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SCM供应链英文文献.doc
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Abstract
Industrial Marketing Management 32 (2003) 365 –
374
Strategic cost management across boundaries of firms
Anna Dubois*
Department of Industrial Marketing, Chalmers University of
Technology, Gothenburg S-412 96, Sweden
In recent years, increasing attention has been placed on how purchasing
strategies may contribute to the efficiency of firms. In this paper, a
case study illustrates how one firm implemented a supplier base
reduction to enable a high involvement strategy in relation to appointed
key
suppliers. The effects of this change in purchasing strategy were
extensive cost rationalisations. The main change in this process was a
redefinition of the unit of analysis from individual transactions to
buyer – supplier relationships. However, the costs in the relationship
are
driven not only by internal factors on the two sides of the relationship
but also by how the focal relationship relates to other relationships.
Therefore, the ways in which the costs are affected by other parties,
such as the supplier’s supplier, the supplier’s other customers, the
customer’s other suppliers, and the customer’s customers, need to be
included in the analysis.
D 2003 Elsevier Science Inc. All rights reserved.
Keywords: Purchasing; MRO; Total cost
1. Introduction
The supply side of companies has
become increasingly
important over the last few decades.
One reason is that the
costs of purchased goods and
services represent the majority
of total costs for most companies.
This high share is
attributable to the ambition of
companies to concentrate
more of their efforts on a limited
part of the total activity
structure of the business networks
in which they are
involved. By outsourcing activities
to suppliers, firms are
able to specialise their own
operations.
It is not only the increasing
financial impact that makes
the supply side significant.
Another more important reason is
the changing nature of the content
of buyer – supplier
exchange. Over time, outsourcing of
manufacturing activ-
ities has been followed by
outsourcing of design and
development work. To an increasing
extent, suppliers are
contributing to the technical
development of a company.
This change has been accentuated
because of increases in the
number of different technologies a
company now needs in
order to be able to operate and
because of the higher cost of
developing each subsequent
generation of technology. Com-
panies today are dependent on
knowledge developed and
supplied by other firms.
* Tel.: +46-31-772-1196; fax: +46-
31-772-3783.
E-mail address:
A third reason for which the
supply side has come more
into focus is the enhanced
significance of interfaces with
other firms (Araujo, Dubois, &
Gadde, 1999). Interfaces
with suppliers are crucial not only
when it comes to technical
development, but management concepts
and techniques such
as just-in-time (JIT), total quality
management (TQM), and
‘‘zero-defect principle’’ also
have substantial impacts on the
way firms operate. Applying these
techniques requires the
active involvement of suppliers and
affects the costs and
benefits of both buyer and supplier.
The enhanced significance of the
supply side has made
purchasing a strategic function. The
contributions from
purchasing to the strategic
development of a company may
be summarised in two strategic roles:
rationalisation and
development (Axelsson & Ha˚kansson,
1984). The devel-
opment role concerns the purchasing
function’s contribution
to the technical development of the
firm through organising
and managing relationships with
suppliers. As regards the
rationalisation role, Gadde and
Ha˚kansson (2001) distin-
guish three main types of roles. The
first is related to
discovering what needs to be
purchased. The second is
related to rationalisation of
logistics activities and the third
to rationalisation of administrative
routines.
To enable the purchasing function to
contribute to these
roles, purchasing strategies are
needed. According to Gadde
and Ha˚kansson (2001), three
strategic issues need to be
considered: (1) make or buy
decisions, (2) supply base
structure, and (3) nature of customer
– supplier relationships.
0019-8501/03/$ – see front matter D 2003 Elsevier Science Inc. All
rights reserved.
doi:10.1016/S0019-8501(03)00010-5
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