毕业论文外文翻译--供应链的战略成本管理(英语原文+中文翻译)

外文翻译--战略成本管理的供应链采购管理的前景(节选)

中文2969字外文翻译原文：Strategic Cost Management in the Supply Chain:A Purchasing andSupply Management PerspectiveIn 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 accountability for strategic cost management and delivering bottom-line savings, PSMcannot 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 diverting resources from PSM and/or finance, and retraining one or more people tobecome 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.The customer information comes to the team through a secondary source, oftenfiltered 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 consciou sness 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.Characteristics of Companies with Effective Supply Chain Strategic CostManagement 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 with them to meet their needs while improving the efficiency and effectiveness of thesupply 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 c ustomers’ 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 res ources 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.Source: Lisa M.Ellram,2002. ―Strategic Cost Management In the supply chain: Apurchasing and supply management perspective‖ .pp47-69.译文：战略成本管理的供应链:采购管理的前景在研究的过程中，战略成本管理的战略和战术方面都必须执行得好才能产生明显的效果。

外文翻译--供应链中的战略成本管理-结构性成本管理

中文3898字本科毕业论文外文翻译供应链中的战略成本管理-结构性成本管理院（系、部）名称：财经学院专业名称：财务会计教育学生姓名：学生学号：指导教师：Strategic Cost Management in Supply ChainsPart 1: Structural Cost ManagementAccounting Horizons: June 2009, Vol. 23, No. 2, pp. 201-220.Shannon W. Anderson and Henri C. DekkerAbstract: 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; su pply cha in; competitive Advantage1 INTRODUCTIONThe 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 MANAGEMENTCost 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 ; T he second research stream attempt to derive the relationship between a ﬁrm’s strategy and cost structure. The focus is on the causal relation between activity levels and the resources that are required. These research streams take as given the ﬁrm’s strate gy and structure and focus on whether accounting records are capable of reﬂecting or detecting the economics of the chosen strategy. In this review we take Shank’s broader perspective that much of what constitutes strategic cost management is found in choices about organizational strategy and structure. Following Anderson, we define “strategic cost management” as deliberate decision making aimed at aligning the ﬁrm’s cost structure with its strategy and with managing the enactment of the strategy.We focus on interactions across firm boundaries; Specially, the buyer/supplier interface, as a source of competitive advantage that can deliver low cost, as well as high productivity, quality, customer responsiveness, and innovation. Shank posited that two types of cost drivers are the basis for strategic cost management: structural cost drivers that reflect organizational structure, investment decisions, and the operating leverage of the firm and executive cost drivers that reﬂect the efﬁciency of executing the strategy. Stated differently,structural cost management may be conceived of as a choice among alternative production functions that use different inputs or combinations there of to meet a particular market demand. Executive cost management is concerned instead with whether, for a given production function, the firm is on the efficientfrontier. Structural and executive cost management is connected through improvement activities. For example, cost driver analysis is a catalyst for efﬁciency improvements of existing processes and for reengineering processes to create a different cost structure. Clearly ,cost management is only a part of long term profit maximization. This paper series will not discuss strategic revenue management; however, we acknowledge interdependencies between costs and revenues associated structural cost management and the executive cost management activities of the sustainability of the strategy. Often the greatest opportunities for strategic cost management cross ﬁrm boundaries. Shank advocated cost management across the value chain, and other accounting scholars have called for research on how accounting facilitates modern inter-organizational relationships.3 STRUCTURAL COST MANAGEMENT IN SUPPLY CHAINSShank argued that structural cost drivers associated with organizational structure, investment decisions, and the operating leverage of the ﬁrm. In supply chain management, structural cost management includes the decision to seek an external supplier, selecting one or more external suppliers, and designing the buyer/supplier relationship. These elements of supply chain management are important determinants of cost structure and are central to managing risk in supply relations. Supplier selection processes are akin to personnel controls within the ﬁrm that ensure the ﬁtness between employee skills and job requirements. Designing the buyer/supplier relationship encompasses formal contractual management controls such as specifying authority for supply decisions, performance requirements, and rewards or sanctions for nonperformance, as well as formal and informal controls that reinforce desired cultural norms. Although we focus on structural cost management, many of the cost management decisions discussed in this section relate to balancing th e “cost of control” against risks of inter-ﬁrm transactions. We review research and contemporary practices associated with sourcing decisions, supplier selection in the sections that follow.4 SOURCING: MAKE; BUY OR ALLYA core component of structural cost management is the decision to execute activities within the ﬁrm or to outsource them to another party. The so-called “make-buy-or-ally” decision considers how and where in the value chain firms draw their organizational boundaries and which activities ar e conducted inside versus outside the ﬁrm. Although the buyer and supplier are separate ﬁrms, the supply relationship often includes collaboration in the uncertain realm of product and process design.Transaction cost economics is the most widely used framework for explaining firm boundary and organizational design choices. Production costs are deﬁned by production technology and efficiency. A buyer and supplier’s production costs may differ if they use different technolog y, operate at different scales, or operate with different efficiency A buyer’s cost accounting records may be one basis for comparing the “make” option with prices of external suppliers. Transaction costs concerns about opportunism associated with ﬁrm’s transactions. Examples of transaction costs include costs of activities such as searching for partners, negotiating and writing contracts, monitoring and enforcing contract compliance. Transaction costs are not typically accessible and, in the case of opportunity costs, may not even be included in cost accounting records. Consequently, texts typically warn students to consider strategic factors before making a sourcing decision based only on production costs. This is one area where cost management practices, both measurement and analysis, can be improved to better support structural cost management decisions associated with sourcing.5 INTERDEPENDENCE IN SUPPLY CHAINSAlthough we discuss the sourcing decision as a logical “starting point” in supply chain management, in reality this element of structural cost management is intertwined with other elements of strategic cost management. For example, in TCE theory, sourcing decisions are posited to reﬂect the minimization of anticipated exchange hazards. The potential transaction partners are important predictors of exchange hazards. However, in complex supply chains in which many suppliers contribute to the completed product, product architecture is also a key determinant of sourcing decisions. The “partnership” strategies in supply chains depend critically on using criteria other than price in supplier selection. Thus, structural cost management decisions associated with sourcing are intertwined with structural cost management practices in supplier selection .6 THE SUPPLY CHAINS AS A SOURCE OF COMPETITIVE ADV ANTAGETCE, with its underlying performance risk and relational risk, focuses on potential downsides of cooperation. Another school of thought, the resource-based view RBV of the ﬁrm, focuses on the upside of cooperation. The RBV implicates inter-ﬁrm cooperation in the realization of strategic a dvantage, with ﬁrm boundaries resulting from managers’ dynamic search for opportunities to deploy valuable, scarce, inimitable resources to obtain abnormal returns. The basis for exchange in alliances can be ﬁnancial, technological, physical, or managerial resources. Studies applying the RBV to explain ﬁrm boundaries emphasize the inimitable value of collaborative partnerships.While the perspectives of TCE and risk management differ from the RBV, both assume that ﬁrm choices are motivated by the goal of maximizing long-run performance. Whereas TCE focuses on minimizing transaction costs at a given time, the RBV emphasizes the illiquidity and immobility of valuable resources. This approach admits the possibility that transacting with external parties dynamically changes the resources and capabilities that will be available in future periods. Together these frameworks point to important areas for growth in management accounting, Speciﬁcally, TCE and risk management indicate the importance of measuring risk in supply relationships and formally integrating risk assessments into the make, buy, or ally decision. The RBV indicates the importance of the emerging area of accounting for human capital and other ﬁrm capabilities and intangible assets whose value changes through exchange with strategic supply partners.7 TRENDS IN SUPPLY CHAIN GROWTHRecent years have shown tremendous growth in the use of the ally mode across different industries. In manufacturing, over the past 50 years the value of purchased materials and services has grown from 20 percent to 56 percent of the selling price of ﬁnished goods. AMR Researchﬁnd that the typical U.S. manufacturer manages over 30 contract relationships. In 2006, the worldwide market for supply chain management software, growing at an annual rate of 8.6 percent, topped $6 billion. The global IT outsourcing market was expected to grow to almost triple that size. Growth in use of collaboration is found in ﬁrms of different sizes and from different industries. for instance, report that almost 80percent of small to large Dutch ﬁrms are involved in enduring forms of interﬁrm cooperation,typically managing multiple partners at the same time. The largest proportion constituted outsourcing relations, a frequency that appears to follow from its potential to generate cost reductions and increased ﬂexibility, including the opportunity to convert ﬁxed costs into variable costs and to beneﬁt from economies of scale and scope.In sum, sourcingdecisions are critical to structural cost management in supply chains; how-ever, there is little evidence that cost accountants have extended their expertise to include all relevant costs. Moreover, although risk management is becoming more common and supply chain risk is foremost among the risks that ﬁrms seek to control,accountants are primarily involved with controlling and mitigating risk.8 SUPPLIER SELECTIONThe search process of ﬁnding a supply partner is itself costly, entailing as it does ident ifying alternatives, evaluating supplier capabilities, and managing the ﬁnal selection process. Although TCE suggests that supplier selection is a cost-minimizing choice, the RBV identiﬁes a broader set of decision criteria. In particular, selecting suppliers with capabilities and resources that match the buyer’s needs is critical to supply chain performance and coordination. Key capabilities that have been shown to directly impact performance include inventory management, production planning and control, cash ﬂow requirements, and product/service quality. Das and Teng defined ﬁnancial resources, technological, physical, and managerial resources as the basis for alliance activity. Prior studies ﬁnd that the criteria used for supplier selection typically reﬂect the speciﬁc resources and competencies that are desired in potential partners. Examples include competitive pricing, supplier reliability, service support, and capabilities that may have a long-term contribution to buyers’ competitive advantage. The sel ection criteria can include “hard,” quantitative measures of performance; however, frequently they are complemented with “soft” measures that capture qualitative aspects of the desired relationship with the supplier.The success of buyer/supplier relation-ships characterized as “partnerships” is related to the buyer’s use of criteria other than price in selecting suppliers. As in the decision to outsource, the recognition of risks can be essential in supplier selection processes. Relational risks, performance risks, and their associated costs are avoided when suppliers are selected based on evidence of trustworthiness and competence. Accordingly, the selection process and selection criteria should reﬂect both the type of supplier resources and competencies n eeded, and the anticipated risks of the relationship. These factors also link the sourcing decision and supplier.CONCLUSIONIncreasingly, business strategy focuses on reexamining the boundaries of the ﬁrm—on establishing appropriate boundaries, identifying supply chain partners with whom to co-design efﬁcient,effective products and processes, and managing transactions with these partners to deliver proﬁt s to all value chain participants.Article source：2009 Accounting Horizons V ol.23.供应链中的战略成本管理-结构性成本管理摘要战略成本管理是对一个公司的资源的深入的整合，它通常把企业的成本结构和企业的长期战略和短期策略联系起来，尽管管理人员不断在企业内部追求效率和效益，然而，企业效益的日益提升最终是通过价值链获得的，即通过重组企业边界（如上游供应商、下游客户），重新定位资源，再造过程和重估与顾客需求相联系的产品和服务获得的。

供应链管理外文文献及翻译

供应链管理外文文献及翻译供应链管理的实践和理论已经在全球范围内得到广泛应用和研究。

本篇文献回顾了最近的文献，旨在提供一个有关供应链管理的广泛和多样化的视角。

本文献主要关注采购、生产和物流等方面。

本文献指出了供应链管理的重要性以及不断变化的环境对供应链管理的挑战。

作者还强调了合作伙伴关系、信息共享、风险管理和绩效评估等方面的关键因素。

总的来说，对于供应链管理的研究，应该包括广泛的实践案例和深入的理论研究。

只有这样，才能理解不断变化的环境对供应链管理的影响，从而制定更好的供应链管理策略。

翻译：Supply Chain Management Foreign Literature and TranslationThe practice and theory of supply chain management have been widely applied and studied worldwide. This literature review aims toprovide a broad and diversified perspective on supply chain management, focusing mainly on procurement, production, and logistics.The literature points out the importance of supply chain management and the challenges that the constantly changing environment poses to it. The authors also emphasize critical factors such as partnership relationships, information sharing, risk management, and performance assessment.In general, research on supply chain management should include diverse practical cases and in-depth theoretical studies. Only in this way can we understand the impact of the constantly changing environmenton supply chain management and formulate better supply chain management strategies.。

供应链管理外文翻译

The Impact of Green Supply Chain Management on Transportation Cost ReductionABSTRACT: Supply chain management（SCM）has become an important competitive approach for organizations. The issue of green supply chain management is critical for the successful implementation of industrial ecosystems and industrial ecology. Organizations have a number of reasons for implementing these green supply chain policies, from reactive regulatory reasons, to proactive strategic and competitive advantage reasons. From an overall environmental and organizational perspective, it is important to understand the situation and what issues exist in this field. Many organizations worldwide have already experienced globalization and a shifting focus to competition among networks of companies in this environment. Multinational enterprises have established global networks of suppliers that take advantage of country-industry specific characteristics to build this competitive advantage. To success having this competitive advantage, logistics and supply chain managers have to balance efforts to reduce costs and innovate while maintaining good environmental performance. Therefore, today, competition is not between companies, between supply chains. This study brings us the effect of Green Supply Chain Management (GSCM) on the Transportation Cost Reduction (TCR). Keywords: Green Supply Chain; Transportation Cost; Cost Reduction1.IntroductionGlobal enterprises are permanently trying to develop new, flexible, applicable and innovative methods to enhance their success and competitiveness. Some of these organizations are enhancing their competitiveness through improvements in their environmental activities performance to comply with environmental law and regulations. The main point of complying with environmental law and regulations is customer environmental concerns and environmental impact of production and service activities. Besides, increasing of awareness of the propensity for environmental pollution within organizations’ supply network to c ost them in consumer complain, cleanup and punishment.To response the requirement of environmental law and regulations, minimum standards of environmental performance have become increasingly prevalent in the purchasing agreements of multinational corporations for their local and global suppliers. This requirement has become a new customer expectation from suppliers therefore suppliers have to reduce costs and improve quality and service to complete their responsibility for their customers.It is generally thought that green supply chain management has a great effect in increasing environmental performance, minimizing waste and achieving cost savings. Besides because of increasing synergy among business parties, green supply chain management enhances efficiency through partner and their supply networks. This synergy is expected to enhance the corporate image, competitive advantage andmarketing exposure.However, if green supply chain management practices are to be fully adopted by all organizations, a demonstrable link between such measures and cost saving, specifically transportation cost saving is very necessary. Bowen et al. state that organizations will adopt green supply chain management practices if they identify that this will result in specific financial and operational benefits.Thus, there is a clear research need to establish the potential link between structure of green supply chain and effective transportation cost saving, to provide an accelerator for enterprises to establish effective green their supply chains.Many enterprises have demonstrated significant efforts to establish green supply chain management initiatives. While there is not enough study which examine about cost reduction through Green Supply Chain Management and tested an empirical link between such efforts and Transportation Cost Reduction. Therefore, this paper presents the results of a survey of organizations to investigate the proposition that there is a significant relation between GSCM and TCR.2. Literature ReviewThis paper encompasses previous “functional” specific research on aspects of GSCM, to develop a conceptual model of GSCM and TCR. In this paper, the structure of green supply chain management encompasses environmental parameters as:(1) Purchasing and In-Bound Logistics,(2) Production or the Internal Supply Chain,(3) Distribution and Out-Bound Logistics,(4) Reverse Logistics.2.1 Purchasing and In-Bound LogisticsFrom the purchasing - the beginning point of supply chain - perspective of the supply network it is under discussion that GSCM has several benefits, ranging from cost reduction to integrating suppliers in a participative decision-making process that promotes environmental innovation). Green purchasing strategies which the largest part of inbound logistics side is adopted by the companies to response global concern of environmental stability.Green purchasing might enhance issues such as using environmental transportation, cost reduction, material substitution and waste minimization of hazardous materials. The involvement and support of suppliers is crucial to achieving such goals. Therefore, companies are increasingly managing their suppliers’ environmental performance to ensure that the materials and equipments supplied by them are environmentally-friendly in nature and are produced using environmentally friendly processes.Integration of suppliers into environmental management system could be completed in two steps. First step, Walton et al suggest that environmental issues become main part of strategic planning to response regulations and the demands of environmental accountability. In second step, organizations integrate their supplier to their supply chains to make reduction operational costs and improve customer service.2.2 Greening the Production Phase or the Internal Supply ChainThere are several notions that could be explained about green supply chain in production phase, such as cleaner production, design for environment, remanufacturing and lean production. Lean production has an importance to decrease the environmental impact of the internal supply chain. Lean production improves environmental performance by reducing general waste and minimizing hazardous wastes.Besides, production phase has an important role in keeping same quality level of organization that: having environmentally-friendly production; prevention of pollution at source; cleaner production practices are adopted; closed loop manufacturing (reverse logistics) is incorporated to the fullest extent possible, re-use and recycling of materials is maximized; material usage is reduced; the recyclable content of a product is increased; the production processes are optimized so that generation of waste, both hazardous or otherwise, is minimized; and products are redesigned (design for the environment). Also additionally design of the facility based on lean production is able to minimize vehicle movement.2.3 Greening the Outbound Function and Reverse LogisticsOn the outbound side of the green supply chain, reverse logistics, environment-friendly packaging, and environment-friendly distribution, are all initiatives that might improve the environmental performance of an organization and its supply chain. Management of wastes in the outbound function such as reverse logistics and waste exchange can lead to cost savings and enhanced competitiveness. Many of these initiatives involve compromises between various logistics functions as reverse logistics and environmental consideration in order to improve the environmental performance of an organization.In an eco-transportation system, required parameters of a transportation system such as type of transport, fuel sources, infrastructure, operational practices and organization, can be considered. These parameters and the dynamics that connect them, determine the environmental impact generated in the transportation logistics phase of the supply chain.3. Model and MethodologyAt this section, w investigate research question by using a questionnaire to collect data. After collecting, I use SPSS software to control relation between our variables by regression analysis.Model has three phases. In first phase, five dimensions are used of all GSCM dimensions which affect fuel consumption & maintenance, repairing expenditure. In second phase, the well known relation with fuel consumption & maintenance, repairing expenditure and transportation cost reduction is used to get result for this study. Transportation cost reduction side is third phase in our model. One point about methodology should be clarified in second phase.The reverse relation between fuel consumption & maintenance, repairing expenditure and transportation cost reduction. But the difficulties of finding fluctuation in transportation cost reduction in a direct way. To get result about transportation cost reduction, I use the second phase as a step phase. Through secondphase, I get effect of five dimensions into fuel consumption & maintenance, repairing expenditure, then using result and using reverse relation, I reach the point which explains the effect of five dimensions into transportation cost reduction.3.1 QuestionnaireTo validate the model given in the preceding section, regression analysis is used to determine the causal relationships between environmental transportation, suppliers by environmental criteria, helping suppliers to establish their own environmental management system, optimize internal process to minimize vehicle movement, reverse logistics and transportation cost reduction.An empirical survey-based research approach was adopted, comprising of 38 items. The questionnaire was distributed to the environmental management representative or the logistics representative of ISO 14001 certified organizations. The justification for using a five-point scale served to understand that there might have been a tendency of having most negative responses loading heavily on the median level, the center point of the scale. The research instrument was distributed to corporations using an online survey website. Company representatives enter the website and response the questions through website.That website serves data as in SPSS file and SPSS estimates a series of separate but interdependent regression equations simultaneously. We have drawn upon the theory and the research objectives to determine which independent variable will predict which dependent variable. The proposed relationships are then translated into a series of structural equations for each dependent variable. The structural model expresses these relationships among independent and dependent variables.3.2 HypothesisAt this section, there are five different hypothesis e to examine the impact of GSCM on TCR. Five different hypothesis is coming from five different dimensions of GSCM. Of course, total dimensions are not only five but as representing in the preceding section, only five of all dimensions are used to create hypothesis. Hypothesis’ are in representing as below.3.3 ResultsBased on model and hypothesis, results have been gotten by using regression analysis method. In this analysis FCMRE and TCR is dependent variables and the other five dimensions of GSCM(Using more environmental transportation, Reverse logistics, Choice of suppliers by environmental criteria, Helping suppliers to establish their own EMS, Optimize internal process to minimize vehicle movement) are independent variables.4. ConclusionThis study concludes that green supply chain management encompasses potential to make cost saving in transportation. From production firm perspective, specially, main concerns of firms are continuously tracking, controlling and thinking how to manage their all kinds of cost, especially transportation cost.As mentioned in preceding sections, there is a relation as in formula mode between fuel consumption & maintenance, repairing expenditure (FCMRE) andtransportation cost. Because of the difficulties to collect and get the transportation cost data, model has fuel consumption & maintenance, repairing expenditure as a connection variable. This study proves the existing relation between GSCM and FCMRE. After proving this relation and using the relation between FCMRE and TCR, this study explains the impact of GSCM on transportation cost. Also, these research findings suggest that green their supply chains management affect not only fuel consumption, maintenance and repairing cost, but also through these variables affect transportation cost indirectly.绿色供应链管理对降低运输成本的影响摘要：供应链管理（SCM）已成为一种重要的竞争手段。

供应链中的战略成本管理,第二部分：特殊成本管理【外文翻译】

外文翻译原文：Strategic Cost Management in Supply Chains, Part 2: ExceptionalCost ManagementINTRODUCTIONIncreasingly, purchased materials and services account for a significant share of the cost of firms’ products and services. As a result, managers are devo ting more attention to developing strategies for managing complex supply chains. Strategic cost management, the deliberate alignment of a firm’s resources with long-term strategy and short-term tactics, is critical to managing the supply chain and delivering performance for all firms in the value chain (Aberdeen Group 2005). In a recent survey, managers report that increasing complexity of products and ervices, increasing and increasingly volatile input prices (e.g., wages, fuel), and the availability of sophisticated supply chain management tools have influenced their supply chain strategies (McKinsey & Company 2008, 3–4). The overwhelming response to these influences is a renewed focus on increasing the effectiveness with which supply chains provide low-cost, high-quality products and services with speed and reliability, and on evaluating supply chain risk—all elements of what we term executioner cost management.This paper is the second in a two-part series that examines contemporary research in strategic cost management in supply chains. We employ an organizing framework from Anderson (2007)that incorporates Shank and Govindarajan’s (1992, 1994) notions of structural and executioner cost drivers as well as a value chain perspective. In the first paper in the series, (Anderson and Dekker 2009), we focus on structural cost management decisions related to sourcing, supplier selection, the design of supplier relationships, and joint activities of buyers and suppliers in product and process design. In this paper, we take up executioner cost management of buyer supplier relationships, which includes assessing transaction-level and relationship-level performance as well as assessing the sustainability of the supplypartnership in the context of the full aloe chain.We begin with a review of the organizing framework that was presented more fully in the first paper in the series. Then we turn to the two major components of executioner cost management: (1)measuring, evaluating, and improving supply chain transactions and relationships, and (2)assessing supplier health and the long-term sustainability of supply relationships. We conclude with a brief summary of the two-part series and a discussion of how recent developments in strategic cost management in supply chains presage opportunities for accounting education.STRATEGIC COST MANAGEMENTShank and Govindarajan (1992, 1994) posit that two types of cost drivers are the basis for strategic cost management: structural cost drivers that reflect organizational structure, investment decisions, and the operating leverage of the firm; and executioner cost drivers that reflect the efficacy and efficiency of executing the strategy. Stated differently, structural cost management may be conceived of as a choice among alternative production functions that use different inputs or combinations thereof to meet a particular market demand. Executioner cost management is concerned instead with whether, for a given production function, the firm is on the efficient frontier. Tomkins and Carr (1996, 276) link the two modes of cost management, positing that cost driver analysis is a catalyst for improving existing processes (i.e., executioner cost management) as well as a catalyst for reengineering processes to create a different cost structure (i.e., structural cost management).Figure 1 depicts the interplay between market and competitive analysis, strategy development and structural cost management, and executioner cost management. Taking up Porter’s (1985) emphasis on creating competitive advantage throughout the value chain, Shank and Govindarajan (1992, 1994)recognize that the greatest opportunities for cost management are often at the boundaries of the firm. Figure 1 highlights the value chain as the domain for strategic cost management. Although the focus of this series of articles is on cost management between buyers and suppliers, Figure 1 also incorporates Kaplan and Norton’s (1996_)multi-stakeholder perspective, depicting strategic cost management as influencing and being influenced by a varietyof decision makers who are involved directly (e.g., suppliers, customers) and indirectly (e.g., nongovernmental organizations, governments) in the value chain.In this paper we focus on executioner cost management applied to suppliers of direct and indirect materials and services. In this context, executioner cost management includes assessing transaction-level and relationship-level performance (bottom of Figure 1)as well as assessing the sustainability of the supply partnership (middle of Figure 1). We consider first the lower portion of Figure 1, the executioner cost management activities associated with measuring and evaluating performance, and using this information collaboratively to improve performance. We then turn to the broader question of assessing the sustainability of the collaboration strategy. Here we recognize that buyer-supplier collaborations may perform as planned; however, with changing circumstances, collaboration may not be sustainable if either party stands to gain from withdrawing from the relationship or from diminished performance. The iterative nature of strategy development and refinement that unforeseen future events and uncertainty resolution necessitates is depicted in the feedback path between executioner and structural cost management. EXECUTIONAL COST MANAGEMENT IN SUPPLY CHAINS: MEASURING, MONITORING, AND IMPROVING PERFORMANCE Executioner cost management includes the familiar management accounting elements of measuring and monitoring performance as well as the dynamic use of performance data to improve performance (bottom of Figure ). Performance measurement systems contribute to performance improvement by clarifying expectations of exchange partners through setting goals, promoting goal-directed behavior, reducing ambiguity about outcomes, and enhancing feedback and learning (Manama 2006). Although these activities can be challenging within the firm, they are even more complicated between firms. A recent survey identifies sharing knowledge between different locations (within the buying firm and with different suppliers), integrating information technology, and managing communications in a culturally diverse business setting as significant challenges to supply chain management (McKinsey & Company 2008). Clearly, even setting aside conflicting objectives andopportunistic behavior that are ameliorated by structural cost management (described in the first part of this series), we are still left with significant performance management challengesWhen two or more firms transact, significant technical uncertainties can occur in defining and measuring performance and in distinguishing each firm’s influence on interdependent outcomes. Indeed, the transaction cost economics literature identifies ambiguities in measuring performance as a central reason why many firms vertically integrate activities that are fraught with measurement difficulties. Ambiguities may arise in what defines performance, how performance is to be measured, and how blame is apportioned in the event of performance failure. As one example, Anderson et al. (2000) provide empirical evidence that product design interdependencies in automotive components influence sourcing decisions and subsequent transaction performance. Technical uncertainties, in combination with physical and temporal separation of the two parties, contribute to and are compounded by communication and coordination failures.In spite of these concerns, accounting research indicates that performance measurement is an essential component of the supply chain management control structure that is associated with performance (Dekker 2003, 2004; Dekker and Van den Abele 2009; Lang field-Smith and Smith 2003; Manama 2006; Seal et al. 2004; Schmitz and Platt’s 2004). Ding et al. (2009_)find that finance managers frequently report being responsible for facilitating buyer-supplier cooperation through results monitoring, advice, supervision, and involvement in daily operations. To achieve these aims they use frequent, detailed financial and no financial performance information about partner firms. Gunasegaram et al. (2001, 2004)argue that the role of performance measures in the success of collaborative action cannot be overstated because they affect strategic, tactical, and operational planning and control.This section reviews research and contemporary practices related to financial and no financial performance measurement and to management feedback processes that employ performance measures as a catalyst to continuous improvement.Supply Transactions: Financial Performance MeasurementTraditionally, supplier performance has had one of two meanings. For the procurement specialist charged with obtaining materials and services at low cost, good supplier performance is a purchase price that is both stable and low. For the manufacturing manager, charged with producing output, good supplier performance is defined by reliability of delivery, accuracy of inventory, and quality (free of defects) of supply. These functional perspectives often result in conflicting assessments of supplier performance, conflict that is frequently reinforced by incentive schemes that reward one function (e.g., purchasing) for taking actions that harm another function (e.g., manufacturing).1 Alternatives for reconciling these functional perspectives in large decentralized firms include modified incentives and modified decision authority (i.e., structural cost management ). As elaborated in the first paper in this series, studies such as Anderson et al. (2000), Anderson and Lane (2002), Bauman et al. (2001), Bauman and Raja (2002), Cachou and Fisher (2000), Cachou and Zipkin (1999), and Gateman (1996)provide examples of firms using product and process design, inventory ownership and stocking decisions, and unique governance structures and information sharing to align perspectives on supplier performance.In the context of executioner cost management, accounting research has focused on traditional cost accounting and performance measures as causes of the problem. Specifically, management accounting researchers note that the cost that procurement specialists minimize—the purchase price—is incomplete if it excludes “hidden” costs, such as inventory stock-outs, that trouble manufacturing managers. Carr and liter (1992)formalize this argument and provide examples of firms that modify their cost accounting systems to assign “total cost of ownership” (TCO) values to suppliers’ products. Their description of the use of TCO in Texas Instruments Corporation shows that significant costs are unrelated to purchase price and relate instead to plant-level activities associated with handling the purchased components. Sun Microsystems (Fallow et al. 1996) translates several no financial dimensions of supplier performance into a financial TCO measure of supplier-performance measure.Whereas Texas Instruments and Sun Microsystems focus on individual suppliers’ performance, other firms take a broader perspective. For example, Dekker(20030 studies a retail firm that analyzes cost data in its multi-partner value chain. Transaction partners jointly allocate costs from an activity-based costing analysis to supply chain activities that cross firm boundaries. This allows the firms to examine how interdependent decisions are associated with costs to all partners. Thus the retailer has information about the TCO alternatives offered by different suppliers that facilitates “scenario analysis” of changes to the supply chain, and suppliers have the opportunity to benchmark their performance against competitors. Over time, both the retail firm and its suppliers can monitor performance trends. This example illustrates Porter’s (1985) prescription of managing linkages between value-creating activities to improve the value chain’s efficiency and provide competitive returns to all participants. In addition to domestic and global suppliers of purchased materials and services, modern supply chain management comprises contract manufacturers, company-owned product and service centers, third-party logistics providers, and a network of transportation providers (Trebilcock 2007). A question that has received little attention in the research literature is how these collaborations interact with and are managed alongside more traditional supply relationships.A challenge of adopting the TCO approach is identifying the “hidden” costs that are associated with a particular supplier. Some firms, like the retailer studied by Dekker (2003)treat the problem as one of cost allocation. They review costs incurred in conjunction with poor supplier performance (e.g., overhead costs associated with receiving nonstandard shipments, warranty claims, returns)and assign them, along with the purchase price of the supplier’s products and services, to TCO of the supplier.A potential limitation of this approach is the foc us on “accounting costs” as compared with “economic costs.” Opportunity costs associated with stock out and delayed production are often far greater than the purchase price of materials (Calling et al. 2005) or the overhead to manage purchased materials. Indeed, in a recent survey (O’Keefe 2004), supply chain managers identify supply interruption caused by supplier failure, logistics failure, a natural disaster, or a geopolitical event as the primary risks that they seek to mitigate.Although risk mitigation is clearly at the heart of structural cost management(see Anderson and Dekker 2009), we are unaware of any research that addresses how residual risk (risk that remains after adopting management controls) is incorporated into the more routine performance evaluations that executioner cost management comprises. Firms such as Sun Microsystems address this concern, in part, by departing from a cost-allocation approach to measuring TCO. They develop an extensive list of performance criteria, each with its own goal and “weight” in the TCO calculation. “Costs” (that are not linked in any way to accounting data)are assessed based on performance-to-goal, and a measure of TCO is obtained by summing across the goals. Additional research is needed to identify approaches used by other firms. Moreover, even the Sun Microsystems case does not address whether and how the residual risk associated with a particular supplier influences evaluation of the value chain. In a linked network of suppliers, even a small amount of risk associated with a single supplier quickly propagates throughout the value chain and affects all trading partners.2 Pernot (2008), for instance, describes how in its “just-in-sequence” system, Volvo Cars Gent is concerned about operational problems at suppliers that disturb supply chain continuity, not only of Volvo’s processes, but also of its other suppliers. Volvo developed performance measures, penalty systems, and behavior controls to prevent supplier problems and to efficiently manage problems that arise.Source: Shannon W. Anderson and Henri C. Dekker. Strategic Cost Management in SupplyChains,Part2:ExecutionalCostManagement[J].AccountingHorizons.2009(9):289-305.译文：供应链中的战略成本管理，第二部分：特殊成本管理简介在越来越多公司中，购买材料和服务占了各公司的产品和服务的成本重要份额。

供应链管理毕业论文文献翻译中英文对照

供应链管理毕业论文文献翻译中英文对照附件1：外文资料翻译译文供应链管理ABC1．什么是供应链管理供应链是一种关于整合的科学和艺术，它主要探究提高企业采购生产商品所需的原材料、生产商品，并把它供应给最终顾客的效率的途径。

以下是供应链管理的五个基本组成模块：计划--它是供应链的战略层面。

企业需要有一个控制所有资源的战略以满足客户对产品或服务的需求。

计划的核心是建立一套机制去监控整条供应链以便使它能有效运作：低成本、高品质配送和增值客户服务。

该模块连结着供应链的作业与营运目标，主要包括需求/供给规划（Demand/Supply Planning）与规划基础建设（infrastructure）两项活动，对所有采购运筹流程、制造运筹流程与配送运筹流程进行规划与控制。

需求/供给规划活动包含了评估企业整体产能与资源、总体需求规划以及针对产品与配销管道，进行存货规划、配送规划、制造规划、物料及产能的规划。

规划基础建设管理包含了自制或外包决策的制定、供应链的架构设计、长期产能与资源规划、企业规划、产品生命周期的决定、新旧产品线规划与产品线的管理等。

采购—选择供给你提供用来生产产品或服务的原材料或服务的供应商。

和供应商建立一套价格、供应、支付过程的体系，创造一种机制以监控此过程、改善供应商关系。

理顺此过程以管理供应商交付的原材料库存或服务，其中包括收货、出货、检验、中转和批准支付。

此模块有采购作业与采购基础建设两项管理活动，其目的是描述一般的采购作业与采购管理流程。

采购作业包含了寻找供货商、收料、进料品检、拒收与发料作业。

采购基础建设的管理包含了供货商评估、采购、运输管理、采购品质管理、采购合约管理、付款条件管理、采购零组件的规格制定。

制造—这是制造步骤。

计划这些必需的活动：生产、测试、包装、预出货。

作为供应链的核心机制，它意味着质量水平、产品输出和工厂产能的有效控制。

此模块具有制造执行作业与制造基础建设两项管理活动，其目的是描述制造生产作业与生产的管理流程。

供应链管理外文翻译文献

供应链管理外文翻译文献供应链管理外文翻译文献(文档含中英文对照即英文原文和中文翻译)Supply Chain ManagementThe so-called supply chain, in fact, from suppliers, manufacturers, warehouses, istribution centers and channels, and so constitute a logistics network. The same enterprise may constitute the different components of this network node, but the situation is different from a corporate network in different nodes. For example, in a supply chain, companies may not only in the same manufacturers, storage nodes, and in distribution centers, such as possession node location. In the more detailed division of labor, the higher the rofessional requirements of the supply chain, different nodes are basically composed by different enterprises. In the supply chain flows between the member units of raw materials, finished products, such as inventory and production constitutes the supply chain of goods flow.That is, to meet a certain level of customer service under the conditions, in order to make the whole supply chain to minimize costs and the suppliers, manufacturers, warehouses, distribution centers and channels, and so effectively organized together to carry out Product manufacturing, transport, distribution and sales management.From the above definition, we can be interpreted to include supply chain anagement of rich content.First of all, supply chain management products to meet customer demand in the process of the cost implications of various members of the unit are taken intoaccount, including from raw material suppliers, manufacturers to the warehouse distribution center to another channel. However, in practice in the supply chain analysis, it is necessary to consider the supplier's suppliers and customers of the customers, because their supply chain performance is also influential.Second, supply chain management is aimed at the pursuit of the whole supply chain's overall efficiency and cost effectiveness of the system as a whole, always trying to make the total system cost to a minimum. Therefore, the focus of supply chain management is not simply a supply chain so that members of the transportation costs to minimize or reduce inventory, but through the use of systems approach to coordinate the supply chain members so that the entire supply chain total cost of the minimum so that the whole supply chain System in the most fluent in the operation.Third, supply chain management is on the suppliers, manufacturers, warehouses, distribution centers and organically integrate the channel into one to start this problem, so many businesses, including its level of activities, including the strategic level, tactical and operational level Level, and so on.Although the actual logistics management, only through the organic supply chain integration, enterprises can significantly reduce costs and improve service levels, but in practice the supply chain integration is very difficult, it is because: First of all, in the supply chain There are different members of different and conflicting objectives. For example, providers generally want manufacturers to purchase large quantities of stable, and flexible delivery time can change; desire to the contrary with suppliers, although most manufacturers are willing toimplement long-term production operations, but they must take into account the needs of its customers and to make changes Positive response, which requires manufacturers choice and flexibility in procurement strategy. Therefore, suppliers and manufacturers to the goal of flexibility in the pursuit of the objectives inevitably exist between the contradictions.Secondly, the supply chain is a dynamic system, with time and constantly changing. In fact, customers not only demand and supply capacity to change over time, supply chain and the relationship between the members will change over time. For example, the increased purchasing power with customers, suppliers and manufacturers are facing greater pressure to produce more and more personalized varieties of high-quality products, then ultimately the production of customized products.Research shows that effective supply chain management can always make the supply chain of enterprises will be able to maintain stability and a lasting competitive advantage, thus increasing the overall supply chain competitiveness. Statistics show that, supply chain management will enable the effective implementation of enterprise total cost of about 20 per cent decline in the supply chain node on the enterprise-time delivery rate increased by 15 percent or more, orders to shorten the production cycle time 20 percent to 30 percent, supply chain Node on the enterprise value-added productivity increased by 15 percent or more. More and more enterprises have already recognized that the implementation of supply chain management of the great benefits, such as HP,IBM, DELL, such as supply chain management in the practice of the remarkable achievements made is proof.Supply chain management: it from a strategic level and grasp the overall perspective of the end-user demand, through effective cooperation between enterprises, access from the cost, time, efficiency, flexibility, and so the best results. From raw materials to end-users of all activities, the whole chain of process management.SCM (supply chain management) is to enable enterprises to better procurement of manufactured products and services required for raw materials, production of goods and services and their delivery to clients, the combination of art and science. Supply chain management, including the five basic elements.Plan: This is a strategic part of SCM. You need a strategy to manage all the resources to meet our customers for your products. Good plan is to build a series of methods to monitor the supply chain to enable it to effective, low-cost delivery of high quality for customers and high-value products or services.Procurement: you can choose the products and services to provide goods and services providers, and suppliers to establish a pricing, delivery and payment processes and create methods to monitor and improve the management, and the suppliers to provide goods and services Combined with management processes, including the delivery and verification of documentation, transfer of goods to your approval of the manufacturing sector and payments to suppliers and so on.Manufacturing: arrangements for the production, testing, packaged and ready for delivery, supply chain measurement is the largest part of the contents, including the level of quality, product yield and productivity of workers, such as the measurement.Delivery: a lot of "insider" as "logistics", is to adjust the user's orders receipts, the establishment of the storage network, sending and delivery service delivery personnel to the hands of customers, the establishment of commodity pricing system, receiving payments.Return: This is the supply chain problems in the handling part. Networking customers receive the refund of surplus and defective products, and customer applications to provide support for the problem.Source70 in the late 20th century, Keith Oliver adoption and Skf, Heineken, Hoechst, Cadbury-Schweppes, Philips, and other contact with customers in the process of gradually formed its own point of view. And in 1982, "Financial Times" magazine in an article on the supply chain management (SCM) of the significance, Keith Oliver was that the word will soon disappear, but "SCM" not only not disappeared, and quickly entered the public domain , The concept of the managers of procurement, logistics, operations, sales and marketing activities sense a great deal.EvolutionSupply chain has never been a universally accepted definition, supply chain management in the development process, many experts and scholars have putforth a lot of definition, reflecting the different historical backgrounds, in different stages of development of the product can be broadly defined by these For the three stages:1, the early view was that supply chain is manufacturing enterprises in an internal process2, but the supply chain concept of the attention of the links with other firms 3, the last of the supply chain concept of pay more attention around the core of the network links between enterprises, such as core business with suppliers, vendors and suppliers, and even before all the relations, and a user, after all the users and to the relationship.ApplySupply chain management involves four main areas: supply, production planning, logistics, demand. Functional areas including product engineering, product assurance, procurement, production control, inventory control, warehouse management, distribution management. Ancillary areas including customer service, manufacturing, design engineering, accounting, human resources, marketing.Supply Chain Management implementation steps: 1, analysis of market competition environment, identify market opportunities, 2, analysis of customer value, 3, identified competitive strategy, 4, the analysis of the core competitiveness of enterprises, 5, assessment, selection of partners For the supply chain partners of choice, can follow the following principles:1, partners must have available the core of their competitiveness.2, enterprises have the same values and strategic thinking3, partners must Fewer but Better.CaseAs China's largest IT distributor, Digital China in China's supply chain management fields in the first place. In the IT distribution model generally questioned the circumstances, still maintained a good momentum of development, and CISCO, SUN, AMD, NEC, IBM, and other famous international brands to maintain good relations of cooperation. e-Bridge trading system in September 2000 opening, as at the end of March 2003, and 6.4 billion yuan in transaction volume. In fact, this is the Digital China from the traditional distribution supply chain services to best reflect the changes. In the "distribution of services is a" concept, Digital China through the implementation of change channels, expansion of product and service operations, increasing its supply chain in the value of scale and specialized operations, to meet customer demand on the lower reaches of the In the course of the supply chain system can provide more value-added services, with more and more "IT services" color.供应链管理所谓供应链，其实就是由供应商、制造商、仓库、配送中心和渠道商等构成的物流网络。

供应链英语翻译(译文和原文)

Perspectives in supply chain risk managementChristopher S. TangUCLA Anderson School, 110 Westwood Plaza, UCLA, Los Angeles, CA 90095,USAReceived 3 November 2005; accepted 16 December 2005Available online 2 March 2006AbstractTo gain cost advantage and market share, many firms implemented various initiatives such as outsourced manufacturing and product variety. These initiatives are effective in a stable environment, but they could make a supply chain more vulnerable to various types of disruptions caused by uncertain economic cycles, consumer demands, and natural and manmade disasters. In this paper, we review various quantitative models for managing supply chain risks. We also relate various supply chain risk management (SCRM) strategies examined in the research literature with actual practices. The intent of this paper is three-fold. First, we develop a unified framework for classifying SCRM articles. Second, we hope this review can serve as a practical guide for some researchers to navigate through the sea of research articles in this important area. Third, by highlighting the gap between theory and practice, we hope to motivate researchers to develop new models for mitigating supply chain disruptions.Keywords:Supply chain risk management; Quantitative models; Review1. IntroductionOver the last 10 years, earthquakes, economic crises,SARS, strikes, terrorist attacks have disrupted supply chain operations repeatedly. Supply chain disruptions can have significant impact on a firm’s short-term performance. For example, Ericsson lost 400 million Euros after their supplier’s semiconductor plant caught on fire in 2000, andApple lost many customer orders during a supply shortage of DRAM chips after an earthquake hit Taiwan in 1999. Supply chain disruptions can have long-term negative effects on a firm’s financial performance as well. For instance, Hendricks and Singhal (2005) report that companies suffering from supply chain disruptions experienced 33–40% lower stock returns relative to their industry benchmarks.To mitigate supply chain disruptions associated with various types of risks (uncertain economic cycles,uncertain consumer demands, and unpredictable natural andman-made disasters), many researchers have developed different strategies/models for managing supply chain risks. In this paper, we review primarily quantitative models that deal with supply chain risks. Also, we relate various supply chain risk management (SCRM) strategies examined in the literature with actual practices. The intent of this paper is threefold. First, we develop a unified framework for classifying SCRM articles. Second, we hope this review can serve as a practical guide for some researchers to navigate through the sea of research articles in this important area. Third, by highlighting the gap between theory and practice, we hope to motivate researchers to develop new models for mitigating supply chain disruptions.2. Supply managementTo gain cost advantage, many firms outsourced certain non-core functions so as to maintain a focus on their core competence (cf., Porter (1985)). Since the 1980s, we witnessed a sea change in which firms outsourced their supply chain operations including design, production, logistics, information services, etc. Essentially, supply management deal with five inter-related issues:1. supply network design,2. supplier relationship,3. supplier selection process (criteria and supplierselection),4. supplier order allocation,5. supply contract.3.Demand managementIn Section 2, we describe how manufacturers can use different supply management strategies to mitigate various supply chain operational risks However, these supply management strategies are ineffective when the underlying supply mechanism is inflexible. For instance, in the service industry or in the fashion goods manufacturing industry, the supply mechanism is inflexible because the capacity is usually fixed. When the supply capacity is fixed, many firms have attempted to use different demand management strategies so that they can manipulate uncertain demands dynamically so that the modified demand is better matched with the fixed supply.Due to space limitation, we are unable to review the dynamic pricing or clearance pricing literature. The reader is referred to Elmaghraby and Keskinocak (2003) for an extensive review of dynamic pricing models and clearance pricing models for selling a fixed number of units over a finite horizon. Also, we do not plan to review literature that deal with coordination of pricing and ordering decisions. The reader is referred to Yano and Gilbert (2004),Petruzzi and Dada (1999), Eliashberg and Steinberg (1993) for three comprehensive reviews in this area. Instead, we shall focus on articles that emphasize on the use of demand management strategies to‘‘shape’’ uncertain demand so that a firm can use an inflexible supply to meet the modified demand.4. Product managementTo compete for market share, many manufacturers expand their product lines. As reported in Quelch and Kenny (1984), the number of stock keeping units (SKUs) in consumer packaged goods has been increasing at a rate of 16% every year between 1985 and 1992. Marketing research shows that product variety is an effective strategy to increase increasing market share because it enables a firm to serve heterogeneous market segments and to satisfy consumer’s variety seeking behavior. However, while product variety may help a firm to increase market share and revenue, product variety can increase manufacturing cost due to an increasein manufacturing complexity. Moreover, product variety can increase inventory cost due to an increase in demand uncertainty. These twoconcerns have been illustrated in an empirical study conducted by MacDuffie et al. (1996). They show that the production and inventory costs tend to increase as product variety increases. Therefore, it is critical for a firm to determine an optimal product portfolio that maximizes the firm’s profit. The reader is referred to Ramdas (2003) for a comprehensive review of literature in the area of product variety.5. Information managementAs explained in Fisher (1997), most consumer products can be classified as fashion products or functional products. Basically, fashion products usually have shorter life cycles and higher levels of demand uncertainties than the functional products. Therefore, different information management strategies would be needed to manage for different typesof products especially in the presence of supply chain risks. For this reason, we shall classify the work in this section according to the product types: fashion products and functional products.6.Robust strategies for mitigating operational and disruption risksUpon examining the underlying assumptions of the models reviewed so far, it appears most of the quantitative models are designed for managing operational risks. Even though these quantitative models often provide cost effective solutions for managing operational risks, there do not address the issue of disruption risks in an explicit manner. Before we present some potential research ideas for managing supply chain disruption risk in the next section, we shall examine how disruptions risks are managed in practice and relate these practices to the models reviewed earlier. After reviewing some qualitative analyses presented in various risk management and SCRM articles, we can summarize the key findings as follows:1.Managers’attitude towards risks：Sharpira (1986) and March and Sharpira (1987) study managers’ attitude towards risks and they conclude that:(1)Managers are quite insensitive to estimates of the probabilities of possible outcomes.(2) Managers tend to focus on critical performance targets, which affect the way they manage risk.(3) Managers make a sharp distinction between taking risks and gambling.2.Managers’ attitude towards initiatives for managing supply chaindisruption risks.7. ConclusionsIn this paper, we have reviewed various quantitative models for managing supply chain risks. We found that these quantitative models are designed for managing operational risks primarily, not disruption risks. However, we argue that some of these strategies have been adopted by practitioners because these strategies can make a supply chain become more efficient in terms of handling operational risks and more resilient in terms of managing disruption risks. Since there are few supply chain management models for managing disruption risks, we would like to present six potential ideas for future research.1.Demand and supply process：Virtually, all models reviewed in this paper are based on the assumption that the demand or the supply process is stationary. To model various types of disruptions mathematically, one may need to extend the analysis to deal with non-stationary demand or supply process. For instance, one may consider modeling the demand or the supply process as a ‘‘jump’’ process to capture the characteristics of major disruptions.2.Objective function：The performance measures of the models reviewed in this paper are primarily based on the expected cost or profit. The expected cost or profit is an appropriate measure for evaluating different strategies for managing operational risks. When dealing with disruption risks that rarely happen, one may need to consider alternative objectives besides the expected cost/profit.3.Supply management strategies：When developing supply management strategies for managing disruption risks, both academics and practitioners suggest the idea of ‘‘back-up’’ suppliers.4.Demand management strategies: Among the demand management strategies presented in Section 3, it appears that dynamic pricing/ revenue management has great potential for managing disruption risks because a firm can deploy this strategy quickly after a disruption occurs. In addition, revenue management looks promising especially after successful implementations of different revenue management systems in the airline industry for managing operational risks.5. Product management strategies: When selling products on line, e-tailers can change their product assortments dynamically according to the supply and demand of different products. This idea can be extended to brick and mortar retailers for managing disruption risks.rmation management strategies: Among the information management strategies described in Section 6, we think the CPFR strategy is promising because it fosters a tighter coordination and stronger collaboration among supply chain partners.站在供应链风险管理的角度作者：Christopher S. Tang摘要：为了获得成本优势和抢占市场份额，很多企业采取了各种措施，比如外包生产制造和产品多样化生产。

供应链管理外文翻译

毕业论文材料：英文文献及译文课题名称：电子商务环境下XX公司供应链管理研究IIMB Management ReviewVolume 23, Issue 4, December 2011, Pages 234–245 Sustainable supply chain management: Review and research opportunitiesSudheer Gupta Omkar D. Palsule-DesaiAbstractAnthropogenic emissions likely pose serious threat to the stability of our environment; immediate actions are required to change the way the earth’s resources are consumed. Among the many approaches to mitigation of environmental deterioration being considered, the processes for designing, sourcing, producing and distributing products in global markets play a central role. Considerable research effort is being devoted to understanding how organisational initiatives and government policies can be structured to facilitate incorporation of sustainability into design and management of entire supply chain. In this paper, we review the current state of academic research in sustainable supply chain management, and provide a discussion of future direction and research opportunities in this field. We develop an integrative framework summarising the existing literature under four broad categories: (i) strategic considerations; (ii) decisions at functional interfaces; (iii) regulation and government policies; and (iv) integrative models and decision support tools. We aim to provide managers and industry practitioners with a nuanced understanding of issues and trade-offs involved in making decisions related to sustainable supply chain management. We conclude the paper bydiscussing environmental initiatives in India and the relevance of sustainability discussions in the context of the Indian economy.Keywords∙Sustainable supply chain management;∙Green supply chains;∙Closed-loop supply chains;∙Sustainability;∙Extended producer responsibility;∙Emissions tradingIntroductionA broad consensus has by now emerged that anthropogenic emissions pose serious threat tothe stability of our environment, and that the resulting changes will affect our ecosystem by disrupting food and water supplies, submerging coastal wetlands, and causing severe weather patterns and species extinction. The global average temperature has been rising since the early 1900s, and has risen by more than 0.5 °C in the last 50 years alone, with an accompanying rise in global average sea levels and drop in Northern Hemisphere snow cover (IPCC, 2007a). Decades of careful data collection, analysis and projections by groups of scientists and researchers around the world have confirmed that the world faces severe changes with an expected 2–4 °C rise in global average temperature by the year 2100: 30–40% of the species could be extinct, close to a third of global coastal wetlands are in danger of being submerged, millions of people will likely face food and water shortages, andmany densely populated areas of the world, including many parts of Asia, will face higher rates of morbidity and mortality from heat waves, floods and droughts (IPCC, 2007b).A large part of the blame has been attributed to the six greenhouse gases (GHGs) that are known to trap heat into the earth’s atmosphere and contribute to a rise in global temperature: primary ones being carbon dioxide, methane, and nitrous oxide. As measurements have shown, concentrations of GHGs in the earth’s atmosphere have been relatively stable over the last 10,000 years (at between 250 and 300 parts per million). However, in the last 150 years or so—since the beginning of industrial revolution—concentrations of carbon dioxide in the atmosphere have shot up by more than 30% (from less than 300 ppm to close to 400 ppm), and concentrations of methane have almost doubled (IPCC, 2007a). Several large scale model projections have shown that a business-as-usual scenario, with no changes in our production methods and consumption habits, will lead to an imbalance in the ecosystem and damage the stability of our environment.There is an obvious need for urgent action to change the way we consume the earth’s resources. Among the many approaches to mitigation and adaptation being considered, the processes for designing, sourcing, producing and distributing products in global markets play a central role, as these activities account for a bulk of the resources consumed and the environmental impact. For example, in the United States, industrial activities account for about a third of fossil fuel related carbon dioxide emissions; another 40% are accounted for by transportation (EPA, 2007). Evidently, design and management of supply chain activities is a primary factor in promoting environmental sustainability.In this paper, we review the current state of academic research in designing and managing sustainable supply chains, and provide a discussion of future directions and research opportunities in this rapidly evolving field. In Section 2, we provide a definition and description of Sustainable Supply Chain Management. In Section 3, we summarise and discuss existing classifications and reviews of research in this field, and describe how our perspective differs from those in the literature. Section 4 presents the bulk of recent research in this area that fits our integrative perspective, summarised under four broad categories: (i) Strategic considerations; (ii) Decisions at functional interfaces; (iii) Regulation and government policies; and (iv) Integrative models and decision support tools. We conclude in Section 5 with a discussion of some environmental initiatives in India and the relevance of sustainability discussions in the context of the Indian economy.Sustainable Supply Chain Management (SSCM)We define Sustainable Supply Chain Management (SSCM) as a set of managerial practices that include all of the following:●Environmental impact as an imperative;●Consideration of all stages across the entire value chain for each product; and● A multi-disciplinary perspective, encompassing the entire product life-cycle.This definition implies a few broad themes in our perspective on environmental sustainability. First, firms must view environmental impact of their activities as an integral part of decision-making, rather than as a constraint imposed by government regulation or social pressure, or as a fad to exploit by app earing to be “green”. Second, firms must pay attention to environmental impact across the entire value chain, including those of suppliers, distributors, partners and customers. Third, firms’ view of sustainability must transcend a narrow functionalperspective and encompass a broader view that integrates issues, problems and solutions across functional boundaries.In keeping with this definition, our review of the literature on SSCM adopts a firm perspective, rather than societal or policy-makers’ perspect ive, and focuses on organisational decisions related to the entire product life-cycle that involves design, production, distribution, consumer use, post-use recovery and reuse. We do not limit ourselves to literature in any one academic discipline; rather, we focus on interactions across functional areas including corporate strategy, product design, production and inventory management, marketing and distribution, and, regulatory compliance.The paper is intended to provide managers and industry practitioners with a nuanced understanding of issues and trade-offs involved in making decisions related to SSCM. The paper is also intended to provide management researchers with a summary of the current state of the art in SSCM research, and a roadmap for future research directions.SSCM research: reviews and classificationSeveral excellent reviews have been written over the years that examine various aspects of SSCM-related research. While these reviews adopt different perspectives from ours, readers interested in exploring a particular aspect of SSCM would find them useful. For instance, many of the existing reviews explore the SSCM literature for implications of environmental concerns on firm’s individual functions involving activities such as product design, prod uction planning, or inventory management. On the contrary, we examine the existing studies from a value-chain perspective, and discuss environmental concerns in managerial decisions acrossfunctions. Moreover, most of the existing reviews cover literature that is, in some cases, over a decade old. Our review focuses on more recent research in this fast changing and growing field.Early research efforts in SSCM were largely devoted to understanding the technical and operational considerations inherent in collecting, testing, sorting, and remanufacturing of returned products. Research in this domain can broadly be classified under the following headings: (i) Production planning, scheduling and control; (ii) Inventory management; and (iii) Reverse logistics. While research in these areas continues, given the availability of excellent reviews covering this domain, we will abstract from these issues in our review, and encourage the readers to consult the papers mentioned below.In an early review of the literature, Greenberg (1995) surveys the use of mathematical programming models for controlling environmental quality, focussing on air, water, and land. The paper is limited to general equilibrium models with multiple decision making agents, where an equivalent mathematical program can be formulated to compute a fixed point. The review provides an annotated bibliography with more than 300 papers, and identifies many research avenues for studies using mathematical programming in addressing environmental concerns. Fleischmann et al. (1997) focus on quantitative models of reverse logistics, and subdivide the literature in three areas: distribution planning, inventory control, and production planning. For each of these areas, the authors discuss the implications of the product reuse efforts being explored at the time, review the mathematical models proposed in the literature, and point out the areas in need of further research. Carter and Ellram (1998) also focus on reverse logistics, but present a more holistic view that includes the reduction of materials in theforward system in such a way that fewer materials flow back, reuse of materials is made possible, and recycling is facilitated. The paper develops a broadened view of the role of logistics personnel in reverse logistics, and identifies gaps where future research is needed. In particular, the authors identify important players and influencing factors (internal, external and environmental) involved in reverse logistics and provide a framework to study these issues. Gungor and Gupta (1999) focus on ‘environmentally conscious manufacturing and product recovery’, described as integrating environmental t hinking into new product development including design, material selection, manufacturing processes, product delivery to the consumers, and end-of-life management of the product. The authors review and categorise more than 300 papers based on four stages of product life-cycle analysis: product design, manufacturing, use, and recovery. The paper argues that two key issues involved in ‘environmentally conscious manufacturing’ are: (i) understanding the life-cycle of the product and its impact on the environment at each of its life stages, and (ii) making better decisions during product design and manufacturing so that the environmental attributes of the product and manufacturing process are kept at a desired level. Consistent with bulk of the research efforts a t the time, the review focuses on the product recovery process (divided into ‘recycling’ and ‘remanufacturing’), and provides an analysis of issues relevant in collection, disassembly, inventory control and production planning of used products. Similar issues are tackled in Guide and van Wassenhove (2002) and Guide, Jayaraman, and Srivastava (1999).In a departure from the narrower focus of articles summarised above, Kleindorfer, Singhal, and van Wassenhove (2005) review various sustainability themes covered in the first 50 issues of Production and Operations Management journal. The authors use the term sustainabilitybroadly to include environmental management, closed-loop supply chains, and triple-bottom-line thinking that integrates profit, people and the planet into the culture, strategy and operations of companies. The authors suggest that businesses are under an increasing pressure to pay more attention to the environmental and resource consequences of the products and services they offer and the processes they deploy. In turn, operations management (OM) researchers and practitioners face new challenges in integrating sustainability issues within their traditional areas of interest. The paper concludes with some thoughts on future research challenges in sustainable operations management, highlighting three areas—green product and process development, lean-and-green OM, and, remanufacturing and closed-loop supply chains—that integrate essential aspects of sustainable OM.“Closed loop supply chain management” (CLSC) can be defined as the design, control, and operation of a system to maximise value creation over the life-cycle of a product, with dynamic recovery of value from different types and volumes of returns over time (Guide & van Wassenhove, 2006). This perspective has gained increasing attention among researchers in the last decade. Guide and van Wassenhove (2009) focus on business aspects of closed-loop supply chain research and provide a personal perspective on value-added recovery activities, but do not review the existing literature. The authors summarise evolution of CLSC research through five phases, which is useful in understanding the evolution of a subset of research activities within SSCM. The paper claims that Phase 1 consisted of early research that focused almost exclusively on technical problems and individual activities of reverse logistics. Phase 2 has expanded research problems to include inventory control, reverse logistics networks, andremanufacturing/shop line design issues. Phase 3 involves coordinating reverse supply chains using an economic perspective and game theoretic models, understanding strategic implications of product recovery, contracting issues, incentive alignment, and channel design. Phase 4 involves ‘Global system design for profitability’, that primarily incl udes issues such as time value of product returns and maximising value over entire product life-cycle. Phase 5 involves a focus on marketing issues such as pricing of product returns, cannibalisation, and understanding consumer behaviour.While these reviews and classifications provide different perspectives on sustainability research in supply chain management, none of them provides an integrative, comprehensive overview of the field from a firm’s perspective, adopting a strategic decision-based approach. We seek to integrate these perspectives in our review below.Integrative SSCMFollowing our discussion in Section 2, we consider a broad range of managerial decisions, categorised along the following dimensions:I. Strategic considerations:a. Organisational strategyb. Supply chain strategy and structurec. Marketing strategyII. Decisions at functional interfaces:d. Product design and product life-cyclee. Pricing and valuation of returnsf. Forecasting, information provision, and value of informationIII. Regulation and government policies:g. Extended producer responsibilityh. Cap and trade programsIV. Integrative models and decision support toolsIn the following sections, we briefly summarise the major issues and concerns in each of these categories, review and summarise some of the academic efforts that have addressed these issues, and outline promising avenues for future research in these areas.Strategic considerationsOrganisational strategyFrom a strategic perspective, organisational decisions on sustainability revolve around the following questions: (i) How does the organisation view sustainability? (ii) What options does the organisation have to incorporate environmental considerations into strategic decisions? (iii) How do these considerations affect theories of the firm that provide an economic rationale to firm’s existence, behaviour, structure and relationship to markets? While there are broad debates in literature on corporate social responsibility (of which sustainability discussions could be seen as a subset), we limit ourselves here to a value chain perspective and summarise the major issues via three papers that discuss, respectively, the strategic value of pollution prevention and resulting productivity gains, compare specific methods and techniques for controlling greenhouse gas emissions on their estimated costs, and outline the strategic importance of reverse value chain activities. These themes recur throughout this article and we will expand on them, and their impact on supply chain related decisions, in the following sections.In an influential article, Porter and van der Linde (1995) view pollution from the perspective of resource inefficiency, and discuss green initiatives in terms of their implications on firm’s competitiveness. In particular, they view the inherent trade-off between environmentalregulations and competitiveness as ecology versus economy: the regulations provide social benefits via strict environmental standards, however, higher private costs for prevention and cleanup increase prices and hence reduce competitiveness. The authors argue that policy makers, business leaders, and environmentalists have focussed on the static cost impact of environmental regulations and have ignored the more important offsetting productivity benefits from innovation. Moreover, the authors claim that pollution prevention through product and process design is superior and economical to pollution control through waste management. In this regard, they propose a resource productivity framework based on innovation and improvements in operational efficiency.While Porter and van der Linde (1995) argue for the benefits of pollution prevention over pollution control,Enkvist, Naucler, and Rosander (2007) focus on GHG emissions and provide detailed cost curves that enable a deeper understanding of the significance and cost of each possible method of reducing emissions. The cost curves show estimates of the prospective annual abatement cost in Euros per ton of avoided emissions of GHGs, as well as the abatement potential of these approaches in gigatons of emissions. The study covers six sectors (power generation, manufacturing with a focus on steel and cement, transportation, residential and commercial buildings, forestry, and agriculture and waste disposal) in six regions (North America, Western Europe, Eastern Europe including Russia, other developed countries, China, and other developing nations) spanning three time horizons (2010, 2020 and 2030). For the most part, at the low end of the curve are measures that improve energy efficiency, whereas at the higher end are approaches for adopting more greenhouse gas-efficient technologies and for shifting to cleaner industrial processes.In contrast to the papers discussed above, Jayaraman and Luo (2007) focus on reverse value chain activities (reuse, repair, refurbishing, recycling, remanufacturing, or redesign of returned products from the end-user), and present a redefined value chain strategy that entails a closed-loop system for industries in which such activities may create additional competitive advantages for the firm. The analysis presented in this paper is relevant from a strategic management perspective for the following three reasons: (i) through reverse logistics, the value chain is no longer portrayed as unidirectional, but as a closed-loop system in which additional values are generated from the existing resources; (ii) the competitive advantage paradigm can be further enlightened by a new source of competitive edge—tangible values from the physical side and intangible values from the information side of reverse logistics; (iii) the reverse logistics framework has implications for the resource-based view of the firm. Supply chain strategy and structureThe next level of organisational decisions involves the structure of the supply chain and strategic choices the firms must make in order to incorporate sustainability considerations. Research effort here has largely focused on designing the reverse supply chain to collect and re-use end-of-life products returned by customers, structuring supply chain incentives to properly motivate partners, and managing competition between remanufactured and new products. The following summary provides the major issues and findings in the literature. Savaskan, Bhattacharya, and van Wassenhove (2004) address the problem of choosing appropriate reverse channel structure for the collection of used products from customers for remanufacturing. In particular, a manufacturer in the supply chain has three options forcollecting used products: (i) collect directly from the customers, (ii) incentivise the existing retailer to induce collection, or (iii) subcontract the collection activity to a third party. The proposed noncooperative game theoretic model has decentralised decision-making system with the manufacturer as the Stackelberg leader. The authors show that simple coordination mechanisms can be designed such that the collection effort of the retailer and the supply chain profits are attained at the same level as in a centrally coordinated system.Savaskan and van Wassenhove (2006) extend the above model to a multiple retailers setting. The authors focus on the interaction between a manufacturer’s reverse channel choice to collect post-consumer goods and the strategic product pricing decisions in the forward channel when retailing is competitive. They first examine how the allocation of product collection to retailers impacts their strategic behaviour in the product market, and later discuss the economic trade-offs the manufacturer faces while choosing an optimal reverse channel structure. The authors show that when a direct collection system is used, channel profits are driven by the level of returns, whereas in the indirect reverse channel, supply chain profits are driven by the competitive interaction between the retailers. Moreover, from the supply chain coordination perspective, they show that the buy-back payments transferred to the retailers for post-consumer goods provide a wholesale pricing flexibility that can be used to price discriminate between retailers.The effect of competition from remanufactured products is a primary concern for a manufacturer. This competition can be from products the manufacturer introduces himself, or from another remanufacturer who enters the market, intercepts used products from consumers and sells remanufactured products that compete with new products from the manufacturer.Several papers have examined this issue. Majumder and Groenevelt (2001) present a two-period model to explore the effect of competition in remanufacturing. In the first period, only an OEM manufactures and sells new products. In the second period, a fraction of these items are returned for remanufacturing. However, the OEM doesn’t get all these returned products, some are used up by a local remanufacturer who competes with the OEM in the consumer market to sell remanufactured products. In this case, the critical trade-offs for the OEM are between the lower cost of remanufacturing in the second period against the threat of higher competition from the remanufacturer. The authors show that competition causes the OEM to manufacture less in the first period and attempt to increase local remanufacturer’s cost of remanufacturing. On the contrary, the remanufacturer helps OEM reduce his manufacturing cost. The authors also extend the model to examine the role of a social planner who wants to increase remanufacturing. They show that the social planner can give incentives to the OEM to increase the fraction available for remanufacturing, or reduce his remanufacturing costs. Ferguson and Toktay (2006) develop models to support a manufacturer’s recovery strategy in the face of a competitive threat on the remanufactured product market. They first analyse the competition between new and remanufactured products produced by a monopolist manufacturer and identify conditions under which the firm would choose not to remanufacture its products. They then characterise the potential profit loss due to external remanufacturing competition and analyse two entry-deterring strategies: remanufacturing and preemptive collection. A major finding is that a firm may choose to remanufacture or preemptively collect its used products to deter entry, even when the firm would not have chosen to do so under a pure monopoly environment.Ferrer and Swaminathan (2006) analyse a two-period model, that is later extended to a multi-period setting, in which a firm produces new products in the first period and uses returned cores to offer remanufactured products, along with new products, in the second period. They extend their focus to the duopoly environment where an independent operator sells remanufactured products in future periods. The authors find that if remanufacturing is very profitable, the original-equipment manufacturer may forgo some of the first-period margin by lowering the price and selling additional units to increase the number of cores available for remanufacturing in future periods. Further, as the threat of competition increases, the OEM is more likely to completely utilise all available cores, offering the remanufactured products at a lower price.SSCM and marketing strategyWhile a large part of the SSCM literature focuses on operational decisions, a small but significant research stream has explored sustainability decisions in a supply chain from a marketing perspective. Two major issues have been examined: (i) How do market characteristics affect remanufacturing incentives? (ii) How do classical marketing decisions such as pricing and segmentation, interface with technology selection and remanufacturing decisions? The following papers provide some answers.Atasu, Sarvary, and van Wassenhove (2008) examine the remanufacturing environment from a marketing perspective with an emphasis on important characteristics of a remanufactured product such as low-cost, lower valuation, cannibalisation and supply constraints. In addition to analysing the profitability of remanufacturing systems for different cost, technology, andlogistics structures, the authors provide an alternative and somewhat complementary approach that considers demand-related issues, such as the existence of `green’ segments, original-equipment manufacturer competition, and product life-cycle effects. For a monopolist, they show that there exist thresholds on the remanufacturing cost savings, the green segment size, market growth rate, and consumer valuations for the remanufactured products, above which remanufacturing is profitable. They also show that under competition, remanufacturing can become an effective marketing strategy, which allows the manufacturer to defend its market share via price discrimination.Debo, Toktay, and van Wassenhove (2005) visualise remanufacturing as an interplay between pricing, market segmentation and technology selection. In particular, the authors solve the joint pricing and production technology selection problem faced by a manufacturer that considers introducing a remanufacturable product in a market that consists of heterogeneous consumers. The objective is to understand the market and technology drivers of product remanufacturability. They show that high production costs of the single-use product, low remanufacturing costs, and low incremental costs to make a single-use product remanufacturable are the key technology drivers. The more consumers are concentrated on the lower end of the market, the lower the remanufacturing potential.While these papers provide a much-needed impetus to research in this domain, many issues remain to be examined. First, we need to identify and critically examine the firm’s incentives to invest in product durability in relation to the life-cycle environmental impact of products. Second, more research is needed in designing, pricing and promoting products with specific environmental attributes—such as lowering emissions, reducing amount of waste。

第三方物流成本的管理外文翻译(适用于毕业论文外文翻译+中英文对照)

The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model associated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002)stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capturedecisions in procurement, transportation, production and distribution adequately, and many applications of supply chain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008and Wang and Sang, 2005).Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lot sizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions aredeliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005)also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005).Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasingis implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussed further in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996and Tyworth and Zeng, 1998both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002)assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996)presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002)mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999)states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well.The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associated with a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can beimplemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PLBefore developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation container type from themanufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2, 3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996)considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufact ure’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows:(1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform, finite, and higher thanthe demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and,(7) The space of th e manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3)and (4), Fig. 1illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1represents the inventory of manufacturer’s raw materials, the inventory of products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。

供应链英文论文原文+翻译5000字

中国矿业大学矿业工程学院论文翻译课程名称供应链论文翻译姓名马X 班级工业13-X班学号 01X 日期 2016.5.11 成绩教师李XIntroduction to supply chain conceptsFirms can no longer effectively compete in isolation of their suppliers and other entities in the supply chain. Interest in the concept of supply chain management has steadily increased since the 1980s when companies saw the benefits of collaborative relationships within and beyond their own organization. A number of definitions have been proposed concerning the concept of “the supply chain” and its management. This paper defines the concept of the supply chain and discusses the evolution of supply chain management. The term does not replace supplier partnerships, nor is it a description of the logistics function. Industry groups are now working together to improve the integrative processesof supply chain management and accelerate the benefits available through successful implementation. The competitive importance of linking a fir m’s supply chain strategy to its overall business strategy and some practical guidelines are offered for successful supply chain management.Definition of supply chainVarious definitions of a supply chain have been offered in the past several years as the concept has gained popularity. The APICS Dictionary describes the supply chain as:1 .the processes from the initial raw materials to the ultimate consumption of the finished product linking across supplier user companies;2 and the functions within and outside a company that enable the value chain to make products and provide services to the customer (Cox et al., 1995).Another source defines supply chain as, the network of entities through which material flows. Those entities may include suppliers, carriers, manufacturing sites, distribution centers, retailers, and customers (Lummus and Alber, 1997). The Supply Chain Council(1997) uses the definition: “The supply chain –a term increasingly used by logistics professionals – encompasses every effort involved in producing and delivering a final product, from the supplier’s supplier to the customer’s customer. Four basic processes – plan, source, make, deliver – broadly define these efforts, which include managing supply and demand, sourcing raw materials and parts, manufacturing an assembly, warehousing and inventory tracking, order entry and order management, distribution across all channels, and delivery to the customer.” Quinn (1997) defines the supply chain as “all of those activities associated with moving goods from the raw-materials stage through to the end user.This includes sourcing and procurement, production scheduling, order processing, inventory management, transportation, warehousing, and customer service. Importantly, it also embodies the information systems so necessary to monitor all of those activities.”In addition to defining the supply chain, several authors have further defined the concept of supply chain management. As defined by Ellram and Cooper (1993), supply chain management is “an integrating philosophy to manage the total flow of a distribution channel from supplier to ultimate customer”. Monczka and (1997) state that “integrated supply chain management is about going from the external customer and then managing all the processes that are needed to provide the customer with value in a horizontal way”. They believe that supply chains, not firms, compete and that those who will be the strongest competitors are those that “can provide management and leadership to the fully integrated supply chain including external customer as well as prime suppliers, their suppliers, and their suppliers’ suppliers”.From these definitions, a summary definition of the supply chain can be stated as: all the activities involved in delivering a product from raw material through to the customer including sourcing raw materials and parts, manufacturing and assembly, warehousing and inventory tracking, order entry and order management, distribution across all channels, delivery to the customer, and the information systems necessary to monitor all of these activities. Supply chain management coordinates and integrates all of these activities into a seamless process. It links all of the partners in the chain including departments within an organization and the external partners including suppliers, carriers, third-partycompanies, and information systems providers. Managers in companies across the supply chain take an interest in the success of other companies. They work together to make the whole supply chain competitive. They have the facts about the market, they know a lot about competition, and they coordinate their activities with those of their trading partners. It encompasses the processes necessary to create, source, make to, and to deliver to demand. They use technology to gather information on market demands and exchange information between organizations. A key point in supply chain management is that the entire process must be viewed as one system. Any inefficiency incurred across the supply chain (suppliers, manufacturing plants, warehouses, customers, etc.) must be assessed to determine the true capabilities of the process. Figure 1 describes the total integration required within the supply chain.Interest in supply chainsWhy has managing the supply chain become an issue for the 1990s? In part, the answer lies in the fact that few companies continue to be vertically integrated. Companies have become more specialized and search for suppliers who can provide low cost, quality materials rather than own their source of supply. It becomes critical for companies to manage the entire network of supply to optimize overall performance. These organizations have realized that whenever a company deals with another company that performs the next phase of the supply chain, both stand to benefit from the other’s success.A second reason partially stems from increased national and international competition. Customers have multiple sources from which to choose to satisfy demand; locating product throughout the distribution channel for maximum customer accessibility at a minimum cost becomes crucial. Previously, companies looked at solving the distribution problem through maintaining inventory at various locations throughout the chain. However, the dynamic nature of the marketplace makes holding inventory a risky and potentially unprofitable business. Customers’ buying habits are constantly changing, and competitors are continually adding and deleting products. Demand changes make it almost a sure bet that the company will have the wrong inventory. The cost of holding any inventory also means most companies cannot provide a low cost product when funds are tied up in inventory.A third reason for the shift in emphasis to the supply chain is due to a realization by most companies that maximizing performance of one department or function may lead to less than optimal performance for the whole company. Purchasing may negotiate a lower the price on a component and receive a favorable purchase price variance, but the cost to produce the finished product may go up due to inefficiencies in the plant. Companies must look across the entire supply chain to gauge the impact of decisions in any one area.Advanced Manufacturing Research, a Boston-based consulting fir m, developed a supply chain model which emphasizes material and information flow between manufacturers and their trading partners (Davis, 1995). They believe the changes required by management are due to the following changes in how manufacturers are doing business:•Greater sharing of information between vendors and customers.•Horizontal business processes replacing vertical departmental functions.•Shift from mass production to customized products.•Increased reliance on purchased materials and outside processing with a simultaneous reduction in the number of suppliers.•Greater emphasis on organizational and process flexibility.•Necessity to coordinate processes across many sites.•Employee empowerment and the need for rules-based real time decision support systems.•Competitive pressure to introduce new products more quickly.Companies are streamlining all operations and minimizing the time-to-customer for their products.For these reasons, expertly managing the supply chain has become critical for most companies. As Ralph Drayer, vice president of product supply/ customer service at Procter and Gamble put it, “Winning in the marketplace of the 1990s is going to require a far different kind of relationship--one that recognizes that the ultimate winners will be those who understand the interdependence of retailer/ manufacturer business systems and who work together to exploit opportunities to deliver superior consumer value” (Drayer , 1994). Managers in companies across the supply chain take an interest in the success of the other companies. They work together to make the whole supply chain competitive. They have the facts about the market, they know a lot about competition, and they coordinate their activities with those of their trading partners. They use technology to gather information on market demands and exchange information between organizations. Critical to managing the supply chain is managing the link between each node within the chain to synchronize the entire supply chain.History of the supply chain initiativeThe history of the supply chain initiative can be traced to early beginnings in the textile industry with the quick response program and later to efficient consumer response in the grocery industry. More recently a variety of companies across many industries have begun looking at the entire supply chain process. This section will discuss those early beginnings of the supply chain and some more recent success stories.Quick response, for general merchandise retailers and their suppliersOwing to intense competition in the textile and apparel industry world-wide, leaders in the US apparel industry formed the Crafted . With Pride in the USA Council in 1984 (Kurt Salmon Associates, Inc., 1993). In 1985, Kurt Salmon Associates were commissioned to conduct a supply chain analysis. The results of the study showed the delivery time for the apparel supply chain, from raw material to consumer, was 66 weeks long, 40 weeks of which were spent in warehouses or in transit. The long supply chain resulted in major losses to the industry due to financing the inventory and lack of the right product in the right place at the right time.The result of this study was the development of the quick response (QR) strategy. QR is a partnership where retailers and suppliers work together to respond more quickly to consumer needs by sharing information. Significant changes as a result of the study were the industry adoption of the UPC code used by the grocery industry and a set of standards for electronic data interchange (EDI) between companies. Retailers began installing point of sale (POS) scanning systems to transfer sales information rapidly to distributors and manufacturers. “QR maximizes the profitability of inventory by placing the company’s dollars where and when they are needed based on point of sale data plus sales history” (Mullin, 1994). QR incorporates marketing information on promotion, discounts, and forecasts into the manufacturing and distribution plan.Efficient consumer response, the grocery business initiativeIn 1992, a group of grocery industry leaders created a joint industry task force called the efficient consumer response (ECR) working group. The group was charged with examining the grocery supply chain to identify opportunities to make the supply chain more competitive (Kurt Salmon Associates Inc.,1993). Kurt Salmon Associates were engaged by the group to examine the grocerysupplier/distributor/ consumer value-chain and determine what improvements in cost and service could be accomplished through changes in technology and business practices.The results of the study indicated little change in technology was required to improve performance, other than further development of EDI and POS systems. However, the study identified a set of best practices which, if implemented, could substantially improve overall performance of the supply chain. As Kurt Salmon and Associates (1993) found: “By expediting the quick and accurate flow of information up the supply chain, ECR enables distributors and suppliers to anticipate future demandfar more accurately than the current system allows”. Through implementation of best practices they projected an overall reduction in supply chain inventory of 37 percent, and overall cost reductions in the industry in the range of $24 to $30 billion.The successful adoption of ECR for a manufacturer depends on their ability to maintain manufacturing flexibility which enables them to match supply with demand. Key to this flexibility is a process that tightly integrates demand management, production scheduling, and inventory deployment to allow the company to better utilize information, production resources, and inventory (Weeks and Crawford, 1994).A further development from ECR was the concept of continuous replenishment (CRP).CRP is a move away from pushing product from inventory holding areas to pulling products onto grocery shelves based on consumer demand (ECR Performance Measures Operating Committee, 1994). Pointof purchase transactions are forwarded by computer to the manufacturer allowing them to keep the retailer replenished and balanced just-in-time.CRP has been introduced by a number of manufacturers (Garry, 1994). Procter & Gamble and Campbell soup are delivering as much as 30 to 40 percent of their volume by CRP. Ralston, General Mills and Pillsbury distribute about 10 percent by CRP. Estimates of improvements in performance with CRP include increasing inventory tur ns from 10 up to 50, reducing days of supply from 30 to 5 and increasing net margin from 5 percent to 7 percent.Other early supply chain initiativesBesides the apparel and grocery industry initiatives, other early manufacturing efforts to improve supply chain performance have been documented. Some of these include: Hewlett-Packard, Whirlpool, Wal-Mart, West Co., Becton Dickinson, Baxter, and Georgia-Pacific Corp. A brief outline of their supply chain initiatives are described as follows.Hewlett-PackardThe computer components manufacturer, systematically linked its distribution activities with its manufacturing activities in the computer terminal business in the early 1990s (Hammell and Kopczak, 1993). The implementation included changes in both the physical distribution of the product, and a new distribution requirements planning (DRP) system. The DRP system nets customer orders with forecasts and serves as the beginning pull in the supply chain.The appliance manufacturer, began its supply chain implementation with a team of executives in 1992 chartering this vision –“Winning companies will be those who come the closest to achieving an inter-enterprise pull system. They will be linked in a short cycle response mode to the customer” (Davis, 1995). Whirlpool has created a new vice-president of logistics position, established cross-functional teams for key product areas, entered into single source agreements with suppliers based on reliability and the ability to assist in product design, and is using EDI to communicate daily with suppliers all as part of its supply chain management program. As a result, product avail ability is up in the 90-95 percent range, inventories have been reduced by 15 to 20 percent and lead times reduced to as low as five days.Wal-MartThe company began its own supply chain initiative by working directly with key manufacturers (Johnson and Davis, 1995).The manufacturers are responsible for managing Wal-Mart’s warehouse inventory of their products, termed vendor managed inventory (VMI). In return, Wal-Mart expects near 100 percent order fulfillment rates on those products. KMart and other large retailers have implemented similar VMI programs.West Co., Becton Dickinson, and Baxter，Becton DickinsonWithin the medical products industry, three firms engaged in supply chain relationships in the early 1990s (Battagia, 1994). West supplies rubber stoppers to Becton Dickinson who supplies medicalproducts to Baxter. Becton Dickinson implemented the program by assigning a senior-level executive officer with the responsibility to monitor supply chain execution. Working together at all management levels the three companies have made improvements in quality and service while at the same time reducing cycle times and costs.Georgia-Pacific CorpA leader in the manufacturing and distribution of building products in North America,Georgia-Pacific began implementing supply chain management practices within the decentralized operations of their company (Blackwell, 1994). Previously, traffic managers in each division controlled inbound and outbound shipments for their unit. Shipping priorities were fragmented and internal and external customers were not satisfied. A new centralized Transportation and Logistics Division was created to coordinate and streamline the distribution process. The new division looks at needs and priorities across the business units and has recognized savings to the company in reduced freight costs and other logistics improvements of $20 million per year.Many other examples of companies implementing supply chain management concepts are available (Blaser and Westbrook, 1995; Cook and Rogowski, 1996; Semich, 1994). The vast interest in the topic indicates the concept has become a key issue for a diverse group of companies who are taking steps to improve customer delivery and at the same time reduce overall costs. Better managing the supply chain also involves managing the marketing link to the supply chain and linking supply chain strategies to the overall company strategy.Collaborative supply chain initiativesRecently, several industry collaborative groups have developed to research aspects of supply chain management. The findings of these groups should provide practitioners with guidelines for “best practices” in supply chain design and accelerate the implementations of these practices.In one year, the Supply Chain Council grew from 73 members to more than 300 of some of the world’s largest manufacturers. The Council has incorporated as a non-profit organization to provide services and support for further increasing its membership. The Council was for med to establish a framework to enable manufacturers and their suppliers to build a stronger supply chain and reap the benefits of improved supply chain management. The Council is developing a supply chain operations reference model (SCOR) to assist companies in evaluating their supply chain performance, identifying weak areas, and developing improvement solutions (The Supply Chain Council, 1997).In another collaborative initiative, several leading manufacturers joined with the National Institute of Standards and Technology (NIST) to create a new organization that will improve and standardize communication and business processes throughout manufacturing supply chains and to share the results with other interested firms. This group, the National Initiative for Supply Chain Integration (NISCI) was for med after a NIST study showed that an overwhelming majority of companies compromising manufacturing supply chains are either small- or medium sized businesses that lack the resources of larger firms. With a consortium of businesses, non-profit groups, and academic institutions, the plan is to identify specific supply chain initiatives, then select teams of members to research and implement best practices (Anonymous, 1997).What the supply chain is notThe definitions described and developed earlier and recent industry collaborative activities indicate that supply chain management is not a standalone process. Many supply chain efforts have fallen short of the potential advantages because the term is often viewed as only relating to the supply side of the business or to the purchasing function. As indicated above, supply chain management is much more than just procurement. Among the misunderstanding evidenced, supply chain management is not:•inventory management;•logistics management;•supplier partnerships;•driven from the supply side;• a shipping strategy;•distribution management;•the logistics pipeline;•procurement management;• a computer system.Despite the acceptance of the concept of managing the supply chain and partly due to the limiting misunderstandings, growth of integrated supply chain management has been slow. Reasons for the slow growth of integrated supply chain management include the following:Lack of guidelines for creating alliances with supply chain partners.•Failure to develop measures for monitoring alliances.•Inability to broaden the supply chain vision beyond procurement or product distribution to encompass larger business processes.•Inability to integrate the company’s internal procedures.•Lack of trust inside and outside a company.•Organizational resistance to the concept.•Lack of buy-in by top managers.•Lack of integrated information systems and electronic commerce linking firms.Linking the supply chain to the business strategyThe supply chain improvements described indicate that supply chain management has the potential to improve a fir m’s competitiveness. Supply chain capability is as important to a company’s overall strategy as overall product strategy. Supply chain management encourages management of processes across departments. By linking supply chain objectives to company strategy, decisions can be made between competing demands on the supply chain. Improvements in performance are driven by externally-based targets rather than by internal department objectives.Managing the supply chain means managing across traditional functional areas in the company and managing interactions external to the company with both suppliers and customers. This cross-boundary nature of management supports incorporating supply chain goals and capabilities in the strategic plan of the company. This focus on integration can then lead to using the supply chain to obtain a sustainable competitive advantage over competitors. The impact of managing overall product demand and the supply of product will impact the profitability of the company. The supply chain strategy can be viewed as the patter n of decisions related to sourcing product, capacity planning, conversion of finished product, deployment of finished product, demand management and communication, and delivery. Linking supply chain strategy to the business strategy involves defining the key business processes involved in producing a company’s productor service.A company must develop objectives for the management of the supply chain based on corporate objectives. From these higher level objectives, a set of detailed objectives can be developed for each process within the supply chain. This cascading method serves to integrate the supply chain processes with the overall enterprise direction and provides measures for monitoring and execution. Supply chain management can be utilized to be a point of differentiation for a company. Excellence on a certain dimension in product position can provide a competitive marketing opportunity, but shortfalls in providing this dimension by the supply chain can eliminate this advantage. For a company to be competitive, it is not enough just to vary marketing programs. They must define a working relationship with customers and put themselves in a position to deliver customer value. All components of the supply chain must have the capability to meet strategic objectives.Companies must evaluate the effectiveness of the supply chain strategy using a new set of measures. Typical rewards aimed at improving performance of functions or departments must be revised to strive to improve supply chain performance overall. By tying the supply chain strategy to the overall company strategy, the objectives become process objectives rather than functional objectives.For example, traditionally, one of purchasing’s measurements is material cost or material variance. Buying product at a lower cost is one way to improve that measure. Purchasing a carton at a lower cost from a new vendor might lower the cost of the carton. However, the new carton may not run as efficiently through the production process as the one from the original supplier. Purchasing’s measure of material variance is favorable, but the manufacturing facility is recognizing added costs in downtime, maintenance, etc.Measurements must be designed to look across the supply chain and become process objectives. Included in that process is the internal structure of the supply chain which often is causing as much confusion/ cost as external portions of the chain.ConclusionsThis paper defined the concepts of supply chain and supply chain management and discussed why managers are increasingly interested in the concept. The historical evolution of the supply chain movement from its early days of quick response and efficient consumer response was discussed. Several early supply chain initiatives at companies were described which indicate the competitive advantages and importance of linking supply chain to overall business strategy.This discussion provides insight for those companies investigating the concept of supply chain management. Companies who have achieved supply chain integration success report lower investments in inventory, a reduction in the cash flow cycle time, reduced cycle times, lower material acquisition costs, higher employee productivity, increased ability to meet customer requested dates (including short-term increases in demand), and lower logistics costs.To begin managing across the entire supply chain, companies should consider the following guidelines in their plans and implementation:1 .Link supply chain strategy to overall business strategy to align supply chain initiatives to business objectives.2. Identify supply chain goals and develop plans to assure every process is individually capable of meeting supply chain goals.3. Develop systems to listen to signals of market demand and plan accordingly, including changes in ordering patterns and changes in demand due to customer promotions.4 Manage the sources of supply by developing partnerships with suppliers to reduce the costs of materials and receive materials as needed.5 Develop customized logistics networks tailored to each customer segment.6 Develop a supply chain information systems strategy that can support decision making at all levels of the supply chain and offers a clear view of the flow of products.7 Adopt cross-functional and cross-business performance measures that link every aspect of the supply chain and include both service and financial measures.Companies who are successful will be those that are managing across all nodes of the supply chain from their supplier’s supplier to their customer’s customer. A clear understanding of supply chain concepts and a willingness to openly share information between supply chain partners is a necessary first step to making the supply chain a competitive force for a business.供应链概念的简介企业不再有效竞争的供应商和供应链中的其他实体隔离。

供应链中的战略成本管理,第二部分：特殊成本管理【外文翻译】

外文翻译原文：Strategic Cost Management in Supply Chains, Part 2: ExceptionalCost ManagementINTRODUCTIONIncreasingly, purchased materials and services account for a significant share of the cost of firms’ products and services. As a result, managers are devo ting more attention to developing strategies for managing complex supply chains. Strategic cost management, the deliberate alignment of a firm’s resources with long-term strategy and short-term tactics, is critical to managing the supply chain and delivering performance for all firms in the value chain (Aberdeen Group 2005). In a recent survey, managers report that increasing complexity of products and ervices, increasing and increasingly volatile input prices (e.g., wages, fuel), and the availability of sophisticated supply chain management tools have influenced their supply chain strategies (McKinsey & Company 2008, 3–4). The overwhelming response to these influences is a renewed focus on increasing the effectiveness with which supply chains provide low-cost, high-quality products and services with speed and reliability, and on evaluating supply chain risk—all elements of what we term executioner cost management.This paper is the second in a two-part series that examines contemporary research in strategic cost management in supply chains. We employ an organizing framework from Anderson (2007)that incorporates Shank and Govindarajan’s (1992, 1994) notions of structural and executioner cost drivers as well as a value chain perspective. In the first paper in the series, (Anderson and Dekker 2009), we focus on structural cost management decisions related to sourcing, supplier selection, the design of supplier relationships, and joint activities of buyers and suppliers in product and process design. In this paper, we take up executioner cost management of buyer supplier relationships, which includes assessing transaction-level and relationship-level performance as well as assessing the sustainability of the supplypartnership in the context of the full aloe chain.We begin with a review of the organizing framework that was presented more fully in the first paper in the series. Then we turn to the two major components of executioner cost management: (1)measuring, evaluating, and improving supply chain transactions and relationships, and (2)assessing supplier health and the long-term sustainability of supply relationships. We conclude with a brief summary of the two-part series and a discussion of how recent developments in strategic cost management in supply chains presage opportunities for accounting education.STRATEGIC COST MANAGEMENTShank and Govindarajan (1992, 1994) posit that two types of cost drivers are the basis for strategic cost management: structural cost drivers that reflect organizational structure, investment decisions, and the operating leverage of the firm; and executioner cost drivers that reflect the efficacy and efficiency of executing the strategy. Stated differently, structural cost management may be conceived of as a choice among alternative production functions that use different inputs or combinations thereof to meet a particular market demand. Executioner cost management is concerned instead with whether, for a given production function, the firm is on the efficient frontier. Tomkins and Carr (1996, 276) link the two modes of cost management, positing that cost driver analysis is a catalyst for improving existing processes (i.e., executioner cost management) as well as a catalyst for reengineering processes to create a different cost structure (i.e., structural cost management).Figure 1 depicts the interplay between market and competitive analysis, strategy development and structural cost management, and executioner cost management. Taking up Porter’s (1985) emphasis on creating competitive advantage throughout the value chain, Shank and Govindarajan (1992, 1994)recognize that the greatest opportunities for cost management are often at the boundaries of the firm. Figure 1 highlights the value chain as the domain for strategic cost management. Although the focus of this series of articles is on cost management between buyers and suppliers, Figure 1 also incorporates Kaplan and Norton’s (1996_)multi-stakeholder perspective, depicting strategic cost management as influencing and being influenced by a varietyof decision makers who are involved directly (e.g., suppliers, customers) and indirectly (e.g., nongovernmental organizations, governments) in the value chain.In this paper we focus on executioner cost management applied to suppliers of direct and indirect materials and services. In this context, executioner cost management includes assessing transaction-level and relationship-level performance (bottom of Figure 1)as well as assessing the sustainability of the supply partnership (middle of Figure 1). We consider first the lower portion of Figure 1, the executioner cost management activities associated with measuring and evaluating performance, and using this information collaboratively to improve performance. We then turn to the broader question of assessing the sustainability of the collaboration strategy. Here we recognize that buyer-supplier collaborations may perform as planned; however, with changing circumstances, collaboration may not be sustainable if either party stands to gain from withdrawing from the relationship or from diminished performance. The iterative nature of strategy development and refinement that unforeseen future events and uncertainty resolution necessitates is depicted in the feedback path between executioner and structural cost management. EXECUTIONAL COST MANAGEMENT IN SUPPLY CHAINS: MEASURING, MONITORING, AND IMPROVING PERFORMANCE Executioner cost management includes the familiar management accounting elements of measuring and monitoring performance as well as the dynamic use of performance data to improve performance (bottom of Figure ). Performance measurement systems contribute to performance improvement by clarifying expectations of exchange partners through setting goals, promoting goal-directed behavior, reducing ambiguity about outcomes, and enhancing feedback and learning (Manama 2006). Although these activities can be challenging within the firm, they are even more complicated between firms. A recent survey identifies sharing knowledge between different locations (within the buying firm and with different suppliers), integrating information technology, and managing communications in a culturally diverse business setting as significant challenges to supply chain management (McKinsey & Company 2008). Clearly, even setting aside conflicting objectives andopportunistic behavior that are ameliorated by structural cost management (described in the first part of this series), we are still left with significant performance management challengesWhen two or more firms transact, significant technical uncertainties can occur in defining and measuring performance and in distinguishing each firm’s influence on interdependent outcomes. Indeed, the transaction cost economics literature identifies ambiguities in measuring performance as a central reason why many firms vertically integrate activities that are fraught with measurement difficulties. Ambiguities may arise in what defines performance, how performance is to be measured, and how blame is apportioned in the event of performance failure. As one example, Anderson et al. (2000) provide empirical evidence that product design interdependencies in automotive components influence sourcing decisions and subsequent transaction performance. Technical uncertainties, in combination with physical and temporal separation of the two parties, contribute to and are compounded by communication and coordination failures.In spite of these concerns, accounting research indicates that performance measurement is an essential component of the supply chain management control structure that is associated with performance (Dekker 2003, 2004; Dekker and Van den Abele 2009; Lang field-Smith and Smith 2003; Manama 2006; Seal et al. 2004; Schmitz and Platt’s 2004). Ding et al. (2009_)find that finance managers frequently report being responsible for facilitating buyer-supplier cooperation through results monitoring, advice, supervision, and involvement in daily operations. To achieve these aims they use frequent, detailed financial and no financial performance information about partner firms. Gunasegaram et al. (2001, 2004)argue that the role of performance measures in the success of collaborative action cannot be overstated because they affect strategic, tactical, and operational planning and control.This section reviews research and contemporary practices related to financial and no financial performance measurement and to management feedback processes that employ performance measures as a catalyst to continuous improvement.Supply Transactions: Financial Performance MeasurementTraditionally, supplier performance has had one of two meanings. For the procurement specialist charged with obtaining materials and services at low cost, good supplier performance is a purchase price that is both stable and low. For the manufacturing manager, charged with producing output, good supplier performance is defined by reliability of delivery, accuracy of inventory, and quality (free of defects) of supply. These functional perspectives often result in conflicting assessments of supplier performance, conflict that is frequently reinforced by incentive schemes that reward one function (e.g., purchasing) for taking actions that harm another function (e.g., manufacturing).1 Alternatives for reconciling these functional perspectives in large decentralized firms include modified incentives and modified decision authority (i.e., structural cost management ). As elaborated in the first paper in this series, studies such as Anderson et al. (2000), Anderson and Lane (2002), Bauman et al. (2001), Bauman and Raja (2002), Cachou and Fisher (2000), Cachou and Zipkin (1999), and Gateman (1996)provide examples of firms using product and process design, inventory ownership and stocking decisions, and unique governance structures and information sharing to align perspectives on supplier performance.In the context of executioner cost management, accounting research has focused on traditional cost accounting and performance measures as causes of the problem. Specifically, management accounting researchers note that the cost that procurement specialists minimize—the purchase price—is incomplete if it excludes “hidden” costs, such as inventory stock-outs, that trouble manufacturing managers. Carr and liter (1992)formalize this argument and provide examples of firms that modify their cost accounting systems to assign “total cost of ownership” (TCO) values to suppliers’ products. Their description of the use of TCO in Texas Instruments Corporation shows that significant costs are unrelated to purchase price and relate instead to plant-level activities associated with handling the purchased components. Sun Microsystems (Fallow et al. 1996) translates several no financial dimensions of supplier performance into a financial TCO measure of supplier-performance measure.Whereas Texas Instruments and Sun Microsystems focus on individual suppliers’ performance, other firms take a broader perspective. For example, Dekker(20030 studies a retail firm that analyzes cost data in its multi-partner value chain. Transaction partners jointly allocate costs from an activity-based costing analysis to supply chain activities that cross firm boundaries. This allows the firms to examine how interdependent decisions are associated with costs to all partners. Thus the retailer has information about the TCO alternatives offered by different suppliers that facilitates “scenario analysis” of changes to the supply chain, and suppliers have the opportunity to benchmark their performance against competitors. Over time, both the retail firm and its suppliers can monitor performance trends. This example illustrates Porter’s (1985) prescription of managing linkages between value-creating activities to improve the value chain’s efficiency and provide competitive returns to all participants. In addition to domestic and global suppliers of purchased materials and services, modern supply chain management comprises contract manufacturers, company-owned product and service centers, third-party logistics providers, and a network of transportation providers (Trebilcock 2007). A question that has received little attention in the research literature is how these collaborations interact with and are managed alongside more traditional supply relationships.A challenge of adopting the TCO approach is identifying the “hidden” costs that are associated with a particular supplier. Some firms, like the retailer studied by Dekker (2003)treat the problem as one of cost allocation. They review costs incurred in conjunction with poor supplier performance (e.g., overhead costs associated with receiving nonstandard shipments, warranty claims, returns)and assign them, along with the purchase price of the supplier’s products and services, to TCO of the supplier.A potential limitation of this approach is the foc us on “accounting costs” as compared with “economic costs.” Opportunity costs associated with stock out and delayed production are often far greater than the purchase price of materials (Calling et al. 2005) or the overhead to manage purchased materials. Indeed, in a recent survey (O’Keefe 2004), supply chain managers identify supply interruption caused by supplier failure, logistics failure, a natural disaster, or a geopolitical event as the primary risks that they seek to mitigate.Although risk mitigation is clearly at the heart of structural cost management(see Anderson and Dekker 2009), we are unaware of any research that addresses how residual risk (risk that remains after adopting management controls) is incorporated into the more routine performance evaluations that executioner cost management comprises. Firms such as Sun Microsystems address this concern, in part, by departing from a cost-allocation approach to measuring TCO. They develop an extensive list of performance criteria, each with its own goal and “weight” in the TCO calculation. “Costs” (that are not linked in any way to accounting data)are assessed based on performance-to-goal, and a measure of TCO is obtained by summing across the goals. Additional research is needed to identify approaches used by other firms. Moreover, even the Sun Microsystems case does not address whether and how the residual risk associated with a particular supplier influences evaluation of the value chain. In a linked network of suppliers, even a small amount of risk associated with a single supplier quickly propagates throughout the value chain and affects all trading partners.2 Pernot (2008), for instance, describes how in its “just-in-sequence” system, Volvo Cars Gent is concerned about operational problems at suppliers that disturb supply chain continuity, not only of Volvo’s processes, but also of its other suppliers. Volvo developed performance measures, penalty systems, and behavior controls to prevent supplier problems and to efficiently manage problems that arise.Source: Shannon W. Anderson and Henri C. Dekker. Strategic Cost Management in SupplyChains,Part2:ExecutionalCostManagement[J].AccountingHorizons.2009(9):289-305.译文：供应链中的战略成本管理，第二部分：特殊成本管理简介在越来越多公司中，购买材料和服务占了各公司的产品和服务的成本重要份额。

毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理

毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He 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 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.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。

成本管理外文文献及翻译

China's Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management AnalysisCost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects:(A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadvantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment.(B) establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining.4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing and cost-planning methodSince the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation.(5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information,on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards.In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.中国企业成本管理的现状分析与对策摘要：随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。

毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理

毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He 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 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.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chain。

供应链管理英文论文

Strategic Supply Chain Management战略供应链管理The supply chain strategy of Xoceco Electronic厦华电子的供应链战略Module No：336BSSName：JiZhi LiuStudent No: 3356456ContentsⅠ. Executive Summary -———---————-——------——---—-—-—--------———-—-——--———-—--—3Ⅱ. Introduction -—-—-—--—-———---————--—-—————-—-——-—--—--—-——---——-—--—-—----———-—3Ⅲ。

Introduce of Xoceco Company -—---—-————-—--————-———---————--————-—-———-3Ⅳ。

Xoceco Electronic Company's sales performance—--—--———-———-----—-4Ⅴ。

The difficulties Xoceco Electronic Company faces —--————--———-—————4Ⅵ。

External Environment Analysis----—-—--—---—---—-——--———--——-——---————--56。

1 Xoceco Electronic Company of the overall resource6.2 The advantages of Xoceco Electronics Company6。

3 The disadvantage of Xoceco Electronics6.4 The analysis of the chance Xoceco Electronics faceⅦ. Xoceco Electronic Company's supply chain strategy——————-—-—--—--—9Ⅷ. Conclusion ---——---—---———-—-—---—-———---—--——————-----------———--—-—----—--—10Ⅸ。

供应链管理外文翻译文献

供应链管理外文翻译文献供应链管理外文翻译文献(文档含中英文对照即英文原文和中文翻译)Supply Chain ManagementThe so-called supply chain, in fact, from suppliers, manufacturers, warehouses, istribution centers and channels, and so constitute a logistics network. The same enterprise may constitute the different components of this network node, but the situation is different from a corporate network in different nodes. For example, in a supply chain, companies may not only in the same manufacturers, storage nodes, and in distribution centers, such as possession node location. In the more detailed division of labor, the higher the rofessional requirements of the supply chain, different nodes are basically composed by different enterprises. In the supply chain flows between the member units of raw materials, finished products, such as inventory and production constitutes the supply chain of goods flow.That is, to meet a certain level of customer service under the conditions, in order to make the whole supply chain to minimize costs and the suppliers, manufacturers, warehouses, distribution centers and channels, and so effectively organized together to carry out Product manufacturing, transport, distribution and sales management.From the above definition, we can be interpreted to include supply chain anagement of rich content.First of all, supply chain management products to meet customer demand in the process of the cost implications of various members of the unit are taken intoaccount, including from raw material suppliers, manufacturers to the warehouse distribution center to another channel. However, in practice in the supply chain analysis, it is necessary to consider the supplier's suppliers and customers of the customers, because their supply chain performance is also influential.Second, supply chain management is aimed at the pursuit of the whole supply chain's overall efficiency and cost effectiveness of the system as a whole, always trying to make the total system cost to a minimum. Therefore, the focus of supply chain management is not simply a supply chain so that members of the transportation costs to minimize or reduce inventory, but through the use of systems approach to coordinate the supply chain members so that the entire supply chain total cost of the minimum so that the whole supply chain System in the most fluent in the operation.Third, supply chain management is on the suppliers, manufacturers, warehouses, distribution centers and organically integrate the channel into one to start this problem, so many businesses, including its level of activities, including the strategic level, tactical and operational level Level, and so on.Although the actual logistics management, only through the organic supply chain integration, enterprises can significantly reduce costs and improve service levels, but in practice the supply chain integration is very difficult, it is because: First of all, in the supply chain There are different members of different and conflicting objectives. For example, providers generally want manufacturers to purchase large quantities of stable, and flexible delivery time can change; desire to the contrary with suppliers, although most manufacturers are willing toimplement long-term production operations, but they must take into account the needs of its customers and to make changes Positive response, which requires manufacturers choice and flexibility in procurement strategy. Therefore, suppliers and manufacturers to the goal of flexibility in the pursuit of the objectives inevitably exist between the contradictions.Secondly, the supply chain is a dynamic system, with time and constantly changing. In fact, customers not only demand and supply capacity to change over time, supply chain and the relationship between the members will change over time. For example, the increased purchasing power with customers, suppliers and manufacturers are facing greater pressure to produce more and more personalized varieties of high-quality products, then ultimately the production of customized products.Research shows that effective supply chain management can always make the supply chain of enterprises will be able to maintain stability and a lasting competitive advantage, thus increasing the overall supply chain competitiveness. Statistics show that, supply chain management will enable the effective implementation of enterprise total cost of about 20 per cent decline in the supply chain node on the enterprise-time delivery rate increased by 15 percent or more, orders to shorten the production cycle time 20 percent to 30 percent, supply chain Node on the enterprise value-added productivity increased by 15 percent or more. More and more enterprises have already recognized that the implementation of supply chain management of the great benefits, such as HP,IBM, DELL, such as supply chain management in the practice of the remarkable achievements made is proof.Supply chain management: it from a strategic level and grasp the overall perspective of the end-user demand, through effective cooperation between enterprises, access from the cost, time, efficiency, flexibility, and so the best results. From raw materials to end-users of all activities, the whole chain of process management.SCM (supply chain management) is to enable enterprises to better procurement of manufactured products and services required for raw materials, production of goods and services and their delivery to clients, the combination of art and science. Supply chain management, including the five basic elements.Plan: This is a strategic part of SCM. You need a strategy to manage all the resources to meet our customers for your products. Good plan is to build a series of methods to monitor the supply chain to enable it to effective, low-cost delivery of high quality for customers and high-value products or services.Procurement: you can choose the products and services to provide goods and services providers, and suppliers to establish a pricing, delivery and payment processes and create methods to monitor and improve the management, and the suppliers to provide goods and services Combined with management processes, including the delivery and verification of documentation, transfer of goods to your approval of the manufacturing sector and payments to suppliers and so on.Manufacturing: arrangements for the production, testing, packaged and ready for delivery, supply chain measurement is the largest part of the contents, including the level of quality, product yield and productivity of workers, such as the measurement.Delivery: a lot of "insider" as "logistics", is to adjust the user's orders receipts, the establishment of the storage network, sending and delivery service delivery personnel to the hands of customers, the establishment of commodity pricing system, receiving payments.Return: This is the supply chain problems in the handling part. Networking customers receive the refund of surplus and defective products, and customer applications to provide support for the problem.Source70 in the late 20th century, Keith Oliver adoption and Skf, Heineken, Hoechst, Cadbury-Schweppes, Philips, and other contact with customers in the process of gradually formed its own point of view. And in 1982, "Financial Times" magazine in an article on the supply chain management (SCM) of the significance, Keith Oliver was that the word will soon disappear, but "SCM" not only not disappeared, and quickly entered the public domain , The concept of the managers of procurement, logistics, operations, sales and marketing activities sense a great deal.EvolutionSupply chain has never been a universally accepted definition, supply chain management in the development process, many experts and scholars have putforth a lot of definition, reflecting the different historical backgrounds, in different stages of development of the product can be broadly defined by these For the three stages:1, the early view was that supply chain is manufacturing enterprises in an internal process2, but the supply chain concept of the attention of the links with other firms 3, the last of the supply chain concept of pay more attention around the core of the network links between enterprises, such as core business with suppliers, vendors and suppliers, and even before all the relations, and a user, after all the users and to the relationship.ApplySupply chain management involves four main areas: supply, production planning, logistics, demand. Functional areas including product engineering, product assurance, procurement, production control, inventory control, warehouse management, distribution management. Ancillary areas including customer service, manufacturing, design engineering, accounting, human resources, marketing.Supply Chain Management implementation steps: 1, analysis of market competition environment, identify market opportunities, 2, analysis of customer value, 3, identified competitive strategy, 4, the analysis of the core competitiveness of enterprises, 5, assessment, selection of partners For the supply chain partners of choice, can follow the following principles:1, partners must have available the core of their competitiveness.2, enterprises have the same values and strategic thinking3, partners must Fewer but Better.CaseAs China's largest IT distributor, Digital China in China's supply chain management fields in the first place. In the IT distribution model generally questioned the circumstances, still maintained a good momentum of development, and CISCO, SUN, AMD, NEC, IBM, and other famous international brands to maintain good relations of cooperation. e-Bridge trading system in September 2000 opening, as at the end of March 2003, and 6.4 billion yuan in transaction volume. In fact, this is the Digital China from the traditional distribution supply chain services to best reflect the changes. In the "distribution of services is a" concept, Digital China through the implementation of change channels, expansion of product and service operations, increasing its supply chain in the value of scale and specialized operations, to meet customer demand on the lower reaches of the In the course of the supply chain system can provide more value-added services, with more and more "IT services" color.供应链管理所谓供应链，其实就是由供应商、制造商、仓库、配送中心和渠道商等构成的物流网络。

战略成本管理【外文翻译】

外文翻译外文题目Strategic Cost Management外文出处Financial Management,2010(2)：34-35外文作者Sophia Aluko，Jonathan Mayhall，MelanieWauquiez，Alan Vercio原文：Strategic Cost ManagementAbstract:The value chain concept has been discussed in the strategy literature for more than a decade now. As a generic concept for organizing our thinking about strategic positioning, its significance is widely accepted. But empirical examples of the power of the concept for shaping cost analysis have not yet reached the literature. This paper reports a disguised field study in which a value chain is constructed. The insights for cost management which emerge are contrasted with those which are suggested by two traditional analysis techniques -- a 2x2 growth/share matrix and conventional cost analysis. The purpose of the paper is to extend our knowledge about how to construct and use value chains in managerial accounting. The authors believe the concept is powerful and deserves far more empirical study as a way to make the strategic perspective more explicit in managerial cost analysis."While accounting systems do contain useful data for cost analysis, they often get in the way of strategic cost analysis"--Porter [1985,page 63] One of the major themes in strategic cost management (SCM) concerns the focus of cost management efforts. Stated in question form: How do we organize our thinking about cost management? In the SCM framework, managing costs effectively requires a broad focus, external to the firm. Porter [1985] has called this the 'value chain." The "value chain" for any firm in any business is the linked set of value-creating activities all the way from basic raw material sources through to theultimate end-use product delivered into the final consumers" hands. This focus is external to the firm, seeing each firm in the context of the overall chain of value-creating activities of which it is very probably only a part. We are aware of no firms which span the entire value chain in which they operate.Though the value chain concept has been around for more than 10 years, the strategic power of this concept has not been well articulated. Based on an extensive literature search, we were not able to find even one complete empirically derived value chain for a firm. There is a clear need to begin to document real world examples of how the value chain framework provides strategic insights that are unlikely to emerge from other frameworks. We believe it is important to begin to bring this perspective into the domain of managerial accounting. This paper is an attempt to begin to fill this need.STRATEGIC POWER OF THE V ALUE CHAIN ANALYSIS--THE BASICS ：Whether or not a firm can develop and sustain differentiation and/or cost advantage depends fundamentally on the configuration of its value chain relative to the value chain configuration of each of its competitors. We believe Porter [1985] is correct when he argues that competitive advantage in the marketplace ultimately derives from providing better customer value for equivalent cost or equivalent customer value for a lower cost. From this perspective, value chain analysis is essential to determine exactly where in the firm's segment of the chain--from design to distribution--customer value can be enhanced or costs lowered. As argued by Shank [ 1989], ignoring linkages upstream from the firm as well as downstream is just too restrictive a perspective.Danger of Ignoring Value Chain Linkages ：The value chain framework is a method for breaking down the chain of activities that runs from basic raw materials to end-use customers into strategically relevant segments in order to understand the behavior of costs and the sources of differentiation. As noted earlier, a firm is typically only a part of the larger set of activities in the value creation and delivery system. Since no two firms of which we are aware, even in the same industry, compete in exactly the same set of markets withexactly the same set of suppliers, the overall value chain for each firm is unique. Suppliers not only produce and deliver inputs used in a firm's value activities, but they importantly influence the firm's cost/differentiation position.For example, developments by steel "mini-mills" lowered the operating costs of wire products users who are the customers of the customers of the mini mill -- 2 stages down the value chain. Similarly, customer's actions can have a significant impact on the firm's value activities. For example, when printing press manufacturers create a new press of "3 meters" width, the profitability of paper mills is affected, because paper machine widths must match some multiple of printing press width.As we will discuss more fully below, gaining and sustaining competitive advantage requires that a firm understand the entire value creation and delivery system, not Just the portion of the value chain in which it participates. Suppliers and customers and suppliers' suppliers and customers' customers have profit margins that are important to identify in understanding a firm's cost/differentiation positioning, since the end-use customers ultimately pay for all the profit margins along the entire value chain. Value Chain Insights for Different Competitors:If competitor A (the most fully integrated company in the exhibit) calculates the Return on Assets at each stage of the chain by adjusting all transfer prices to competitive market levels, it could highlight potential areas where the firm could more economically buy from the outside instead of "making" (strategic choice of make or buy). With a complete value chain, competitors B, C, D, E, F, and G might be able to identify possibilities to forward or backward integrate into areas which can enhance their performance. Westvaco, for example, recently stopped manufacturing envelope paper although it still owns a large envelope converter. Champion International, on the other hand, has sold its envelope converting business but still produces envelope paper. Both choices, although apparently inconsistent, could be plausible given the specific strategies of Westvaco and Champion.Each value activity has a set of unique cost drivers that explain variations in costs in that activity [Shank, 1989]. Thus, each value activity has its unique sources of competitive advantage. Companies are likely to face a different set of competitors ateach stage. Some of these competitors would be more fully integrated companies and some of them would be more narrowly focussed specialists.Value Chain versus Value Added Analysis：The value chain concept can be contrasted with the internal focus that is often adopted in management accounting. Management accounting, as explained in leading textbooks, usually takes a "value-added" perspective, starting with payments to suppliers (purchases), and stopping with charges to customers (sales). The key theme is to maximize the difference--the value-added--between purchases and sales, under the assumption that this is the only way a firm can influence profits. We argue that the value chain--not value added--is the more meaningful way to explore strategic issues. Value added analysis, in which the firm focuses only on its own operations in looking for profit enhancement opportunities, can be quite misleading in two ways:The value-added concept starts too late. Starting cost analysis with purchases misses all the opportunities for exploiting linkages with the firm's suppliers. The word "exploit" does not imply that the relationship with the supplier is a zero sum game. Quite the contrary, it implies that the link should be managed so that both the firm and its supplier can benefit. For instance, when bulk chocolate began to be delivered in liquid form in tank cars instead of ten pound molded bars, an industrial chocolate firm (i.e., the supplier) eliminated the cost of molding bars and packing them and a confectionery producer saved the cost of unpacking and melting [Porter, 1985].In addition to starting too late, the value-added analysis has another major flaw; it stops too soon. Stopping cost analysis at sales misses all the opportunities for exploiting linkages with the firm's customers. Here again, we contend that the relationship with the customer need not be a zero sum game, but one in which both parties can gain. For instance, some container producers have constructed manufacturing facilities next to beer breweries and deliver the containers through overhead conveyers directly onto the customers' assembly line. This results in significant cost reductions for both the container producers and their customers by expediting the transport of empty containers which are bulky and heavy [Hergert and Morris, 1989].The value chain framework highlights how a firm's products fit into the buyer's value chain. For instance, under the value chain framework, it is readily apparent what percentage the firm's product costs are in the buyer's total costs. The San Francisco Chronicle recently adopted JIT for paper delivery to its printing plant, a program only possible with close supplier cooperation.Calculational Difficulties：We do not wish to imply that constructing a value chain for a firm is easy. There are several thorny problems to confront: calculating a value for intermediate products, isolating key cost drivers, identifying linkages across activities, and computing supplier and customer margins.The analysis starts by segmenting the chain into those components for which some firm somewhere does make a market.One could start the process by identifying every point in the chain at which an external market exists. This gives a good first cut at identifying the value chain segments. One can always find some narrow enough stage such that an external market does not exist. An example would be the progress of a roll of paper from the last press section of a paper machine to the first dryer section on the same machine. There is obviously no external market for paper halfway through a continuous flow paper machine! Thus, seeing the press section and the dryer section of the paper machine as separate stages in the value chain is probably not operational.Part of the "art" of strategic analysis is deciding which stages in the value chain can meaningfully be decoupled conceptually and which cannot. Unless some firm somewhere has decoupled a stage by making a market at that stage, one cannot independently assess the economic profit earned at that stage. But the opportunities for meaningful analysis across a set of firms that have defined differently what they make versus what they buy and what they sell are often very significant. The fact that this is not always possible does not, in our view, negate the significance when it is possible..Despite the calculational problems, we contend that every firm should attempt to estimate its value chain. Even the process of performing the value chain analysis, inand by itself, can be quite instructive. In our experience, we have found this exercise invaluable to managers by forcing them to carefully evaluate how their activities add value to the chain of customers who use their product (service).CONCLUSION ：We have argued in this paper that the value chain need not be Just abstract conceptual tool, It can become a powerful tool of empirical analysis, even though actual examples of value chains are not yet available the published literature. This paper presents a first attempt at a value chain for the coated paperboard carton business. The value chain analysis in this situation yields insights which are much different from those suggested by more conventional analytic tools. We contrasted the value perspective with the project analysis perspective (via DCF analyses) from conventional managerial accounting and the familiar BCG growth/share matrix perspective. The value chain analysis in this situation helps to examine and validate the implications which arise from the more conventional analyses. The SCM-value chain perspective thus extends our ability to achieve meaningful managerial cost analysis.Since virtually no two companies compete in exactly the same set of value activities, value chain analysis is a critical first step in understanding how a firm is positioned in its industry. Building sustainable competitive advantage requires a knowledge of the full linked set of value activities of which the firm and its competitors are a part.Once the value chain is fully articulated, critical strategic decisions regarding make/buy and forward/backward integration become clearer. .. Investment decisions can be viewed from the perspective of their impact on the overall chain and the firm's position within it. For strategic decision making, cost analysis today cannot afford to ignore this critical dimension. The authors hope this paper will encourage more widespread attention to empirical estimation of value chains as a useful extension of modem strategic cost analysis.Source:Financial Management,2010(2):34-35.译文：战略成本管理摘要：价值链概念在战略文献中已经被讨论超过十年了。

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