的战略成本管理.docx

供应链的战略成本管理.docx

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供应链的战略成本管理

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.Supplierselectionprocessesareakintopersonnelcontrolswithinthefirmthatensurethefitness