1、浙江万 里学院 商学 院 外文 文献原文 1 毕业论文外文翻译 译文 标题：供应择模型商选与采购总成本 资料来源 : 吕勒奥大学的科技 作者：亨里克奥尔森 1:摘要 采购在组织中的作用及其重要性在过去的几十年里随着战略采购的发展而增长。在金融领域，科学也倾向于集中采购策略，导致 在探索复杂的金融中心测量系统时陷入弊端。 瑞典 Emhart 玻璃的采购部门致力于对更多的战略和任务更多的增值活动。这种发展的一部分是专注于采购的总成本展示什么方面和如何影响这些方面的总成本的采购。在当前 Emhart 采购的情况下 ,购买者一般选用玻璃供应商提供的最低价格，主要是因为它是很难激励的另一个决定。因此 ,
2、目的是为了创造一个模型 ,计算出最佳的采购供应商的总成本。总成本试图以注意力视角从价格并激励的战略决策来符合企业的使命。从目前的供应商基地来看，划界是保持目前的采购战略与单一的采购和使用现有的数据。 在研究金融文献 ,包括作业成本法和总拥有成本法的作为科学相关问题的战略采购和供应商选择的文献 辅以访谈和调查问卷。 这导致了把总成本模型分为两个部分的建议。第一部分采用层次分析法进行评价和选择最好的供应商。这一进程的基础是成对比较之间的主要标准质量，交货期，灵活性， 环保性能和其它标准。后半部是计算购买的总成本，包括质量差，存货的估计费用。 总成本模型对三套独立供应商的商品进行了测试。 结果表明，
3、灵活性是迄今为止最为看重的供应商的功能，并反映了目前 Emhart 玻璃业务的特点。供应商选择过程中很容易由 ExpertChoice 软件进行决策以及由此产生的图表提供了观察优势的可能性和评估供应商之间的弱点。从总成本的计算结果来看，采购是很难涉及到相关的总采购的供应商之间的价格相差。因此，计算指标来显示购买价格之间的关系模型中的其他元素。 通过实施供应商的选择和计算的总成本的建议模型 购买，购买者可以在标准层次分析法的基础上激励某一个供应商的选择。 采购总成本的选择 ,以进一步激发从价格和对注意力总成本。 Emhart 玻璃建议在使用传统的层次分析法过程中 ,形成一个未来的采购策略。进行加
4、权的标准的层次分析法在不同的部门战略可以基于所有内部客户的期望。最后 ,新的指标最好使用 KPI，除了采购价格差异。该指标评价了采购部门 ,供应商和瑞典 Emhart 玻璃之间的关系。 2： 总拥有成本 浙江万 里学院 商学 院 外文 文献原文 2 总拥有成本 (TCO)可以被看作是一个 ABC 的应用，量化所涉及的费用在获取和使用所购商品或服务 ,沃斯特、安德森和安德森维斯特 （ 2005）。关于购买他们的意思说的是 TCO 可以利用决策者的方法。因为方法量化了价值和价格。不同于 ABC 系统的是 TCO 因为需要捕捉成本的水平更详细。它可能也有利于们公司处理压力客户市场并使采购部门获得更多
5、的价值导向。根据朱兰和哥德费雷 (1998,p.21.4) TCO 也被称为生命周期成本或系统总成本记为“整个系统的和所有相关费用的取得、安装、操作、维护、和退休的一个了商品或服务”。Ellram(1995)分裂成两个 TCO 方法 :以美元为基础的方法的基础上为每个相关元素的实际成本数据。这使得结果源自这个方法很容 易理解 ,因为它可能都把它追溯到彼此个别成本的因素。然而 ,它可以复杂知道什么元素包括。这是一个修改的基础知识。美元的方法是优秀的重复在成本决策的关键因素被确定；结合实际成本价值方法定性与定量数据 ,使数据基于价值的方法更复杂的理解。定性数据转化为定量研究和需要解释每个成本的因素
6、。这种方法给出了一个近似基于的 TCO 每个元素的重量和分。 Ellram表示的价值偏向于是非常复杂的 ,并常被限制到三个人四个主要成本问题。 在上面的例子中 ,是一个总的订购成本的一部分。 ABC 和 TCO 之间的差异可以被描述为总订货成本包括成本并不 直接相关的活动。这种费用是作为脱销的废弃的和过时的库存。缺货是销售员失去了客户得商誉 (Viale,1996)。另一个订货成本失去能力 (制造公司 )。如果公司是忙于生产库存和机器，而不是产生客户订单，所发生的失去行为能力作为一种成本。 (管理学院有限公司 ,1999) Ellram(1995)显示的 TCO 是密切相关的交易成本 (TC)
7、，并表示 TCO 是一个从TC 的发展经济学文献中产生的。交易的具体投资可能包括人类追索权 ,是昂贵的替换。那些有特别知识的供应商的员工和参与供应商和购买者之间的关系。这是有关术语的 TCO.在征 求和评估众多供应商的投标的成本降低方面的实际关系的相关费用。它是在搜寻相关和评估潜在的新方法供应商。 3： 采购的角色 现代采购 的 非增值功能 已经被视为 一个战略功能，流程管理的机会和改善工具确认实现竞争优势。最根本的变化是基地的决定关于采购全过程的方法与知识的 TCO。主要区别传统和战略眼光的采购 。 （朱兰戈弗雷， 1998 年） 另一种方式的说明在供应链战略思维 ,是直接的影响信息技术对响
8、应过程的变化。传统的制造可以基于他们的业务客户未来的需求。有关采购行为是不容易得到的 ,公司也松散联系在一起。典型的制造商生产的产品根 据批发商 ,经销商和零售商购买后得出他们自己的独特的预测。这通常是结束了计划外的库存 ,导致个别公司的利润需要保护 ,这就意味着商业伙伴之间的关系是对抗。 (鲍尔索克斯 ,和库珀 ,2007) 浙江万 里学院 商学 院 外文 文献原文 3 在对应的相关业务模型，预测依赖降低或消除关节规划、与合作伙伴快速的信息交流。当所有的成员供应链同步作业、机会的存在减少整体库存以消除昂贵的重复实践。有更少的步骤来完成在反应过程中 ,这使得它更快、成本更低。发生可能性为客户订
9、单定制产品和为厂商提供专业的产品。（鲍尔索克斯，库珀，2007 年） 4：战略采购 “最主要的失败是采购谈判与 市场价格的强度 ,强调短期的机会决策。这样强调忽略了战略全面的方法采购，并没有任何长远规划的视野。” (戴维斯 ,1985年 ) 戴维斯在 1985 年引用上述，但仍有公司用这个方法来采购。冯卫尔 (2005)将采购划分为三个层面包括采购任务、职责和权力。这是一个组织中的定位功能的方法和方式 ,以提高组织的意识。业务水平包括订货和加速功能，例如作为相关的所有活动：释放已订立协议的供应商；解决日常的质量，供应和支付问题；监控和评估供应商绩效的。战术层面，包括任务，涉及采购职能如何影响产
10、品，工艺和供应商的选择。在这个层面上的决 定，需要协调与合作在该公司的其他功能，如工程，制造，物流和质量保证和一至三年的影响。其中的一些职责是准备和开发价值分析课程以 设计审核和产品标准化；包括采样与供应商进行认证程序的目标进货质量的提高； 还包括供应商选择和承包一 般减少在特定的供应基地。 长期战略层面的决策，影响到未来公司市场地位。在这个层面上的决定，影响对采购和供应的长期战略和公司的竞争地位。它包括采购部门的发展过程和任务的描述；制定采购操作和性能的改进方案；制定决策是外包还是购买 ；建立并维护与接触首选供应商和长期合同的注册；在供应商战略的基础上决 定单或多资源；重大投资决策 (建筑物
11、、设备、计算机 )；参加供应商组织的财政状况，以确保未来的决定关键材料的供应；有关转让定价政策，公司间的供应，互惠的决定安排和物物交换。战略采购的一个定义是 :规划，实施，评估和控制的战略和经营的过程。指导采购职能的所有活动的决定与公司的能力相一致，以实现其长期目标。 (卡尔 ,1997) 浙江万 里学院 商学 院 外文 文献原文 4 外文文献原文 Title: A Model for Supplier Selection & Total Cost of Purchasing Material Source: Lulea university of technoloy Author: Henr
12、ik Olsson 1:abstract The role of purchasing and its importance within organizations has grown during the past decades along with the development of strategic purchasing. In the financial area, science has also tended to focus on strategy, which has resulted in drawbacks when exploring the complexity
13、 of financial measurement systems. The purchasing department at Emhart Glass Sweden strives towards more strategic assignments and more value adding activities. One part of this development is to focus on the total cost of purchasing to show what aspects and how these aspects influences the total co
14、st of purchasing. In the current purchasing situation at Emhart Glass, the purchaser generally selects the supplier that offers the lowest price mainly because it is hard to motivate another decision. Thereby, the purpose is to create a model that calculates the total cost of purchasing from the bes
15、t available supplier. The total cost perspective aims to take focus away from price and to motivate strategic decision-makingconforming to the corporate mission. The delimitations were to keep the present sourcing strategy with single sourcing and to use existing data from the present supplier base.
16、 After studying financial literature, including activity-based costing and total cost of ownership as well as science related to strategic purchasing and supplier selection problems the literature was complemented with interviews and a questionnaire. This resulted in a suggested total cost model in
17、two parts. The first part uses the analytical hierarchy process for evaluation and selection of the best supplier. The foundation of the process is pair wise comparisons between the main criterion of quality, delivery, agility, environmental performance and its sub-criterion. The latter part is calc
18、ulation of the total cost of purchasing including the estimated costs of poor quality and inventory costs. The total cost model was tested on three sets of suppliers for separate commodities. The results showed that agility is by far the most valued supplier feature and reflects the present characte
19、ristics of Emhart Glass business. The process for supplier selection was easily conducted with decision-making software 浙江万 里学院 商学 院 外文 文献原文 5 ExpertChoice and the resulting charts provided possibilities to observe strengths and weaknesses among the evaluated suppliers. The result from the calculati
20、ons of the total cost of purchasing was difficult to relate to since the total purchasing price differed among the suppliers.Therefore, an indicator was calculated which shows the relationship between the purchasing price and the other elements in the model. By implementing the suggested model for s
21、upplier selection and calculation of the total cost of purchasing, the purchaser can motivate the selection of a certain supplier based on the criteria in the analytical hierarchy process. The total cost of purchasing motivates the selection further and takes focus away from price and towards total
22、cost. Emhart Glass is recommended to use the analytical hierarchy process to form a future purchasing strategy. By weighting the criteria in the analytical hierarchy process at different departments, the strategy can be based on the expectations of all internal customers. Finally, the new indicator
23、is preferably implemented as a KPI in addition to purchasing price variance. The indicator evaluates the purchasing department and the relationship between the supplier and Emhart Glass Sweden. 2: Total cost of ownership Total cost of ownership (TCO) can be seen as an application of ABC that quantif
24、ies the costs involved in acquiring and using purchased goods or services, states Wouters, Anderson & Wynstra (2005). Concerning purchasing they mean that TCO can be used by decision-makers since the method quantifies both value and price. TCO is different from ABC systems since costs need to be cap
25、tured at a level that is more detailed. It might also facilitate companies dealing with pressure in their customer markets and making the purchasing function more value oriented. According to Juran & Godfrey (1998, p. 21.4) TCO is also known as life-cycle cost or total system cost noted as “the sum
26、of all costs associated with the acquisition, installation, operations, maintenance, and retirement of a good or service”. Ellram (1995) divides TCO into two approaches: ： Dollar-based approach based on actual cost data for each relevant element. This makes the result derived from this method easy t
27、o understand since it possible to trace it back to each individual cost element. However, it can be complicated to know what elements to include. One modification of this is ABC. The dollar-based approach is excellent for repetitive decisions where costs for key factors can be determined. ： Value-ba
28、sed approach combines the actual cost data with qualitative data 浙江万 里学院 商学 院 外文 文献原文 6 that makes the. value-based approach more complicated to understand. The qualitative data are transformed into quantitative and requires explanations of each cost element. This approach gives an approximation of
29、the TCO based on the weights and points for each element. Ellram denotes that the value-based approach tends to be complicated and is often limited to three or four major cost issues. The administrative ordering cost in the example above is a part of the total ordering cost. The difference between A
30、BC and TCO can be described by the total ordering cost which includes costs not directly related to activities. Such costs are obsolescence and deterioration of inventory as well as stockouts. Stockouts are shown as lost sales and lost customer goodwill (Viale, 1996). Another ordering cost is lost c
31、apacity (for manufacturing companies). Lost capacity occurs as a cost if the company is producing inventory and holding the machine busy instead of producing customer orders. (MGI Management institute Inc., 1999) Transaction costs Ellram (1995) shows that TCO is closely related to transaction costs
32、(TC) and denotes that TCO is a development from TC in economics literature. Transaction specific investments may involve human recourses that are costly to replace. In purchasing, those might be suppliers employees with special knowledge and involvement in the supplier-buyer relationship. This is re
33、levant to TCO in terms of costs related to the actual relationship in terms of reduced costs for soliciting and evaluating bids from numerous suppliers. It is also relevant when searching for and evaluating potential new Suppliers. 3: The role of purchasing Modern purchasing has emerged from being c
34、onsidered a non value-added function towards being recognized as a strategic function, an opportunity for process management and an improvement tool for achieving competitive advantage. The most fundamental change is to base the decisions regarding purchasing on a total process approach with the kno
35、wledge of TCO. The main differences between the traditional and the strategic view of purchasing are presented in Table 3-1 (Juran &Godfrey, 1998, p. 21.6). Another way of illustrating strategic thinking in the supply chain that occurred as a direct impact of information technology is the change tow
36、ards a responsive process. The traditional manufacturing industry based their business on what the customer will demand in the future, see Figure 3-1. Information concerning 浙江万 里学院 商学 院 外文 文献原文 7 purchasing behavior was not readily available and firms were loosely linked together. The typical manuf
37、acturer produced products based on forecasts and wholesalers, distributors and retailers purchased upon their own unique forecasts. This usually ended up in unplanned inventory and lead to a need to protect individual company interests, meaning the relationships between business partners was adversa
38、rial. (Bowersox, Closs, & Cooper, 2007) In the responsive business model (Figure 3-2) the forecast reliance is reduced or eliminated by joint planning and rapid information exchange between business partners. When all members of the supply chain synchronize their operations, opportunities exist to r
39、educe overall inventory and eliminate costly duplicate practices. There are fewer steps to complete in the responsive process, which makes it faster and less costly. Possibilities occur for the customer to order customized products and for the manufacturer to deliver specialized products manufacture
40、d in small batches.(Bowersox, Closs, & Cooper, 2007) 4: Strategic purchasing “The main failure of the purchasing function is its concentration on negotiation and market price, andin emphasizing short-term opportunistic decision-making. Such an emphasis ignores a strategicholistic approach to purchas
41、ing and falls well short of any long-range planning horizons.”(Davis,1985) Davis quoted the above in 1985 but there are still companies with this approach to purchasing. Van Weele (2005, p. 232) divides purchasing into three levels of tasks, responsibilities and authority. This is a way of locating
42、the function in the organization and a way to raise the awareness of the present approach. Operational level includes all activities related to the ordering and expediting functions such as:Order release of already concluded agreements with suppliers.Solving daily-based problems of quality, supply a
43、nd payment.Monitoring and evaluating supplier performance.Tactical level includes tasks that involve how the purchasing function affects product, process and supplier selection. A decision on this level requires coordination and cooperation with other functions in the company such as engineering, ma
44、nufacturing, logistics and quality assurance and has an impact on one to three years. Some of the responsibilities are to:Prepare and develop value analysis programs aimed at design review and product standardization.It includes adopting and conducting certification programs for suppliers aiming to
45、improve the quality of incoming goods.It also encompasses selection and contracting of suppliers in general and reduction of the supply base in 浙江万 里学院 商学 院 外文 文献原文 8 particular. Strategic level includes long-term decisions that influence the future market position of the company. Decisions on this
46、level have a long-term strategic impact on purchasing and supply functions and effect the companys competitive position. It includes:Development of procedure and task description for the purchasing department.Develop programs for improvement of purchasing operations and performance.Decisions to make
47、 or buy/outsource.Establishing and maintaining contact and long-term contracts with.certified/preferred suppliers.Decisions on supplier strategy based on single/multiple sourcing.Major investment decisions (buildings, equipment, computers).Decisions to participate financially in supplier organizatio
48、ns to secure the future.supply of critical materials.Decisions related to policies on transfer-pricing, intercompany supplies, reciprocal arrangements and barter deals. A definition of strategic purchasing is:“The process of planning, implementing, evaluating and controlling strategic and operating purchasing decisions for directing all activities of the purchasing function toward opportunities consistent with the firms capabilities to achieve its long term goals.” (Carr & Smeltzer, 1997)
