供应链中的战略成本管理第二部分特殊成本管理外文翻译.docx
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供应链中的战略成本管理第二部分特殊成本管理外文翻译.docx
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供应链中的战略成本管理第二部分特殊成本管理外文翻译
外文翻译
原文:
StrategicCostManagementinSupplyChains,Part2:
ExceptionalCostManagement
INTRODUCTION
Increasingly,purchasedmaterialsandservicesaccountforasignificantshareofthecostoffirms’productsandservices.Asaresult,managersaredevotingmoreattentiontodevelopingstrategiesformanagingcomplexsupplychains.Strategiccostmanagement,thedeliberatealignmentofafirm’sresourceswithlong-termstrategyandshort-termtactics,iscriticaltomanagingthesupplychainanddeliveringperformanceforallfirmsinthevaluechain(AberdeenGroup2005).Inarecentsurvey,managersreportthatincreasingcomplexityofproductsandervices,increasingandincreasinglyvolatileinputprices(e.g.,wages,fuel),andtheavailabilityofsophisticatedsupplychainmanagementtoolshaveinfluencedtheirsupplychainstrategies(McKinsey&Company2008,3–4).Theoverwhelmingresponsetotheseinfluencesisarenewedfocusonincreasingtheeffectivenesswithwhichsupplychainsprovidelow-cost,high-qualityproductsandserviceswithspeedandreliability,andonevaluatingsupplychainrisk—allelementsofwhatwetermexecutionercostmanagement.
Thispaperisthesecondinatwo-partseriesthatexaminescontemporaryresearchinstrategiccostmanagementinsupplychains.WeemployanorganizingframeworkfromAnderson(2007)thatincorporatesShankandGovindarajan’s(1992,1994)notionsofstructuralandexecutionercostdriversaswellasavaluechainperspective.Inthefirstpaperintheseries,(AndersonandDekker2009),wefocusonstructuralcostmanagementdecisionsrelatedtosourcing,supplierselection,thedesignofsupplierrelationships,andjointactivitiesofbuyersandsuppliersinproductandprocessdesign.Inthispaper,wetakeupexecutionercostmanagementofbuyersupplierrelationships,whichincludesassessingtransaction-levelandrelationship-levelperformanceaswellasassessingthesustainabilityofthesupplypartnershipinthecontextofthefullaloechain.
Webeginwithareviewoftheorganizingframeworkthatwaspresentedmorefullyinthefirstpaperintheseries.Thenweturntothetwomajorcomponentsofexecutionercostmanagement:
(1)measuring,evaluating,andimprovingsupplychaintransactionsandrelationships,and
(2)assessingsupplierhealthandthelong-termsustainabilityofsupplyrelationships.Weconcludewithabriefsummaryofthetwo-partseriesandadiscussionofhowrecentdevelopmentsinstrategiccostmanagementinsupplychainspresageopportunitiesforaccountingeducation.
STRATEGICCOSTMANAGEMENT
ShankandGovindarajan(1992,1994)positthattwotypesofcostdriversarethebasisforstrategiccostmanagement:
structuralcostdriversthatreflectorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirm;andexecutionercostdriversthatreflecttheefficacyandefficiencyofexecutingthestrategy.Stateddifferently,structuralcostmanagementmaybeconceivedofasachoiceamongalternativeproductionfunctionsthatusedifferentinputsorcombinationsthereoftomeetaparticularmarketdemand.Executionercostmanagementisconcernedinsteadwithwhether,foragivenproductionfunction,thefirmisontheefficientfrontier.TomkinsandCarr(1996,276)linkthetwomodesofcostmanagement,positingthatcostdriveranalysisisacatalystforimprovingexistingprocesses(i.e.,executionercostmanagement)aswellasacatalystforreengineeringprocessestocreateadifferentcoststructure(i.e.,structuralcostmanagement).
Figure1depictstheinterplaybetweenmarketandcompetitiveanalysis,strategydevelopmentandstructuralcostmanagement,andexecutionercostmanagement.TakingupPorter’s(1985)emphasisoncreatingcompetitiveadvantagethroughoutthevaluechain,ShankandGovindarajan(1992,1994)recognizethatthegreatestopportunitiesforcostmanagementareoftenattheboundariesofthefirm.Figure1highlightsthevaluechainasthedomainforstrategiccostmanagement.Althoughthefocusofthisseriesofarticlesisoncostmanagementbetweenbuyersandsuppliers,
Figure1alsoincorporatesKaplanandNorton’s(1996_)multi-stakeholderperspective,depictingstrategiccostmanagementasinfluencingandbeinginfluencedbyavarietyofdecisionmakerswhoareinvolveddirectly(e.g.,suppliers,customers)andindirectly(e.g.,nongovernmentalorganizations,governments)inthevaluechain.
Inthispaperwefocusonexecutionercostmanagementappliedtosuppliersofdirectandindirectmaterialsandservices.Inthiscontext,executionercostmanagementincludesassessingtransaction-levelandrelationship-levelperformance(bottomofFigure1)aswellasassessingthesustainabilityofthesupplypartnership(middleofFigure1).WeconsiderfirstthelowerportionofFigure1,theexecutionercostmanagementactivitiesassociatedwithmeasuringandevaluatingperformance,andusingthisinformationcollaborativelytoimproveperformance.Wethenturnto
thebroaderquestionofassessingthesustainabilityofthecollaborationstrategy.Herewerecognizethatbuyer-suppliercollaborationsmayperformasplanned;however,withchangingcircumstances,collaborationmaynotbesustainableifeitherpartystandstogainfromwithdrawingfromtherelationshiporfromdiminishedperformance.Theiterativenatureofstrategydevelopmentandrefinementthatunforeseenfutureeventsanduncertaintyresolutionnecessitatesisdepictedinthefeedbackpathbetweenexecutionerandstructuralcostmanagement.
EXECUTIONALCOSTMANAGEMENTINSUPPLYCHAINS:
MEASURING,MONITORING,ANDIMPROVINGPERFORMANCE
Executionercostmanagementincludesthefamiliarmanagementaccountingelementsofmeasuringandmonitoringperformanceaswellasthedynamicuseofperformancedatatoimproveperformance(bottomofFigure).Performancemeasurementsystemscontributetoperformanceimprovementbyclarifyingexpectationsofexchangepartnersthroughsettinggoals,promotinggoal-directedbehavior,reducingambiguityaboutoutcomes,andenhancingfeedbackandlearning
(Manama2006).Althoughtheseactivitiescanbechallengingwithinthefirm,theyareevenmorecomplicatedbetweenfirms.Arecentsurveyidentifiessharingknowledgebetweendifferentlocations(withinthebuyingfirmandwithdifferentsuppliers),integratinginformationtechnology,andmanagingcommunicationsinaculturallydiversebusinesssettingassignificantchallengestosupplychainmanagement(McKinsey&Company2008).Clearly,evensettingasideconflictingobjectivesandopportunisticbehaviorthatareamelioratedbystructuralcostmanagement(described
inthefirstpartofthisseries),wearestillleftwithsignificantperformancemanagementchallenges
Whentwoormorefirmstransact,significanttechnicaluncertaintiescanoccurindefiningandmeasuringperformanceandindistinguishingeachfirm’sinfluenceoninterdependentoutcomes.Indeed,thetransactioncosteconomicsliteratureidentifiesambiguitiesinmeasuringperformanceasacentralreasonwhymanyfirmsverticallyintegrateactivitiesthatarefraughtwithmeasurementdifficulties.Ambiguitiesmayariseinwhatdefinesperformance,howperformanceistobemeasured,andhowblameisapportionedintheeventofperformancefailure.Asoneexample,Andersonetal.(2000)provideempiricalevidencethatproductdesigninterdependenciesinautomotivecomponentsinfluencesourcingdecisionsandsubsequenttransactionperformance.Technicaluncertainties,incombinationwithphysicalandtemporalseparationofthetwoparties,contributetoandarecompoundedbycommunicationandcoordinationfailures.
Inspiteoftheseconcerns,accountingresearchindicatesthatperformancemeasurementisanessentialcomponentofthesupplychainmanagementcontrolstructurethatisassociatedwithperformance(Dekker2003,2004;DekkerandVandenAbele2009;Langfield-SmithandSmith2003;Manama2006;Sealetal.2004;SchmitzandPlatt’s2004).Dingetal.(2009_)findthatfinancemanagersfrequentlyreportbeingresponsibleforfacilitatingbuyer-suppliercooperationthroughresultsmonitoring,advice,supervision,andinvolvementindailyoperations.Toachievetheseaimstheyusefrequent,detailedfinancialandnofinancialperformanceinformationaboutpartnerfirms.Gunasegarametal.(2001,2004)arguethattheroleofperformancemeasuresinthesuccessofcollaborativeactioncannotbeoverstatedbecausetheyaffectstrategic,tactical,andoperationalplanningandcontrol.
Thissectionreviewsresearchandcontemporarypracticesrelatedtofinancialandnofinancialperformancemeasurementandtomanagementfeedbackprocessesthatemployperformancemeasuresasacatalysttocontinuousimprovement.
SupplyTransactions:
FinancialPerformanceMeasurement
Traditionally,supplierperformancehashadoneoftwomeanings.Fortheprocurementspecialistchargedwithobtainingmaterialsandservicesatlowcost,goodsupplierperformanceisapurchasepricethatisbothstableandlow.Forthemanufacturingmanager,chargedwithproducingoutput,goodsupplierperformanceisdefinedbyreliabilityofdelivery,accuracyofinventory,andquality(freeofdefects)ofsupply.Thesefunctionalperspectivesoftenresultinconflictingassessmentsofsupplierperformance,conflictthatisfrequentlyreinforcedbyincentiveschemesthatrewardonefunction(e.g.,purchasing)fortakingactionsthatharmanotherfunction(e.g.,manufacturing).1Alternativesforreconcilingthesefunctionalperspectivesinlargedecentralizedfirmsincludemodifiedincentivesandmodifieddecisionauthority(i.e.,structuralcostmanagement).Aselaboratedinthefirstpaperinthisseries,studiessuchasAndersonetal.(2000),An
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- 供应 中的 战略 成本 管理 第二 部分 特殊 外文 翻译