外文供应链的战略成本管理.doc

Strategic Cost Management in Supply Chains Part 1: Structural Cost Management Shannon W. Anderson and Henri C. Dekker Abstract: 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 article, we review strategic cost management, especially 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. Key wards: structural cost management; supply chain; competitive Advantage 1 INTRODUCTION The prevalence in the current business press about acquisitions, restructuring, outsourcing, and off shoring indicates the vigor with which firms are engaged in the modern cost management. There’s 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 services 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 MANAGEMENT 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 ?rm’s strategy and cost structure. The focus is on the causal relation between activity levels