供应链成本管理的方法论意义【外文翻译】

成本控制外文文献（Costcontrol,foreignliterature）成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。

那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。

如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。

一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。

2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。

作为企业效率的重要工作，每一个企业都要深化改革。

首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。

3，然而，产品的质量和产品的成本有着非常密切的关系。

在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。

供应链成本管理降低支出和提高利润在当今竞争激烈的市场环境中，企业要想保持竞争力，就必须不断寻求降低成本、提高利润的方法。

供应链成本管理作为一种重要的管理手段，可以帮助企业降低支出、提高利润，提升整体竞争力。

本文将从供应链成本管理的概念、重要性、方法和实施步骤等方面进行探讨，帮助企业更好地理解和运用供应链成本管理，实现降低支出和提高利润的目标。

一、供应链成本管理的概念供应链成本管理是指企业在供应链中对各个环节的成本进行有效管理和控制，以实现成本最小化、效益最大化的管理活动。

供应链成本管理的范围涵盖了从原材料采购、生产制造、产品配送到售后服务等全过程，旨在通过优化供应链各环节的成本，提高资源利用效率，降低企业运营成本，从而提高企业的竞争力和盈利能力。

二、供应链成本管理的重要性1. 降低成本、提高利润：通过供应链成本管理，企业可以深入分析和优化供应链中的各个环节，找出成本高、效率低的环节，并采取相应的措施进行改进，从而降低企业的运营成本，提高利润水平。

2. 提高供应链效率：供应链成本管理可以帮助企业优化供应链的布局和流程，提高供应链的运作效率和灵活性，缩短交付周期，降低库存水平，提高客户满意度。

3. 优化资源配置：通过供应链成本管理，企业可以更好地协调内外部资源，优化资源配置，降低资源浪费，提高资源利用效率，实现成本最小化和效益最大化。

4. 增强市场竞争力：供应链成本管理可以帮助企业降低产品价格，提高产品质量，缩短交付周期，更好地满足客户需求，从而增强企业在市场上的竞争力，赢得更多市场份额。

三、供应链成本管理的方法1. 成本分析：对供应链中的各个环节进行成本分析，找出成本高、效率低的环节，确定改进的重点和方向。

2. 成本控制：通过制定合理的成本控制措施，对供应链中的成本进行有效管理和控制，确保成本在可控范围内。

3. 流程优化：优化供应链中的流程和环节，简化流程、减少环节，提高运作效率，降低成本。

4. 合作共赢：与供应链中的合作伙伴建立长期稳定的合作关系，共同优化供应链，降低整体成本，实现合作共赢。

成本管理外文文献及翻译关键词：成本管理管理措施在市场经济条件下，随着全球经济一体化的发展，市场竞争日趋激烈，企业利润空间缩小。

在这种情况下，业务成本的高低水平，直接决定企业的盈利能力和竞争实力的大小。

因此，加强企业成本管理业务已经成为一个生存和发展的必然选择。

从成本管理的目的来看，许多企业局限于降低成本，但较少从成本效益的降低来着手，主要依靠储蓄成效方面来实现的，不能合乎成本效益。

传统的成本管理目的已经减少，以降低成本，节约成本为基本手段。

从成本管理的角度来分析这一目标成本管理，不难发现，成本降低是有条件和限制的，在某些情况下，成本控制可能导致产品质量和企业效益下滑。

此外，绝大多数企业在成本管理也都缺乏整体观念，大多数公司都有一个共同的现象，那就是，依靠财务人员进行管理成本。

在成本管理过程的实施中，一些企业只注重成本核算，一些企业领导只关心财务和成本报表，从而使用报表来管理成本。

这种做法虽然减少了成本的一定作用，但归根结底，成本会计或事后控制，没有做到在成本控制和过程控制发生之前，不可替代成本费用管理。

（三）成本信息严重失真在中国，有相当数量的企业有成本信息不真实的情况下，这种状况正在恶化。

成本信息失真主要是由以下原因引起：首先，成本仅在材料，人工，制造费用的环节成为了一个焦点，现代企业的产品开发正在日益增加，却忽略了测试和中间试验和售后服务上与内容相关的投入成本的小群产品，对这些产品不完整的，不正确的评价，在整个生命周期成本效益过程起着非常重要的作用。

第二是成本核算方法不当造成的失真。

一个高度劳动密集型企业，在过去几年中，简单的假设（即直接人工小时或生产为基础分配间接费用），通常不会严重的引起扭曲产品成本的核算。

但在现代制造业环境中，直接劳动成本所占的比例显著下降，而制造成本的比例大幅增加，因此，使用传统的成本计算方法会产生不合理的行为，利用传统的成本核算，在产品成本信息中将导致严重的扭曲，使企业错误的选择产品的方向。

供应链管理SUPPLY CHAIN MANAGEMENT, SCMSCM seeks to synchronize a firm’s processes and those of its suppliers 供应链管理寻求试图使公司和其供应商的流程同步化 【Stone, 2008-6-20】 to match the flow of 物料、服务和信息with customer demand 客户需求. SCM has strategic implications 战略意义 because competitive priorities 竞争优先权【】Supply-Chain Management involves the coordination of key processes in the firm such as order placement, order fulfillment, and purchasing, which are supported by marketing, finance, engineering, information systems, operations, and logistics.Managing the flow of material is common to organizations in every segment of the economy: churches, governments, manufactures, wholesalers, retailers, and universities.This chapter looks at the supply chain management concept, which links one’s supplier’s suppliers and one’s customers’ customers. Also covered is logistics outsourcing or 3PL (third party logistics)(1) 供应链的重要特征Key attributes of supply-chain management(2) 供应链管理的壁垒Barriers to supply-chain management(3) 供应链管理和一体化supply-chain management and integration供应链管理：定义Definition of SCMSupply chain management, SCM 供应链管理 can be defined as “the systemic, strategic business functions within a particular company and across businesses in the supply chain 供应链, for the purpose of improving the long-term performance of the individual companies and the supply chain as whole 为了改进某个公司和整个供应链的长期绩效.”定义1：商业流程集成论供应链管理是集成从最终用户到最初供应商的商业流程，以向客户以及其他相关者提供产品、服务、信息，达到增值的目的。

外文翻译外文题目Cost Management along the Supply Chain——Methodological Implications外文出处Research Methodologies in Supply Chain Management 外文作者Richard Chivaka原文：3 ResultsTables 2 to 4 summarize the cost management tools and practices applied along all three of the supply chains studied. The tools and practices are shown according to whether their emphasis is on intra-company or inter-company cost management.3.1 DiscussionThe results of the three case studies all show that cost management is being implemented (in varying degrees) along the supply chains studied. Tables 2 to 4 shows that (i) budgetary control and variance analysis are the common intra-company cost management tools in all three supply chains, (ii) target costing and continuous improvement are the most common inter-company cost management tools applied in all three supply chains, (iii) advanced management accounting tools are not widely applied and (iv) cost management along the three supply chains appears to be achieved largely through the application of practices rather than tools. This is contrary to expectations raised in the management accounting literature that suggests the use of advanced management accounting tools such as ABC, JIT, TQM and life cycle costing. However, an analysis of the results yields some interesting insights.First, there appears to be a link between the widespread use of practices along the three supply chains studied and the stage of development of these supply chains. As pointed out earlier, relationships among supply chain partners in the South African retail industry have evolved from arms-length towards more collaborative relationships. Inter-organizational settings along these supply chains are changing as relationships become closer and are aimed at improving the competitiveness of theentire supply chains. In the present study, such changes appear to be initially supported by practices such as information sharing through open book policy, oint product design, inter-company teams and sharing of cost savings. These changes create an environment that supports the application of tools that require a‘common language’ such as activity-based costing, so as to avoid incompatibility of accounting data from companies along these supply chains as a result of different accounting systems (Dekker & van Goor, 2000). Also, common terms applicable to inter-company processes need to be developed and understood by all key players along the supply chains. As such, the application of inter-company cost management tools across company boundaries may not be easily achievable during the early stages of supply chain development. Cost management tools may be more readily applied along the sup ply chain once the requisite changes have facilitated an ‘intimacy’ between supply chain participants. It appears that in this study, companies in the supply chains are focusing on the application of practices that draw them together as a possible precursor to the application of advanced management accounting tools on a wider scale. As argued by Goldbach (2002), the application of cost management tools and the involvement of the ‘actors’ along supply chains need to be embedded in the organizational setting of the supply chains. It appears that the supply chain participants are reconfiguring their inter-organizational settings through the deployment of collaborative practices, thereby creating a climate in which the adoption and application of most of the inter-organizational cost management tools can flourish.Second, an examination of some of the approaches applied along the supply chains studied reveals the application of cost management through tools whose characteristics mimic those of the advanced management accounting tools or at least some aspects thereof. Below are some examples of these approaches.Work-study & ABCGarment costs in supply chains 1 and 2 are managed by focusing on the activities performed. The work-study departments in these supply chains produce activity information used to refine the way the activities are performed, all as a way ofreducing garment costs. The target costing approach that is commonly applied across the supply chains studied requires the understanding of activities performed to facilitate the re-engineering of products where the target costs are below the actual costs. The activity analysis approach adopted to enable the management of garment costs is similar to ABC/M, in that activity information is obtained from the work-study departments and is then used to reduce costs through the elimination of non-value added activities and processes. The ABC/M approach involves the management of activities as the route towards improving the value received by the customer (Maccarrone, 1998). The labor cost of a garment is determined from the activities that must be performed, i.e. in terms of the time per activity, and the time is then converted into labor cost. An ABC system involves the measurement of time and resources spent on work processes and then the conversion of such time to cost data (Driver, 2001).Delivery scheduling & JITThe attributes of the delivery scheduling are similar to the JIT approach. JIT aims at synchronizing the operations of companies along the supply chain, where suppliers deliver inputs of the right quality, quantity and at the right time (Agrawal & Mehra, 1998; Drury, 2000). Its emphasis is on the reduction of non-value added costs by seeking to achieve 100% on-time delivery, along with other goals such as zero inventories, zero defects and zero breakdowns (Drury, 2000). In supply chain 3 for example, Supplier 3 has specific days and times for the delivery of inputs to Manufacturer 3. The manufacturer along supply chain 3 also knows the exact times at which to deliver to the retailer’s distribution center (each manufacturer has a 15 minute window within which to arrive at the distribution center to offload at a specific bay). In supply chain 2, the retailer and the manufacturer work on a delivery calendar that specifies the dates and times when garments will be delivered to the retailer’s stores.Quality focus & TQMThe quality focus practice commonly applied along all three supply chains has characteristics similar to TQM. The focus of TQM is the identification and reductionof quality-related costs (Agrawal & Mehra, 1998; Drury, 2000). Its emphasis is on preventive measures, hence the aim is to ‘design and build quality in’, rather than trying to ‘inspect it in’ (Drury, 2000: 901). TQM focuses on sati sfying the customer, striving for continuous improvement, involvement of all employees, active support and the involvement of top management, clear objectives, and continuous training focused on quality (Blocher et al., 2002). The quality initiatives along the supply chains are focused on preventative measures (testing of input quality) rather than rectification of quality problems. This approach is supported by the selection of key suppliers (especially in supply chains 1 and 3), who are also quality conscious and have the capability to produce good quality inputs and products. Manufacturers in these supply chains are required to source inputs only from suppliers that have been approved by the retailers on the basis of, among other criteria, quality of inputs. A lot of effort is spent in creating an awareness of the importance of quality among factory employees. In supply chains 1and 2, this is achieved through employee training, as well as by the strategic placement of large notices in the factories, encouraging employees to ‘do it right first time.’ In addition, the analysis of returns-to-manufacturers (RTMs) due to quality problems is done right down to the particular department where the garments were manufactured. Employees are thus made aware of quality-related problems and the concomitant costs. Therefore, the quality focus spans both the horizontal dimension (from suppliers of inputs right up to the retail shop) and the vertical dimension (from the shop floor employees to top management). The involvement of teamwork (both intra- and inter-company teams) also makes this approach very similar to TQM.Other approaches & Life cycle costingSome form of life cycle costing is being applied along the supply chains studied. Life cycle costing involves understanding and managing the total costs of a product incurred throughout its life cycle (Drury, 2000). The total cost of a product over its life cycle can be broken down into upstream costs (research & development and design), manufacturing costs (purchasing, direct manufacturing costs and indirect manufacturing costs), and downstream costs (marketing & distribution, and serviceand warranty costs such as recalls, service, product liability and customer support) (Blocher et al., 2002). Linkages between manufacturers and suppliers (through training & assistance and joint product design), and between manufacturers and retailers (through delivery scheduling and shared transport), assist in managing upstream and downstream costs, respectively. Also, one of the purposes of life cycle costing is to reduce the costs that end-use customers incur after they have bought the product. The lower the after-sales cost, the stronger the competitive advantage of a company. In supply chains 1 and 2, life cycle costing involves tests conducted on fabric to assess how the fabric reacts when (i) washed, either in cold or hot water, (ii) ironed, and (iii) bleached. A ‘care label’ is then produced to assist end-use customers with the best way of looking after their garments. In supply chain 3, life cycle costing takes the form of shelf-life tests that are used to prescribe ‘sell-by’ and ‘use-by’ dates, as well as refrigeration conditions, thus helping end-use customers to reduce costs that could be caused by waste. These quality-related approaches are particularly important in the retail industry, which is one of the industries where upstream and downstream costs account for a significant portion of total life cycle costs (Bloecher et al., 2002).4 FindingsThe application of management accounting tools appears to be preceded by the deployment of collaborative practices that draw together participants along the supply chain. These practices create the environment within which common process terms can be defined and understood. They also create the framework within which tools that require common language can be applied to support cost management. A closer examination of some of the approaches applied along the three supply chains studied shows the application of tools having characteristics similar to advanced management accounting tools. These approaches are activity analysis (through work-study) which is similar to ABC/M, quality focus which is similar to TQM, delivery scheduling which is similar to JIT, and RTMs analysis and quality focus which are similar to life cycle costing. It is the submission of this research that some practitioners are intuitively applying these advanced management accounting tools or parts thereof without referring to conventional terms used in the management accounting literature.Also, it is the submission of this research that if specific terms (e.g. ABC) are used to analyze the presence and hence the application of a tool, it is possible to conclude that such a tool is not being applied. However, if attention is given to the characteristics of the approaches that practitioners are using, and these characteristics are then compared with those of the tools known in the management accounting literature, a better conclusion is likely to be made.5 Contribution of ResearchThe major contributions of this research derive from the empirical research method adopted. First, the empirical research on the application of cost management was conducted by gathering data from three supply chains among three different participants along the supply chains, as opposed to gathering data from one stage of the supply chain only. Through multiple case studies and the application of the pattern of behavior approach, the research revealed that some practitioners are intuitively applying advanced management accounting tools or parts thereof to achieve cost management without using textbook definitions. Second, the case studies allowed the understanding of intimate, contextually sensitive knowledge of the manner in which supply chain participants are configuring their relationships through practices (such as open book policy, joint product design, training and assistance) as a precursor to the adoption and application of tools that require common language and a high level of intimacy. Third, case studies facilitated the observation of actual management practices that have an impact on cost management, hence they enabled a gain in insight into this important, emerging and yet ill-defined area from an exploratory perspective.6 ConclusionThe use of multiple case studies facilitates the understanding of the execution of cost management among supply chain partners from the perspective of characteristics of approaches applied by practitioners. Also, the way in which management accounting tools are applied to support cost management along the supply chains in developing countries should be interpreted in terms of the stage of evolution of the supply chains, as well as the practices deployed in the process of creating more collaborativerelationships. This research was exploratory in nature; hence more case studies need to be conducted to increase the extent to which findings can be generalized. Also, other case studies focusing on issues such as the impact of the use of power (i.e. its effects on the nature of co-operation achieved between supply chain participants), and how this affects the manner in which cost management is implemented need to be explored.Source: Richard Chivaka. Cost Management along the Supply Chain —Methodological Implications. Research Methodologies in Supply Chain Management, 2005,Part 3:P299-314译文：供应链成本管理的方法论意义3、研究成果表2和表4根据我们以上研究的三种供应链，总结了成本管理方法和实践应用。

供应链管理的概念内容及意义供应链管理的概念、内容及意义一、供应链管理的含义（一）供应链管理的含义和特征1.供应链管理的含义供应链管理（Supply Chain Management，SCM）是以提高企业个体和供应链整体的长期绩效为目标，对传统的商务活动进行总体的战略协调，对特定公司内部跨职能部门边界的运作和在供应链成员中跨公司边界的运作进行战术控制的过程。

供应链管理就是要整合供应商、制造部门、库存部门和配送商等供应链上的诸多环节，减少供应链的成本，促进物流和信息流的交换，以求在正确的时间和地点，生产和配送适当数量的正确产品，提高企业的总体效益。

供应链管理通过多级环节，提高整体效益。

每个环节都不是孤立存在的，这些环节之间存在着错综复杂的关系，形成网络系统。

同时这个系统也不是静止不变的，不但网络间传输的数据不断变化，而且网络的构成模式也在实时进行调整。

2.供应链管理的特征（1）以xx满意为最高目标，以市场需求的拉动为原动力；（2）企业之间关系更为紧密，共担风险，共享利益；（3）把供应链中所有节点企业作为一个整体进行管理；库存原材料在制品分销销售点最终制造采购分销零售用户供应商供应链管理的概念内容及意义图1-4 供应链管理的范围（4）对工作流程、实物流程和资金流程进行设计、执行、xx和不断改进；（5）利用信息系统优化供应链的运作；（6）缩短产品完成时间，是生产尽量贴近实时需求；（7）减少采购、库存、运输等环节的成本。

以上特征中，（1）（2）（3）是供应链管理的实质，（4）（5）是实施供应链管理的两种主要方法，而（6）（7）则是实施供应链管理的主要目标，即从时间和成本两个方面为产品增值，从而增强企业的竞争力。

二、供应链管理的内容作为供应链中各节点企业相关运营活动的协调平台，供应链管理应把重点放在以下几个方面：（一）供应链战略管理。

供应链管理本身属于企业战略层面的问题，因此，在选择和参与供应链时，必须从企业发展战略的高度考虑问题。

供应链管理的概念、内容及意义一、供应链管理的含义一供应链管理的含义和特征1.供应链管理的含义供应链管理Supply Chain Management,SCM是以提高企业个体和供应链整体的长期绩效为目标,对传统的商务活动进行总体的战略协调,对特定公司内部跨职能部门边界的运作和在供应链成员中跨公司边界的运作进行战术控制的过程.供应链管理就是要整合供应商、制造部门、库存部门和配送商等供应链上的诸多环节,减少供应链的成本,促进物流和信息流的交换,以求在正确的时间和地点,生产和配送适当数量的正确产品,提高企业的总体效益.供应链管理通过多级环节,提高整体效益.每个环节都不是孤立存在的,这些环节之间存在着错综复杂的关系,形成网络系统.同时这个系统也不是静止不变的,不但网络间传输的数据不断变化,而且网络的构成模式也在实时进行调整.2.供应链管理的特征1以顾客满意为最高目标,以市场需求的拉动为原动力；2企业之间关系更为紧密,共担风险,共享利益；3把供应链中所有节点企业作为一个整体进行管理；图1-4 供应链管理的范围4对工作流程、实物流程和资金流程进行设计、执行、修正和不断改进；5利用信息系统优化供应链的运作；6缩短产品完成时间,是生产尽量贴近实时需求；7减少采购、库存、运输等环节的成本.以上特征中,123是供应链管理的实质,45是实施供应链管理的两种主要方法,而67则是实施供应链管理的主要目标,即从时间和成本两个方面为产品增值,从而增强企业的竞争力.二、供应链管理的内容作为供应链中各节点企业相关运营活动的协调平台,供应链管理应把重点放在以下几个方面：一供应链战略管理.供应链管理本身属于企业战略层面的问题,因此,在选择和参与供应链时,必须从企业发展战略的高度考虑问题.它涉及企业经营思想,在企业经营思想指导下的企业文化发展战略、组织战略、技术开发与应用战略、绩效管理战略等,以及这些战略的具体实施.供应链运做方式、为参与供应链联盟而必需的信息支持系统、技术开发与应用以及绩效管理等都必须符合企业经营管理战略.二信息管理.信息以及对信息的处理质量和速度是企业能否在供应链中获益大小的关键,也是实现供应链整体效益的关键.因此,信息管理是供应链管理的重要方面之一.信息管理的基础是构建信息平台,实现供应链的信息共享,通过ERP和VMI等系统的应用,将供求信息及时、准确地传递到相关节点企业,从技术上实现与供应链其他成员的集成化和一体化.三客户管理.客户管理是供应链的起点.如前所述,供应链源于客户需求,同时也终于客户需求,因此供应链管理是以满足客户需求为核心来运作的.通过客户管理,详细地掌握客户信息,从而预先控制,在最大限度地节约资源的同时,为客户提供优质的服务.四库存管理.供应链管理就是利用先进的信息技术,收集供应链各方以及市场需求方面的信息,减少需求预测的误差,用实时、准确的信息控制物流,减少甚至取消库存实现库存的“虚拟化”,从而降低库存的持有风险.五关系管理.通过协调供应链各节点企业,改变传统的企业间进行交易时的“单向有利”意识,使节点企业在协调合作关系基础上进行交易,从而有效地降低供应链整体的交易成本,实现供应链的全局最优化,使供应链上的节点企业增加收益,进而达到双赢的效果.六风险管理.信息不对称、信息扭曲、市场不确定性以及其他政治、经济、法律等因素,导致供应链上的节点企业运作风险,必须采取一定的措施尽可能地规避这些风险.例如,通过提高信息透明度和共享性、优化合同模式、建立监督控制机制,在供应链节点企业间合作的各个方面、各个阶段,建立有效的激励机制,促使节点企业间的诚意合作.从供应链管理的具体运作看,供应链管理主要涉及以下四个领域：供应管理,生产计划,物流管理,需求管理.具体而言,包含以下内容：1.物料在供应链上的实体流动管理；2.战略性供应商和客户合作伙伴关系管理；3.供应链产品需求预测和计划；4.供应链的设计全球网络的节点规划与选址；图1-5 供应链管理涉及的领域5.企业内部与企业之间物料供应与需求管理；6.基于供应链管理的产品设计与制造管理、生产集成化计划、跟踪和设计；7.基于供应链的客户服务和物流运输、库存、包装等管理；8.企业间资金流管理汇率、成本等问题；9.基于Internet/Intranet的供应链交互信息管理.三、供应链管理的基本原则一以消费者为中心的原则.将消费者按照履约要求进行分类并努力调整业务运营以满足消费者的要求.二贸易伙伴之间密切合作、共享利益和共担风险的原则.供应链企业之间的关系是合作伙伴之间的关系,如果没有这种战略伙伴关系,供应链的一体化就难以实现.贸易伙伴之间应密切合作、共享利益和共担风险.三促进信息充分流动的原则.整合销售与运营计划,确保企业内部销售部门和运营部门之间,供应链合作伙伴之间对于客户需求的信息的实时沟通.四制定客户驱动的绩效指标.引导供应链上所有企业的行为并对每个企业的表现进行评价和跟踪.四、供应链管理的程序一分析市场竞争环境,识别市场机会分析市场竞争环境就是识别企业所棉对的市场特征,寻找市场机会.企业可以根据波特模型提供的原理和方法,通过市场调研等手段,对供应商、用户、竞争者进行深入研究；企业也可以通过建立市场信息采集监控系统,并开发对复杂信息的分析和决策技术.二分析顾客价值所谓顾客价值是指顾客从给定产品或服务中所期望得到的所有利益,包括产品价值、服务价值、人员价值和形象价值等.供应链管理的目标在于不断提高顾客价值,因此,营销人员必须从顾客价值的角度来定义产品或服务的具体特征,而顾客的需求是驱动整个供应链运作的源头.三确定竞争战略从顾客价值出发找到企业产品或服务定位之后,企业管理人员要确定相应的竞争战略.根据波特的竞争理论,企业获得竞争优势有三种基本战略形式：成本领先战略、差别化战略以及目标市场集中战略.四分析本企业的核心竞争力供应链管理注重的是企业核心竞争力,强调企业应专注于核心业务,建立核心竞争力,在供应链上明确定位,将非核心业务外包,从而使整个供应链具有竞争优势.五评估、选择合作伙伴供应链的建立过程实际上是一个合作伙伴的评估、筛选和甄别的过程.选择合适的对象企业作为供应链中的合作伙伴,是加强供应链管理的重要基础,如果企业选择合作伙伴不当,不仅会减少企业的利润,而且会使企业失去与其他企业合作的机会,抑制了企业竞争力的提高.评估、选择合作伙伴的方法很多,企业在实际具体运作过程中,可以灵活地选择一种或多种方法相结合.具体内容将在第四章中详细加以介绍.六供应链企业运作供应链企业运作的实质是以物流、服务流、信息流、资金流为媒介,实现供应链的不断增值.具体而言,就是要注重生产计划与控制、库存管理、物流管理与采购、信息技术支撑体系这四个方面的优化与建设.七绩效评估供应链节点企业必须建立一系列评估指标体系和度量方法,反映整个供应链运营绩效的评估指标主要有产销率指标、平均产销绝对偏差指标、产需率指标、供应链总运营成本指标、产品质量指标等.八反馈和学习信息反馈和学习对供应链节点企业非常重要.相互信任和学习,从失败中汲取经验教训,通过反馈的信息修正供应链并寻找新的市场机会成为每个节点企业的职责.因此,企业必须建立一定的信息反馈渠道,从根本上演变为自觉的学习型组织.五、实施供应链管理的意义供应链管理模式是顺应市场形势的必然结果,供应链管理能充分利用企业外部资源快速响应市场需求,同时又能避免自己投资带来的建设周期长、风险高等问题,赢得产品在成本、质量、市场响应、经营效率等各方面的优势,可以增强企业的竞争力.一供应链管理能提高企业间的合作效率现代社会,大部分产品需要各种企业的分工协作才能完成.譬如,波音747飞机的制造需要400万余个零部件,可这些零部件的绝大部分并不是由波音公司内部生产的,而是由65个国家的1500个大企业和15000个中小企业提供的.在这些合作生产的过程中,众多的供应商、生产商、分销商、零售商构成了供应链的冗长的、复杂的流通渠道,企业之间的合作效率极低.供应链管理的实质是跨越分隔顾客、厂家、供应商的有形或无形的屏障,把它们整合为一个紧密的整体,并对合作伙伴进行协调、优化管理,使企业之间形成良好的合作关系.二供应链管理可提高客户满意度供应链从客户开始,到客户结束.供应链是真正面向客户的管理.从前的生产是大批量生产,但随着客户越来越多个性化需求的出现,现在的生产要求满足客户的不同需求.供应链管理把客户作为个体来进行管理,并及时把客户的需求反应到生产上,能够做到对客户需求的快速响应.因而不仅满足了客户的需求,而且还挖掘客户潜在的需求.比如,供应链管理中的客户关系管理Customer Relationship Management,CRM,就可以根据客户的历史记录,分析客户的潜在需求,在客户想到之前把客户需求的产品生产出来.三供应链管理是企业新的利润源泉供应链管理思想与方法目前己在许多企业中得到了应用,并且取得了很大的成就.调查表明,通过实施供应链管理,企业可以降低供应链管理的总成本,提高准时交货率,缩短订单满足提前期,提高生产率,提高绩优企业资产运营业绩,降低库存等提高企业经济效益.。

简述供应链管理的意义供应链管理是指为了实现企业最优化运作和利益最大化，对企业内外的供应商、制造商、分销商、零售商等各个环节进行协调和管理的一系列活动。

它在整个企业运作中起到重要的作用，对于企业的发展和竞争力具有决定性的影响。

以下将从多个方面解析供应链管理的意义。

供应链管理能够提高企业的运作效率。

通过对供应链中的各个环节进行协调和管理，可以减少生产和配送过程中的浪费，降低企业的运营成本。

例如，通过合理的库存管理和物流规划，可以减少库存积压和运输时间，提高产品的周转率和交付速度，从而缩短了整个供应链的周期，提高了企业的生产效率和运作效率。

供应链管理有助于提高产品质量和服务水平。

通过对供应链中的每个环节进行严格的质量控制和监管，可以确保产品的质量符合标准和客户的需求。

同时，供应链管理还可以优化企业的配送和售后服务，提高客户满意度和忠诚度。

例如，通过建立完善的售后服务体系，及时解决客户的问题和投诉，提高了企业的口碑和品牌形象。

供应链管理可以提高企业的竞争力。

在市场竞争日益激烈的背景下，企业需要通过不断提高自身的竞争力来获得更多的市场份额和利润。

供应链管理可以帮助企业优化供应商选择和合作关系，确保企业能够获得高质量的原材料和组件，降低采购成本。

同时，通过建立稳定的供应链网络和合理的分销渠道，可以更好地满足市场需求，提供更具竞争力的产品和服务。

供应链管理还可以提升企业的灵活性和应变能力。

在市场需求不断变化和供应链中出现异常情况时，企业需要能够及时做出调整和应对。

通过建立敏捷的供应链管理体系，企业可以更好地预测和应对市场需求的波动，通过灵活的生产和物流调度，快速响应市场变化，减少损失和风险。

供应链管理可以促进企业与供应商和客户之间的合作与沟通。

通过与供应商和客户建立紧密的合作关系，共享信息和资源，可以实现供应链中各个环节的优化和协同效应，提高整个供应链的效益。

同时，供应链管理还可以加强企业与供应商和客户之间的信任和合作，建立长期稳定的合作关系，共同推动供应链的持续改进和发展。

引言概述：供应链管理是一种重要的商业实践，它涉及管理产品供应链中的所有环节，从原材料的获取到最终产品的交付。

在当今全球化市场中，供应链管理的意义愈发重要。

本文将详细阐述供应链管理的意义，探讨其在企业运营中的作用。

正文内容：一、降低成本1.供应链管理可以通过优化供应链流程，提高供应链效率，从而降低企业的运营成本。

2.通过供应链中的合理物流规划和优选供应商，企业可以降低采购成本，并获得更具竞争力的价格。

3.供应链管理还可以通过减少库存和废品，减少仓储成本和运营风险。

二、提高客户满意度1.供应链管理可以通过准确的需求预测和合理的库存管理，确保产品供应的及时性和稳定性，从而提高客户满意度。

2.通过供应链管理，企业可以更好地理解客户需求并实现定制化生产，满足个性化需求，增加客户忠诚度。

3.供应链管理还可以通过建立高效的物流网络和配送系统，提供快速的产品交付，提高客户满意度。

三、促进创新和合作1.供应链管理可以促进企业与供应链伙伴之间的合作与创新，共同提高供应链绩效。

2.通过与供应商进行紧密合作，企业可以共享信息和数据，实现资源共享，提高创新效率。

3.供应链管理还可以通过建立开放的沟通渠道和共同的信息系统，实现实时信息共享和协同决策。

四、降低风险1.供应链管理可以通过建立供应商多样性和供应链韧性，降低对单一供应商的依赖，减轻供应链风险。

2.通过建立供应链风险评估和监控机制，企业可以更好地应对供应链中的不确定性和风险突发事件。

3.供应链管理还可以通过建立反腐败和合规机制，减少合规风险。

五、提升竞争力1.供应链管理可以帮助企业实现资源的高效配置和优化，提高生产效率，并在市场上获得竞争优势。

2.通过供应链管理，企业可以加强与供应链伙伴之间的紧密合作，共同提高供应链绩效，实现成本和服务的双赢。

3.供应链管理还可以通过建立品牌声誉和快速响应市场变化的能力，提升企业的竞争力。

总结：供应链管理在当今全球化市场中的意义不可忽视。

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。

供应链的成本管理供应链的成本管理供应链成本管理的实质是寻求成本优势，因此企业实施供应链成本管理具有很强的现实意义，它的形成和发展是建立和完善现代成本管理体系的关键。

下面店铺为大家整理了关于供应链成本管理的文章，一起来看看吧：一、供应链成本管理概述1、供应链成本组成所谓供应链是围绕核心企业，通过对信息、物流、资金流的控制，从最初供应商的原材料生产到最终形成产品并送达顾客手中的整个过程。

供应链成本管理则是在满足顾客需要的同时，为使供应链整体成本最小、效益最大而对相关实体之间的物流、信息流、资金流进行计划、协调、控制的方法。

供应链成本管理在于追求最优供应链成本。

供应链成本源自供应链成员企业为了维持供应链的运作，而消耗在供应链系统中的物流、信息流、资金流及商务流上的所有成本。

一般来说，供应链成本由供应链总运营成本、供应链管理总成本、供应链和新产品制造成本组成。

2、制造业的供应链及供应链成本分布制造业一般以某个大型制造商为领导者或协调者，来全面协调供应链的计划、库存、原材料采购等。

这里的原材料泛指制造商所需的材料、零配件和部件。

制造商根据配送中心和经销商订货要求，制定生产计划，同时向供应商发送原料、零配件和部件采购单，供应商根据制造商发来的采购单发货。

不同的行业会有不同结构的供应链，因此成本的分布也会不一样，本文侧重以制造业为核心的供应链进行分析，以下是制造业的供应链成本分布情况。

供应商：原材料成本，加工，装卸，运输，库存等费用;制造商：采购，制造，在制品库存，组装，工序间物资搬运，辅助原材料和动力，管理费用、售后服务费等;配送中心：装卸，分拣，加工，包装，客户运费，仓库运营费用等;分销商：合同管理费用，客户运费，分销网络管理费用，售后服务费用等;管理信息系统建设和运营成本。

各个环节之间关系的协调、管理成本等，这种成本是不可见成本，需要借助一定分析工具进行分析才能挖掘出来。

供应链成本管理则是对上述的供应链成本进行管理，要从供应链上各个环节之间的关系和整条供应链的组成中找出降低成本、提高产品差异、增强竞争能力的方法，使企业、供应商与顾客共赢。

供应链管理中的成本控制方法一、供应链管理的概念随着全球化的加速和信息技术的发展，企业的竞争已经不仅限于自身的生产和销售，而是围绕着整个供应链展开。

供应链管理（Supply Chain Management，SCM）是一种有效的管理方式，它通过整合供应商、生产商、经销商和顾客等企业内外部资源，优化企业之间的各项业务流程，实现物流、信息流和资金流的协同作用，从而为企业创造可持续的增长和增强市场竞争力。

二、成本控制的重要性成本控制是企业实现利润最大化的关键环节。

供应链成本控制是指在供应链运作中，尽可能减少运营成本、库存成本、流通成本和质量成本等，以达到最优化的运营效果。

企业在组织供应链活动过程中，必须考虑成本与效益的关系，进行成本控制来保证企业规模的扩大和盈利的增长。

三、成本控制方法1.供应商管理：选择合适的供应商并建立良好的合作关系，减少采购成本、库存成本和质量成本。

在供应商评测时，要充分考虑成本因素，以避免过度依靠单一供应商或采购不合适的物品，从而减少企业风险和运营成本。

2.库存管理：优化库存管理策略，减少库存积压和线路缺货等问题，降低库存成本和流通成本。

采用“Just in Time”（即需即供）等管理方式，可以大幅减少库存资金损失、占地面积开支、库存管理人力成本等。

3.运输管理：选择合适的物流渠道，制定合理的运输方案，减少运输成本和运输风险。

为了降低运输成本，在运输时需要合理分配货品，同时选择合适的运输工具和运输路线，以提高物流效率和降低运输成本。

4.信息管理：加强信息管理与共享，减少数据传递时间和成本。

建立信息化的供应链平台，促使供应链各方之间快速而准确地共享信息，从而降低供应链的运营成本。

5.质量管理：保证质量标准，减少因为质量问题而引起的成本损失。

为了保证质量标准，企业可以采用标准化策略，规范生产流程、加强品质管理、实施ISO认证等方法。

四、成本控制的实施步骤1.分析成本结构，重点关注存货成本、采购成本、物流成本等。

外文文献及翻译-供应链管理系统(SCMS)摘要本文介绍了供应链管理系统（SCMS）的概念、功能和优势。

供应链管理系统是一种集成的信息技术解决方案，旨在优化供应链的运作和管理。

通过实时跟踪和监控，SCMS可以实现供应链的可见性、协调和效率。

引言随着全球贸易的发展，供应链的复杂性和竞争性也在不断增加。

供应链管理系统的出现为企业提供了一种解决方案，可以有效地管理供应链中的各个环节，并提高整体效率和竞争力。

SCMS的概念和功能供应链管理系统（SCMS）是一种综合性的信息技术解决方案，用于管理和优化供应链的运作和管理。

其主要功能包括：1. 订单管理：SCMS可以帮助企业实现订单的自动化处理和跟踪。

从订单的生成到交付的整个过程可以通过SCMS进行监控和管理。

2. 库存管理：SCMS可以提供准确的库存信息，并帮助企业优化库存的管理和控制。

通过实时的库存监控和预测功能，企业可以避免库存过剩或缺货的问题。

3. 运输管理：SCMS可以协调和优化供应链中的运输活动。

通过实时的运输跟踪和路线规划，SCMS可以减少运输成本、提高运输效率，并及时解决运输中的问题。

4. 供应商管理：SCMS可以帮助企业管理供应商的信息和合作关系。

通过供应商评估和选择功能，企业可以选择最适合自身需求的供应商，并建立长期的合作关系。

SCMS的优势使用供应链管理系统（SCMS）可以带来以下几个优势：1. 提高运作效率：SCMS可以实现供应链的可见性，帮助企业实时了解各个环节的情况，并及时作出调整。

这样可以减少不必要的等待和浪费，提高整体运作效率。

2. 降低成本：通过优化库存管理和运输规划，SCMS可以帮助企业减少库存成本和运输成本。

此外，SCMS还可以提高供应链中各个环节的协同效率，进一步降低企业的成本。

3. 提升客户满意度：SCMS可以提供准确的订单跟踪和交付信息，帮助企业提高客户满意度。

客户可以实时了解订单的状态和预计到达时间，减少不确定性和等待时间。

供应链成本管理的研究与应用近年来，供应链成本管理成为了企业管理中的重要一环。

供应链成本管理是指通过合理施策使企业在不降低产品服务质量的前提下减少生产、仓储、物流等环节的成本，从而实现企业效益最大化的管理思想和技术手段。

供应链成本管理的意义供应链成本管理在现代企业管理中的地位越来越重要，其意义主要有以下几方面。

首先，控制成本是企业生存和发展的基础。

成本是企业经营中不可避免的存在，企业唯有在不降低质量的情况下控制成本，才能保证企业的盈利和生存。

其次，通过供应链成本管理实现企业效益最大化。

供应链成本管理能够帮助企业在生产、仓储、物流等环节中减少成本，提高效率，从而实现企业效益最大化。

最后，供应链成本管理有助于提高企业市场竞争力。

通过控制成本，企业能够降低产品价格，提高产品质量，从而在市场上获得更大的竞争优势和市场份额。

供应链成本管理的方法供应链成本管理方法包括多种方式，例如供应商管理、库存管理、物流管理、采购管理等。

供应商管理是指企业与供应商之间的合作关系管理。

在供应商管理中，企业需要建立稳定的供应商体系，遴选优质供应商，与供应商进行良好的合作，以降低采购成本。

库存管理是指企业对存货的管理。

在库存管理中，企业需要根据市场需求情况和销售预测，准确掌握库存水平，避免过多或过少库存的情况发生，减少库存资金占用和仓库空间租赁等成本。

物流管理是指企业物流环节的管理。

在物流管理中，企业需要优化物流路线，合理选择物流服务商，降低物流成本，提高配送效率。

采购管理是指企业对采购过程的管理。

在采购管理中，企业需要遵循采购程序，制定科学的采购计划，加强供应商评估，降低采购成本。

供应链成本管理的实践应用供应链成本管理是一项具有广泛应用价值的管理技术。

在实际应用中，企业需要根据自身情况进行有针对性的管理。

以某化工企业为例，该企业运用供应链成本管理技术，实现了低成本的生产和供应。

该企业通过准确预测市场需求，制定合理的生产计划，减少了废品和库存，降低了生产成本。

Strategic Cost Management in Supply ChainsPart 1: Structural Cost ManagementShannon 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; supply chain; 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 ; The 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 stream s take as given the firm’s strategy 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 enac tment 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 th e 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 efficient frontier. Structural and executive cost management is connected through improvement activities. For example, cost driver analysis is a catalyst f or efficiency improvements of existing processesand 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 c ross 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 a kin 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 the “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 are 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 technology, opera te 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 transactio ns. 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 chainmanagement, 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 tran saction 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 ANTAGE TCE, with its underlying performance risk and relational risk, focuses on potential downsidesof 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 advantage, with firm boundaries resulting from managers’ dynamic search for opportunities to deploy valuable, scarce, inimitable resources to obtain abnormal returns. The basis f or 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 d iffer 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, Sp ecifically, 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 hum an 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 Research find 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 scal e and scope. In sum, sourcing decisions 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 identifying 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’ com petitive advantage. The selection 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 r esources and competencies needed, 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 profits to all value chain participants.Article source：2009 Accounting Horizons V ol.23.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。

供应链管理概念内容及意义供应链管理是指企业管理其生产、销售和运输物流的活动，并与供应商和客户协同合作来提高产品质量、降低成本、提高客户满意度的一种方法。

它是一种战略性管理模式，并且被认为是市场竞争的关键。

本文将对供应链管理的概念及其意义进行探讨。

一、供应链管理的概念1. 供应链管理的定义供应链管理是一种以最小化整个供应链成本（相对于企业成本而言）和最大限度提高服务水平为目的的协调和同步方法，使所有参与方达到共同的目标，并由企业的所有业务部门由内部到外界进行管理，以满足增加顾客价值为目标的供应链管理过程。

2. 供应链管理的主要内容供应链管理的主要内容包括：物流管理、采购管理、生产管理、信息管理等。

物流管理负责整个供应链的物流和运输；采购管理负责处理原材料和物资的采购；生产管理负责产品和服务的制造；信息管理则负责整个供应链信息的采集和分配。

二、供应链管理的意义1. 提高效率和降低成本供应链管理可以优化整个供应链，从而提高效率和降低成本。

通过对供应链进行有效的管理和控制，可以减少物流成本和库存成本，提高生产效率和产能利用率，降低采购成本和供应链管理的时间成本。

2. 提高客户满意度供应链管理可以提高客户满意度。

供应链管理可以加强企业和客户之间的沟通和协作，从而提高客户满意度。

例如，企业可以通过与客户沟通了解他们的需求，及时反馈客户意见和建议，为客户提供更高质量的产品和服务。

3. 加强企业竞争力供应链管理可以提高企业竞争力。

通过有效的供应链管理，企业可以不断增强自身的竞争力，从而在日益激烈的市场竞争中保持竞争优势。

例如，企业可以通过优化供应链管理过程，提高产品质量和提供更好的服务，从而吸引更多的客户。

4. 促进企业全面发展供应链管理可以促进企业全面发展。

通过对供应链各个环节进行协调和管理，企业可以加强内部协作和外部协调，提高企业全面发展和综合竞争力。

同时，优化供应链管理还可以更好地满足公司未来发展需求。

5. 推动企业与供应商协调合作供应链管理可以推动企业与供应商协调合作。

pqcd方法论PQCD方法论，全称为Productivity, Quality, Cost, Delivery （产能、质量、成本、交付）方法论，是一种管理工具和流程，旨在帮助企业提高生产效率、质量控制、成本控制和交付效能。

这个方法论在制造业和供应链管理中被广泛应用，可以帮助企业实现持续改进和提高市场竞争力。

PQCD方法论的核心理念是在企业内部建立一套系统化的流程和指标，以确保产品生产符合客户需求并达到预期的标准。

该方法论以四个主要指标作为评估标准，下面我们将详细介绍每个指标和如何运用PQCD方法论来优化企业绩效。

首先是"Productivity"（产能）,它指的是在给定时间内企业所产生的产品数量。

产能是评估企业生产效率的重要指标，它可以通过优化生产工艺、提高生产设备利用率和优化人力资源分配来实现。

通过使用PQCD方法论，企业可以制定计划和目标，优化生产流程，减少生产时间和浪费，从而提高生产效率和产能。

第二个指标是"Quality"（质量），它指的是产品的合格率和符合客户需求的程度。

质量是企业核心竞争力的重要因素，通过提高产品质量可以增加顾客满意度，提高市场竞争力。

在使用PQCD方法论时，企业可以采用一系列质量管理工具，如质量控制图、六西格玛、故障模式与效应分析等，来实现质量的持续改进。

第三个指标是"Cost"（成本），它指的是企业在生产过程中所花费的资源和费用。

成本控制是提高企业盈利能力的重要手段之一，在使用PQCD方法论时，企业可以通过分析生产过程中的各个环节，采取控制成本的措施，如优化物料采购、合理配置人力资源、精简生产工艺等，从而降低成本。

最后一个指标是"Delivery"（交付），它指的是产品按时交付给客户的能力。

及时交付是企业正常运营的基本要求之一，通过运用PQCD方法论，企业可以优化供应链管理，合理规划生产计划，提高生产和物流效率，以确保产品按时交付给客户。

供应链成本管理理论研究'供应链成本理论研究\xa0一、供应链成本管理的目的供应链成本管理（Cost Management in Supply Chain）包括企业在采购、生产、销售过程中为支撑供应链运转所发生的一切物料成本、劳动成本、运输成本、设备成本等。

供应链中成本水平的高低，也反映着供应链效率的高低。

供应链成本管理联盟可以说是以成本为手段的供应链管理方法，也是有效管理供应链的一种新思路。

目前，供应链成本比较明确的界定按内容可分为：物料成本、劳动力成本、制造成本、运输成本、设备成本和其他变动成本。

二、供应链成本管理的目标供应链成本管理的总体目标是为企业的整体经营目标服务，包括为企业内外相关利益者提供所需的各种成本信息以供其决策和控制。

该种管理方法的最终目标就是通过加强供应链上各节点企业之间的合作与配合，降低最终产品的成本。

供应链成本管理的具体目标可以为以下几方面：(1) 为消费者提供质量更高的产品以及更完善的服务。

传统的成本管理并不在乎消费者的意思，而是以追求较低的成本为目标。

消费者在进行消费时根本就没有选择的余地。

而供应链成本管理是以消费者的意愿为导向，制造企业会根据消费者的需求来安排生产。

这种方法力争将提供高质量的产品和完善的售后服务两个方面同时实现。

(2) 供应链成本管理的目标就是通过管理供应链上的所有活动，降低供应链上所有企业的成本，这样就可以提高整个供应链的核心竞争力。

为了实现供应链成本的有效管理，企业必须将供应链上下游企业作为一个整体来控制和管理。

为了整体能够达到最大效益，要努力配合及协调供应链上其他企业的，在自己发挥优势的同时，使它们也能够充分发挥其优势。

四、供应链成本的控制措施在竞争日益激烈的今天，企业都在做着各种努力降低成本。

对供应链成本的控制无疑是制造类企业控制成本的一个有效途径。

具体可以从以下几个方面着手:1.确保生产的准确性及严格的控制监督体系供应链成本控制包括需求预测、生产、运输和分销等，以保证把产品在规定的时间送到客户处。