供应链战略成本管理研究

:042727104(2007)0420457207:2007206221:(70672083):(1963),,,,E2mail:[e-mail].,(,200092):.,,,.:;;:F275.3:A,,[1].,[2].,.,[3]...,,.,,.1.,,[4].,,:,[5].,.Shank,,[6].:,.,[7].,,1(458).,,.,,,,.,,,46420078()JournalofFudanUniversity(NaturalScience)Vol.46No.4Aug.2007,.1Fig.1Thecharacteristicsofstrategiccostmanagement2,,,[8]..,.,.,,.,.2.12Fig.2Thecontentofsupplychaincost,,,,2.,,.,,...1),.,,,,,,,.2)..,.,,.,,,,.,.,,..3),,,..854()464),,,.5)().,...,;,.6),.7),.8),,..,.,.,,,..,.9),:,;;,.,,.,.3Fig.3Thelayersofsupplychaincost2.2Seuring:[9].,.Seuring,,,,.,Seuring,,,3.,Seuring,.,.Seur29544:ing,.1),.,.,,,.2),..3),,,,.,..:;,;,,.4).,.,,,,.,,,,,.,,.2.3,:.,.,.,,4.4Fig.4Thedistributionofsupplychaincost,,,..,064()46,.3,.,.[10].;,,,..,5/Fig.5Thedistributionofvalueandcostinsupplychain,,;,,,,.,,,.,.5(V).(P).,(CC).(SCP)(SCC),,.,:(CV)=V-P-CC,(1)(SCP)=P-SCC.(2)(1)(2):CV+SCP=V-SCC-CC=V-(SCC+CC).(3)(STC)=SCC+CC,:CV+SCP=V-STC.(4),MAX(CV+SCP),,,,,.(4),:,;,.,,(SCC),(CC).,SCCCC,(STC),.,.,.,.,.,,(,).,.,.4,,,,1644:.,,,,6.6Fig.6Theprocessofstrategiccostmanagementinsupplychain,,,,.SWOT.,,,.,..;.,,./,,,.,,.520,21[4]...,.,.,,.:[1]ShankJK.Strategiccostmanagement:newwine,orjustnewbottles[J].JournalofManagementAccountingResearch,1989,1(Fall):47265.[2],,.[J].,2005(11):14215.[3]CooperR,SlagmulderR.Costmanagementbeyondtheboundariesofthefirm[J].ManagementAccounting,1998,79:14216.[4].[M].:,2006.[5]WrightTW,WalterJW,GrundyT.Costisastrategicissue[J].LongRangePlan,1996,29(1):58268.[6]ShankJK,GovindarajanV.Strategiccostmanagement:thenewtoolforcompetitiveadvantage[M].NewYork:theFreePressADivisionofMacmillan,1993.[7].[M].:,2001.[8].[M].:,2005.[9]SeuringS.Supplychaincosting2kostenmanagementinderwertschopfungskettemittargetcostingundprozesskostenrechnung[M].Munchen:VerlagFranzVahlen,2001:2272250.[10].:[M].3.,,,.:,2006.264()46ResearchonStrategicCostManagementinSupplyChainLEIXing2hui,SUTao2yong(SchoolofEconomicsandManagement,TongjiUniversity,Shanghai200092,China)Abstract:Thedevelopmentofmanagementscienceandthedemandontheimprovementoftraditionalcostmanagementsystempromotetheoriginanddevelopmentofstrategiccostmanagement.Thestrategiccostmanagementisintroducedin2tosupplychainmanagement.Specifically,thecoreideasofstrategiccostmanagementareconcluded,andsupplychaincostisanalyzedfromthreeaspectsofcontent,layersandplacedistributing.Basedonthese,theobjectivesandprocessesofstrategiccostmanagementinsupplychainarepresented.Keywords:supplychain;strategiccostmanagement;supplychaincost(456)AnEmpiricalResearchofInfluenceoftheCriticalElementsofLogisticsCapabilityonSupplyChainPerformanceTANYong1,2,MAShi2hua1,GONGFeng2mei1(1.SchoolofManagement,HuazhongUniversityofScience&Technology,Wuhan430074,China;2.SchoolofInformationEngineering,HubeiInstituteforNationalities,Enshi445000,China)Abstract:Theoperationscapability,flexibilitycapability,anddistributioncapabilityinlogisticscapabilityareanalyzed,andamiddlevariableisselectedtomeasurethesupplychainperformance.Aseriesofhypothesesareputforwardandthemea2surementmodelsareestablishedonthisfoundation.AquestionnaireiscarriedonthousandsofindustryenterprisesinmainlandChina,andtheStructureEquationModeling(SEM)isadoptedtoconfirmthattheoperationscapabilityhascriti2calinfluenceonthesupplychainperformance.Theempiricalanalysisresultsshowthattheoperationscapabilitycanimpactupondistributioncapability,flexibilitycapability,andtheservicequality.Moreover,operationscapabilityalsoindirectlyim2pactsonfinancialperformancethroughtheservicequality.Keywords:logisticscapability;operationscapability;distributioncapability;flexibilitycapability;servicequality;finan2cialperformance3644: