供应链成本管理的方法论意义【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目CostManagementalongtheSupplyChain——MethodologicalImplications外文出处ResearchMethodologiesinSupplyChainManagement外文作者RichardChivaka原文：3ResultsTables2to4summarizethecostmanagementtoolsandpracticesappliedalongallthreeofthesupplychainsstudied.Thetoolsandpractic

2、esareshownaccordingtowhethertheiremphasisisonintra-companyorinter-companycostmanagement.3.1DiscussionTheresultsofthethreecasestudiesallshowthatcostmanagementisbeingimplemented(invaryingdegrees)alongthesupplychainsstudied.Tables2to4showsthat(i)budgetarycontrolandvariancean

3、alysisarethecommonintra-companycostmanagementtoolsinallthreesupplychains,(ii)targetcostingandcontinuousimprovementarethemostcommoninter-companycostmanagementtoolsappliedinallthreesupplychains,(iii)advancedmanagementaccountingtoolsarenotwidelyappliedand(iv)costmanagemental

4、ongthethreesupplychainsappearstobeachievedlargelythroughtheapplicationofpracticesratherthantools.ThisiscontrarytoexpectationsraisedinthemanagementaccountingliteraturethatsuggeststheuseofadvancedmanagementaccountingtoolssuchasABC,JIT,TQMandlifecyclecosting.However,ananalys

5、isoftheresultsyieldssomeinterestinginsights.First,thereappearstobealinkbetweenthewidespreaduseofpracticesalongthethreesupplychainsstudiedandthestageofdevelopmentofthesesupplychains.Aspointedoutearlier,relationshipsamongsupplychainpartnersintheSouthAfricanretailindustryhav

6、eevolvedfromarms-lengthtowardsmorecollaborative12relationships.Inter-organizationalsettingsalongthesesupplychainsarechangingasrelationshipsbecomecloserandareaimedatimprovingthecompetitivenessoftheentiresupplychains.Inthepresentstudy,suchchangesappeartobeinitiallysupported

7、bypracticessuchasinformationsharingthroughopenbookpolicy,ointproductdesign,inter-companyteamsandsharingofcostsavings.Thesechangescreateanenvironmentthatsupportstheapplicationoftoolsthatrequirea‘commonlanguage’suchasactivity-basedcosting,soastoavoidincompatibilityofaccount

8、ingdatafromcompaniesalongthesesupplychainsasaresultofdifferentaccountingsystems(Dekker&vanGoor,2