1、 Part 1: Structural Cost Management Material Source:Accounting HorizonsAuthor:Shannon W. Anderson and Henri C. Dekker SYNOPSIS: Strategic cost management is the deliberate alignment of a firms resources and associated cost structure with long-term strategy and short-term tactics. Although managers c
2、ontinue 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. I
3、n this first paper in a two-part series on strategic cost management in supply chains, we review 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 strate
4、gy. In the second part of the series we will consider executional cost management, which employs measurement and analysis tools _e.g., variance analysis, cost driver analysis, supplier scorecards_ to evaluate supply chain performance. Using selected studies in accounting, operations management, and
5、business strategy, we provide an overview of strategic cost management in supply chains, highlight contemporary developments, and suggest directions for future researchKeywords: interorganizational; supplier; supply chain management; value chain. INTRODUCTION The prevalence in the current business p
6、ress of stories about acquisitions, restructuring, outsourcing, and offshoring indicates the vigor with which firms are engaged in the “creative destruction” that is modern cost management. In a telling shift from prior decades when the focus of cost management was on reengineering internal processe
7、s for efficiency _e.g., just-in-time inventory, lean production_ and effectiveness _e.g., six-sigma quality initiatives, team production_, firms are taking up Shank and Govindarajans（1992, 1994） prescient challenge to manage costs throughout the value chain. As the value of purchased materials and s
8、ervices as a share of selling price has increased, firms findthemselves managing complex supply chains that include global suppliers, contract manufacturers, company-owned product and service centers, third-party logistics providers, and a network of transportation providers _Trebilcock 2007_. Altho
9、ugh a 2008 survey of top executives found that 57 percent identified cost reduction as the primary strategic goal for supply chain management（McKinsey & Company 2008）, complex supply chains also create new costs and risks that must be managed. In this paper we review recent research in accounting, o
10、perations management, and business strategy to highlight the interplay between research and new supply chain management practices. In the next section we provide an overview of strategic cost management and define the scope of our inquiry. The organizing framework that we employ incorporates element
11、s from Shank and Govindarajans（1992, 1994）discussion of structural and executional cost drivers and value chain analysis and Tomkins and Carrs （1996） dynamic model of strategic investment. In two subsequent sections we review selected studies that examine strategic cost management in supply chains a
12、nd discuss contemporary practices. First we focus on structural cost management decisions related to sourcing, supplier selection, and the design of supplier relationships. Then we turn to structural cost management decisions related to joint product and process design. The second paper in the two-p
13、art series will take up executional cost management in supply chains and review advances in research and practice aimed at measuring, monitoring, and improving supply transactions. STRATEGIC COST MANAGEMENT Cost management research has tended to fall into two related streams （Lord 1996）. Papers inth
14、e first research stream examine whether and how firms configure accounting data to support value chain analysis（e.g., Tomkins and Carr 1996; Dekker 2003; Hergert and Morris 1989）. Papers in the second research stream attempt to derive the relationship between a firms strategy and cost structure. The
15、 focus is on the causal relation between activity levels and the resources that are required （i.e., “cost drivers”）（ e.g., Anderson 1995; Ittner et al. 1997）. These research streams take as given the firms strategy and structure and focus on whether accounting records are capable of reflecting or de
16、tecting the economics of the chosen strategy. In this review we take Shank and Govindarajans（1992, 1994） broader perspective that much of what constitutes strategic cost management is found in choices about organizational strategy and structure. Following Anderson（2007）, we define “strategic cost ma
17、nagement” as deliberate decision making aimed at aligning the firms cost structure with its strategy and with managing the enactment of the strategy.1 We focus on interactions across firm boundaries; specifically, the buyer/ supplier interface, as a source of competitive advantage that can deliver l
18、ow cost, as well as high productivity, quality, customer responsiveness, and innovation （e.g., Gietzmann 1996; Dyer 1996; Cooper and Slagmulder 2004）. Shank and Govindarajan （1992, 1994）posited that two types of cost drivers are the basis for strategic cost management: structural cost drivers that r
19、eflect organizational structure, investment decisions, and the operating leverage of the firm, and executional 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 fu
20、nctions that use different inputs or combinations thereof to meet a particular market demand. Executional cost management is concerned instead with whether, for a given production function, the firm is on the efficient frontier. Structural and executional cost management are connected through improv
21、ement activities （Tomkins and Carr 1996）. For example, cost driver analysis is a catalyst for efficiency improvements of existing processesi.e., executional cost management and forreengineering processes to create a different cost structure ）（i.e., structural cost management）. STRUCTURAL COST MANAGE
22、MENT IN SUPPLY CHAINSSourcing, Supplier Selection, and Design of Supply Relationships Shank and Govindarajan（1992, 1994） argued that structural cost drivers associated with organizational structure, investment decisions, and the operating leverage of the firm define the playing field for strategic c
23、ost management. In supply chain management, structural cost management includes the decision to seek an external supplier with or without contemporaneous production by the buyer, selecting one or more external suppliers, and designing the buyer/supplier relationship. These elements of supply chain m
24、anagement 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 fit between employee skills and job requirements. Designing the buyer/supplier relationship encompasses
25、 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 th
26、e cost management decisions discussed in this section relate to balancing the “cost of control” against risks of interfirm transactions Anderson and Dekker 2005; Anderson et al. 2008. We review research and contemporary practices associated with sourcing decisions, supplier selection, and the design
27、 of buyer/supplier relations in the sections that follow.Sourcing: Make, Buy, or AllyOrganizational Boundaries A 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 conside
28、rs how and where in the value chain firms draw their organizational boundaries and which activities are conducted inside versus outside the firmGeyskens et al. 2006. In the make mode, firms vertically integrate and business units procure from other business units, with associated benefits of interna
29、l coordination and adaptation among firm units. In the buy mode, a firm procures input from other firms based on “arms-length contracting,” and markets provide incentives for the transaction to succeed. The ally mode has characteristics of both market and hierarchy because, although the buyer and su
30、pplier are separate firms, the supply relationship often includes collaboration in the uncertain realm of product and process design and a long or indefinite time horizon for interaction. Even when formal supply contracts exist, they are typically either very complex or,conversely, very simple and i
31、ntentionally incomplete to allow for subsequent renegotiation after uncertainties are resolved （Heide 1994）. “Hybrid” organizational forms offer high-powered profit incentives （though weaker than in “pure markets”） and enhanced coordination（though weaker than in “hierarchies”）（Williamson 1991）. A va
32、riety of hybrid forms are used in buyer/supplier collaborations, including contractual agreements, minority equity participation, and joint ventures, and each is associated with different costs and offers different degrees of control over collaborative activity译文基于供应链的战略成本管理 第一部分:结构性成本管理 资料来源: 会计视野 作者:夏伦?安德森 亨利?德克 综述:战略成本管理使企业的资源与企业长期战略、短期战术的相关的成本结构保持一致。虽然许多管理者继续以实现效率和效益的最大化为目标,.整个价值链日益完善:通过重组企业结构、重整企业资源、再造业务流程并依据客户需求重新评估企业所提供产品和服务。基于供应链的战略成本管理系列由两个部分组成。通过这篇文章,我们首先回顾结构性成本管理。该系列的第二部分讲的是执行性成本管理,我们将采用测量和分析工具（例如,方差、成本动因、供应商积分卡）对供应链进行绩效评价。通过会计、经营管理和公司战略等方面
