供應鏈成本管理的基礎理論與方法研究外文翻譯

1、<p><b>　　外文翻譯之一</b></p><p>　　Supply chain cost management and value-based pricing</p><p>　　Author：Martin Christopherａ, John Gattornaｂ</p><p>　　Nationality：ａUnited K

2、ingdom，ｂAustralia</p><p>　　Source：Industrial Marketing Management 34 (2005) 115– 121</p><p><b>　　原文正文：</b></p><p>　　3. Reducing the cash-to-cash cycle time</p>&l

3、t;p>　　From an organizational standpoint, a critical performance measure is　cash-to-cash cycle time. From the moment when a business spends money with suppliers for materials and components, through the manufacturing a

4、nd assembly process to final distribution and after-market support, time is being consumed. That time is represented by the number of days of inventory in the pipeline, whether as raw materials, work-in-progress, goods i

5、n transit, or time taken to process orders, issue replenishment order</p><p>　　Detailed analysis of logistics pipelines often reveals that the length of these cash-to-cash cycles can be significant—often mea

6、sured in months rather than days. Anything that can be done to refine that end-to-end time clearly means a release of working capital and hence a reduction in cost. The likelihood also is that most of the time in the pip

7、eline will be non-value-adding time and, in particular, it will be ‘idle Time’ or time spent as inventory that is not on the move. </p><p>　　Supply chain mapping can enable the identification of opportunitie

8、s for reducing inventory and hence cost (Scott & Westbrook, 1991). (Fig. 3) shows an actual map for a particular product, a clothing item. The vertical lines reflect the average inventory over the period of investiga

9、tion at each step in the chain.</p><p>　　Examination of the map highlights the fact that most inventory seems to lie at the interfaces between organizational entities in the chain. In fact, there is a duplic

10、ation of inventory—the supplier carries inventory, their customer carries inventory of the same product. Why is this? The reason is that this inventory is held by both parties as safety stock. Because there is no clear l

11、ine of sight between the two adjacent entities in the chain—no shared information on the rate of orders or usage—b</p><p>　　Essentially, the root cause of this excess inventory is lack of visibility caused b

12、y lack of communication. Fortunately, there is now a growing recognition of the importance of shared information in the supply chain. In consumer goods distribution, for example, the adoption of ‘Collaborative Planning F

13、orecasting and Replenishment’ (CPFR) is beginning to make a difference. CPFR, as the phrase suggests, involves the joint determination of forecasts through pooled knowledge and information. Based o</p><p>　　

14、However, despite all these types of initiatives, a fundamentally new approach to pricing is required in order to extract further value; this comes in the form of the supply chain alignment concept discussed below.</p&

15、gt;<p>　　4. Aligning supply chains with customers to create more value</p><p>　　As competitive pressures have rapidly increased over the last decade, we have been forced to look beyond conventional wi

16、sdom because this only leads to diminishing returns. For example, for a long time, we have accepted the convention that as service levels rise, so also does the cost-to-serve, exponentially. However, we now understand th

17、at this equation is influenced by both over- and under servicing that leads directly to low cost-effectiveness and lost revenue opportunities. Inappropriate pri</p><p>　　However, this phenomenon only occurs

18、through improved re-allocation of the firms resources; we call this ‘strategic alignment’, or simply ‘a(chǎn)lignment’ (Gattorna,1998). Driven mostly by the pursuit of functional specialism, the concept of ‘a(chǎn)lignment’ has been

19、 largely overlooked, but in today’s operating environment, that is where the value lies.</p><p>　　In short, if enterprises wish to produce sustained operational and financial performance, they must align the

20、ir strategies, cultural capabilities and leadership styles with customers. Unfortunately, very few organizations in the world today have mastered the art of linking these four levels. The key lies in interpreting the mar

21、ketplace, and doing so by going beyond economic concepts into the world of human behaviour as depicted in( Fig. 5).</p><p>　　For the purposes of this paper, we will concentrate on levels 1 and 2 of the align

22、ment model. From our empirical work, it has become obvious that the best way to segment markets is along ‘buyer behaviour’ lines. Unfortunately, most enterprises use internal parameters that give little indication of how

23、 customers wish to buy products and services. This type of segmentation is, however, belatedly coming to the fore (Nunes & Cespedes,2003).</p><p>　　Essentially, we have found that customers tend to demon

24、strate a limited number of ‘dominant’ buying behaviours for any given product or service, and that these behaviours may change if the situation changes. Fig. 6 depicts four types of buying behavior that appear to be pres

25、ent in many product/service situations, but they are not the only ones possible. We have given them labels for ease of discussion.</p><p>　　The mix of these four buying behaviours will vary across product/se

26、rvice categories and countries.</p><p>　　Clearly, the ‘Collaborative’ buying behaviour is more driven by a need for trusting relationships and predictability, rather than price. The ‘Consistent’ buying behav

27、ior is focused on predictable low-cost service, and is very price sensitive. The ‘Dynamic’ buying behaviour is price aware, but customers exhibiting this type of response will pay a premium if their largely unpredictable

28、 and demanding behaviour is met, at speed. Finally, the ‘Innovative Solutions’ buying behavior is only interested </p><p>　　Fig.6.Across a broad range of product/service categories, there are a finite number

29、 of dominant customer buying behaviours (source: adapted from Table 1.3.1. Gattorna,2003,p.32)</p><p>　　So the key task becomes one of understanding the mix of these and any similar behaviour segments for a

30、 given product/service category. Once this is completed, a pricing strategy by customer-segment type is easily developed, especially in business-to-business marketplaces. If the initial segmentation is well done, then ev

31、en if a particular customer is forced to change their preferred or dominant buying behaviour for short intervals because of internal or external pressures, they would normally mo</p><p>　　So the appropriate

32、‘value propositions’, including pricing and other service parameters in this ‘multiple supply chain Alignment’ scenario would look as depicted in Fig. 7.</p><p>　　Effectively, we are recommending a ‘horses f

33、or courses’ principle for supply chain design that draws on an understanding of human behavioural as well as economic factors. Adherence to the suggested ‘a(chǎn)lignment’ approach makes the marketplace less of a mystery, and

34、removes much of the trial and error style of management that was the hallmark in previous eras when resources were seemingly abundant.</p><p>　　供應鏈成本管理的基礎理論與方法研究</p><p>　　作者：Martin Christopherａ,

35、 John Gattornaｂ</p><p>　　國籍：ａ英國，ｂ澳大利亞</p><p>　　出處：工業(yè)營銷管理 2005年34期，第117-120頁</p><p><b>　　中文譯文：</b></p><p><b>　　3、減少現(xiàn)金周期</b></p><p>　

36、　從企業(yè)的角度來說，關鍵的就是現(xiàn)金周期。當一個企業(yè)家用現(xiàn)金向供應商購買原材料及相關輔料，通過供應商和生產(chǎn)線到達最終分配到市場實現(xiàn)價值的周期，這一期間已經(jīng)浪費了。這些天的時間是在存貨的過程中浪費的，不管是原材料、貨物轉(zhuǎn)運，或者是花時間來安排進程的順序，排隊的時間等等。</p><p>　　統(tǒng)籌安排的詳細分析表明現(xiàn)金周期的長度是十分有意義的——常常是以月計算而不是天數(shù)。任何兩端時間的提煉都意味著勞動資本的釋放，因此會

37、降低成本。在路上的時間可能是沒有價值的時間，尤其是“閑暇時間”或者是作為存貨所花費的，并沒有在進行中。</p><p>　　供應鏈映射能使在此處減少的庫存成本得以驗證（Scott & Westbrook）。圖表3表明了一個特定服裝類產(chǎn)品實際圖表。垂直的線條表明了在調(diào)查的這個階段里，供應鏈每個階段的平均存貨。</p><p>　　圖表3.供應鏈映射例子(來源于scoot &

38、westbrook，1991)</p><p>　　圖表的觀察強調(diào)了一個事實：在供應鏈中，大多數(shù)的存貨似乎都位于實體的連鎖店。事實上，這里有雙倍的存貨——供應商有存貨，他們的消費者也有相同產(chǎn)品的存貨。為什么呢？不管對于哪一方而言，這些存貨都是安全儲藏品。因為在供應鏈中，兩個相鄰的企業(yè)之間沒有明顯的線條——不論在訂單費用還是使用上都沒有共同的信息——雙方都用另外的存貨來對抗一些不確定性因素。如果去除這個不確定性，那

39、么這部分存貨自然而然也就被移除了。</p><p>　　當然，引起過多的存貨的根本原因是由于缺少溝通造成的透明度的缺失。幸運的是，在供應鏈中已經(jīng)越來越重視信息的分享了。在商品分銷中，例如，采用合作計劃性的預期和補充開始起到一定的作用?；谶@種在預測線的需求，供應商負責根據(jù)實際銷售或使用率補給物資。隨著銷售收入提高的同時削減庫存已報告作為提高可用性在眾多試點應用。（Ireland & Bruce,2000）

40、。</p><p>　　然而，所有這些類型的倡議，要求從根本上新的方式來定價，以提取更多價值，這在下面討論供應鏈的對齊概念的形式會提到。</p><p>　　4、將供應鏈與顧客相結(jié)合以創(chuàng)造更多價值</p><p>　　在過去的十年里，競爭壓力飛速上漲，我們被迫要跨越傳統(tǒng)經(jīng)驗來思考這個問題，因為這會降低盈利。例如，長時間以來，我們已經(jīng)接受了隨著服務水平的提高，服務成本

41、也會成倍地提高的這種慣性思維。然而，如今我們明白了這個方程是受過度服務和服務不足影響的，這種服務將直接導致低成本效率和收入機會的流失。不合適的定價機制和貿(mào)易條件相結(jié)合共同引起了這種低效率的資源使用。更實際的范例是，事實上，隨著服務內(nèi)容的增加，服務成本將在一定程度上降低（Gattorna, 2003）。請看圖表4。</p><p>　　然而，這種現(xiàn)象只在公司資源的重新分配得到改善的情況下出現(xiàn)。我們稱之為“戰(zhàn)略調(diào)整”

42、，或者簡單來說“調(diào)整”（Gattorna, 1998）。在追求功能分工的驅(qū)使下，“調(diào)整”的概念在很大程度上被忽略了。但是在現(xiàn)在的經(jīng)營環(huán)境中，這正是價值所存在的地方。</p><p>　　簡而言之，如果企業(yè)想要有可持續(xù)的、可行的、又有利可圖的表現(xiàn)，那么他們必須將其戰(zhàn)略、文化力量和領導風格與顧客相結(jié)合。不幸的是，在當今世界上，很少有組織把握住這四層內(nèi)容相結(jié)合的內(nèi)涵。這關鍵在于對市場的理解，通過把經(jīng)濟概念融合到人類行為

43、中來做到這一點。這如圖表5描述。</p><p>　　為了達到這目的，我們將集中關注調(diào)整模型中的第一、二兩層上。</p><p>　　從我們的經(jīng)驗中看，顯而易見的是細分市場的最好途徑是將其與消費者行為聯(lián)系在一起。不幸的是，許多企業(yè)采用了內(nèi)部的限定要素，這無法為消費者希望如何買到產(chǎn)品與服務這一問題提供答案。但是，這種細分類型是很難提前預見的（Nunes & Cespedes, 200

44、3）。</p><p>　　重要的一點是，我們已經(jīng)發(fā)現(xiàn)，顧客們傾向于展現(xiàn)一種有限的支配購買行為來獲取任一個產(chǎn)品或服務。并且，這些行為可能會隨著情況的改變而改變。圖表6描述了在許多產(chǎn)品/服務狀況中出現(xiàn)的四種購買行為，但并不是僅僅只有這四種類型而已。我們已經(jīng)給他們貼上不同標簽來進行簡單的討論。</p><p>　　這四種購買行為的混合將隨著不同的產(chǎn)品/服務和國家而變化。</p>

45、<p>　　清晰的一點是，合作式的購買行為更多是受信任關系和預見性驅(qū)使產(chǎn)生的，而不是價格。一貫式的購買行為是集中于可預測的低價服務上的，而且對價格非常敏感。動態(tài)購買行為雖也是有價格意識的，但如果大部分的不可預測的和需求的行為得到了滿足，回應這種類型的消費者們將會更多關注于速度。最終，創(chuàng)新解決的購買行為在價格實際的情況下，只對快速和有創(chuàng)造性的解決方法感興趣。</p><p>　　所以關鍵任務就是，對于這四

46、種購買行為相混合的理解，以及對于給定的產(chǎn)品/服務范疇中相似的行為細分的理解。一旦這一過程完成，顧客細分類型的定價策略就產(chǎn)生了，尤其是在公司對公司之間的電子商務市場上。如果最初的細分完成得很好，那么即使一個苛求挑剔的顧客出于內(nèi)部或外部的壓力要求縮短公司傾向或者掌控購買行為的間隔，企業(yè)也能很正常地轉(zhuǎn)向已知的購買行為中的其他選擇。因而，讓回應任務變得比經(jīng)常花費大量成本的且不斷有例外產(chǎn)生的實例更加簡單容易。</p><p&g

47、t;　　所以，在這個多樣化供應鏈聯(lián)盟中的一系列事情中，包括定價和其他一些服務規(guī)范，合適的價值主張正如圖表7所示。</p><p>　　我們建議采取一種“因人而異”原則來有效地對待供應鏈設計，這種設計是基于對人類行為因素和經(jīng)濟因素的理解。對所建議的聯(lián)盟措施的堅持可以使得市場變得不那么神秘，并可以除去管理中出現(xiàn)的很大一部分的反復試驗，其中管理是以往資源看似富足時代里的一大特征。</p><p>

48、;<b>　　外文翻譯之二 </b></p><p>　　Sustainable supply chain management: Review and research opportunities</p><p>　　Author：Sudheer Guptaａ ， Omkar D. Palsule-Desaiｂ</p><p>　　Nati

49、onality：ａIndian ｂIndian</p><p>　　Source：IIMB Management Review ，Volume 23, Issue 4, December</p><p>　　2011, Pages 234–245</p><p><b>　　原文正文：</b></p><p>　　O

50、rganisational strategy</p><p>　　In contrast to the papers discussed above, Jayaraman and Luo (2007) focus on reverse value chain activities (reuse, repair, refurbishing, recycling, remanufacturing, or redesi

51、gn of returned products from the end-user), and present a redefined value chain strategy that entails a closed-loop system for industries in which such activities may create additional competitive advantages for the firm

52、. The analysis presented in this paper is relevant from a strategic management perspective for the follow</p><p>　　Supply chain strategy and structure</p><p>　　Savaskan and van Wassenhove (2006)

53、 extend the above model to a multiple retailers setting. The authors focus on the interaction between a manufacturer’s reverse channel choice to collect post-consumer goods and the strategic product pricing decisions in

54、the forward channel when retailing is competitive. They first examine how the allocation of product collection to retailers impacts their strategic behaviour in the product market, and later discuss the economic trade-of

55、fs the manufacturer faces </p><p>　　Pricing and valuation of returns</p><p>　　Guide, Souza, van Wassenhove, and Blackburn (2006) argue that the issue of how to extract more value from the return

56、s stream has been largely ignored. In this regard, they consider the problem of how to design and manage the reverse supply chain to maximise net asset value recovered from the flow of returned products. They explicitly

57、capture the cost of lost product value because of time delays at each stage of the returns process. A queuing theory based network flow model developed for this clo</p><p>　　可持續(xù)供應鏈管理：文獻述評及研究機會</p><

58、;p>　　作者：Sudheer Guptaａ ， Omkar D. Palsule-Desaiｂ</p><p>　　國籍：ａ印度 ｂ印度</p><p>　　出處：IIMB管理評論 第23卷第4期，2011年12月，頁234-245</p><p><b>　　中文譯文：</b></p><p><b&

59、gt;　　組織戰(zhàn)略</b></p><p>　　對比上述文件，Jayaraman和luo(2007)注重的是反向價值鏈活動的（重新使用,維修，翻新，回收再利用，再制造，或從最終用戶中退回產(chǎn)品重新設計），并提出一個定義價值鏈戰(zhàn)略需要一個閉環(huán)系統(tǒng)的行業(yè)，這種活動可能為公司造成額外的競爭優(yōu)勢。本文從有關戰(zhàn)略管理的角度分析，認為有以下三個原因：（一）通過逆向物流，價值鏈不再是被描繪成單向的，而是作為一個閉環(huán)系

60、統(tǒng)，會從現(xiàn)有的資源產(chǎn)生附加值；（二）競爭優(yōu)勢范例可以進一步啟發(fā)一個新的來源的競爭優(yōu)勢，來源于物理方面的有形價值和逆向物流信息方面的無形價值；（三）逆向物流結(jié)構(gòu)已經(jīng)影響企業(yè)基礎資源觀。</p><p><b>　　供應鏈戰(zhàn)略和結(jié)構(gòu)</b></p><p>　　Savaskan和Wassenhove（2006）把上述模型擴展到多個零售商設置。當零售業(yè)競爭時，在前進的通道上

61、，作者專注于制造商的反向通道選擇之間的互動來收集廢舊物品和產(chǎn)品戰(zhàn)略定價決策。他們首先研究產(chǎn)品如何集中分配給零售商會影響他們在產(chǎn)品市場的戰(zhàn)略行為，后來討論經(jīng)濟權衡，制造商面臨著選擇一個最佳反向信道結(jié)構(gòu) 。作者表明，當直接使用采集系統(tǒng)時，渠道利潤由收益水平所驅(qū)動，而使用間接反向通道，供應鏈利潤由零售商之間的競爭互動推動。此外，從供應鏈協(xié)調(diào)的角度來看，廢品回購款項轉(zhuǎn)移到零售商提供了批發(fā)商品定價的靈活性，可用于區(qū)分零售商的價格。</p&g

62、t;<p><b>　　定價和估值的回報</b></p><p>　　Guide, Souza, van Wassenhove, and Blackburn（2006）認為，如何獲取回收產(chǎn)品的價值流的問題已經(jīng)在很大程度上被忽略。在這方面，他們考慮的是如何設計和管理逆向供應鏈，以最大限度地從返回產(chǎn)品的流動中提高資產(chǎn)凈值的回收問題。他們明確地捕捉到在返回過程中每個階段失去產(chǎn)品價值的

63、成本，是因為時間的延誤。以網(wǎng)絡流量為基礎的排隊理論模型使這個閉環(huán)供應鏈的計算得到發(fā)展，減少了回收產(chǎn)品后處理所延誤的價值。他們表明，一個集中的效率驅(qū)動的反向網(wǎng)絡不再是合適的。規(guī)模效應，即回報率和可回收產(chǎn)品的價值，他們影響反向網(wǎng)絡的成本幅度和企業(yè)盈利能力。不斷增長夸大的回報率和高可收回產(chǎn)品的價值影響了反向通道的結(jié)構(gòu)。因此，具有高回報率和相當大的可收回價值的公司應該認真考慮以集權化和效率為重點重新設計他們的返回網(wǎng)絡，注重當他們的產(chǎn)品失去高價值