外文翻譯--戰(zhàn)略成本管理的供應(yīng)鏈采購管理的前景(節(jié)選-其他專業(yè)-在線瀏覽
2025-03-24 10:09本頁面
【正文】 critical. It sets the tone for the attitude that everyone in the anization 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 anizational 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 crossfunctional 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 crossfunctional 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 plex and time consuming to be done as part of PSM’s or the crossfunctional 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 anizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier shouldcost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottomline prices paid to suppliers. For large Fortune 500 panies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. For smaller anizations which might not have as great an ongoing 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 to bee 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 anization’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 anizations investigated do an excellent job of understanding and managing their internal cost drivers and supplierfacing cost drivers. Two of the anizations that have a strong management focus on customer relationships also do an excellent job of managing the customerfacing cost drivers. It is not clear from the study how well these anizations 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 menti
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