供應(yīng)鏈成本管理的方法論意義【外文翻譯】

1、供應(yīng)鏈成本管理的方法論意義【外文翻譯】本科畢業(yè)論文(設(shè)計)外文翻譯外文題目CostManagementalongtheSupplyChainMethodologicalImplications外文出處ResearchMethodologiesinSupplyChainManagement外文作者RichardChivaka原文：3ResultsTables2to4summarizethecostmanagementtoolsandpracticesappliedalongallthreeofthesupplychainsstudied.Thetoolsandpracticesareshowna

2、ccordingtowhethertheiremphasisisonintracompanyorinter-companycostmanagement.3.1DiscussionTheresultsofthethreecasestudiesallshowthatcostmanagementisbeingimplemented(invaryingdegrees)alongthesupplychainsstudied.Tables2to4showsthat(i)budgetarycontrolandvarianceanalysisarethecommonintra-companycostmanag

3、ementtoolsinallthreesupplychains,(ii)targetcostingandcontinuousimprovementarethemostcommoninter-companycostmanagementtoolsappliedinallthreesupplychains,(iii)advancedmanagementaccountingtoolsarenotwidelyappliedand(iv)costmanagementalongthethreesupplychainsappearstobeachievedlargelythroughtheapplicati

4、onofpracticesratherthantools.ThisiscontrarytoexpectationsraisedinthemanagementaccountingliteraturethatsuggeststheuseofadvancedmanagementaccountingtoolssuchasABC,JIT,TQMandlifecyclecosting.However,ananalysisoftheresultsyieldssomeinterestinginsights.First,thereappearstobealinkbetweenthewidespreaduseof

5、practicesalongthethreesupplychainsstudiedandthestageofdevelopmentofthesesupplychains.Aspointedoutearlier,relationshipsamongsupplychainpartnersintheSouthAfricanretailindustryhaveevolvedfromarms-lengthtowardsmorecollaborative1relationships.Inter-organizationalsettingsalongthesesupplychainsarechanginga

6、srelationshipsbecomecloserandareaimedatimprovingthecompetitivenessoftheentiresupplychains.Inthepresentstudy,suchchangesappeartobeinitiallysupportedbypracticessuchasinformationsharingthroughopenbookpolicy,ointproductdesign,inter-companyteamsandsharingofcostsavings.Thesechangescreateanenvironmentthats

7、upportstheapplicationoftoolsthatrequirea'commonlanguage'suchasactivity-basedcosting,soastoavoidincompatibilityofaccountingdatafromcompaniesalongthesesupplychainsasaresultofdifferentaccountingsystems(Dekker&vanGoor,2000).Also,commontermsapplicabletointer-companyprocessesneedtobedevelopeda

8、ndunderstoodbyallkeyplayersalongthesupplychains.Assuch,theapplicationofinter-companycostmanagementtoolsacrosscompanyboundariesmaynotbeeasilyachievableduringtheearlystagesofsupplychaindevelopment.Costmanagementtoolsmaybemorereadilyappliedalongthesupplychainoncetherequisitechangeshavefacilitatedan(int

9、imacy'betweensupplychainparticipants.Itappearsthatinthisstudy,companiesinthesupplychainsarefocusingontheapplicationofpracticesthatdrawthemtogetherasapossibleprecursortotheapplicationofadvancedmanagementaccountingtoolsonawiderscale.AsarguedbyGoldbach(2002),theapplicationofcostmanagementtoolsandth

10、einvolvementofthe'actors'alongsupplychainsneedtobeembeddedintheorganizationalsettingofthesupplychains.Itappearsthatthesupplychainparticipantsarereconfiguringtheirinter-organizationalsettingsthroughthedeploymentofcollaborativepractices,therebycreatingaclimateinwhichtheadoptionandapplicationof

11、mostoftheinter-organizationalcostmanagementtoolscanflourish.Second,anexaminationofsomeoftheapproachesappliedalongthesupplychainsstudiedrevealstheapplicationofcostmanagementthroughtoolswhosecharacteristicsmimicthoseoftheadvancedmanagementaccountingtoolsoratleastsomeaspectsthereof.Belowaresomeexamples

12、oftheseapproaches.Work-study&ABCGarmentcostsinsupplychains1and2aremanagedbyfocusingontheactivities2performed.Thework-studydepartmentsinthesesupplychainsproduceactivityinformationusedtorefinethewaytheactivitiesareperformed,allasawayofreducinggarmentcosts.Thetargetcostingapproachthatiscommonlyappl

13、iedacrossthesupplychainsstudiedrequirestheunderstandingofactivitiesperformedtofacilitatethere-engineeringofproductswherethetargetcostsarebelowtheactualcosts.TheactivityanalysisapproachadoptedtoenablethemanagementofgarmentcostsissimilartoABC/M,inthatactivityinformationisobtainedfromthework-studydepar

14、tmentsandisthenusedtoreducecoststhroughtheeliminationofnon-valueaddedactivitiesandprocesses.TheABC/Mapproachinvolvesthemanagementofactivitiesastheroutetowardsimprovingthevaluereceivedbythecustomer(Maccarrone,1998).Thelaborcostofagarmentisdeterminedfromtheactivitiesthatmustbeperformed,ermsofth

15、etimeperactivity,andthetimeisthenconvertedintolaborcost.AnABCsysteminvolvesthemeasurementoftimeandresourcesspentonworkprocessesandthentheconversionofsuchtimetocostdata(Driver,2001).Deliveryscheduling&JITTheattributesofthedeliveryschedulingaresimilartotheJITapproach.JITaimsatsynchronizingtheopera

16、tionsofcompaniesalongthesupplychain,wheresuppliersdeliverinputsoftherightquality,quantityandattherighttime(Agrawal&Mehra,1998;Drury,2000).Itsemphasisisonthereductionofnon-valueaddedcostsbyseekingtoachieve100%on-timedelivery,alongwithothergoalssuchaszeroinventories,zerodefectsandzerobreakdowns(Dr

17、ury,2000).Insupplychain3forexample,Supplier3hasspecificdaysandtimesforthedeliveryofinputstoManufacturer3.Themanufactureralongsupplychain3alsoknowstheexacttimesatwhichtodelivertotheretailer'sdistributioncenter(eachmanufacturerhasa15minutewindowwithinwhichtoarriveatthedistributioncentertooffloadat

18、aspecificbay).Insupplychain2,theretailerandthemanufacturerworkonadeliverycalendarthatspecifiesthedatesandtimeswhengarmentswillbedeliveredtotheretailersstores.Qualityfocus&TQM3ThequalityfocuspracticecommonlyappliedalongallthreesupplychainshascharacteristicssimilartoTQM.ThefocusofTQMistheidentific

19、ationandreductionofquality-relatedcosts(Agrawal&Mehra,1998;Drury,2000).Itsemphasisisonpreventivemeasures,hencetheaimisto(designandbuildqualityin',ratherthantryingto(inspectitin'(Drury,2000:901).TQMfocusesonsatisfyingthecustomer,strivingforcontinuousimprovement,involvementofallemployees,a

20、ctivesupportandtheinvolvementoftopmanagement,clearobjectives,andcontinuoustrainingfocusedonquality(Blocheretal.,2002).Thequalityinitiativesalongthesupplychainsarefocusedonpreventativemeasures(testingofinputquality)ratherthanrectificationofqualityproblems.Thisapproachissupportedbytheselectionofkeysup

21、pliers(especiallyinsupplychains1and3),whoarealsoqualityconsciousandhavethecapabilitytoproducegoodqualityinputsandproducts.Manufacturersinthesesupplychainsarerequiredtosourceinputsonlyfromsuppliersthathavebeenapprovedbytheretailersonthebasisof,amongothercriteria,qualityofinputs.Alotofeffortisspentinc

22、reatinganawarenessoftheimportanceofqualityamongfactoryemployees.Insupplychains1and2,thisisachievedthroughemployeetraining,aswellasbythestrategicplacementoflargenoticesinthefactories,encouragingemployeesto'doitrightfirsttime.'Inaddition,theanalysisofreturns-to-manufacturers(RTMs)duetoqualityp

23、roblemsisdonerightdowntotheparticulardepartmentwherethegarmentsweremanufactured.Employeesarethusmadeawareofquality-relatedproblemsandtheconcomitantcosts.Therefore,thequalityfocusspansboththehorizontaldimension(fromsuppliersofinputsrightuptotheretailshop)andtheverticaldimension(fromtheshopflooremploy

24、eestotopmanagement).Theinvolvementofteamwork(bothintra-andinter-companyteams)alsomakesthisapproachverysimilartoTQM.Otherapproaches&LifecyclecostingSomeformoflifecyclecostingisbeingappliedalongthesupplychainsstudied.Lifecyclecostinginvolvesunderstandingandmanagingthetotalcostsofaproductincurredth

25、roughoutitslifecycle(Drury,2000).Thetotalcostofaproductoveritslifecyclecanbebrokendownintoupstreamcosts(research&developmentand4design),manufacturingcosts(purchasing,directmanufacturingcostsandindirectmanufacturingcosts),anddownstreamcosts(marketing&distribution,andserviceandwarrantycostssuc

26、hasrecalls,service,productliabilityandcustomersupport)(Blocheretal.,2002).Linkagesbetweenmanufacturersandsuppliers(throughtraining&assistanceandjointproductdesign),andbetweenmanufacturersandretailers(throughdeliveryschedulingandsharedtransport),assistinmanagingupstreamanddownstreamcosts,respecti

27、vely.Also,oneofthepurposesoflifecyclecostingistoreducethecoststhatend-usecustomersincuraftertheyhaveboughttheproduct.Thelowertheafter-salescost,thestrongerthecompetitiveadvantageofacompany.Insupplychains1and2,lifecyclecostinginvolvestestsconductedonfabrictoassesshowthefabricreactswhen(i)washed,eithe

28、rincoldorhotwater,(ii)ironed,and(iii)bleached.A'carelabel'isthenproducedtoassistend-usecustomerswiththebestwayoflookingaftertheirgarments.Insupplychain3,lifecyclecostingtakestheformofshelf-lifeteststhatareusedtoprescribe'sell-by'and'use-by'dates,aswellasrefrigerationcondition

29、s,thushelpingend-usecustomerstoreducecoststhatcouldbecausedbywaste.Thesequality-relatedapproachesareparticularlyimportantintheretailindustry,whichisoneoftheindustrieswhereupstreamanddownstreamcostsaccountforasignificantportionoftotallifecyclecosts(Bloecheretal.,2002).4FindingsTheapplicationofmanagem

30、entaccountingtoolsappearstobeprecededbythedeploymentofcollaborativepracticesthatdrawtogetherparticipantsalongthesupplychain.Thesepracticescreatetheenvironmentwithinwhichcommonprocesstermscanbedefinedandunderstood.Theyalsocreatetheframeworkwithinwhichtoolsthatrequirecommonlanguagecanbeappliedtosuppor

31、tcostmanagement.Acloserexaminationofsomeoftheapproachesappliedalongthethreesupplychainsstudiedshowstheapplicationoftoolshavingcharacteristicssimilartoadvancedmanagementaccountingtools.Theseapproachesareactivityanalysis(throughwork-study)whichissimilartoABC/M,qualityfocuswhichissimilartoTQM,deliverys

32、chedulingwhichissimilartoJIT,andRTMsanalysisandqualityfocuswhicharesimilartolifecyclecosting.Itisthesubmissionofthisresearchthatsomepractitionersare5intuitivelyapplyingtheseadvancedmanagementaccountingtoolsorpartsthereofwithoutreferringtoconventionaltermsusedinthemanagementaccountingliterature.Also,

33、itisthesubmissionofthisresearchthatifspecificterms(e.g.ABC)areusedtoanalyzethepresenceandhencetheapplicationofatool,itispossibletoconcludethatsuchatoolisnotbeingapplied.However,ifattentionisgiventothecharacteristicsoftheapproachesthatpractitionersareusing,andthesecharacteristicsarethencomparedwithth

34、oseofthetoolsknowninthemanagementaccountingliterature,abetterconclusionislikelytobemade.5ContributionofResearchThemajorcontributionsofthisresearchderivefromtheempiricalresearchmethodadopted.First,theempiricalresearchontheapplicationofcostmanagementwasconductedbygatheringdatafromthreesupplychainsamon

35、gthreedifferentparticipantsalongthesupplychains,asopposedtogatheringdatafromonestageofthesupplychainonly.Throughmultiplecasestudiesandtheapplicationofthepatternofbehaviorapproach,theresearchrevealedthatsomepractitionersareintuitivelyapplyingadvancedmanagementaccountingtoolsorpartsthereoftoachievecos

36、tmanagementwithoutusingtextbookdefinitions.Second,thecasestudiesallowedtheunderstandingofintimate,contextuallysensitiveknowledgeofthemannerinwhichsupplychainparticipantsareconfiguringtheirrelationshipsthroughpractices(suchasopenbookpolicy,jointproductdesign,trainingandassistance)asaprecursortotheado

37、ptionandapplicationoftoolsthatrequirecommonlanguageandahighlevelofintimacy.Third,casestudiesfacilitatedtheobservationofactualmanagementpracticesthathaveanimpactoncostmanagement,hencetheyenabledagainininsightintothisimportant,emergingandyetill-definedareafromanexploratoryperspective.6ConclusionTheuse

38、ofmultiplecasestudiesfacilitatestheunderstandingoftheexecutionofcostmanagementamongsupplychainpartnersfromtheperspectiveofcharacteristicsofapproachesappliedbypractitioners.Also,thewayinwhichmanagementaccountingtoolsareappliedtosupportcostmanagementalongthesupplychainsindeveloping6countriesshouldbein

39、terpretedintermsofthestageofevolutionofthesupplychains,aswellasthepracticesdeployedintheprocessofcreatingmorecollaborativerelationships.Thisresearchwasexploratoryinnature;hencemorecasestudiesneedtobeconductedtoincreasetheextenttowhichfindingscanbegeneralized.Also,othercasestudiesfocusingonissuessuch

40、astheimpactoftheuseofpower(i.e.itseffectsonthenatureofco-operationachievedbetweensupplychainparticipants),andhowthisaffectsthemannerinwhichcostmanagementisimplementedneedtobeexplored.Source:RichardChivaka.CostManagementalongtheSupplyChainMethodologicalImplications.ResearchMethodologiesinSupplyChainM

41、anagement,2005,Part3:P299-3147譯文：供應(yīng)鏈成本管理的方法論意義3、研究成果表2和表4根據(jù)我們以上研究的三種供應(yīng)鏈，總結(jié)了成本管理方法和實踐應(yīng)用。根據(jù)他們是否以公司內(nèi)部活動或公司內(nèi)部成本管理為重點，整理出了以上這些方法和實踐。3（1研究討論以上三項內(nèi)容的研究表明，隨著供應(yīng)鏈的發(fā)展，成本管理得到了不同程度的應(yīng)用。表2到表4都表明了以下內(nèi)容:1）預(yù)算控制和差異分析是企業(yè)內(nèi)部三大供應(yīng)鏈中最廣泛運用的成本管理手段；2）目標(biāo)成本和持續(xù)改進的是企業(yè)內(nèi)部三大供應(yīng)鏈中最普遍應(yīng)用的庫存成本管理工具；3）先進的管理會計方法沒有得到廣泛的運用；4）隨著三大供應(yīng)鏈的發(fā)展，成本管理實現(xiàn)了在實

42、踐應(yīng)用中的廣泛運用，而不僅僅是一種方法而已。這恰與管理會計學(xué)文獻中提到的有關(guān)期望和要求背道而馳，比如管理會計要求積極運用ABC生產(chǎn)、JIT生產(chǎn)、全面質(zhì)量管理及成本生命周期理論等先進的管理會計方法。然而，我們通過對這個結(jié)果的分析得出了許多有趣的見解。首先，實踐的廣泛使用似乎和三大供應(yīng)鏈的深入研究和發(fā)展存在著一些聯(lián)系。正如早前指出的，非洲南部零售行業(yè)的供應(yīng)鏈伙伴之間的聯(lián)系越來越多地由之前的兄弟手足關(guān)系向合作關(guān)系發(fā)展。根據(jù)這些供應(yīng)鏈而設(shè)置的企業(yè)組織正隨著各企業(yè)問關(guān)系的不斷深入而慢慢改變著，并不斷向著提高整個供應(yīng)鏈組織的競爭力的方向在發(fā)展。在前面的研究中，這些改變似乎是由實踐活動來表現(xiàn)的，比如通過公布

43、的政策措施來分享信息，指定產(chǎn)品設(shè)計信息、公司團隊及分享節(jié)約成本。這些變化創(chuàng)造了一個新的環(huán)境，即為支持開展成本管理方法的實踐提出了一種“普遍的語言”，比如作業(yè)成本法，就避免了公司內(nèi)部因不同的會計系統(tǒng)而產(chǎn)生的不相容的會計資料（迪克，凡？高爾，2000）。同時，這一術(shù)語在公司內(nèi)部得到普及發(fā)展，并被所有公司供應(yīng)鏈骨干廣泛理解的需要一個過程。比如，公司內(nèi)部成本管理方法在全公司上下得到貫徹應(yīng)用也許不會在供應(yīng)鏈發(fā)展的早期就輕易實現(xiàn)。一旦供應(yīng)鏈的必要改變促成了供應(yīng)鏈參與者之間的“親密”的關(guān)系，相應(yīng)的成本管理方法也許就很容易得到應(yīng)用了。本文認為，處在供應(yīng)鏈上的公司都8把注意力集中在引誘他們聚到一起的應(yīng)用實踐上，

44、從而就像一個先兆一樣，先進的管理會計方法得到更廣泛的應(yīng)用規(guī)模。格德巴奇（2002）認為，成本管理方法的運用及所有參與供應(yīng)鏈的“角色”都需要參與到企業(yè)供應(yīng)鏈設(shè)置的活動中來。他指出，供應(yīng)鏈上的參與者通過協(xié)同合作部署來將他們企業(yè)內(nèi)部的設(shè)置進行重組，從而營造一種良好的氛圍，使得絕大多數(shù)的有關(guān)企業(yè)內(nèi)部成本管理的意見都能被采納和應(yīng)用。其次，通過對一些有關(guān)供應(yīng)鏈研究的應(yīng)用方法進行審查，揭示了成本管理的應(yīng)用方法往往模仿了那些先進的管理會計方法的特征，或者就是其中一部分。以下就是這些方法中的一些例子?？冃а芯亢虯BC#貨管理服裝成本處于供應(yīng)鏈上的第一級和第二級管理，且把注意力集中在活動的執(zhí)行上。企業(yè)內(nèi)部供應(yīng)鏈的

45、績效研究部門從生產(chǎn)活動中提煉有效的生產(chǎn)信息，用來降低服裝的生產(chǎn)成本。在供應(yīng)鏈中廣泛運用的目標(biāo)成本的管理方法，需要了解研究為推動產(chǎn)品重組而進行的活動，通過目標(biāo)成本的方法來節(jié)約成本。這一活動分析方法的采用，就像ABC/M管理方法，使得服裝成本管理成為可能。在這項活動中，信息的采集來自于績效管理部門，且通過消除非增值活動和程序的方法來降低成本。ABC/M管理方法包括類似能夠提高客戶購買商品的價值的方法的活動管理（馬克羅納，1998）。一件衣服所耗費的人力成本是根據(jù)成衣所必須的過程來決定的，換言之，由每項活動所需的必要時間轉(zhuǎn)化成勞動力成本而來。一個ABC#貨系統(tǒng)包括時間的測量和生產(chǎn)流程中的資源消耗，以

46、及由此轉(zhuǎn)化而來的數(shù)據(jù)（杰夫，2001）。交貨計劃和JIT生產(chǎn)交貨計劃的屬性和JIT生產(chǎn)的方法比較相似。JIT生產(chǎn)關(guān)注公司業(yè)務(wù)和供應(yīng)鏈的同步性，強調(diào)原材料投入的規(guī)格數(shù)量準(zhǔn)確，時間及時（安格瓦爾，梅拉，1998;多瑞，2000）。它的重點在于減少不增值卻耗費成本的作業(yè)環(huán)節(jié)來保證產(chǎn)品及時交貨，同時實踐零庫存，零缺陷和零故障（多瑞，2000）。以供應(yīng)鏈的第三級為例，供貨商給制造商交貨的時間都有特定的日期及時間規(guī)定。處在供應(yīng)鏈第三級的制造商也知道零售商的配送中心發(fā)貨的確切時間（每個制造商都有一個在15分鐘內(nèi)就能了解某個特定日期內(nèi)配送中心發(fā)貨情況的報告窗口）0在供應(yīng)鏈的第9二級，零售商和制造商都根據(jù)一個記

47、載了特殊日期和時間的交貨工作日歷來操作，那么，所有服裝就會被準(zhǔn)時送到這家零售商的店里。質(zhì)量導(dǎo)向和全面質(zhì)量管理在三大供應(yīng)鏈中應(yīng)用的質(zhì)量導(dǎo)向的活動特征基本上與全面質(zhì)量管理類似。全面質(zhì)量管理的關(guān)注在于識別和降低與產(chǎn)品質(zhì)量相關(guān)的費用（安格瓦爾，梅拉，1998;多瑞，2000）。它的重點在與預(yù)防措施，因此它的目的就是“設(shè)計和建造質(zhì)量”，而不是簡單地去“檢查質(zhì)量”（多瑞，2000:901）。全面質(zhì)量管理關(guān)注于滿足客戶的需求，爭取持續(xù)改進，全體員工的參與，管理高層的積極支持與參與，002）。三大供應(yīng)明確的職責(zé)分工，以及對產(chǎn)品質(zhì)量的持續(xù)培訓(xùn)（布羅奇等人，2鏈中的質(zhì)量計劃則更多關(guān)注于預(yù)防措施（對原料質(zhì)量的檢測）

48、，而不是糾正質(zhì)量問題。能夠及時選擇關(guān)鍵供應(yīng)商成為這種方法的前提（特別是在供應(yīng)鏈的第一級和第二級情況下），這些供應(yīng)商往往有很好的品質(zhì)意識且能夠生產(chǎn)高質(zhì)量的原料和產(chǎn)品。供應(yīng)鏈中的制造商在采購原料時，往往會在所有標(biāo)準(zhǔn)中，只選擇和這些通過實踐檢驗的有良好產(chǎn)品質(zhì)量信用的供應(yīng)商合作。他們會花很多精力去培訓(xùn)他們的工廠員工，使他們能夠清楚地意識到產(chǎn)品質(zhì)量的重要性。在供應(yīng)鏈的第二級，這項內(nèi)容就是通過對員工進行培訓(xùn)來實現(xiàn)的，或者在工廠里用懸掛很大的關(guān)于企業(yè)戰(zhàn)略布局的公告來提醒員工，鼓勵他們“正確及時地執(zhí)行”。止匕外，通過對回歸制造商（RTMs）的分析，可以準(zhǔn)確地將質(zhì)量問題問責(zé)到服裝的相關(guān)生產(chǎn)部門。這樣，企業(yè)員工就會清楚地認識到企業(yè)內(nèi)部的質(zhì)量問題和成本問題是相互關(guān)聯(lián)相互影響的。因此，質(zhì)量問題的關(guān)注點就從橫向維度（從原料供應(yīng)商到產(chǎn)品零售商）跨越到了縱向維度（從零售商店的普通員工到企業(yè)管理高層）。團隊的共同參與（包括企業(yè)內(nèi)部的合作和外部的聯(lián)系）方面，也使得這個方法和全面質(zhì)量管理十分相似。其他方法和產(chǎn)品生命周期成本一部分產(chǎn)品生命周期成本的理論已經(jīng)在供應(yīng)鏈中得到了應(yīng)用。產(chǎn)品生命周期成本主要對一個產(chǎn)品從產(chǎn)生到報廢所涉及的所有與它相關(guān)的成本耗費進行理解和管理（多瑞，2000）。一個產(chǎn)品，它