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】

毕业论文外文翻译--供应链的战略成本管理(英语原文+中文翻译)

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Strategic Cost Management in Supply ChainsPart 1: Structural Cost ManagementShannon W. Anderson and Henri C. DekkerAbstract: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm increasingly, Improvements are obtained across the value chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this article, we review strategic cost management, especially structural cost management. Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy.Key wards: structural cost management; 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 strategy and structure and focus on whether accounting records are capable of reﬂecting or detecting the economics of the chosen strategy. In this review we take Shank’s broader perspect ive 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 efficient frontier. 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 o pportunities 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 the “cost of control” against risks of inter-ﬁrm transactions. We review research and contemporary practices associated with sourcing decisions, supplier selection in the sections that follow.4 SOURCING: MAKE; BUY OR ALLYA core component of structural cost management is the decision to execute activities within the ﬁrm or to outsource them to another party. The so-called “make-buy-or-ally” decision considers how and where in the value chain firms draw their organizational boundaries and which activities are conducted inside versus outside the ﬁrm. Although the buyer and supplier are separate ﬁrms, the supply relationship often includes collaboration in the uncertain realm of product and process design.Transaction cost economics is the most widely used framework for explaining firm boundary and organizational design choices. Production costs are deﬁned by production technology and efficiency. A buyer and supplier’s production costs may di ffer if they use different technology, operate at different scales, or operate with different efficiency A buyer’s cost accounting recordsmay 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 anti cipated 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 advantage, 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 importanc e 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 Researchﬁndthat 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, sourcing decisions are critical to structural cost management in supply chains; how-ever, there is little evidence that cost accountants have extended their expertise to include all relevant costs. Moreover, although risk management is becoming more common and supply chain risk is foremost among the risks that ﬁrms seek to control,accountants are primarily involved with controlling and mitigating risk.8 SUPPLIER SELECTIONThe search process of ﬁnding a supply partner is itself costly, entailing as it does identifying alternatives, evaluating supplier capabilities, and managing the ﬁnal selection process. Although TCE suggests that supplier selection is a cost-minimizing choice, the RBV identiﬁes a broader set of decision criteria. In particular, selecting suppliers with capabilities and resources that match the buyer’s needs is critical to supply chain performance and coordination. Key capabilities that have been shown to directly impact performance include inventory management, production planning and control, cash ﬂow requirements, and product/service quality. Das and Teng defined ﬁnancial resources, technological, physical, and managerial resources as the basis for alliance activity. Prior s tudies 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 selection criteria can include “hard,” quantitative measures of performance; however, frequently they are complemented with “soft” measures that capture qualitative aspects of the desired relationship with the supplier.The success of buyer/supplier relation-ships characterized as “partnerships” is related to the buyer’s use of criteria other than price in selecting suppliers. As in the decision to outsource, the recognition of risks can be essential in supplier selection processes. Relational risks, performance risks, and their associated costs are avoided when suppliers are selected based on evidence of trustworthiness and competence. Accordingly, the selection process and selection criteria should reﬂect both the type of supplier resources and competencies needed, and the anticipated risks of the relationship. These factors also link the sourcing decision and supplier.CONCLUSIONIncreasingly, business strategy focuses on reexamining the b oundaries 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.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。

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。

供应商管理中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)互利共赢的供应商质量控制前言近年来，随着对供应链的重视，供应商管理正逐渐成为企业和学术界的关注对象，IS09000族标准以及QS 9000标准都对供应商的管理提出了相应的要求，与供应商管理有关的研究成果正逐渐增多，一些软件巨头也推出了供应商关系管理的软件，但是在这些研究成果和应用软件中，涉及到的供应商质量控制的内容只是一些最基本的要求，而供应商质量控制恰恰是供应商管理的最基本、最重要的内容。

另一方而，质量管理界对质量控制的研究取得了大量的成果，遗憾的是这些成果大多依然局限于企业的内部控制，仅仅研究从企业内部各环节如何改善产品的质量，而基于供应链的角度来研究质量控制的成果尚不多见。

因此，系统地研究经济全球化形势下供应商质量控制的理论与方法，将有助于推动我国企业产品质量的快速提高和供应链竞争优势的形成与巩固。

1、质量与企业共存质量一直是一个随着时代的变化而不断变化的概念，人们对质量的认识也往往因关注点不同而有所不同。

如，早在1908年，通用汽车公司的工程师们在皇家汽车俱乐部会员们的面前拆解了3辆凯迪拉克轿车，并把这些零件混在一起，而后从中选择零件重新组装成车，然后驾车绝尘而去。

这令在场的会员极为震惊，认为凯迪拉克车质量之高令人惊叹。

显然在当时，汽车零件具有互换性是一种了不起的质量特性，这也是福特公司的N型车和T型车取得辉煌成功的重要原因。

时至今日，即使农用三轮车的零部件也具有极高的互换性，零部件的标准化和互换性已经是理所当然的事情，不再是吸引顾客的重要质量特性。

可见质量的内涵是不断变化的。

那么究竟什么是质量呢?（1）市场竟争就是企业间对“顾客”的争夺，在日益激烈的“顾客”争夺战中，质量、价格、交付(交付日期、方式和手段)和服务是企业常用的四个法宝，其中质量是根本，离开质量其他三项将变得毫无意义，因此可以说质量己成为市场竞争的焦点。

它反映了产品是否能够反映顾客需求、能否满足顾客需求，从面决定了产品的市场前途。

战略成本管理及其主要分析方法

战略成本管理及其主要分析方法战略成本管理（Strategic;Cost;Management，简称SCM）指人员运用专门提供本身及竞争对手的资料，帮助管理者形成和评价企业战略，从而创造竞争优势，使企业有效地适应外部持续变化的环境，亦可表述为“不同战略选择下如何组织成本管理”，即将成本信息贯穿于整个循环过程中，通过对公司成本结构、成本行为的全面了解、控制与改善，寻求长久的竞争优势。

为使企业取得长期竞争优势，我们归纳了以下三种SCM 的分析方法。

一、价值链分析法每一种最终产品从其最初的原材料投入到达最终的消费者手中，都要经过无数个相互联系的作业环节，这就是作业链。

价值链分析法由波特首先提出，它将基本的原材料到最终用户之间的价值链分解成与战略相关的活动，以便理解成本的性质和差异产生的原因，是确定竞争对手成本的工具，也是SCM制定本公司竞争策略的基础。

我们可以从内部、纵向和横向三个角度展开分析。

1.内部价值链分析这是企业进行价值链分析的起点。

企业内部可分解为许多单元价值链，商品在企业内部价值链上的转移完成了价值的逐步积累与转移。

每个单元链上都要消耗成本并产生价值，而且它们有着广泛的联系，如生产作业和内部后勤的联系、质量控制与售后服务的联系、基本生产与维修活动的联系等。

深入分析这些联系可减少那些不增加价值的作业，并通过协调和最优化两种策略的融洽配合，提高运作效率、降低成本，同时也为纵向和横向价值链分析奠定基础。

毕业论文2.纵向价值链分析它反映了企业与供应商、销售商之间的相互依存关系，这为企业增强其竞争优势提供了机会。

企业通过分析上游企业的产品或服务特点及其与本企业价值链的其他连接点，往往可以十分显著地自身成本，甚至使企业与其上下游共同降低成本，提高这些相关企业的整体竞争优势。

例如，施乐公司通过向供应商提供其生产进度表，使供应商能将生产所需的元器件及时运过来，同时降低了双方的库存成本。

在对各类联系进行了分析的基础上，企业可求出各作业活动的成本、收入及资产报酬率等，从而看出哪一活动较具竞争力、哪一活动价值较低，由此再决定往其上游或下游并购的策略或将自身价值链中一些价值较低的作业活动出售或实行外包，逐步调整企业在行业价值链中的位置及其范围，从而实现价值链的重构，从根本上改变成本地位，提高企业竞争力。

成本管理外文文献及翻译

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

在这种情况下，业务成本的高低水平，直接决定企业的盈利能力和竞争实力的大小。

因此，加强企业成本管理业务已经成为一个生存和发展的必然选择。

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

传统的成本管理目的已经减少，以降低成本，节约成本为基本手段。

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

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

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

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

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

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

第二是成本核算方法不当造成的失真。

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

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

供应链管理外文文献及翻译

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.。

外文翻译---供应链管理ABC

毕业设计(论文)外文资料翻译外文出处：The ABCs of Supply Chain (用外文写)Management附件：1.外文资料翻译译文；2.外文原文。

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

以下是供应链管理的五个基本组成模块：计划--它是供应链的战略层面。

企业需要有一个控制所有资源的战略以满足客户对产品或服务的需求。

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

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

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

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

采购—选择供给你提供用来生产产品或服务的原材料或服务的供应商。

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

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

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

采购作业包含了寻找供货商、收料、进料品检、拒收与发料作业。

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

制造—这是制造步骤。

计划这些必需的活动：生产、测试、包装、预出货。

战略成本管理方法及其运用

战略成本管理方法及其运用
战略成本管理方法是指一种管理方法，通过该方法可以帮助企
业确定有效的成本控制策略，使其能够在竞争激烈的市场环境中保
持竞争优势。

下面是一些常用的战略成本管理方法：
1. ABC成本管理法（Activity-Based Costing）
ABC成本管理法主要是以活动为基础进行成本计算和分配，这
样可以更加精确地获得产品或服务的成本。

该方法通常用于企业内
部的成本计算和管理。

2. 集中采购和供应管理
当企业对原材料、产品和服务等进行采购时，可以集中采购和
供应管理，这样可以获得更具竞争力的价格和服务。

此外，通过集
中采购和供应管理，企业可以减少决策次数，提高采购效率，降低
运营成本。

3. 供应商筛选
通过对供应商进行筛选，企业可以选择最具成本效益的供应商，从而降低采购成本。

在进行供应商筛选时，企业应该重视供应商的
资质和能力，并与供应商建立长期稳定的合作关系。

4. 激励制度
通过激励制度，可以鼓励员工更加努力地工作，提高工作效率。

例如，可以设置绩效工资制度、股票激励制度等。

这些制度可以帮
助企业节约成本、提高工作效率和员工士气。

5. 可持续采购
采用可持续采购方式对环境和社会贡献进行评估，并优先选择对环境和社会有贡献的供应商。

这样可以增加企业的社会形象和品牌知名度，加强与利益相关者的合作关系，进而提高企业的市场竞争力。

总之，战略成本管理方法和技巧的应用可以帮助企业在长期保持竞争优势和稳健发展的过程中，有效控制成本，提高生产效率和市场竞争力。

供应链成本管理

组织间成本管理（Interorganizational Cost Management，ICM）是对供应链中有合作关系的相关企业进行的一种成本管理方法。目标是通过共同的努力来降低成本。为了完成这个目标，所有参与的企业应该认同这个观点：“我们同坐一条船”，并且要鼓励他们增加整个供应链的效率而不是他们自身的效率。如果整个供应链变的更加效率，那么他们分得的利润也就更多。因此，组织间成本管理是一种增加整个供应链利润的方法。由于它在很大程度上依赖于协调，所以它只适用于精细型供应链，因为在精细型供应链中，买卖双方互相影响，信息共享程度也很高。为了使组织间成本管理行之有效，任何改进措施取得的超额利润应该让所有参与的企业共享。这种共享可以刺激到所有参与企业可以更好的共同合作。在供应链中，企业可以有三种途径来应用组织间成本管理来协调降低成本的活动。
第四，顾客和消费者越来越看重产品的价值。曾经一度，品牌和供应商具有一定的价格号召力，因为当时市场认为不可能以较低的价格生产出高质量的产品。
为了缓解不断的降价压力，保证一定的利润水平，企业必须寻求降低成本的方法，以度过降价委托代理
交易成本组织间成本
价值链概念由迈克尔?波特于1985年在其《竞争优势》一书中首先提出，倡导运用价值链进行战略规划和管理，以帮助企业获取并维持竞争优势。价值链分析思想认为，每一个企业所从事的在经济上和技术上有明确界限的各项活动都是价值活动，这些相互联系的价值活动共同作用为企业创造价值，从而形成企业的价值链。比如，每一种产品从最初的原材料投入至到达最终消费者手中，要经历无数个相互联系的作业环节——作业链。这种作业链既是一种产品的生产过程，也是价值创造和增值的过程，从而形成竞争战略上的价值链。
供应链成本管理
以成本为手段的供应链管理方法

Strategic Cost Management：战略成本管理

You have only ONE reputation...
STRATEGIC COST MANAGEMENT-FALL 2004
1-10
Cost Actg. Review
Cost…an economic sacrifice
STRATEGIC COST MANAGEMENT-FALL 2004
1-11
1-9
Ethics and You
You will face an ethical challenge It could impact
Your job Your family Your relationships Your financial stability Your physical well-being
Managerial Accounting Model
Communication Environment
Plan
Adjust
Accounting Information
Implement
Monitor
STRATEGIC COST MANAGEMENT-FALL 2004
1-5
Four Management Functions
STRATEGIC COST MANAGEMENT-FALL 2004
1-13
Manufacturing Cost Flows
BOH
RAW MATERIAL
B O/H R/M
WORK-IN-PROCESS
B O/H WIP
FINISHED GOODS
B O/H F/G
R/M TRANSFERS
I
R/M PURCHASES
STRATEGIC COST MANAGEMENT-FALL 2004

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。

供应链中的成本管理

供应链中的成本管理在当今竞争激烈的商业环境中，供应链管理已成为企业成功的关键因素之一。

而在供应链管理中，成本管理更是重中之重，它直接关系到企业的盈利能力和市场竞争力。

供应链成本管理涵盖了从原材料采购到产品交付给最终客户的整个流程中所产生的所有成本。

这包括采购成本、运输成本、库存成本、生产成本、销售成本等等。

有效地管理这些成本，不仅可以降低企业的运营成本，还能提高供应链的效率和响应速度，从而更好地满足客户需求。

采购成本是供应链成本中的一个重要组成部分。

企业在采购原材料和零部件时，需要与供应商进行谈判，以获取最优的价格和条款。

然而，仅仅关注价格是不够的，还需要考虑供应商的质量、交货期、服务等因素。

选择一个可靠的供应商，虽然可能价格稍高，但能保证原材料的质量稳定，减少因质量问题导致的生产延误和成本增加。

此外，通过与供应商建立长期的合作关系，可以实现规模经济，降低采购成本。

运输成本也是不容忽视的一部分。

在全球化的供应链中，产品往往需要经过长途运输才能到达目的地。

运输方式的选择（如海运、空运、陆运）、运输路线的规划以及运输批量的大小都会影响运输成本。

合理规划运输方案，选择合适的运输方式和路线，可以降低运输成本，同时保证货物按时到达。

库存成本是供应链成本管理中的一个难点。

过多的库存会占用大量的资金，增加仓储成本和管理成本；而过少的库存又可能导致缺货，影响生产和销售。

因此，企业需要通过精确的需求预测和库存管理，来保持合理的库存水平。

采用先进的库存管理技术，如准时制（JIT）库存管理和供应商管理库存（VMI），可以有效地降低库存成本。

生产成本的控制同样重要。

企业需要优化生产流程，提高生产效率，降低废品率和返工率。

通过引入先进的生产技术和设备，以及对员工进行培训，可以提高生产效率，降低生产成本。

销售成本包括营销费用、客户服务费用等。

在市场推广方面，企业需要合理安排营销预算，选择有效的营销渠道，以提高营销效果。

同时，提供优质的客户服务，虽然会增加一定的成本，但可以提高客户满意度和忠诚度，从而促进销售，从长期来看是有益的。

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。

The-logistics-cost-物流成本控制control-外文翻译

物流成本控制The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overall costs of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, managementcost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods in where? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing thecost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of servicelevel, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increasethe cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level of logistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost. The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economic environment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%.Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role.The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance oflogistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the international large-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonable application characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than 000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logistics cost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn willreduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities, starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize thestorage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravity shelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people.(4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt a multi-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process ofcan and should be gradual. Wal-mart in the United States to use large computers to set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet the demand of the enterprise logistics management and cost. The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise V alue Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surrounding residents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterpriseswith services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics management research, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.中文随着科学技术的快速发展和经济全球化趋势的增强，世界经济国家面临着前所未有的机遇和挑战。

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】

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

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

毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。

供应链下的多级存货管理【外文翻译】

本科毕业论文（设计）外文翻译原文：Multi-echelon inventory management in supply chains Historically, the echelons of the supply chain, warehouse, distributors, retailers, etc., have been managed independently, buffered by large inventories. Increasing competitive pressures and market globalization are forcing firms to develop supply chains that can quickly respond to customer needs. To remain competitive and decrease inventory, these firms must use multi-echelon inventory management interactively, while reducing operating costs and improving customer service.Supply chain management (SCM) is an integrative approach for planning and control of materials and information flows with suppliers and customers, as well as between different functions within a company. This area has drawn considerable attention in recent years and is seen as a tool that provides competitive power .SCM is a set of approaches to integrate suppliers, manufacturers, warehouses, and stores efficiently, so that merchandise is produced and distributed at right quantities, to the right locations and at the right time, in order to minimize system-wide costs while satisfying service-level requirements .So the supply chain consists of various members or stages. A supply chain is a dynamic, stochastic, and complex system that might involve hundreds of participants.Inventory usually represents from 20 to 60 per cent of the total assets of manufacturing firms. Therefore, inventory management policies prove critical in determining the profit of such firms. Inventory management is, to a greater extent, relevant when a whole supply chain (SC), namely a network of procurement, transformation, and delivering firms, is considered. Inventory management is indeed a major issue in SCM, i.e. an approach that addresses SC issues under an integrated perspective.Inventories exist throughout the SC in various forms for various reasons. Thelack of a coordinated inventory management throughout the SC often causes the bullwhip effect, namely an amplification of demand variability moving towards the upstream stages. This causes excessive inventory investments, lost revenues, misguided capacity plans, ineffective transportation, missed production schedules,and poor customer service.Many scholars have studied these problems, as well as emphasized the need of integration among SC stages, to make the chain effectively and efficiently satisfy customer requests (e.g. reference). Beside the integration issue, uncertainty has to be dealt with in order to define an effective SC inventory policy. In addition to the uncertainty on supply (e.g. lead times) and demand, information delays associated with the manufacturing and distribution processes characterize SCs.Inventory management in multi-echelon SCs is an important issue, because thereare many elements that have to coordinate with each other. They must also arrangetheir inventories to coordinate. There are many factors that complicate successful inventory management, e.g. uncertain demands, lead times, production times, product prices, costs, etc., especially the uncertainty in demand and lead times where the inventory cannot be managed between echelons optimally.Most manufacturing enterprises are organized into networks of manufacturingand distribution sites that procure raw material, process them into finished goods, and distribute the finish goods to customers. The terms ‘multi-echelon’ or ‘multilevel‘production/distribution networks are also synonymous with such networks(or SC), when an item moves through more than one step before reaching the final customer. Inventories exist throughout the SC in various forms for various reasons. Atany manufacturing point, they may exist as raw materials, work in progress, or finished goods. They exist at the distribution warehouses, and they exist in-transit, or‘in the pipeline’, on each path linking these facilities.Manufacturers procure raw material from suppliers and process them into finished goods, sell the finished goods to distributors, and then to retail and/or customers. When an item moves through more than one stage before reaching thefinal customer, it forms a ‘multi-echelon’ inventory system. The echelon stock of a stock point equals all stock at this stock point, plus in-transit to or on-hand at any of its downstream stock points, minus the backorders at its downstream stock points.The analysis of multi-echelon inventory systems that pervades the business world has a long history. Multi-echelon inventory systems are widely employed to distribute products to customers over extensive geographical areas. Given the importance of these systems, many researchers have studied their operating characteristics under a variety of conditions and assumptions. Since the development of the economic order quantity (EOQ) formula by Harris (1913), researchers and practitioners have been actively concerned with the analysis and modeling of inventory systems under different operating parameters and modeling assumptions .Research on multi-echelon inventory models has gained importance over the last decade mainly because integrated control of SCs consisting of several processing and distribution stages has become feasible through modern information technology. Clark and Scarf were the first to study the two-echelon inventory model. They proved the optimality of a base-stock policy for the pure-serial inventory system and developed an efficient decomposing method to compute the optimal base-stock ordering policy. Bessler and Veinott extended the Clark and Scarf model to include general arbores cent structures. The depot-warehouse problem described above was addressed by Eppen and Schrage who analyzed a model with a stockless central depot. They derived a closed-form expression for the order-up-to-level under the equal fractile allocation assumption. Several authors have also considered this problem in various forms. Owing to the complexity and intractability of the multi-echelon problem Hadley and Whitin recommend the adoption of single-location, single-echelon models for the inventory systems.Sherbrooke considered an ordering policy of a two-echelon model for warehouse and retailer. It is assumed that stock outs at the retailers are completely backlogged. Also, Sherbrooke constructed the METRIC (multi-echelon technique for coverable item control) model, which identifies the stock levels that minimize the expected number of backorders at the lower-echelon subject to a bud get constraint. This modelis the first multi-echelon inventory model for managing the inventory of service parts. Thereafter, a large set of models which generally seek to identify optimal lot sizes and safety stocks in a multi-echelon framework, were produced by many researchers. In addition to analytical models, simulation models have also been developed to capture the complex interaction of the multi-echelon inventory problems.So far literature has devoted major attention to the forecasting of lumpy demand, and to the development of stock policies for multi-echelon SCs Inventory control policy for multi-echelon system with stochastic demand has been a widely researched area. More recent papers have been covered by Silver and Pyke. The advantage of centralized planning, available in periodic review policies, can be obtained in continuous review policies, by defining the reorder levels of different stages, in terms of echelon stock rather than installation stock.Rau et al. , Diks and de Kok , Dong and Lee ,Mitra and Chatterjee , Hariga , Chen ,Axsater and Zhang , Nozick and Turnquist ,and So and Zheng use a mathematic modeling technique in their studies to manage multi-echelon inventory in SCs. Diks and de Kok’s study considers a divergent multi-echelon inventory system, such as a distribution system or a production system, and assumes that the order arrives after a fixed lead time. Hariga, presents a stochastic model for a single-period production system composed of several assembly/processing and storage facilities in series. Chen, Axsater and Zhang, and Nozick and Turnquist consider a two-stage inventory system in their papers. Axsater and Zhang and Nozickand Turnquist assume that the retailers face stationary and independent Poisson demand. Mitra and Chatterjee examine De Bodt and Graves’ model (1985), which they developed in their paper’ Continuous-review policies for a multi-echelon inventory problem with stochastic demand’, for fast-moving items from the implementation point of view. The proposed modification of the model can be extended to multi-stage serial and two -echelon assembly systems. In Rau et al.’s model, shortage is not allowed, lead time is assumed to be negligible, and demand rate and production rate is deterministic and constant. So and Zheng used an analytical model to analyze two important factors that can contribute to the high degree of order-quantity variability experienced bysemiconductor manufacturers: supplier’s lead time and forecast demand updating. They assume that the external demands faced by there tailor are correlated between two successive time periods and that the retailer uses the latest demand information to update its future demand forecasts. Furthermore, they assume that the supplier’s delivery lead times are variable and are affected by the retailer’s order quantities. Dong and Lee’s paper revisits the serial multi-echelon inventory system of Clark and Scarf and develops three key results. First, they provide a simple lower-bound approximation to the optimal echelon inventory levels and an upper bound to the total system cost for the basic model of Clark and Scarf. Second, they show that the structure of the optimal stocking policy of Clark and Scarf holds under time-correlated demand processing using a Martingale model of forecast evolution. Third, they extend the approximation to the time-correlated demand process and study, in particular for an autoregressive demand model, the impact of lead times, and autocorrelation on the performance of the serial inventory system.After reviewing the literature about multi-echelon inventory management in SCs using mathematic modeling technique, it can be said that, in summary, these papers consider two, three, or N-echelon systems with stochastic or deterministic demand. They assume lead times to be fixed, zero, constant, deterministic, or negligible. They gain exact or approximate solutions.Dekker et al. analyses the effect of the break-quantity rule on the inventory costs. The break-quantity rule is to deliver large orders from the warehouse, and small orders from the nearest retailer, where a so-called break quantity determines whether an order is small or large. In most l-warehouse–N-retailers distribution systems, it is assumed that all customer demand takes place at the retailers. However, it was shown by Dekker et al. that delivering large orders from the warehouse can lead to a considerable reduction in the retailer’s inventory costs. In Dekker et al. the results of Dekker et al. were extended by also including the inventory costs at the warehouse. The study by Mohebbi and Posner’s contains a cost analysis in the context of a continuous-review inventory system with replenishment orders and lost sales. The policy considered in the paper by V ander Heijden et al. is an echelon stock, periodicreview, order-up-to policy, under both stochastic demand and lead times.The main purpose of Iida’s paper is to show that near-myopic policies are acceptable for a multi-echelon inventory problem. It is assumed that lead times at each echelon are constant. Chen and Song’s objective is to minimize the long-run average costs in the system. In the system by Chen et al., each location employs a periodic-review, or lot-size reorder point inventory policy. They show that each location’s inventory positions are stationary and the stationary distribution is uniform and independent of any other. In the study by Minner et al., the impact of manufacturing flexibility on inventory investments in a distribution network consisting of a central depot and a number of local stock points is investigated. Chiang and Monahan present a two-echelon dual-channel inventory model in which stocks are kept in both a manufacturer warehouse (upper echelon) and a retail store (lower echelon), and the product is available in two supply channels: a traditional retail store and an internet-enabled direct channel. Johansen’s system is assumed to be controlled by a base-stock policy. The independent and stochastically dependent lead times are compared.To sum up, these papers consider two- or N-echelon inventory systems, with generally stochastic demand, except for one study that considers Markov-modulated demand. They generally assume constant lead time, but two of them accept it to be stochastic. They gain exact or approximate solutions.In multi-echelon inventory management there are some other research techniques used in literature, such as heuristics, vary-METRIC method, fuzzy sets, model predictive control, scenario analysis, statistical analysis, and GAs. These methods are used rarely and only by a few authors.A multi-product, multi-stage, and multi-period scheduling model is proposed by Chen and Lee to deal with multiple incommensurable goals for a multi-echelon SC network with uncertain market demands and product prices. The uncertain market demands are modeled as a number of discrete scenarios with known probabilities, and the fuzzy sets are used for describing the sellers’ and buyers’ incompatible preference on product prices.In the current paper, a detailed literature review, conducted from an operational research point of view, is presented, addressing multi-echelon inventory management in supply chains from 1996 to 2005.Here, the behavior of the papers, against demand and lead time uncertainty, is emphasized.The summary of literature review is given as: the most used research technique is simulation. Also, analytic, mathematic, and stochastic modeling techniques are commonly used in literature. Recently, heuristics as fuzzy logic and GAs have gradually started to be used.Source: A Taskin Gu¨mu¨s* and A Fuat Gu¨neri Turkey, 2007. “Multi-echelon inventory management in supply chains with uncertain demand and lead times: literature review from an operational research perspective”. IMechE V ol. 221 Part B: J. Engineering Manufacture. June, pp.1553-1570.译文：供应链下的多级存货管理从历史上看，多级供应链、仓库、分销商、零售商等，已经通过大量的库存缓冲被独立管理。

供应链管理外文翻译文献

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

供应链中的成本管理

供应链中的成本管理世界的一体化和商务的改变了传统的商业规则。

已经难以再依靠传统的成本控制手段，如通过控制单位产品的物资消耗来提高材料利用率以降低材料成本，通过提高劳动生产率控制产品单耗工时以降低人工成本，通过提高产品产量、扩大生产规模以降低单位产品负担的固定成本等。

即使20世纪70年代以后出现适时制造、看板管理、精益制造、价值工程、全面质量管理等管理技术和，随着技术进步、工资上涨及需求变化，企业在上述各方面的成效越来越低。

在这种背景下，供应链管理以一种全新的企业成本管理模式产生并很快得到发展和完善。

所谓供应链管理，伊文斯;（Evens）认为，是通过前馈的信息流和反馈的物流、信息流将供应商、制造商、分销商、零售商及最终用户连成一个整体的管理模式，它采用集成的管理思想和方法，视链上的各企业为一个不可分割的整体，使其共同分担采购、生产、销售的职能。

围绕顾客需求设计和规划企业的经营战略是供应链管理的灵魂。

二、供应链中成本管理的特点供应链管理的作用在于通过系统的设计和管理各供应环节，使企业更好地满足客户需求，使供应链系统的总成本最优。

与传统的成本管理相比，供应链中的成本管理具有以下特点：1.与传统的生产导向不同，它是一种需求拉动型的成本管理模式。

将顾客需求及客户订单作为生产、采购的拉动力，以控制资金占用成本。

张瑞敏称市场经济为订单经济，就是通过建立ERP、CRM等信息技术支撑体系，设计更具弹性的生产能力，以市场需求为企业经营的向导。

需求拉动生产，即有市场需求才组织生产，企业的产、供、销等经济活动都要适时适地适量，从而减少存货资金占用费用、仓储费用以及存货损失和价值损失。

毕业论文2.传统成本认为提高客户服务水平必然导致成本上升，而保证安全生产和经营必须依靠大量库存，因此这种成本管理的目标就是单纯地追求企业成本与服务水平之间的平衡。

但在供应链系统中，改善服务和降低成本这两个目标可同时实现。

一个有效的例子是美国国家半导体公司，在两年的时间内，公司通过关闭全球六个仓库、从新成立的中央配送中心采取向顾客空运微型集成电路的做法，不仅降低了销售成本2.5％，而且缩短交货时间47％，增加了销售额34％。