外文翻譯--戰(zhàn)略成本管理的供應(yīng)鏈采購(gòu)管理的前景(節(jié)選-其他專業(yè)(編輯修改稿)
2025-02-24 10:09 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 es of the team and the business unit or units that the team supports. Next, each anization 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 monality across cost management specialists in these anizations 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 consciousness culture. Is everyone in the anization held accountable for cost management? Is it part of their performance reviews, annual goal setting, and overall expectations? The stronger the costconsciousness culture, the greater the support for the team and the mitment to its results. In the center of Figure 1, the crossfunctional team engages in activities designed to reduce the anization’s cost, such as identifying cost drivers and changing processes using a total cost of ownership approach, engaging in online reverse auctions, or working with suppliers on development. The way that the anizations 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 valueadded 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 Cost Management Approaches: The key characteristics that anizations with effective strategic cost management systems should display are shown in Table 3. Table 3 was developed as a posite ideal of the best characteristics of the core supply chain anizations studied. It is not representative of any one anization. There are specific attributes related to way the anization understands and manages the relationship with the customer, its supplier, and related to their own internal anization. The key anizational characteristics have been divided into cultural/anizational issues, measurement issues, and information/munication issues. Internal requirements/characteristics – Both the customerfacing and supplierfacing characteristics stem from inside the anization. The internal culture and anizational structure create the framework for effective supply chain cost management. Internally, an effective costmanagement culture is characterized by top management support for cost management and a high level of cost and value consciousness throughout the pany. In addition to dedicated resources to support supply chain cost management, crossfunctional teams are used to identify a
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