1、中文 2969 字 外 文 翻 译 原文： Strategic Cost Management in the Supply Chain: A Purchasing and Supply Management Perspective In the course of this study, it became clear that effective strategic cost management has both strategic and tactical aspects that must be well executed in order to deliver results. Th
2、e strategic framework and tactical elements of cost management as they affect PSM are shown , which also shows the soft and hard results of effective cost management as related to PSM. The actual processes in which cross-functional teams engage to support strategic cost management include many tacti
3、cal elements. In most organizations studied, the strategic cost management process occurs as an integral part of the new product development process or the strategic sourcing process. It is not a stand-alone activity, but rather central part of supplier selection and supply base management. Some of
4、the processes and tools that are part of the strategic cost management process are listed in Table 2, and presented in more depth in the body of the report. A cross-disciplinary team of two or more individuals, including PSM, was the norm for carrying out strategic cost management in the five core o
5、rganizations studied. Often, the cost management activities were part of another, larger process, such as a strategic sourcing event, a new product development process, or part of an on- going continuous improvement effort. In exploring Figure 1 in detail, it is clear that the cross-functional team
6、that works on strategic cost management has numerous high-level issues that it must consider. First, the price and feature needs of the ultimate customer must be heavily weighted, or the result will be a product that customers cannot afford, that does not meet their needs, or both. Organizational Su
7、pport at all Levels: While PSM is held to a high level of accountability for strategic cost management and delivering bottom-line savings, PSM cannot be successful without extensive support from others throughout the organization. First and foremost, top management support is critical. It sets the t
8、one for the attitude that everyone in the organization has toward strategic cost management. Through the business unit and functional metrics, top management determines the nature and extent of cost management focus as an organizational priority. Based on this, PSM needs the support of other functio
9、nal areas cooperating teams that have a primary or second goal of managing supplier costs. The participants on cross-functional teams need to be held accountable for the identification of opportunities and delivery of results. PSM also needs specific support from cost management specialists, who are
10、 assigned to support PSM and cross- functional teams in supplier cost analysis. These individuals may be part of PSM or part of finance. The critical requirement is that they have the charter and the qualifications to effectively support supplier cost analysis and management. Supplier cost managemen
11、t must be viewed as one of, if not the most important aspect of their jobs. This focus is critical because supplier cost analysis is often specialized and time consuming. PSM and cross-functional teams need to know that there are internal experts upon whom they can call to support their supplier cos
12、t management efforts. Without such support, the analysis may be too complex and time consuming to be done as part of PSMs or the cross-functional teams regular activities. Supplier Cost Management is a Good Investment: The suggested approach for dedicating resources to supplier cost management may s
13、eem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many ti
14、mes over in terms of reducing costs and bottom-line prices paid to suppliers. For large Fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. For smaller organizations which might not have as great an on-going n
15、eed, or as great an asset base, successful strategic cost management may mean diverting resources from PSM and/or finance, and retraining one or more people to become internal experts on some of the cost management and analysis tools mentioned in this study. Support for Strategic Cost Management The
16、ory: As mentioned in the brief review of the literature below, strategic cost management theory embodies understanding and managing the organizations supply chain, the cost drivers and the customer value proposition. It is a matter of simultaneously understanding and managing these elements in relat
17、ion to each other. The organizations investigated do an excellent job of understanding and managing their internal cost drivers and supplier-facing cost drivers. Two of the organizations that have a strong management focus on customer relationships also do an excellent job of managing the customer-f
18、acing cost drivers. It is not clear from the study how well these organizations understand the customers value proposition and translate that across internal functions and to their suppliers. Except in the case of LCP, and to some extent Deere, the translation mechanism is indirect, through one or m
19、ore functions that may have direct customer contact. This represents an opportunity for potential improvement. Related to this, as mentioned in the section on supply chain perspective, most of the organizations studied do not generally have a seamless view of the supply chain from customer to suppli
20、er； the customer view and supplier view are still managed separately in different organizations, with some interface in the middle. Such coordination would be a complex undertaking, and might require a change in team structure. The organization that comes closest to embodying a true supply chain per
21、spective is LCP, with its product supply structure. While the argument could be made that it is more important for LCP to be close to its customers because it is a consumer products firm, all types of customers are becoming more demanding (Fawcett and Magnan, 2001). LCPs product supply structure has
22、 a Product Supply Vice President who reports into the Business Unit President. Also reporting to the VP of Product Supply are PSM, engineering, manufacturing, customer service/logistics, and finance. Deere has a similar structure, although there is a mix of direct and indirect reporting relationships. The customer information comes to the team through a secondary source, often
