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1、本科畢業(yè)論文(設(shè)計)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