外文翻译--供应链中的战略成本管理-结构性成本管理

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外文翻译--管理整个价值链成本和成本结构：战略成本管理研究

原文：Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost ManagementStrategic cost management is deliberate decision-making aimed at aligning the firm’s cost structure with its strategy and optimizing the enactment of th e strategy. Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the firm. Strategic cost management takes two forms: structural cost management, which employs tools of organizational design, product design and process design to build a cost structure that is coherent with strategy; and executional cost management, which employs various measurement and analysis tools (e.g., variance analysis, analysis of cost drivers) to evaluate cost performance. In this chapter I develop a model that relates strategic cost management to strategy development and performance evaluation. I argue that although management accounting research has advanced our understanding of executional cost management, other management fields have done more to advance our understanding of structural cost management. I review research in a variety of management fields to illustrate this point. I conclude by proposing that management accounting researchers are uniquely qualified to create a body of strategic cost management knowledge that unifies structural and executional cost management.[Competitive] pressures mean that many businesses desperately need a new approach to managing costs --- one that reduces them over the l ong term… The process of lowering overhead costs sustainably is deeper and more subtle than most companies realize. The tactical margin improvements that might be enough to meet a one-off quarterly earnings gap or to compensate for a delayed product launch will not bring about deeply embedded change, while more broadly ambitious cost reduction programs often lose their impetus after the initial effort. Companies that truly transform their approach to overhead costs, by contrast, design sustainability into the heart of their programs, aligning their costs with their strategies and maintaining a strong commitment to the effort.In this chapter I argue that the need for firms to adopt a new approach to managing costs coincides with a need for management accounting scholars to expand the scope of cost management research. Management accounting is a body of tools and practices that facilitate deliberate decision-making by informed managers who are motivated to maximize long-term profits of the firm. For purposes of this chapter, I define “strategic cost management” as deliberate decision making aimed at aligning the firm’s cost structure with its strategy and optimizing performance of the strategy.Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the firm. I distinguish between two forms of strategic cost management. Structural cost management employs tools of organizational design (e.g., determination of firm boundaries, scale and governance structures) product design and process design to build a cost structure that is coherent with strategy, and executional cost management, which employs common management accounting tools to measure cost performance in relation to competitive benchmarks so that improvement opportunities are highlighted.Early papers on strategic management accounting found fault with management accounting’s disproportionate attention to executional cost management and to the production (manufacturing) portion of the value chain (e.g., Bromwich 1988, 1990; Bromwich and Bhimani 1989). More than 20 years later little has changed (Roslender and Hart 2003), and, as this chapter illustrates, much of what constitutes advancement in our understanding of strategic cost management --- particularly structural cost management --- is occurring outside of accounting research journals. From my selective review of the literature I offer three propositions and a conclusion:1. Cost management skills are in high demand in the world economy, although they are often most evident in the work of non-accounting managers and increasingly require a new approach as compared to cost-cutting efforts of the past (Hergert and Morris 1989; Lord 1996; Nimocks et al. 2005). Some of the most successful modern firms (e.g., Amazon, Dell Computer, Wal-mart, Southwest Airlines, Tesco, Zara) deliver traditional goods and services using business models with radically different cost structures from those of their competitors. Yet most management accountingeducators teach the tools of executional cost management rather than the structural cost management that is associated with creating innovative business models.2. Researchers from different management traditions have studied the performance effects of organizational design, product design and process design in isolated parts of the organization (e.g., product development, manufacturing, marketing and sales, and logistics and distribution). Since these strategic decisions typically define the gross parameters of the firm’s cost structure, there is much to be learned about structural cost management from these studies. Other management disciplines have also been more attuned than accounting to the prevalence of new organizational forms that span firm boundaries (Kinney 2001; Hopwood 1996; Otley 1994). In that these new organizational forms are explained, in part, as a transactions cost minimizing solution (Williamson 1985), the importance of cost management is clear. Yet management accounting texts often give only cursory consideration to strategic choices such as outsourcing or make-or-buy decisions. In sum, although many decisions that are taken to align a firm’s strategy with its structure have significant implications for the level and volatility of costs, disparate studies on this phenomenon have not yielded a unified body of “strategic cost management” knowledge.3. Management accounting researchers are well-suited to the task of creating a unified body of strategic cost management knowledge. Training in the economics of the firm and the core accounting principles of measurement and management control are essential ingredients for weighing economic consequences of alternative actions. However, in spite of earlier admonitions for accounting researchers to take a more strategic view of cost management (e.g., Bromwich 1988, 1990; Bromwich and Bhimani 1989) and in spite of recent developments aimed at linking performance evaluation to strategy (e.g., Kaplan and Norton 1996, 2004), cost management remains narrowly focused on executional cost management, typically within circumscribed organizational boundaries.These propositions point to an opportunity to reinvigorate management accounting research and education around complex economic and social forces governing the practice of structural cost management rather than a narrow group ofexecutional cost management tools. As this chapter illustrates, researchers from other traditions have made great progress in outlining the contours of structural cost management for different segments of the value chain. Management accounting researchers’ challenge is to first synthesize these research findings into a coherent body of strategic cost management knowledge and to then extend the scope of research to understanding the measurement tools and practices that facilitate deliberate decision-making associated with structural cost management.1、Strategic Cost ManagementFor twenty-five years, Porter’s (1980, 1985) seminal work has defined how strategy is taught to management students and has shaped the way that firms evaluate competitive conditions and develop strategy. During the same period, many management accounting researchers have questioned how the source of competitive advantage relates to the decisions that managers face, and by extension, the form that management accounting takes to facilitate decisions. In a special journal issue dedicated to the subject, Tomkins and Carr (1996) concluded that strategic management accounting lacked a general conceptual framework. In a more recent survey, Roslender and Hart (2003) conclude that there is still little agreement about what constitutes “strategic management accounting”; indeed, diverse research streams that employ the term only add to the ambiguity.I draw upon several research frameworks to define the scope of this review. Tomkins and Carr’s (1996: 276) model of strategic investment (which draws upon work by Shank and Govindarajan (1992, 1994)) provides an important linkage between strategy formulation, value chain analysis, and cost driver analysis. In Tomkins and Carr’s model, cost driver analysis is the catalyst for cost management and cost management takes one of two forms: cost reduction efforts and efforts to re-engineer the value chain to produce a different cost structure. The two forms of cost reduction are related to Shank and Govindarajan’s contention that cost drivers are of two types: structural cost drivers that are determined by organizational structure and by investment decisions that define the operating leverage of the firm, and executional cost drivers that are determined by the efficacy and efficiency with whichthe strategy is executed. Accordingly, in this chapter I label cost management activities aimed at changing the firm’s cost structure, structural cost man agement, and cost management activities aimed at improving performance for a given strategy, executional cost management. Extending to more distant future periods (Hergert and Morris 1989). Outside parties and future events interject uncontrollable and uncertain forces in the cost management process. Consequently, I highlight the need to manage both the level and the volatility of costs in an uncertain environment --- one component of applied risk management (DeLoach 2000). beyond the firm’s current chart of accounts --- encompassing costs borne by all critical stakeholders and extending to more distant future periods (Hergert and Morris 1989). Outside parties and future events interject uncontrollable and uncertain forces in the cost management process. Consequently, I highlight the need to manage both the level and the volatility of costs in an uncertain environment --- one component of applied risk management (DeLoach 2000).2、Cost Management Practices within the Firm’s Value ChainIn this section I consider cost management practices in the portion of the value chain that typically falls within the boundaries of the firm. I start with product design and development as well as the related and complementary stage of process design. Then I turn to operations, including production of manufactured goods and associated logistics within the firm as well as delivery of services.In summary, research in new product development and process development provide a strong complement to the relatively small management accounting literature on cost management in new product development. At present, much of the cost management literature focuses on target costing and its affect on product costs. The literature on new product development offers more alternatives for enhancing the new product development organization to achieve better cost performance.3、Strategic Cost Management Practices at the Boundary of the FirmIn this section I review research on cost management for the extended value chain.I first consider relations between the firm and its value chain partners, including upstream suppliers as well as other strategic alliance partners. I then turn to relationsbetween the firm and its customers.In summary, management accounting has only recently awakened to the cost management and management control issues that emerge when self-interested trading partners collaborate for mutual advantage. Inevitably, the partners face difficult choices in apportioning rights and responsibilities (and associated costs and revenues) among value chain participants. Ideally, firms identify mutually beneficial opportunities for enhancing the value proposition of the entire value chain. However, competition, technological change, or new strategies may at times require an adjustment to the value proposition or to the organizational design that diminishes the scale or scope of value-added activities for a given partner or that reduce the return that a given partner should receive for their contributions. Researchers in economics, strategy, and operations have made significant advances in exploring the forces that affect alternative organizational configurations and governance structures. And recent management accounting research on innovative control practices have contributed to this literature. However, although transactions costs play a major role in these explanations, research on strategic cost management in the accounting literature provides little understanding of how firms account for these costs in their decisions. 4、Sustainable Cost Structures and Management of SustainabilityThe “sustainable enterprise” label is often associated with the environmental or “green” movement; however, there are many other contemporary examples of firms failing to internalize and account for the full impact (both present and future) of their products and services on society. Moreover, social responsibility often extends beyond stewardship of natural resources. As forces for globalization yield value chains that traverse national boundaries, firms increasingly confront challenges of defining ethical business practices in settings where local governments impose few constraints or protections for their citizenry. In a survey of annual reports, Elias and Epstein (1975) found that the most commonly mentioned elements of social responsibility were: environmental impact, equal employment opportunities, product safety, educational aid, charitable donations, industrial safety, employee benefits, and community support programs. In the interest of space this section discussesenvironmental issues as one example of a sustainable cost management issue; however, I provide references to studies that examine other aspects of social responsibility.5、Concluding RemarksI present selected studies from marketing, operations management, business strategy, finance and economics, to illustrate my point. Although these studies generally are not intended as studies of cost management practices, innovative cost structures often accompany the practices that are studied. Moreover, rather than confining their inquiry to a single firm (and its cost accounts), these studies often explicitly recognize the mutual advantage that must obtain for two parties to remain in a relationship of repeated transactions. Thus these studies typically span organizational boundaries and consider performance from the perspective of several stakeholders. In sum, although like management accounting, these studies often constrain their inquiry to a particular part of the value chain (e.g., product development, inbound logistics, supplier relations, outbound logistics, customer relations), they have much to offer as we attempt to better understand strategic cost management practices.Like earlier researchers, I am ambivalent about the need for specially trained practitioners who work in accounting departments and employ a narrow set of management accounting tools to analyze data that reside in the company cost accounts.A review of both the research literature and the popular business press provides overwhelming evidence that cost management permeates the practice of management and finds expression in the line functions of procurement, operations, distribution and sales, as well as in staff functions associated with product development, supplier and partner management, human resource management, and marketing. That said, I am not ambivalent about the role of management accounting researchers in developing a unified body of knowledge around strategic cost management and in educating management students in related theory and practical tools of cost analysis. Perhaps paradoxically, while I view the success of strategic cost management to be evident in the degree to which it permeates the research and teachings of virtually all of themanagement disciplines, I do not see this as a signal that strategic cost management has become obsolete as a separate field of inquiry. Rather, I conclude that the new challenge for cost management research is to engage with diverse research streams, which tend to present a circumscribed view of cost management in a narrow portion of the value chain, and to integrate what has been learned in other disciplines with management accounting theory. If we incorporate these findings into a broader notion of strategic cost management, we see that management accounting has a natural role in both the strategic decisions that define the cost structure for the long term as well as the effective execution of these strategies in the short term. I believe that this approach offers the greatest potential for developing a unified body of knowledge that can truly be termed, “strategic cost management” and with it, a resurgence of interest among managers and students in acquiring cost management skills.Source: Shannon W.Anderson.Managing Costs and Cost Structure thoughout the Value Chain:Research on Strategic Cost Management. Handbook of Management Accounting Research,vol5,2006,pp35.译文：管理整个价值链成本和成本结构：战略成本管理研究战略成本管理是经过深思熟虑的决策调整公司的战略，其成本结构以优化战略的为制定目的。

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。

战略成本管理的框架【外文翻译】

本科毕业论文（设计）外文翻译原文一：A Framework to Accomplish Strategic Cost Management1.0 IntroductionCurrently, economic and technological developments are growing faster in an unprecedented way. The outcome is changing a great deal of concepts, transactions, and increasing competition allover the world. GATT agreement and emerging of large conglomerates extending competition zone to encompass the whole world. In addition, the improvements in information technology, communication means, and production systems open new horizons.To respond, organizations should create sustainable competitive advantages to maintain current customers and acquire more customers. Strategic management is the best means to exceed rivals at short and long runs.Strategic management is defined a set of analysis, decisions, and activities made by an organization to create and sustain competitive advantage. It’s characteristic is concentrating on general organizational goals, all stakeholders should participate in decision making, working through one vision to include both short and long perspectives, recognize trade-offs between effectiveness and efficiency. [ Dess and Lumpkin (2003) ].Some researchers [ e.g. Hilton et al. (2000) ] believe that traditional cost systems are not valid to cope with strategic management periphery. These systems focus on measuring and controlling product costs. Therefore, they are not producing information needed at current business environment.As a result, cost management concept emerges. This system aims to produce a continuous cycle of information about activities at both short run and long run to add value to customers and reduce costs [ Hamilton (2004), Horngren et al. (2003),Nicolaou (2003) ].Despite cost management is a common concept in literature, this concept is not well defined in acceptable way [ Horngren et al. (2003), Agrawal et al. (1998) ]. Some researchers looked at time dimension of cost management. Within that, strategic cost management [ hereafter, SCM ] has special attention as a system that generates necessary information to support strategic management and sustain competitive advantage at the long run [ Blocher et al. (1999), Shank (1989) ].Other researchers [ Hilton et al. (2000), Dailey (1998) ] ignore dividing cost management into two constructs according to time dimension. Therefore, cost management concept used to maximize profit and sustain competitive advantage at short run and long run as well.Nevertheless, both parties accord to consider cost management as a system of improvement. This system aims to permit organizations to seek what is needed to cement its ties with customers to attain their satisfaction and reduce costs at the same time via specific tools to maximize profit and sustain competitive advantage by using long-term strategies [ Horngren et al. (2003), Nicolaou (2003), Barfield et al. (2001), Hilton et al. (2000) ].In addition, it is noteworthy to report that previous studies disagree concerning number of tools and its nature that could use to accomplish SCM. Major studies consider a few tools. Consequently there is no integrative vision to combine all tools to interpret essence of SCM and indicate logical sequences of its activities.Therefore, Current study aims to analyze tools of SCM to attain an integrated framework that could be useful to companies' stakeholder in short run and in long run as well.This study is organized as follows. Section 2 is devoted to introduce SCM concept and its tools. In section 3, I will suggest an integrative framework of SCM. In Sections 3 through 8, I will analyze tools of SCM. The final section concludes the paper.2.0 Strategic cost management concept and its toolsCost management concept is widely accepted in literature to express a newaccounting information system. This system aims to generate information needed to help organizations to create competitive advantages to hold and attract customers.In addition to measuring and controlling costs, SCM produce financial and non-financial information at short run and long run as well to add value to customers in order to prevail over competitors and reduce costs at the same considering all stakeholder interests [ Horngren et al. (2003), Barfield et al. (2001), Hilton et al. (2000) ].The essence of cost management is to utilize a group of tools to generate information regarding planning, decision making, and control at both short run and long run in order to help organization's management to create products or provide services with more effective and efficient way comparing with competitors [ Horngren et al. (2003), Hansen and Mowen (2000), Hilton et al. (2000) ].It is a rare event to find an integrated framework for cost management. Figure 1 illustrates a general vision of cost management system that intends to maximize profit at both long run and short run [Agrawal et al. (1998)].Figure 1 presents a good vision of cost management. This vision is based on three constituents: top management commitment, workers involvement, and Establishment of a selfperpetuating system of improvement.Nonetheless, it may be unacceptable by most of researchers. The vision contains a few interconnected tools to accomplish cost management and ignores many important tools considered by prior research such as value chain analysis and target costing. In addition, vision shown in Figure 1 did not reflect reticulation among tools proposed to be included in cost management. In addition, the vision did not reveal time dimension of cost management. Consequently, that vision is not related directly to SCM.However, vision presented at Figure 1 is consistent with what some studies conclude to ignore SCM concept and concentrate on cost management to accomplish competitive advantage at sort run and long run as well [ Hilton et al. (2000), Dailey (1998) ].But, Some researchers reported the importance to distinguish between activities in short run and long-term strategies that adopted to create and sustain competitive advantages [ Morse et al. (2003), Horngren et al. (2003), Blocher et al. (1999) ].Accordingly, cost management is an information system that supports the entire managerial functions, which are: strategic management, short-term planning, operational decision-making, and control techniques [ Blocher et al. (1999)]. Thus, SCM is used to support strategic decisions such as selecting products, manufacturing techniques and distribution channels. In contrast, Operational Cost Management is used to support short-term decision such as production schedules, pricing, and incentive systems.John Shank, an Accounting Professor at Dartmouth College, is the one who introduced SCM. He wrote his vision according to Michel Porter, Strategic StudiesProfessor at Harvard University, work concerning what should business organization done to create and sustain competitive advantage over its rivals in 1980s.Shank (1989), introduces SCM as a managerial usage of cost information during one or all the four phases of strategic management cycle. These phases are, strategic formulation, communicating strategies through organization, specifying and using necessary tools to implement strategies, and setting and implementing control techniques to assess degree of success in achieving strategic objectives。

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.。

所有权的总成本：一个关键的概念,战略成本管理的决定【外文翻译】

外文文献翻译译文一、外文原文原文：Total cost of ownership: a key concept in strategic costmanagement decisionsStrategic cost management is not a new concept in theory. In application, however, it presents major opportunities for decision-making improvements for most organizations. As described by Shank and Govindarajan. strategic cost management takes a broad view of the organization's costs, both internal and external in such a way as to enhance competitive advantage.Much of the literature on strategic cost management has approached it from a financial or accounting perspective. This is logical, since those functions of the organization often have fiduciary responsibility for cost control. In many organizations, however, it is the supply management area, also referred to as purchasing, procurement, sourcing. or a number of other names, that has the ultimate responsibility for controlling the bulk of the organization's expenditures. A recent study indicates that purchased items make up an average of 63.5% of total costs for manufacturing firms and 25% for nonmanufacturers. Such expenditures are directly related to the organization's costs, but many discussions of strategic cost management concepts focus primarily on control of manufacturing costs, such as labor and machine time. In most organizations, the costs of purchased materials and services far outweigh internal manufacturing costs.This article has several purposes. It begins with an exploration of the concept of total cost of ownership (TCO) and why it is an increasingly viable model for use in acquisition decisions today. Second, a review of the TCO literature as it applies to purchasing decisions is presented. Next, the relationship between strategic cost management and TCO analysis in purchasing decisions is explored.Case studies of eleven organizations that apply TCO concepts to their purchasing decisions are used to overview how and where TCO models are currently being applied. Based on those data and previous research, evidence is presented as to why TCO concepts are not more widely implemented. Managerial/strategic suggestions are presented for overcoming barriers to applying TCO in purchasing and for linking TCO to strategic cost management concepts. The paper closes with suggestions for future research.TCO is a purchasing tool and philosophy aimed at understanding the relevant cost of buying a particular good or service from a particular supplier. References to TCO and related concepts, such as life cycle cost analysis, have been in the literature for some time, but its practical application has been somewhat limited. TCO is an important tool to support strategic cost management. It is a complex approach that requires the buying firm to determine which costs it considers most relevant or significant in the acquisition, possession, use, and subsequent disposition of a good or service. In addition to the price paid for the item, TCO may include the costs incurred by purchasing for order placement, research and qualification of suppliers, transportation, receiving, inspection, rejection, storage, and disposal.Review of the literatureOne use of TCO analysis is to support the supplier selection and evaluation decision. Traditional approaches include selecting and retaining a supplier based on price alone, or based primarily on price. or qualitatively evaluating the supplier's performance using categorical or weighted point/matrix approaches. While the latter arc preferred to a "price only" focus, such approaches tend to deemphasize the costs associated with all aspects of a supplier's performance and generally disregard internal costs. Examination of such costs is a strength of the TCO approach.TCO AnalysisSelection and evaluation concepts closely aligned with TCO include life-cycle costing, zero-base pricing, all-in-costs, cost-based supplier performance evaluation. and the cost-ratio method, None of these approaches have received significant, widespread support in the literature or in practice for a variety of reasons, primarilybecause of their complexity and the lack of general understanding of the concepts.Life-cycle costing focuses primarily on capital or fixed assets," The aim is to go beyond the purchase price of an asset, to determine how much it actually costs the organization to use, maintain, and dispose of that asset during its lifetime. Pre transaction costs tend to be de-emphasized. This approach is congruent with TCO but is only a subset of TCO activity. TCO is applicable to virtually every type of purchase and includes the pre purchase costs associated with a particular supplier.Zero-base pricing and cost-based supplier performance evaluation both advocate understanding suppliers' total costs. In contrast to TCO, zero-base pricing focuses heavily on the supplier's pricing structure and cost of doing business. Cost-based supplier performance evaluation has a narrower scope than TCO, focusing primarily on the external costs of doing business with a supplier rather than considering both the internal and external costs.More recently, several articles have focused specifically on TCO. Handfield and Pannesi explore understanding TCO specifically for components. They note that TCO components issues are directly related to where the component is within its life cycle, which may not be related to the overall product life cycle.Carr and Ittner overview TCO approaches used by several organizations. The models they present are all modified versions of the cost-ratio method. Using that method, an organization usually identifies several key factors or activities that increase costs. Factors such as those resulting from poor quality and late delivery are added to the total purchase price. Dividing these total costs by the total purchase price yields an "index." This index is then used as a multiple for future bids/prices from the supplier to evaluate the true "total cost of ownership" of doing business with that supplier. Ellram and Siferd developed a conceptual framework for costs to be included in TCO analysis, Ellram used case studies of organizations that have used formal TCO analysis to develop a framework for TCO implementation. Ellram also developed a taxonomy for classifying TCO models based on the type of buy, also known as "buy class." and according to whether the TCO model is standard or unique. Bennett presents a TCO approach used by Compumotor, a manufacturer of flowcontrol equipment. Compumotor links TCO to its activity-based costing system to provide an integrated approach to TCO analysis.Approaches similar to TCO in purchasing have been advocated in the logistics literature and strategic management literature. These approaches are a means of understanding total costs throughout the supply chain in order to provide direct support for strategic cost management efforts.Lack of understanding of TCO can be very costly to the firm. Poor decisions will likely result, hurting the firm's overall competitiveness, profitability, pricing decisions, and product mix strategies.Theoretical RootsEconomists have long acknowledged the importance of going beyond price to encompass the transaction costs in purchasing from external sources. Economists have focused on transaction cost analysis primarily from a make-or-buy perspective, considering vertical integration versus buying goods or services in the market. Transaction costs analysis is also the foundation of TCO analysis.While TCO analysis can be applied to the analysis of the make-or-buy decision, it should also be applied after an organization has determined that it will use a third party (buy) rather than use an internal source (make). Transaction costs can vary significantly among suppliers and can be an important decision factor.Previous literature on TCO analysis defined transaction costs as costs incurred prior to actual sale; associated with the sale, including price; and after the sale has occurred, including disposal. From this perspective, transaction cost analysis in the economics literature provides the theoretical basis for further examining TCO analysis. TCO analysis is the tool and philosophy to support the theory of transaction cost analysis.When TCO Is Strategic Cost ManagementIt can be argued that TCO is only truly strategic cost management when it occurs on a strategic level, as in helping to Improve the processes in the organization or the supply chain. In order for TCO analysis to qualify as strategic cost management, cost considerations must span the boundaries of the organization to include costs bothexternal and internal to the organization. By definition, all applications of TCO analysis do this by specifically considering the effects of the supplier's performance, and the performance of purchased goods or services, on the organization's total costs.Unlike traditional cost reduction and cost savings techniques, which focus internally. All TCO analysis is supportive of strategic cost management. That is because all TCO analysis considers the broad effect of purchase decisions on the organization's costs, as well as the implications of purchase decisions on other cost parameters.How TCO Models Support Strategic Cost ManagementAccording to Shank and Govindarajan, three key themes are blended in strategic cost management: value chain analysis, strategic positioning analysis, and cost driver analysis. Each is discussed briefly below, as related to TCO analysis.The value chain analysis concept is quite similar to the supply chain management concept discussed in the purchasing and logistics literature. Simply stated, the value chain framework requires that an organization consider all activities in which it engages that are required to produce the product or serve ice and provide it to the ultimate consumer. This focus is external, considering all activities, which add value, from the earliest raw material sources through the production process to the ultimate end-user. With few exceptions. purchasing cost analysis has tended toward an internal focus.TCO clearly supports the value chain approach by considering the total cost of dealing with suppliers, such as internal and external costs of supplier selection, assessment, management and related factors, internal costs of application/use of the purchased item, internal and external costs associated with disposal or failure of the product or service in appllcationor in the field. An illustration of the value chain approach is an auto manufacturer that moved to application of just-in-time concepts, reducing its own inventory. This reduction, however, merely shifted more inventory and uncertainty to the suppliers. The suppliers costs actually increased more than the auto manufacturer's costs decreased.By using TCO concepts to analyze this purchase situation, this expensive decision could have been avoided.The second concept of strategic cost management, strategic positioning, examines the role of cost management in the organization. Shank and Govindarajan state that a cost management emphasis will vary depending on whether the firm pursues a product differentiation or cost leadership strategy. They argue that a cost leadership strategy would place a greater emphasis on cost management and reporting of items such as product costs, whereas a product differentiation strategy would focus more on marketing costs. Because the cost of externally procured items tends to be a major component of product costs, one might expect that the application of TCO concepts in purchasing would be more prevalent in firms that pursue a cost leadership strategy. Analyzing the relationship between an organization's positioning strategy and the type of TCO analysis chosen was beyond the scope of this research, but it does provide an interesting issue for future research.The third element of strategic cost management is cost driver analysis: understanding what factors actually affect cost behavior. Traditionally, costs have been allocated based on production volume. As Shank and Govindarajan point out, however, volume is generally not the best way to explain cost behavior. High-volume products tend to receive a greater burden than the effort required would support, and low-volume products tend to receive a lower cost allocation than justified by effort. TCO analysis inherently realizes that supplier costs are not driven solely by volume. Rather, they are driven by all aspects of the supplier's performance, including such activities as accurate invoicing, timely delivery, and product or service performance as well as response to inquiries.Understanding cost drivers and properly allocating costs to the activities that create those costs is a key premise of activity-based cost management (ABCM). Thus, both TCO and strategic cost management are based on the same underlying premise as ABCM.In addition. TCO an analysis is congruent and supportive of the major elements of strategic cost management. The TCO philosophy should be just one element of an organization's strategic cost management approach. As indicated by the magnitude of purchase expenditures, TCO analysis is an important element of strategic costmanagement. It is critical, however, that purchasing organizations that perform TCO share the results with the rest of the organization. Such shared knowledge will help support the firm's overall cost management goals, whether or not the goals of a particular TCO analysis are in themselves strategic in nature.Gaps in the LiteratureBased on a review of the literature, TCO analysis is a potentially important approach for improving the validity of purchasing decisions. The literature does not reveal the characteristics of purchasing decisions that TCO supports in terms of type of buy (capital, raw materials, services, and so on) and the importance of decisions supported. Also not evident in the literature is why a concept as important as TCO analysis is not used by more organizations to support purchasing decisions. The barriers to TCO implementation and how they can he overcome are not articulated in the literature.which also does not tie TCO analysis to the firm's overall strategic cost management efforts. The next section discusses the method used to explore these issues.Method of studyThis research was designed to explore the uses of TCO modeling in purchasing among a select sample of organizations based in North America, The research was aimed at developing a qualitative rather than quantitative in-depth understanding of TCO practices. Thus, a case study method was selected."To address gaps identified in the literature, case study participants were asked the open-ended questions shown in Appendix I. Additional questions related to demographic data, accounting systems, and TCO analysis structure, which are not directly pertinent to this research, also are included in the Appendix. During the process of exploring TCO practices, a relationship was uncovered between TCO and strategic cost management in the organizations studied. This paper focuses on the strategic cost management implications of the TCO research project.Case study research is not based on a random sampling; rather, it generally involves a focused approach to site and sample selection in order to gain access to the type of phenomenon being studied. In order to target organizations of potentialinterest, the researchers formed an advisory board to support this project and to help identify and provide introductions to potential organizations. In addition, the researchers contacted many purchasing professionals and academics and conducted an extensive review of the literature.Source: Ellram,Siferd,1998.“total cost of ownership: a key concept in strategic cost management decisions”. Journal of business logistics. vol.19, pp.55-84.二、翻译文章译文：所有权的总成本：一个关键的概念，战略成本管理的决定战略成本管理在理论上不是一个新概念。

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。

供应链下的多级存货管理外文文献

供应链下的多级存货管理外文文献1、IntroductionIn today's globalized and interconnected business environment, supply chain management has become an essential component of enterprise success. One of the key elements of supply chain management is inventory management, which involves the effective management of inventory levels across multiple tiers of the supply chain. This article examines the concept of multi-level inventory management within the context of supply chain management and explores relevant literature from foreign sources.2、Supply Chain Management and Inventory ManagementSupply chain management involves the integration and coordination of various activities across all levels of a supply chain, from suppliers to manufacturers, distributors, and consumers. Inventory management, specifically, refers to the effective management of inventory levels in order to meet demand while minimizing costs and risks. It involves theidentification of demand patterns, the determination of appropriate inventory levels, and the implementation of policies and procedures to ensure that inventory is rotated and utilized effectively.3、Multi-Level Inventory Management in the Supply ChainMulti-level inventory management refers to the management of inventory across multiple tiers or levels within a supply chain. It involves the coordination and synchronization of inventory levels across different stages of the supply chain to ensure efficient flow of goods and materials. By managing inventory at multiple levels simultaneously, enterprises can optimize overall inventory levels while ensuring that each tier of the supply chain is able to meet demand.4、Foreign Literature Review on Multi-Level Inventory ManagementA review of foreign literature on multi-level inventory management reveals a growing body of research on this topic. Studies have focused on various aspects of multi-levelinventory management, including demand forecasting, inventory policies, and supply chain coordination. Notably, research has shown that multi-level inventory management can significantly improve overall supply chain performance by reducing costs and increasing efficiency.5、ConclusionThe concept of multi-level inventory management within the context of supply chain management has gained significant attention in recent years. A review of foreign literature suggests that effective multi-level inventory management can lead to significant improvements in overall supply chain performance by optimizing inventory levels across different stages of the supply chain. Enterprises that adopt multi-level inventory management strategies can expect to achieve cost savings, increased efficiency, and a more robust supply chain overall.6、Recommendations for Future ResearchDespite the growing body of research on multi-level inventorymanagement, there are still several areas that require further exploration. Future research could focus on developing more advanced demand forecasting techniques to improve accuracy and reduce demand uncertnty. Additionally, studies could investigate novel inventory policies and strategies that can further optimize inventory levels across different tiers of the supply chn. Finally, research could also examine the role of technology in supporting multi-level inventory management, including the use of artificial intelligence, big data analytics, and other emerging technologies.供应链管理外文翻译供应链管理是一种全面的管理方法，旨在优化供应链的运作，提高效率和竞争力。

供应链英语翻译（译文和原文）

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.T o 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 ofpricing 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 alternativeobjectives 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./doc/a12863039.html,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。

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。

供应链风险管理【外文翻译】

毕业论文外文翻译原文Supply Chain Risk ManagementD.L. Olson and D. WuG lobal competition, technological change, and continual search for competitive advantage have motivated risk management in supply chains.1 Supply chains are often complex systems of networks, reaching hundreds or thousands of participants from around the globe in some cases (Wal-Mart or Dell). The term has been used both at the strategic level (coordination and collaboration) and tactical level (managementof logistics across functions and between businesses).2 In this sense, risk management can focus on identification of better ways and means of accomplishing organizational objectives rather than simply preservation of assets or risk avoidance.Supply chain risk management is interested in coordination and collaborationof processes and activities across functions within a network of organizations. Tang provided a framework of risk management perspectives in supply chains.3 Supply chains enable manufacturing outsourcing to take advantages of global relative advantages, as well as increase product variety. There are many risks inherent in this more open, dynamic system.Supply Chain Risk Management ProcessOne view of a supply chain risk management process includes steps for risk identification,risk assessment, risk avoidance, and risk mitigation.4 These structures for handling risk are compatible with Tang’s list given above, but focus on the broader aspects of the process.Risk IdentificationRisks in supply chains can include operational risks and disruptions. Operational risks involve inherent uncertainties for supply chain elements such as customer demand, supply, and cost. Disruption risks come from disasters (natural in the form of floods, hurricanes, etc.; man-made in the form of terrorist attacks or wars) and from economic crises (currency reevaluations, strikes, shifting market prices). Most quantitative analyses and methods are focused on operational risks. Disruptions are more dramatic, less predictable, and thus are much more difficult to model. Risk management planning and response for disruption are usually qualitative.Risk AssessmentTheoretically, risk has been viewed as applying to those cases where odds are known, and uncertainty to those cases where odds are not known. Risk is a preferable basis for decision making, but life often presents decision makers with cases of uncertainty. The issue is further complicated in that perfectly rational decisionmakers may have radically different approaches to risk. Qualitative risk management depends a great deal on managerial attitude towards risk. Different rational individuals are likely to have different response to risk avoidance, which usually is inversely related to return, thus leading to a tradeoff decision. Research into cognitive psychology has found that managers are often insensitive to probability estimates of possible outcomes, and tend to ignore possible events that they consider to be unlikely.5 Furthermore, managers tend to pay little attention to uncertainty involved with positive outcomes.6 They tend to focus on critical performance targets, which makes their response to risk contingent upon context.7 Some approaches to theoretical decision making prefer objective treatment of risk through quantitative scientific measures following normative ideas of how humans should make decisions. Business involves an untheoretical construct, however, with high levels of uncertainty (data not available) and consideration of multiple (often conflicting) factors, making qualitative approaches based upon perceived managerial risk more appropriate.Because accurate measures of factors such as probability are often lacking, robust strategies (more likely to enable effective response under a wide range of circumstances) are often attractive to risk managers. Strategies are efficient if they enable a firm to deal with operational risks efficiently regardless of major disruptions.Strategies are resilient if they enable a firm to keep operating despite major disruptions. Supply chain risk can arise from many sources, including the following:8● Political events● Product availability● Distance from source● Industry capacity● Demand fluctuation● Changes in technology● Changes in labor markets● Financial instability● Management turnoverRisk AvoidanceThe oldest form of risk avoidance is probably insurance, purchasing some level of financial security from an underwriter. This focuses on the financial aspects of risk, and is reactive, providing some recovery after a negative experience. Insurance is not the only form of risk management used in supply chains. Delta Airlines insurance premiums for terrorism increased from $2 million in 2001 to $152 million in 2002.9 Insurance focuses on financial risks. Other major risks include loss of customers due to supply change disruption.Supply chain risks can be buffered by a variety of methods. Purchasing is usually assigned the responsibility of controlling costs and assuring continuity of supply. Buffers in the form of inventories exist to provide some risk reduction, at a cost of higher inventory holding cost. Giunipero and Al Eltantawy compared traditionalpractices with newer risk management approaches.10 The traditional practice, relying upon extra inventory, multiple suppliers, expediting, and frequent supplier changes suffered from high transaction costs, long purchase fulfillment cycle times, and expensive rush orders. Risk management approaches, drawing upon practices such as supply chain alliances, e-procurement, just-in-time delivery, increased coordination and other techniques, provides more visibility in supply chain operations.There may be higher prices incurred for goods, and increased security issues, but methods have been developed to provide sound electronic business security. Risk MitigationTang provided four basic risk mitigation approaches for supply chains.11 These focus on the sources of risk: management of uncertainty with respect to supply, to demand, to product management, and information management. Furthermore, there are both strategic and tactical aspects involved. Strategically, network design can enable better control of supply risks. Strategies such as product pricing and rollovers can control demand to a degree. Greater product variety can strategically protect against product risks. And systems providing greater information visibility across supply chain members can enable better coping with risks. Tactical decisions include supplier selection and order allocation (including contractual arrangements); demand control over time, markets, and products; product promotion; and information sharing, vendor managed inventory systems, and collaborative planning, forecasting, and replenishment.Supply ManagementA variety of supplier relationships are possible, varying the degree of linkage between vendor and core organizations. Different types of contracts and information exchange are possible, and different schemes for pricing and coordinating schedules. Supplier Selection ProcessSupplier (vendor) evaluation is a very important operational decision. There are decisions selecting which suppliers to employ, as well as decisions with respect toquantities to order from each supplier. With the increase in outsourcing and the opportunities provided by electronic business to tap world-wide markets, these decisions are becoming ever more complex. The presence of multiple criteria in these decisions has long been recognized.12 A probabilistic model for this decision has been published to include the following criteria:131. Quality personnel2. Quality procedure3. Concern for quality4. Company history5. Price relative to quality6. Actual price7. Financial ability8. Technical performance9. Delivery history10. Technical assistance11. Production capability12. Manufacturing equipmentSome of these criteria overlap, and other criteria may exist for specific supply chain decision makers. But clearly there are many important aspects to selecting suppliers.Supplier Order AllocationOperational risks in supply chain order allocation include uncertainties in demands, supply yields, lead times, and costs. Thus not only do specific suppliers need to be selected, the quantities purchased from them needs to be determined on a recurring basis.Supply chains provide many valuable benefits to their members, but also create problems of coordination that manifest themselves in the “bullwhip” effect.14 Information system coordination can reduce some of the negative manifestations of the bullwhip effect, but there still remains the issue of profit sharing. Decisions that are optimal for one supply chain member often have negative impacts of the total profitability of the entire supply chain.15Demand ManagementDemand management approaches include using statistics in models for identification of an optimal portfolio of demand distributions16 and economic models to select strategies using price as a response mechanism to change demand.17 Other strategies include shifting demand over time, across markets, or across products. Demand management of course is one of the aims of advertising and other promotional activities. However,it has long been noted as one of the most difficult things to predict over time.Product ManagementAn effective strategy to manage product risk is variety, which can be used to increase market share to serve distinct segments of a market. The basic idea is to diversify products to meet the specific needs of each market segment. However, while this would be expected to increase revenues and market share, it will lead to increase manufacturing costs and inventory costs. Various ways to deal with the potential inefficiencies in product variety include Dell’s make-to-order strategy. Supply Chain DisruptionTang classified supply chain vulnerabilities as those due to uncertain economic cycles, customer demand, and disasters. Land Rover reduced their workforce by over one thousand when a key supplier went insolvent. Dole was affected by Hurricane Mitch hitting their banana plantations in Central America in 1998. September 11, 2001 suspended air traffic, leading Ford Motor Company to close five plants for several days.18 Many things can disrupt supply chains. Supply chain disruptions have been found to negatively impact stock returns for firms suffering them.19Supply Chain RisksRecent research into supply chain risk covers many topics.New Technology RiskGolda and Phillipi20 considered technical and business risk components of the supply chain. Technical risks relate to science and engineering, and deal with the uncertainties of research output. Business risks relate to markets, human responses to products and/or related services. At Intel, three risk mitigation strategies were considered to deal with the risks associated with new technologies:1. Partnerships, with associated decisions involving who to partner with, and at what stage of product development2. Pursue extendable solutions, evolutionary products that will continue to offer value as new technical breakthroughs are gained3. Evaluate multiple options to enable commercializationPartner Selection RiskPartner (to include vendor) evaluation is a very important operational decision. Important decisions include which vendors to employ and quantities to order from each vendor. With the increase in outsourcing and the opportunities provided by electronic business to tap world-wide markets, these decisions are becoming ever more complex. The presence of multiple criteria in these decisions has long been recognized.21Outsourcing RisksOther risks are related to partner selection, focusing specifically on the additional risks associated with international trade. Risks in outsourcing can include:22● Cost – unforeseen vendor selection, transition, or management●Lead time –delay in production start-up, manufacturing process, or transportation● Quality – minor or major finishing defects, component fitting, or structural Defects Outsourcing has become endemic in the United States, especially information technology to India and production to China.23 Risk factors include:● Ability to retain control● Potential for degradation of critical capability● Risk of dependency● Pooling risk (proprietarial information, clients competing among themselves) ● Risk of hidden costsEcological RisksIn our ever-more complex world, it no longer is sufficient for each organization to make decisions in light of their own vested self-interest. There is growing concern with the impact of human decisions on the state of the earth. This is especially true in mass production environments such as power generation,24 but also is important in all aspects of business. Cruz (2008) presented a dynamic framework for modeling and analysis of supply chain networks in light of corporate social responsibility.25 That study presented a framework multiple objective programming model with the criteria of maximizing profit, minimizing waste, and minimizing risk. Multiple Criteria Selection ModelA number of methodologies are applied in practice, to include simple screening and scoring methods,26 supplier positioning matrices to lay out risks by vendor, withassociated ratings,27 and a combination of sorts combining risk categorization with ratings of opportunity, probability, and severity.28 Traditional multiple criteria methods have also been applied, to include analytic hierarchy process.29 The simple multiattribute rating theory (SMART)30 model bases selection on the rank order of the product of criteria weights and alternative scores over these criteria, and will be used here. Note that we are demonstrating, and are not claiming that the orders and ratings used are universal. We are rather presenting a method that real decision makers could use with their own ratings (and even with other criteria that they might think important in a given application).OptionsThere are various levels of outsourcing that can be adopted. These range from simply outsourcing particular tasks (much like the idea of service oriented architecture), co-managing services with partners, hiring partners to manage services, and full outsourcing (in a contractual relationship). We will use these four outsourcing relationships plus the fifth option of doing everything in-house as our options. CriteriaWe will utilize the criteria given below:● Cost (including hidden)● Lead time● Quality● Ability to retain control● Potential loss of critical capability● Risk of dependency● Risk of loss of proprietarial information● Risk of client contentionThe SMART method begins by rank ordering criteria. Here assume the following rank order of importance: 1. Ability to retain control2. Risk proprietarial information loss3. Quality of product and service4. Potential loss of critical capability5. Risk of dependency6. Cost7. Lead time8. Risk of client contentionThe next step is to develop relative weights of importance for criteria. We will do this by assigning the most important criterion 100 points, and give proportional ratings for each of the others as given in Table 5.1:Weights are obtained by dividing each criterion’s assigned point value by the total of points (here 435). This yields weights shown in Table 5.2:Scoring of Alternatives over CriteriaThe next step of the SMART method is to score alternatives. This is an expression by the decision maker (or associated experts) of how well each alternative performs on each criterion. Scores range from 1.0 (ideal performance) to 0 (absolute worst performance imaginable). This approach makes the scores independent of scale, andindependent of weight. Demonstration is given in Table 5.3:Once weights and scores are obtained, value functions for each alternative are simply the sum products of weights times scores for each alternative. The closer to 1.0 (the maximum value function), the better. Table 5.4 shows value scores for the five alternatives:The outcome here is that in-house operations best satisfy the preference function of the decision maker. Obviously, different weights and scores will yielddifferent outcomes. But the method enables decision makers to apply a sound but simple analysis to aid their decision making.译文：供应链风险管理D.L. Olson 和D. Wu全球竞争，技术变化，以及不断寻找具有竞争优势的动机的供应链风险管理。

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 cost 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。

外文文献及翻译-供应链管理系统(SCMS)

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。

供应链中的战略成本管理,第二部分：特殊成本管理【外文翻译】

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。

仓储物流外文文献翻译中英文原文及译文2023-2023

仓储物流外文文献翻译中英文原文及译文2023-2023原文1：The Current Trends in Warehouse Management and LogisticsWarehouse management is an essential component of any supply chain and plays a crucial role in the overall efficiency and effectiveness of logistics operations. With the rapid advancement of technology and changing customer demands, the field of warehouse management and logistics has seen several trends emerge in recent years.One significant trend is the increasing adoption of automation and robotics in warehouse operations. Automated systems such as conveyor belts, robotic pickers, and driverless vehicles have revolutionized the way warehouses function. These technologies not only improve accuracy and speed but also reduce labor costs and increase safety.Another trend is the implementation of real-time tracking and visibility systems. Through the use of RFID (radio-frequency identification) tags and GPS (global positioning system) technology, warehouse managers can monitor the movement of goods throughout the entire supply chain. This level of visibility enables better inventory management, reduces stockouts, and improves customer satisfaction.Additionally, there is a growing focus on sustainability in warehouse management and logistics. Many companies are implementing environmentally friendly practices such as energy-efficient lighting, recycling programs, and alternativetransportation methods. These initiatives not only contribute to reducing carbon emissions but also result in cost savings and improved brand image.Furthermore, artificial intelligence (AI) and machine learning have become integral parts of warehouse management. AI-powered systems can analyze large volumes of data to optimize inventory levels, forecast demand accurately, and improve operational efficiency. Machine learning algorithms can also identify patterns and anomalies, enabling proactive maintenance and minimizing downtime.In conclusion, warehouse management and logistics are continuously evolving fields, driven by technological advancements and changing market demands. The trends discussed in this article highlight the importance of adopting innovative solutions to enhance efficiency, visibility, sustainability, and overall performance in warehouse operations.译文1：仓储物流管理的当前趋势仓储物流管理是任何供应链的重要组成部分，并在物流运营的整体效率和效力中发挥着至关重要的作用。

Strategic Management(战略管理-中英文)

Environments: 环境 •Internal内部 •External 外部
Competing via 竞争方式…
Rivalry: 竞争 •Business level strategies 经营层次战略 •Multiproduct strategies 产品多元化战略 •Mergers & acquisitions 并购
Competing via 竞争方式…
Rivalry: 竞争 •Business level strategies 经营层次战略 •Multiproduct strategies 产品多元化战略 •Mergers & acquisitions 并购
Market entry: 市场进入 •Across borders 跨国 •Alliances 联盟 •Entrepreneurship 创业
Market entry: 市场进入 •Across borders 跨国 •联盟 •Entrepreneurship 创业
External Environment Analysis 外部环境分析
Potential Entrants 潜在竞争对手 General Environment 总体环境
机动性增加，风险降低，资本需求降低 Allows the firm to focus on its core competencies. 发展核心竞争力
Potential problems with outsourcing: 外包可能产生的问题 Job losses for the firm’s communities. 企业岗位减少 Hard to reverse outsourcing decisions. 外包决策难以收回

供应链管理外文翻译文献

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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。