供应链成本管理的方法论意义【外文翻译】

供应链成本管理的方法论意义【外文翻译】 本科毕业论文( 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 ) 外 文 翻 译 外文 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 目 Cost Management along the Supply Chain ——Methodological Implications 外文出处 Research Methodologies in Supply Chain Management 外文作者 Richard Chivaka 原文 少年中国说原文俱舍论原文大医精诚原文注音大学原文和译文对照归藏易原文 : 3 Results Tables 2 to 4 summarize the cost management tools and practices applied along all three of the supply chains studied. The tools and practices are shown according to whether their emphasis is on intra-company or inter-company cost management. 3.1 Discussion The results of the three case studies all show that cost management is being implemented (in varying degrees) along the supply chains studied. Tables 2 to 4 shows that (i) budgetary control and variance analysis are the common intra-company cost management tools in all three supply chains, (ii) target costing and continuous improvement are the most common inter-company cost management tools applied in all three supply chains, (iii) advanced management accounting tools are not widely applied and (iv) cost management along the three supply chains appears to be achieved largely through the application of practices rather than tools. This is contrary to expectations raised in the management accounting literature that suggests the use of advanced management accounting tools such as ABC, JIT, TQM and life cycle costing. However, an analysis of the results yields some interesting insights. First, there appears to be a link between the widespread use of practices along the three supply chains studied and the stage of development of these supply chains. As pointed out earlier, relationships among supply chain partners in the South African retail industry have evolved from arms-length towards more collaborative 1 relationships. Inter-organizational settings along these supply chains are changing as relationships become closer and are aimed at improving the competitiveness of the entire supply chains. In the present study, such changes appear to be initially supported by practices such as information sharing through open book policy, oint product design, inter-company teams and sharing of cost savings. These changes create an environment that supports the application of tools that require a‘common language’ such as activity-based costing, so as to avoid incompatibility of accounting data from companies along these supply chains as a result of different accounting systems (Dekker & van Goor, 2000). Also, common terms applicable to inter-company processes need to be developed and understood by all key players along the supply chains. As such, the application of inter-company cost management tools across company boundaries may not be easily achievable during the early stages of supply chain development. Cost management tools may be more readily applied along the supply chain once the requisite changes have facilitated an ‘intimacy’ between supply chain participants. It appears that in this study, companies in the supply chains are focusing on the application of practices that draw them together as a possible precursor to the application of advanced management accounting tools on a wider scale. As argued by Goldbach (2002), the application of cost management tools and the involvement of the ‘actors’ along supply chains need to be embedded in the organizational setting of the supply chains. It appears that the supply chain participants are reconfiguring their inter-organizational settings through the deployment of collaborative practices, thereby creating a climate in which the adoption and application of most of the inter-organizational cost management tools can flourish. Second, an examination of some of the approaches applied along the supply chains studied reveals the application of cost management through tools whose characteristics mimic those of the advanced management accounting tools or at least some aspects thereof. Below are some examples of these approaches. Work-study & ABC Garment costs in supply chains 1 and 2 are managed by focusing on the activities 2 performed. The work-study departments in these supply chains produce activity information used to refine the way the activities are performed, all as a way of reducing garment costs. The target costing approach that is commonly applied across the supply chains studied requires the understanding of activities performed to facilitate the re-engineering of products where the target costs are below the actual costs. The activity analysis approach adopted to enable the management of garment costs is similar to ABC/M, in that activity information is obtained from the work-study departments and is then used to reduce costs through the elimination of non-value added activities and processes. The ABC/M approach involves the management of activities as the route towards improving the value received by the customer (Maccarrone, 1998). The labor cost of a garment is determined from the activities that must be performed, i.e. in terms of the time per activity, and the time is then converted into labor cost. An ABC system involves the measurement of time and resources spent on work processes and then the conversion of such time to cost data (Driver, 2001). Delivery scheduling & JIT The attributes of the delivery scheduling are similar to the JIT approach. JIT aims at synchronizing the operations of companies along the supply chain, where suppliers deliver inputs of the right quality, quantity and at the right time (Agrawal & Mehra, 1998; Drury, 2000). Its emphasis is on the reduction of non-value added costs by seeking to achieve 100% on-time delivery, along with other goals such as zero inventories, zero defects and zero breakdowns (Drury, 2000). In supply chain 3 for example, Supplier 3 has specific days and times for the delivery of inputs to Manufacturer 3. The manufacturer along supply chain 3 also knows the exact times at which to deliver to the retailer’s distribution center (each manufacturer has a 15 minute window within which to arrive at the distribution center to offload at a specific bay). In supply chain 2, the retailer and the manufacturer work on a delivery calendar that specifies the dates and times when garments will be delivered to the retailer’s stores. Quality focus & TQM 3 The quality focus practice commonly applied along all three supply chains has characteristics similar to TQM. The focus of TQM is the identification and reduction of quality-related costs (Agrawal & Mehra, 1998; Drury, 2000). Its emphasis is on preventive measures, hence the aim is to ‘design and build quality in’, rather than trying to ‘inspect it in’ (Drury, 2000: 901). TQM focuses on satisfying the customer, striving for continuous improvement, involvement of all employees, active support and the involvement of top management, clear objectives, and continuous training focused on quality (Blocher et al., 2002). The quality initiatives along the supply chains are focused on preventative measures (testing of input quality) rather than rectification of quality problems. This approach is supported by the selection of key suppliers (especially in supply chains 1 and 3), who are also quality conscious and have the capability to produce good quality inputs and products. Manufacturers in these supply chains are required to source inputs only from suppliers that have been approved by the retailers on the basis of, among other criteria, quality of inputs. A lot of effort is spent in creating an awareness of the importance of quality among factory employees. In supply chains 1and 2, this is achieved through employee training, as well as by the strategic placement of large notices in the factories, encouraging employees to ‘do it right first time.’ In addition, the analysis of returns-to-manufacturers (RTMs) due to quality problems is done right down to the particular department where the garments were manufactured. Employees are thus made aware of quality-related problems and the concomitant costs. Therefore, the quality focus spans both the horizontal dimension (from suppliers of inputs right up to the retail shop) and the vertical dimension (from the shop floor employees to top management). The involvement of teamwork (both intra- and inter-company teams) also makes this approach very similar to TQM. Other approaches & Life cycle costing Some form of life cycle costing is being applied along the supply chains studied. Life cycle costing involves understanding and managing the total costs of a product incurred throughout its life cycle (Drury, 2000). The total cost of a product over its life cycle can be broken down into upstream costs (research & development and 4 design), manufacturing costs (purchasing, direct manufacturing costs and indirect manufacturing costs), and downstream costs (marketing & distribution, and service and warranty costs such as recalls, service, product liability and customer support) (Blocher et al., 2002). Linkages between manufacturers and suppliers (through training & assistance and joint product design), and between manufacturers and retailers (through delivery scheduling and shared transport), assist in managing upstream and downstream costs, respectively. Also, one of the purposes of life cycle costing is to reduce the costs that end-use customers incur after they have bought the product. The lower the after-sales cost, the stronger the competitive advantage of a company. In supply chains 1 and 2, life cycle costing involves tests conducted on fabric to assess how the fabric reacts when (i) washed, either in cold or hot water, (ii) ironed, and (iii) bleached. A ‘care label’ is then produced to assist end-use customers with the best way of looking after their garments. In supply chain 3, life cycle costing takes the form of shelf-life tests that are used to prescribe ‘sell-by’ and ‘use-by’ dates, as well as refrigeration conditions, thus helping end-use customers to reduce costs that could be caused by waste. These quality-related approaches are particularly important in the retail industry, which is one of the industries where upstream and downstream costs account for a significant portion of total life cycle costs (Bloecher et al., 2002). 4 Findings The application of management accounting tools appears to be preceded by the deployment of collaborative practices that draw together participants along the supply chain. These practices create the environment within which common process terms can be defined and understood. They also create the framework within which tools that require common language can be applied to support cost management. A closer examination of some of the approaches applied along the three supply chains studied shows the application of tools having characteristics similar to advanced management accounting tools. These approaches are activity analysis (through work-study) which is similar to ABC/M, quality focus which is similar to TQM, delivery scheduling which is similar to JIT, and RTMs analysis and quality focus which are similar to life cycle costing. It is the submission of this research that some practitioners are 5 intuitively applying these advanced management accounting tools or parts thereof without referring to conventional terms used in the management accounting literature. Also, it is the submission of this research that if specific terms (e.g. ABC) are used to analyze the presence and hence the application of a tool, it is possible to conclude that such a tool is not being applied. However, if attention is given to the characteristics of the approaches that practitioners are using, and these characteristics are then compared with those of the tools known in the management accounting literature, a better conclusion is likely to be made. 5 Contribution of Research The major contributions of this research derive from the empirical research method adopted. First, the empirical research on the application of cost management was conducted by gathering data from three supply chains among three different participants along the supply chains, as opposed to gathering data from one stage of the supply chain only. Through multiple case studies and the application of the pattern of behavior approach, the research revealed that some practitioners are intuitively applying advanced management accounting tools or parts thereof to achieve cost management without using textbook definitions. Second, the case studies allowed the understanding of intimate, contextually sensitive knowledge of the manner in which supply chain participants are configuring their relationships through practices (such as open book policy, joint product design, training and assistance) as a precursor to the adoption and application of tools that require common language and a high level of intimacy. Third, case studies facilitated the observation of actual management practices that have an impact on cost management, hence they enabled a gain in insight into this important, emerging and yet ill-defined area from an exploratory perspective. 6 Conclusion The use of multiple case studies facilitates the understanding of the execution of cost management among supply chain partners from the perspective of characteristics of approaches applied by practitioners. Also, the way in which management accounting tools are applied to support cost management along the supply chains in developing 6 countries should be interpreted in terms of the stage of evolution of the supply chains, as well as the practices deployed in the process of creating more collaborative relationships. This research was exploratory in nature; hence more case studies need to be conducted to increase the extent to which findings can be generalized. Also, other case studies focusing on issues such as the impact of the use of power (i.e. its effects on the nature of co-operation achieved between supply chain participants), and how this affects the manner in which cost management is implemented need to be explored. Source: Richard Chivaka. Cost Management along the Supply Chain —Methodological Implications. Research Methodologies in Supply Chain Management, 2005,Part 3:P299-314 7 译文: 供应链成本管理的方法论意义 3、研究成果 表2和表4根据我们以上研究的三种供应链，总结了成本管理方法和实践应用。根据他们是否以公司内部活动或公司内部成本管理为重点，整理出了以上这些方法和实践。 3(1研究讨论 以上三项内容的研究表明，随着供应链的发展，成本管理得到了不同程度的应用。表2到表4都表明了以下内容:1)预算控制和差异分析是企业内部三大供应链中最广泛运用的成本管理手段;2)目标成本和持续改进的是企业内部三大供应链中最普遍应用的库存成本管理工具;3)先进的管理会计方法没有得到广泛的运用;4)随着三大供应链的发展，成本管理实现了在实践应用中的 广泛运用，而不仅仅是一种方法而已。这恰与管理会计学文献中提到的有关期望和要求背道而驰，比如管理会计要求积极运用ABC生产、JIT生产、全面质量管理及成本生命周期理论等先进的管理会计方法。然而，我们通过对这个结果的分析得出了许多有趣的见解。 首先，实践的广泛使用似乎和三大供应链的深入研究和发展存在着一些联系。正如早前指出的，非洲南部零售行业的供应链伙伴之间的联系越来越多地由之前的兄弟手足关系向合作关系发展。根据这些供应链而设置的企业组织正随着各企业间关系的不断深入而慢慢改变着，并不断向着提高整个供应链组织的竞争力的方向在发展。在前面的研究中，这些改变似乎是由实践活动来表现的，比如通过公布的政策措施来分享信息，指定产品设计信息、公司团队及分享节约成本。这些变化创造了一个新的环境，即为支持开展成本管理方法的实践提出了一种“普遍的语言”，比如作业成本法，就避免了公司内部因不同的会计系统而产生的不相容的会计资料(迪克，凡?高尔，2000)。同时，这一术语在公司内部得到普及发展，并被所有公司供应链骨干广泛理解的需要一个过程。比如，公司内部成本管理方法在全公司上下得到贯彻应用也许不会在供应链发展的早期就轻易实现。一旦供应链的必要改变促成了供应链参与者之间的“亲密”的关系，相应的成本管理方法也许就很容易得到应用了。本文认为，处在供应链上的公司都 8 把注意力集中在引诱他们聚到一起的应用实践上，从而就像一个先兆一样，先进的管理会计方法得到更广泛的应用规模。格德巴奇(2002)认为，成本管理方法的运用及所有参与供应链的“角色” 都需要参与到企业供应链设置的活动中来。他指出，供应链上的参与者通过协同合作部署来将他们企业内部的设置进行重组，从而营造一种良好的氛围，使得绝大多数的有关企业内部成本管理的意见都能被采纳和应用。 其次，通过对一些有关供应链研究的应用方法进行审查，揭示了成本管理的应用方法往往模仿了那些先进的管理会计方法的特征，或者就是其中一部分。以下就是这些方法中的一些例子。 绩效研究和ABC存货管理 服装成本处于供应链上的第一级和第二级管理，且把注意力集中在活动的执行上。企业内部供应链的绩效研究部门从生产活动中提炼有效的生产信息，用来降低服装的生产成本。在供应链中广泛运用的目标成本的管理方法，需要了解研究为推动产品重组而进行的活动，通过目标成本的方法来节约成本。这一活动分析方法的采用，就像ABC/M管理方法，使得服装成本管理成为可能。在这项活动中，信息的采集来自于绩效管理部门，且通过消除非增值活动和程序的方法来降低成本。ABC/M管理方法包括类似能够提高客户购买商品的价值的方法的活动管理(马克罗纳，1998)。一件衣服所耗费的人力成本是根据成衣所必须的过程来决定的，换言之，由每项活动所需的必要时间转化成劳动力成本而来。一个ABC存货系统包括时间的测量和生产流程中的资源消耗，以及由此转化而来的数据(杰夫，2001)。 交货计划和JIT生产 交货计划的属性和JIT生产的方法比较相似。JIT生产关注公司业务和供应链的同步性，强调原材料投入的规格数量准确，时间及时(安格瓦尔，梅拉，1998;多瑞，2000)。它的重点在于减少不增值却耗费成本的作业环节来保证产品及时交货，同时实践零库存，零缺陷和零故障(多瑞，2000)。以供应链的第三级为例，供货商给制造商交货的时间都有特定的日期及时间规定。处在供应链第三级的制造商也知道零售商的配送中心发货的确切时间(每个制造商都有一个在15分钟内就能了解某个特定日期内配送中心发货情况的报告窗口)。在供应链的第 9 二级，零售商和制造商都根据一个记载了特殊日期和时间的交货工作日历来操作，那么，所有服装就会被准时送到这家零售商的店里。 质量导向和全面质量管理 在三大供应链中应用的质量导向的活动特征基本上与全面质量管理类似。全面质量管理的关注在于识别和降低与产品质量相关的费用(安格瓦尔，梅拉，1998;多瑞，2000)。它的重点在与预防措施，因此它的目的就是“设计和建造质量”，而不是简单地去“检查质量”(多瑞，2000:901)。全面质量管理关注于满足客户的需求，争取持续改进，全体员工的参与，管理高层的积极支持与参与， 002)。三大供应明确的职责分工，以及对产品质量的持续培训(布罗奇等人，2链中的质量计划则更多关注于预防措施(对原料质量的检测)，而不是纠正质量问题。能够及时选择关键供应商成为这种方法的前提(特别是在供应链的第一级和第二级情况下)，这些供应商往往有很好的品质意识且能够生产高质量的原料和产品。供应链中的制造商在采购原料时，往往会在所有 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 中，只选择和这些通过实践检验的有良好产品质量信用的供应商合作。他们会花很多精力去培训他们的工厂员工，使他们能够清楚地意识到产品质量的重要性。在供应链的第二级，这项内容就是通过对员工进行培训来实现的，或者在工厂里用悬挂很大的关于企业战略布局的公告来提醒员工，鼓励他们“正确及时地执行”。 此外，通过对回归制造商(RTMs)的分析，可以准确地将质量问题问责到服装的相关生产部门。这样，企业员工就会清楚地认识到企业内部的质量问题和成本问题是相互关联相互影响的。因此，质量问题的关注点就从横向维度(从原料供应商到产品零售商)跨越到了纵向维度(从零售商店的普通员工到企业管理高层)。团队的共同参与(包括企业内部的合作和外部的联系)方面，也使得这个方法和全面质量管理十分相似。 其他方法和产品生命周期成本 一部分产品生命周期成本的理论已经在供应链中得到了应用。产品生命周期成本主要对一个产品从产生到报废所涉及的所有与它相关的成本耗费进行理解和管理(多瑞，2000)。一个产品，它整个生命周期内的成本费用可以分解为上游成本(产品的研究及设计开发成本)，制造成本(原料采购，直接的生产成本和间接的制作费用)，以及下游成本(市场营销成本，售后服务及召回等保修成 10 本，服务，产品 责任 安全质量包保责任状安全管理目标责任状8安全事故责任追究制幼儿园安全责任状占有损害赔偿请求权 和客户支持等)(布罗奇等人，2002)。制造商与供应商之间的联系(通过培训，合作设计产品)，制造商与零售商之间(交货计划和合用交通工具)，分别协助管理上下游的成本。当然，产品生命周期成本的一个目标就是降低终端客户购买产品后的成本。售后成本越低，企业的竞争优势就越大。在供应链的第一级和第二级，产品生命周期成本还包括对服装面料进行测试，主要通过评估织物在以下情况中的反应:1)在冷水和热水中洗涤;2)油渍问题;3)漂白问题。一张“注意”标签是为了协助产品最终消费者穿上服装后能够拥有更好的形态。在供应链的第三级，产品生命周期成本采用保质期的形式来规定产品的生产日期和使用日期，以及制冷条件，从而尽可能降低产品最终消费者的可能产生的使用成本和其他耗费。这些质量关联的方法在零售企业尤为重要，因为零售企业在产品生命周期成本中的上下游成本都占了一个很重要的部分。 4、研究成果 运用管理会计工具和方法，产生于协同实践部署的方法使供应链上的参与者协同合作的基础之上。这些实践活动，为那些常见的工艺术语能够被大家普遍接受并理解创造了一个很好的环境。通过将这些工艺术语的普遍应用，它们还创造了能有效支持成本管理的框架。通过对一些应用于这三大供应链研究的成本管理方法的仔细观察，我们发现这些方法和先进的会计管理方法存在很多相似的特征。这些方法都是与ABC/M等管理方法类似的活动分析(通过绩效研究)，在质量关注点上则比较类似全面质量管理，在交货计划上类似于JIT生产管理和RTMs分析，以及和产品生命周期成本类似的成本关注。研究指出，一些实践操作人员不能仅根据直觉来应用或部分应用这些先进的会计管理方法，而不考虑那些常规的会计管理理论。同时，研究还指出，如果那些具体的条款(比如ABC管理)被用来分析某种方法存在且得到应用的，那么我们可以得到结论，就是这种方法并没有得到很好的应用。然而，如果我们把注意力集中在实践者所使用的方法的特征上，并把这些特征拿来与那些已知的管理会计理论做对比的话，也许能够得到一个更好的结论了。 5、研究的意义 这项研究的贡献来源于实证研究方法的应用。首先，正如不允许仅仅从供应链的一个方面来收集数据一样，有关成本管理应用的实证研究是通过从三大供应 11 链中三中不同的参与者中进行数据收集来实现的。通过对多个案例以及不同行为模式的应用进行研究显示，一些实践者都越过教材定义而根据直觉来应用或部分应用这些先进的会计管理方法。第二，这项研究承认供应链中的参与者采用私人的、敏感的方式来配置他们之间的相互关系(比如一项公开的政策，联合进行产品设计，培训及援助)，就像某项方法被采纳和应用而要求具有通用的术语和高度亲密的联系的一种前兆。第三，通过这项研究对实际管理实践的观察，影响成本管理的活动变得更为便利，企业洞察成本管理活动重要性的能力也得到了加强，新兴的却依然定义模糊的研究领域也得到了一种新角度的探索。 6、结论总结 通过多个案例研究，加深了实践应用者从应用特征角度对供应链成员间成本管理应用的理解。同时，在发展中国家，采用管理会计理论来支持供应链中的成本管理的方法，连同为实现更好的合作而进行部署的过程中进行的实践，一起被解释为演化了的供应链理论。这是一项自然的探索性研究。因此，我们需要通过更多的研究学习来引导和证明，每一项研究发现都是可以进行概括归纳并实现新的发展的。同时，一些其他的关注于动力的研究(例如这些方法对供应链实践参与者之间实现合作问题上的影响)，以及供应链是如何作用于成本管理实施方式的研究等问题，都还需要进一步地进行探讨和研究。 出处:理查德?奇维卡.供应链成本管理的方法论意义[J].供应链管理的研究方法，2005(3):299-314. 12