戰(zhàn)略成本管理的供應(yīng)鏈-采購管理的前景[外文翻譯]

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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：StrategicCostManagementintheSupplyChain:APurchasingandSupplyManagementPerspectiveInthecourseofthisstudy,itbecameclearthateffectivestrategiccostmanagementhasbothstrategicandtacticalaspectsthatmustbewellexecutedinordertodeliverresults.Thestrategicframeworkandtactic

2、alelementsofcostmanagementastheyaffectPSMareshown,whichalsoshowsthesoftandhardresultsofeffectivecostmanagementasrelatedtoPSM.Theactualprocessesinwhichcross-functionalteamsengagetosupportstrategiccostmanagementincludemanytacticalelements.Inmostorganizationsstudied,thestrategiccost

3、managementprocessoccursasanintegralpartofthenewproductdevelopmentprocessorthestrategicsourcingprocess.Itisnota“stand-aloneactivity,”butrathercentralpartofsupplierselectionandsupplybasemanagement.SomeoftheprocessesandtoolsthatarepartofthestrategiccostmanagementprocessarelistedinTa

4、ble2,andpresentedinmoredepthinthebodyofthereport.Across-disciplinaryteamoftwoormoreindividuals,includingPSM,wasthenormforcarryingoutstrategiccostmanagementinthefivecoreorganizationsstudied.Often,thecostmanagementactivitieswerepartofanother,largerprocess,suchasastrategicsourcingev

5、ent,anewproductdevelopmentprocess,orpartofanon-goingcontinuousimprovementeffort.InexploringFigure1indetail,itisclearthatthecross-functionalteamthatworksonstrategiccostmanagementhasnumeroushigh-levelissuesthatitmustconsider.First,thepriceandfeatureneedsoftheultimatecustomermustbeh

6、eavilyweighted,ortheresultwillbeaproductthatcustomerscannotafford,thatdoesnotmeettheirneeds,orboth.OrganizationalSupportatallLevels:WhilePSMisheldtoahighlevelofaccountabilityforstrategiccostmanagementanddeliveringbottom-linesavings,PSMcannotbesuccessfulwithoutextensivesupportfrom

7、othersthroughouttheorganization.Firstandforemost,topmanagementsupportiscritical.Itsetsthetonefortheattitudethateveryoneintheorganizationhastowardstrategiccostmanagement.Throughthebusinessunitandfunctionalmetrics,topmanagementdeterminesthenatureandextentofcostmanagementfocusasanor

8、ganizationalpriority.Basedonthis,PSMneed