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)外文翻译外文题目 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:3 ResultsTables 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 managementaccounting 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 collaborative1relationships. 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 toolsthat require a‘commonlanguage’ 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 stagesof supply chain development. Cost management tools may be more readily applied along the supply chain once the requisite changes havefacilitate d 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 theadoption 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 & ABCGarment costs in supply chains 1 and 2 are managed by focusing onthe activities2performed. 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 & JITThe 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 thedelivery of inputs to Manufacturer 3. The manufacturer along supply chain 3 also knows the exact times at which to deliver to theretailer’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 & TQM3The 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 ofreturns-to-manufacturers (RTMs) due to quality problems is doneright 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 costingSome 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 and4design), 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 customerswith 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 customersto 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 FindingsThe 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 researchthat some practitioners are5intuitively 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 inthe management accounting literature, a better conclusion is likely to be made.5 Contribution of ResearchThe major contributions of this research derive from the empirical research method adopted. First, the empirical research on theapplication 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 ConclusionThe 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 developing6countries 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 ChainManagement, 2005,Part 3:P299-3147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。