供应链成本管理的方法论意义外文翻译.docx

供应链成本管理的方法论意义【外文翻译】 本科毕业论文 ( 设计 ) 外文翻译 外文题目 Cost Management along the Supply Chain —— Methodological Implications 外文出处 Research Methodologies in Supply Chain Management 外文作者 Richard Chivaka 原文 : 3 Results Tables 2 to 4 summarize the cost management tools and practices applied along all three of the supply chains studied. The tools and practices are shown according to whether their emphasis is on intra-company or inter-company cost management. 3.1 Discussion The results of the three case studies all show that cost management is being implemented (in varying degrees) along the supply chains studied. Tables 2 to 4 shows that (i) budgetary control and variance analysis are the common intra-company cost management tools in all three supply chains, (ii) target costing and continuous improvement are the most common inter-company cost management tools applied in all three supply chains, (iii) advanced management accounting tools are not widely applied and (iv) cost management along the three supply chains appears to be achieved largely through the application of practices rather than tools. This is contrary to expectations raised in the management accounting literature that suggests the use of advanced management accounting tools such as ABC, JIT, TQM and life cycle costing. However, an analysis of the results yields some interesting insights. First, there appears to be a link between the widespread use of practices along the three supply chains studied and the stage of development of these supply chains. As pointed out earlier, relationships among supply chain partners in the South African retail industry have evolved from arms-length towards more collaborative 1 relationships. Inter-organizational settings along these supply chains are changing as relationships become closer and are aimed at improving the competitiveness of the entire supply chains. In the present study, such changes appear to be initially supported by practices such as information sharing through open b