基于供应链的战略成本管理外文翻译.docx
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基于供应链的战略成本管理外文翻译
基于供应链的战略成本管理外文翻译
外文翻译
原文
StrategicCostManagementinSupplyChains,
Part1:
StructuralCostManagement
MaterialSource:
AccountingHorizonsAuthor:
ShannonW.AndersonandHenriC.Dekker
SYNOPSIS:
Strategiccostmanagementisthedeliberatealignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirm,increasinglyimprovementsareobtainedacrossthevaluechain:
throughreconfiguringfirmboundaries,relocatingresources,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisfirstpaperinatwo-partseriesonstrategiccostmanagementinsupplychains,wereviewstructuralcostmanagement.Structuralcostmanagementemploystoolsoforganizationaldesign,productdesign,andprocessdesigntocreateasupplychaincoststructurethatiscoherentwithfirmstrategy.Inthesecondpartoftheserieswewillconsiderexecutionalcostmanagement,whichemploysmeasurementandanalysistools_e.g.,varianceanalysis,costdriveranalysis,supplierscorecards_toevaluatesupplychainperformance.Usingselectedstudiesinaccounting,operationsmanagement,andbusinessstrategy,weprovideanoverviewofstrategiccostmanagementinsupplychains,highlightcontemporarydevelopments,andsuggestdirectionsforfutureresearchKeywords:
interorganizational;supplier;supplychainmanagement;valuechain.
INTRODUCTION
Theprevalenceinthecurrentbusinesspressofstoriesaboutacquisitions,restructuring,outsourcing,andoffshoringindicatesthevigorwithwhichfirmsareengagedinthe“creativedestruction”thatismoderncostmanagement.Inatellingshiftfrompriordecadeswhenthefocusofcostmanagementwasonreengineeringinternalprocessesforefficiency_e.g.,just-in-timeinventory,leanproduction_andeffectiveness_e.g.,six-sigmaqualityinitiatives,teamproduction_,firmsaretakingupShankandGovindarajan’s(1992,1994)prescientchallengetomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasashareofsellingpricehasincreased,firmsfindthemselvesmanagingcomplexsupplychainsthatincludeglobalsuppliers,contractmanufacturers,company-ownedproductandservicecenters,third-partylogisticsproviders,andanetworkoftransportationproviders_Trebilcock2007_.Althougha2008surveyoftopexecutivesfoundthat57percentidentifiedcostreductionastheprimarystrategicgoalforsupplychainmanagement(McKinsey&Company2008),complexsupplychainsalsocreatenewcostsandrisksthatmustbemanaged.
Inthispaperwereviewrecentresearchinaccounting,operationsmanagement,andbusinessstrategytohighlighttheinterplaybetweenresearchandnewsupplychainmanagementpractices.Inthenextsectionweprovideanoverviewofstrategiccostmanagementanddefinethescopeofourinquiry.TheorganizingframeworkthatweemployincorporateselementsfromShankandGovindarajan’s(1992,1994)discussionofstructuralandexecutionalcostdriversandvaluechainanalysisandTomkinsandCarr’s(1996)dynamicmodelofstrategicinvestment.Intwosubsequentsectionswereviewselectedstudiesthatexaminestrategiccostmanagementinsupplychainsanddiscusscontemporarypractices.Firstwefocusonstructuralcostmanagementdecisionsrelatedtosourcing,supplierselection,andthedesignofsupplierrelationships.Thenweturntostructuralcostmanagementdecisionsrelatedtojointproductandprocessdesign.Thesecondpaperinthetwo-partserieswilltakeupexecutionalcostmanagementinsupplychainsandreviewadvancesinresearchandpracticeaimedatmeasuring,monitoring,andimprovingsupplytransactions.
STRATEGICCOSTMANAGEMENT
Costmanagementresearchhastendedtofallintotworelatedstreams(Lord1996).Papersinthefirstresearchstreamexaminewhetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis(e.g.,TomkinsandCarr1996;Dekker2003;HergertandMorris1989).Papersinthesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandcoststructure.Thefocusisonthecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired(i.e.,“costdrivers”)(e.g.,Anderson1995;Ittneretal.1997).Theseresearchstreamstakeasgiventhefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableofreflectingordetectingtheeconomicsofthechosenstrategy.InthisreviewwetakeShankandGovindarajan’s(1992,1994)broaderperspectivethatmuchofwhatconstitutesstrategiccostmanagementisfoundinchoicesaboutorganizationalstrategyandstructure.
FollowingAnderson(2007),wedefine“strategiccostmanagement”asdeliberatedecisionmakingaimedataligningthefirm’scoststructurewithitsstrategyandwithmanagingtheenactmentofthestrategy.1Wefocusoninteractionsacrossfirmboundaries;specifically,thebuyer/supplierinterface,asasourceofcompetitiveadvantagethatcandeliverlowcost,aswellashighproductivity,quality,customerresponsiveness,andinnovation(e.g.,Gietzmann1996;Dyer1996;CooperandSlagmulder2004).ShankandGovindarajan(1992,1994)positedthattwotypesofcostdriversarethebasisforstrategiccostmanagement:
structuralcostdriversthatreflectorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirm,andexecutionalcostdriversthatreflecttheefficacyandefficiencyofexecutingthestrategy.Stateddifferently,structuralcostmanagementmaybeconceivedofasachoiceamongalternativeproductionfunctionsthatusedifferentinputsorcombinationsthereoftomeetaparticularmarketdemand.Executionalcostmanagementisconcernedinsteadwithwhether,foragivenproductionfunction,thefirmisontheefficientfrontier.Structuralandexecutionalcostmanagementareconnectedthroughimprovementactivities(TomkinsandCarr1996).Forexample,costdriveranalysisisacatalystforefficiencyimprovementsofexistingprocessesi.e.,executionalcostmanagementandforreengineeringprocessestocreateadifferentcoststructure)(i.e.,structuralcostmanagement).
STRUCTURALCOSTMANAGEMENTINSUPPLYCHAINS
Sourcing,SupplierSelection,andDesignofSupplyRelationships
ShankandGovindarajan(1992,1994)arguedthatstructuralcostdriversassociatedwithorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirmdefinetheplayingfieldforstrategiccostmanagement.Insupplychainmanagement,structuralcostmanagementincludesthedecisiontoseekanexternalsupplierwithorwithoutcontemporaneousproductionbythebuyer,selectingoneormoreexternalsuppliers,anddesigningthebuyer/supplierrelationship.Theseelementsofsupplychainmanagementareimportantdeterminantsofcoststructureandarecentraltomanagingriskinsupplyrelations.Supplierselectionprocessesareakintopersonnelcontrolswithinthefirmthatensurefitbetweenemployeeskillsandjobrequirements.Designingthebuyer/supplierrelationshipencompassesformalcontractualmanagementcontrols
suchasspecifyingauthorityforsupplydecisions,performancerequirements,andrewardsorsanctionsfornonperformance,aswellasformalandinformalcontrolsthatreinforcedesiredculturalnorms.Althoughwefocusonstructuralcostmanagement,manyofthecostmanagementdecisionsdiscussedinthissectionrelatetobalancingthe“costofcontrol”againstrisksofinterfirmtransactionsAndersonandDekker2005;Andersonetal.2008.Wereviewresearchandcontemporarypracticesassociatedwithsourcingdecisions,supplierselection,andthedesignofbuyer/supplierrelationsinthesectionsthatfollow.
Sourcing:
Make,Buy,orAlly
OrganizationalBoundaries
Acorecomponentofstructuralcostmanagementisthedecisiontoexecuteactivitieswithinthefirmortooutsourcethemtoanotherparty.Theso-called“make-buy-or-ally”decisionconsidershowandwhereinthevaluechainfirmsdrawtheirorganizationalboundariesandwhichactivitiesareconductedinsideversusoutsidethefirmGeyskensetal.2006.Inthemakemode,firmsverticallyintegrateandbusinessunitsprocurefromotherbusinessunits,withassociatedbenefitsofinternalcoordinationandadaptationamongfirmunits.Inthebuymode,afirmprocuresinputfromotherfirmsbasedon“arms-lengthcontracting,”andmarketsprovideincentivesforthetransactiontosucceed.Theallymodehascharacteristicsofbothmarketandhierarchybecause,althoughthebuyerandsupplierareseparatefirms,thesupplyrelationshipoftenincludescollaborationintheuncertainrealmofproductandprocessdesignandalongorindefinitetimehorizonforinteraction.Evenwhenformalsupplycontractsexist,theyaretypicallyeitherverycomplexor,
conversely,verysimpleandintentionallyincompletetoallowforsubsequentrenegotiationafteruncertaintiesareresolved(Heide1994).“Hybrid”organizationalformsofferhigh-poweredprofitincentives(thoughweakerthanin“puremarkets”)andenhancedcoordination(thoughweakerthanin“hierarchies”)(Williamson1991).Avarietyofhybridformsareusedinbuyer/suppliercollaborations,includingcontractualagreements,minorityequityparticipation,andjointventures,andeachisassociatedwithdifferentcostsandoffersdifferentdegreesofcontrolovercollaborativeactivity译文
基于供应链的战略成本管理
第一部分:
结构性成本管理
资料来源:
会计视野作者:
夏伦?
安德森亨利?
德克
综述:
战略成本管理使企业的资源与企业长期战略、短期战术的相关的成本结构保持一致。
虽然许多管理者继续以实现效率和效益的最大化为目标,.整个价值链日益完善:
通过重组企业结构、重整企业资源、再造业务流程并依据客户需求重新评估企业所提供产品和服务。
基于供应链的战略成本管理系列由两个部分组成。
通过这篇文章,我们首先回顾结构性成本管理。
该系列的第二部分讲的是执行性成本管理,我们将采用测量和分析工具(例如,方差、成本动因、供应商积分卡)对供应链进行绩效评价。
通过会计、经营管理和公司战略等方面