基于供应链的战略成本管理外文翻译.docVIP

外文翻译 原文 Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management Material Source:Accounting Horizons Author:Shannon W. Anderson and Henri C. Dekker SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s 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: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic cost management in supply chains, we review structural cost management. Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy. In the second part of the series we will consider executional cost management, which employs measurement and analysis tools _e.g., variance analysis, cost driver analysis, supplier scorecards_ to evaluate supply chain performance. Using selected studies in accounting, operations management, and business strategy, we provide an overview of strategic cost management in supply chains, highlight contemporary developments, and suggest directions for future research. Keywords: interorganizational; supplier; supply chain management; value chain. INTRODUCTION The prevalence in the current business press of stories about acquisitions, restructuring, outsourcing, and offshoring indicates the vigor with which firms are engaged in the “creative destruction” that is modern cost management. In a telling shift from prior decades when the focus of cost management was on reengineering internal processes for efficiency _e.g., just-in-time inventory, lean production_ and effectiveness _e.g., six-sigma quality initiatives, team production_, fir