战略成本管理的供应链-采购管理的前景[外文翻译]

战略成本管理的供应链-采购管理的前景[外文翻译] 外 文 翻 译 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 www.docin.comaccountability 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 www.docin.comdiverting 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. www.docin.comThe 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. www.docin.comCharacteristics 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 www.docin.comwith 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. www.docin.comSource: Lisa M.Ellram,2002. ―Strategic Cost Management In the supply chain: A purchasing and supply management perspective‖ .pp47-69. 战略成本管理的供 应链:采购管理的前景 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 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 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 有整个组织的广泛支持 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 支持供货成本分析及管理。 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 的投资回报。钱花在供应商的必 从降低成本来支付给供应商最低的价格。大的财富500 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 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。 ,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 动因。在某种程度上,迪尔是间接的翻译机制,通过一个或多个功能,可直接与客 户接触。这代表了一个机会,潜在的改进的机会。与此相关的,如从上节供应链的 角度来研究,大部分的组织一般有一个无缝的供应链,从客户供应商、客户和供应 ,有时也会有些相同点。这种协调将会是一个 复杂的事业, 可能需要改变团队结构。贴切地描绘出组织体现的真正的供应链的 的期望吗? 一个 (有时只有一个较低的价) 略成本管理过程更加完善。过程也应该是在相同或更低的价格的情况下为满足客 个结果。 度对供应链组织最好的核心进行了研究。这并不代表任何一个组织有特定的属性 相关的方式来组织了解和管理与客户、供应商、和自己内部的组织的关系。关键 的组织特点被分割成组织问题、计量问题和并信息问题。 内部需求包括组织中的实际应用的特征。内部文化的创造和组织结构框架有 司范围内有意识的支持成本管理和高水平的成本价值。除了专用的资源来支持供 的一部分。这种合适奖励和测 量系统 映在整个组织内的成本目标以及客户价值和供应商业绩目标。供应链整体绩效度 部分包括在整个组织内的客户需要和组织的价值定位服务于客户的意识。 户的需求和组织 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 需要告知整个组织。让每个在组织中的人都努力的为客户服 务。 供应商面向依赖于供应商高效供应链德战略成本管理。这意味着一个不断完 很好地完成任务。明确表达需要供应商的期望是必要的。这样供应基地才有了专 更紧密地合作。 出处:[美]丽莎M. 艾伦,《战略成本管理的供应链:2002 23-25.