战略成本管理的供应链-采购管理的前景[外文翻译].doc

本科毕业论文（设计）

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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. The 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 tactical 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 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 organizations 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 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 Support 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 tone 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 functional 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 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 management 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 cost management efforts. Without such support, the analysis may be too complex and time consuming to be done as part of PSM’s or the cross-functional team’s regular activities.
Supplier Cost Management is a Good Investment: The suggested approach for dedicating resources to supplier cost management may seem 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 times 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 need, 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 Theory: As mentioned in the brief review of the literature below, strategic cost management theory embodies understanding and managing the organization’s supply chain, the cost drivers and the customer value proposition. It is a matter of simultaneously understanding and managing these elements in relation 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-facing 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 more 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 supplier; 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 perspective 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). LCP’s product supply structure has 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 filtered through the eyes of marketing, sales, or a customer relationship manager. The corporate objectives regarding strategic cost management and cost savings goals must also be considered in terms of meeting the objectives of the team and the business unit or units that the team supports. Next, each organization utilized cost management specialists, for whom all or a major part of their jobs was to support cost analysis, help develop models, and ensure integrity in the data and the analysis results. In some cases, these individuals reported to PSM; in others, they reported to corporate or business unit finance. The key commonality across cost management specialists in these organizations was the expertise, credibility and charter to support supplier cost management. Even with the first three direct inputs, a fourth is needed: a reward an measurement system that supports cost management. The extent to which such a system exists is a function of the corporation’s cost consciousness culture. Is everyone in the organization held accountable for cost management? Is it part of their performance reviews, annual goal setting, and overall expectations? The stronger the cost-consciousness culture, the greater the support for the team and the commitment to its results. In the center of Figure 1, the cross-functional team engages in activities designed to reduce the organization’s cost, such as identifying cost drivers and changing processes using a total cost of ownership approach, engaging in on-line reverse auctions, or working with suppliers on development. The way that the organizations studied use these processes is detailed in the body of the report. Based on the strategic cost management processes, they aim to achieve a better supply base, defined as one that has a lower cost (sometimes only a lower price), and performs as well or better than it did before the strategic cost management process. The process should also support customer satisfaction by resulting in the same or lower prices for the same or better quality and service. This should in turn lead to measurable, bottom line savings, which should translate into higher profit, higher economic value-added for the firm, and higher earnings per share. In general, when PSM thinks about achieving results, the focus is still on bottom line cost savings rather than how its performance is reflected in the overall corporation’s results.
Characteristics of Companies with Effective Supply Chain Strategic Cost Management Approaches: The key characteristics that organizations with effective strategic cost management systems should display are shown in Table 3. Table 3 was developed as a composite ideal of the best characteristics of the core supply chain organizations studied. It is not representative of any one organization. There are specific attributes related to way the organization understands and manages the relationship with the customer, its supplier, and related to their own internal organization. The key organizational characteristics have been divided into cultural/organizational issues, measurement issues, and information/communication issues.
Internal requirements/characteristics – Both the customer-facing and supplier-facing characteristics stem from inside the organization. The internal culture and organizational structure create the framework for effective supply chain cost management. Internally, an effective cost-management culture is characterized by top management support for cost management and a high level of cost and value consciousness throughout the company. In addition to dedicated resources to support supply chain cost management, cross-functional teams are used to identify and implement cost management approaches. Rather than an afterthought, cost management is an integral part of all key supplier processes. The right type of reward and measurement systems is also critical to reinforce the cost management culture. It is critical that the organizations measure what they want to achieve, and the metrics are aligned throughout the organization, reflecting cost goals as well as customer value and supplier performance goals. Supply chain performance metrics and results must be published and receive high visibility throughout the organization. This requires excellent information systems and communication. Part of this communication includes awareness throughout the organization of customer needs and the organization’s value proposition in serving the customer.
Customer-facing knowledge – Supply chain management is all about meeting the needs of customers better than the competition does. In terms of the organization’s culture, the company needs to be customer centric, valuing its customers and working with them to meet their needs while improving the efficiency and effectiveness of the supply chain. From a measurement standpoint, the organization needs to understand the needs of the end customer as well as market trends, and respond to these proactively. From an information and communication perspective, it is critical that the customers’ needs and the organization’s plans for meeting those needs be communicated throughout the organization. This allows everyone in the organization to align his or her efforts around the customer.
Supplier facing knowledge/characteristics — Effective supply chain strategic cost management relies heavily on suppliers. Culturally, this means a continuous improvement focus on working with suppliers, including early supplier involvement. It also means supporting supplier’s continuous improvement with resources and training. From a measurement and reward standpoint, the organization must properly segment its supply base to use the appropriate types of supplier relationships and cost management techniques. It also needs to measure supplier performance, and reward the suppliers who perform well. Clearly communicating expectations and needs to suppliers is essential. The organizations studied in this research excel in the third column of Table 3: supplier-facing knowledge. The segment their supply bases, have dedicated supplier cost management resources, emphasize continuous improvement, and in many cases develop the suppliers by providing resources to support continuous improvement. They reward their top suppliers by sharing cost savings or giving them more business. They are working on improving communications and early supplier involvement. One strong recommendation is that they invest more resources in supplier training. In general, their first tier suppliers do not have as well- developed approaches to supplier cost management. Since these core organizations would prefer not to work on supplier cost management beyond their first tier suppliers, the first tier suppliers would likely be much more effective if they improved their cost management systems, and worked more closely with their suppliers.

Source: Lisa M.Ellram,2002. “Strategic Cost Management In the supply chain: A purchasing and supply management perspective” .pp47-69.
译文：
战略成本管理的供应链:采购管理的前景
在研究的过程中，战略成本管理的战略和战术方面都必须执行得好才能产生明显的效果。战略框架和成本管理元素正如他们所影响的价格敏感度测试，体现了建筑软体和硬体成本管理的结果与价格敏感度测试结果。其中从事跨职能团队支持战略成本管理包括很多战术元素。在大多数组织研究中，战略成本管理过程是作为一个不可分割的一部分，例如新产品开发过程或战略采购过程。这不是一种“结和广泛流行，从活动中部控制”，而是供应商的选择和供应基地的管理。一些过程和战略成本管理的工具给出了一部分更深入的报告。一门交叉学科团队的两个或两个以上的管理者，是规范开展战略成本管理的五项核心组织的研究的关键。通常情况下，成本管理活动是个较大管理的过程，例如战略采购活动，新产品开发过程中，将努力持续的改进。很明显，跨职能团队工作的战略成本管理上有许多的高水平的问题必须考虑。价格的需要和最终用户的特点必须被严密的加权，客户的产品不满足客户的需要，或两者兼而有之。
各级组织支持：当企业被保持在一个高水平的责任战略成本管理是，如果没有整个组织的广泛支持，企业是不成功的。首先，高层管理人员的支持是至关重要的，还有每个在组织中的人对战略成本管理的态度。通过业务情况和职员功能的度量标准，高层管理人员的性质决定了成本管理作为一种组织焦点优先考虑解决的问题。在此基础上，企业需要其他功能性部门的支持和合作如供应商管理成本。管理者在跨职能的团队中需要负责识别机会和交付结果。财务部门也需要特定的支持，从成本管理专家被分配到支持管理部门和交叉部门进行供应商的成本分析。关键的要求就是，他们有管理的资格并且大力支持供货成本分析及管理。供货成本管理必须被视为其管理之一，即使不是最重要的工作。这是很关键的问题，因为供货成本分析通常专业又费时。管理部门和交叉功能团队需要有内部专家支持他们的供货成本管理的工作。没有这样的支持，分析可能太复杂、耗时而不能作为一项研究的一部分或跨职能团队的正规的活动。
供货成本管理是很好的投资：针对供应商的成本管理资源提出的方法似乎成本过于昂贵。然而，组织研究就是他们能在供货成本管理的工作中使其达成极高的投资回报。钱花在供应商的必要成本分析，供应商开发其他工具和方法，多次从降低成本来支付给供应商最低的价格。大的财富500强公司，成功的战略成本管理可能意味着增加专门人员负责供应商成本管理系列等。小的组织可能没有尽可能高的持续的需要，或尽可能高的资产基地，成功的战略成本管理意味着把资源从金融、再培训的一个或更多的人成为企业内部专家们对某些成本管理和分析工具的研究中。
支持战略成本管理的理论：正如前面提到的,战略成本管理理论体现管理组织的供应链和客户的价值取向。它是一种同时理解和管理这些元素在彼此间的关系。研究组织在内在的理解和管理成本动因方面做得很出色。两个组织,有一个强大的管理系统，以顾客为关注焦点的同时还做了一个出色的工作、管理