1、 中文 3898 字 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 院（系、部） 名 称 ： 财经学院 专 业 名 称： 财务会计教育 学 生 姓 名： 学 生 学 号： 指 导 教 师： 1 Strategic Cost Management in Supply Chains Part 1: Structural Cost Management Accounting Horizons: June 2009, Vol. 23, No. 2, pp. 201-220. Shannon W. Anderson and Henri C. Dekker Abstract: Strat
2、egic cost management is the deliberate alignment of a firms resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm increasingly, Improvements are obtained across the value chain: throug
3、h reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this article, we review strategic cost management, especially structural cost management. Structural cost management employs tools
4、of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy. Key wards: structural cost management； supply chain； competitive Advantage 1 INTRODUCTION The prevalence in the current business press about acquisitions, restruc
5、turing, outsourcing, and off shoring indicates the vigor with which firms are engaged in the modern cost management. Theres a shift from prior internal processes for efficiency and effectiveness, firms are attempt to manage costs throughout the value chain. As the value of purchased materials and se
6、rvices as a share of selling price has increased ,firms find themselves managing complex supply chains, that include global suppliers, contract manufacturers, service centers and so on. Firms should pay attention to the value chain, so that they can obtain the room of development. 2 STRATEGIC COST M
7、ANAGEMENT Cost management research has tended to fall into two related streams. The first research stream examine whether and how firms configure accounting data to support value chain analysis ； The second research stream attempt to derive the relationship between a rms strategy and cost structure.
8、 The focus is on the causal relation between activity levels and the resources that are required. These research streams take as given the rms strategy and structure and focus on whether accounting records are capable of reecting or detecting the economics of the chosen strategy. In this review we t
9、ake Shanks broader perspective that much of what constitutes strategic cost management is found in choices about organizational strategy and structure. Following Anderson, we define “strategic cost management” as deliberate decision making aimed at aligning the rms cost structure with its strategy a
10、nd with managing the enactment of the strategy. We focus on interactions across firm boundaries； Specially, the buyer/supplier interface, as a source of competitive advantage that can deliver low cost, as well as high productivity, quality, customer responsiveness, and innovation. Shank posited that
11、 two types of cost drivers are the basis for strategic cost management: structural cost drivers that reflect organizational structure, investment decisions, and the operating leverage of the firm and executive cost drivers that reect the efciency of executing the strategy. Stated differently, struct
12、ural cost management may be conceived of as a choice among alternative production functions that use different inputs or combinations there of to meet a particular market demand. Executive cost management is concerned instead with whether, for a given production function, the firm is on the efficien
13、t 2 frontier. Structural and executive cost management is connected through improvement activities. For example, cost driver analysis is a catalyst for efciency improvements of existing processes and for reengineering processes to create a different cost structure. Clearly ,cost management is only a
14、 part of long term profit maximization. This paper series will not discuss strategic revenue management； however, we acknowledge interdependencies between costs and revenues associated structural cost management and the executive cost management activities of the sustainability of the strategy. Ofte
15、n the greatest opportunities for strategic cost management cross rm boundaries. Shank advocated cost management across the value chain, and other accounting scholars have called for research on how accounting facilitates modern inter-organizational relationships. 3 STRUCTURAL COST MANAGEMENT IN SUPP
16、LY CHAINS Shank argued that structural cost drivers associated with organizational structure, investment decisions, and the operating leverage of the rm. In supply chain management, structural cost management includes the decision to seek an external supplier, selecting one or more external supplier
17、s, and designing the buyer/supplier relationship. These elements of supply chain management are important determinants of cost structure and are central to managing risk in supply relations. Supplier selection processes are akin to personnel controls within the rm that ensure the tness between emplo
18、yee skills and job requirements. Designing the buyer/supplier relationship encompasses formal contractual management controls such as specifying authority for supply decisions, performance requirements, and rewards or sanctions for nonperformance, as well as formal and informal controls that reinfor
19、ce desired cultural norms. Although we focus on structural cost management, many of the cost management decisions discussed in this section relate to balancing the “cost of control” against risks of inter-rm transactions. We review research and contemporary practices associated with sourcing decisio
20、ns, supplier selection in the sections that follow. 4 SOURCING: MAKE； BUY OR ALLY A core component of structural cost management is the decision to execute activities within the rm or to outsource them to another party. The so-called “make-buy-or-ally” decision considers how and where in the value c
21、hain firms draw their organizational boundaries and which activities are conducted inside versus outside the rm. Although the buyer and supplier are separate rms, the supply relationship often includes collaboration in the uncertain realm of product and process design. Transaction cost economics is
22、the most widely used framework for explaining firm boundary and organizational design choices. Production costs are dened by production technology and efficiency. A buyer and suppliers production costs may differ if they use different technology, operate at different scales, or operate with differen
23、t efficiency A buyers cost accounting records may be one basis for comparing the “make” option with prices of external suppliers. Transaction costs concerns about opportunism associated with rms transactions. Examples of transaction costs include costs of activities such as searching for partners, n
24、egotiating and writing contracts, monitoring and enforcing contract compliance. Transaction costs are not typically accessible and, in the case of opportunity costs, may not even be included in cost accounting records. Consequently, texts typically warn students to consider strategic factors before making a sourcing decision based only on production costs. This is one area where cost management practices, both measurement and analysis, can be improved to better support structural cost management decisions associated with sourcing.
