1、外文文献翻译译文一、外文原文原文TOTALCOSTOFOWNERSHIPAKEYCONCEPTINSTRATEGICCOSTMANAGEMENTDECISIONSSTRATEGICCOSTMANAGEMENTISNOTANEWCONCEPTINTHEORYINAPPLICATION,HOWEVER,ITPRESENTSMAJOROPPORTUNITIESFORDECISIONMAKINGIMPROVEMENTSFORMOSTORGANIZATIONSASDESCRIBEDBYSHANKANDGOVINDARAJANSTRATEGICCOSTMANAGEMENTTAKESABROADVIEWOF
2、THEORGANIZATIONSCOSTS,BOTHINTERNALANDEXTERNALINSUCHAWAYASTOENHANCECOMPETITIVEADVANTAGEMUCHOFTHELITERATUREONSTRATEGICCOSTMANAGEMENTHASAPPROACHEDITFROMAFINANCIALORACCOUNTINGPERSPECTIVETHISISLOGICAL,SINCETHOSEFUNCTIONSOFTHEORGANIZATIONOFTENHAVEFIDUCIARYRESPONSIBILITYFORCOSTCONTROLINMANYORGANIZATIONS,HO
3、WEVER,ITISTHESUPPLYMANAGEMENTAREA,ALSOREFERREDTOASPURCHASING,PROCUREMENT,SOURCINGORANUMBEROFOTHERNAMES,THATHASTHEULTIMATERESPONSIBILITYFORCONTROLLINGTHEBULKOFTHEORGANIZATIONSEXPENDITURESARECENTSTUDYINDICATESTHATPURCHASEDITEMSMAKEUPANAVERAGEOF635OFTOTALCOSTSFORMANUFACTURINGFIRMSAND25FORNONMANUFACTURE
4、RSSUCHEXPENDITURESAREDIRECTLYRELATEDTOTHEORGANIZATIONSCOSTS,BUTMANYDISCUSSIONSOFSTRATEGICCOSTMANAGEMENTCONCEPTSFOCUSPRIMARILYONCONTROLOFMANUFACTURINGCOSTS,SUCHASLABORANDMACHINETIMEINMOSTORGANIZATIONS,THECOSTSOFPURCHASEDMATERIALSANDSERVICESFAROUTWEIGHINTERNALMANUFACTURINGCOSTSTHISARTICLEHASSEVERALPUR
5、POSESITBEGINSWITHANEXPLORATIONOFTHECONCEPTOFTOTALCOSTOFOWNERSHIPTCOANDWHYITISANINCREASINGLYVIABLEMODELFORUSEINACQUISITIONDECISIONSTODAYSECOND,AREVIEWOFTHETCOLITERATUREASITAPPLIESTOPURCHASINGDECISIONSISPRESENTEDNEXT,THERELATIONSHIPBETWEENSTRATEGICCOSTMANAGEMENTANDTCOANALYSISINPURCHASINGDECISIONSISEXP
6、LOREDCASESTUDIESOFELEVENORGANIZATIONSTHATAPPLYTCOCONCEPTSTOTHEIRPURCHASINGDECISIONSAREUSEDTOOVERVIEWHOWANDWHERETCOMODELSARECURRENTLYBEINGAPPLIEDBASEDONTHOSEDATAANDPREVIOUSRESEARCH,EVIDENCEISPRESENTEDASTOWHYTCOCONCEPTSARENOTMOREWIDELYIMPLEMENTEDMANAGERIAL/STRATEGICSUGGESTIONSAREPRESENTEDFOROVERCOMING
7、BARRIERSTOAPPLYINGTCOINPURCHASINGANDFORLINKINGTCOTOSTRATEGICCOSTMANAGEMENTCONCEPTSTHEPAPERCLOSESWITHSUGGESTIONSFORFUTURERESEARCHTCOISAPURCHASINGTOOLANDPHILOSOPHYAIMEDATUNDERSTANDINGTHERELEVANTCOSTOFBUYINGAPARTICULARGOODORSERVICEFROMAPARTICULARSUPPLIERREFERENCESTOTCOANDRELATEDCONCEPTS,SUCHASLIFECYCLE
8、COSTANALYSIS,HAVEBEENINTHELITERATUREFORSOMETIME,BUTITSPRACTICALAPPLICATIONHASBEENSOMEWHATLIMITEDTCOISANIMPORTANTTOOLTOSUPPORTSTRATEGICCOSTMANAGEMENTITISACOMPLEXAPPROACHTHATREQUIRESTHEBUYINGFIRMTODETERMINEWHICHCOSTSITCONSIDERSMOSTRELEVANTORSIGNIFICANTINTHEACQUISITION,POSSESSION,USE,ANDSUBSEQUENTDISPO
9、SITIONOFAGOODORSERVICEINADDITIONTOTHEPRICEPAIDFORTHEITEM,TCOMAYINCLUDETHECOSTSINCURREDBYPURCHASINGFORORDERPLACEMENT,RESEARCHANDQUALIFICATIONOFSUPPLIERS,TRANSPORTATION,RECEIVING,INSPECTION,REJECTION,STORAGE,ANDDISPOSALREVIEWOFTHELITERATUREONEUSEOFTCOANALYSISISTOSUPPORTTHESUPPLIERSELECTIONANDEVALUATIO
10、NDECISIONTRADITIONALAPPROACHESINCLUDESELECTINGANDRETAININGASUPPLIERBASEDONPRICEALONE,ORBASEDPRIMARILYONPRICEORQUALITATIVELYEVALUATINGTHESUPPLIERSPERFORMANCEUSINGCATEGORICALORWEIGHTEDPOINT/MATRIXAPPROACHESWHILETHELATTERARCPREFERREDTOA“PRICEONLY“FOCUS,SUCHAPPROACHESTENDTODEEMPHASIZETHECOSTSASSOCIATEDW
11、ITHALLASPECTSOFASUPPLIERSPERFORMANCEANDGENERALLYDISREGARDINTERNALCOSTSEXAMINATIONOFSUCHCOSTSISASTRENGTHOFTHETCOAPPROACHTCOANALYSISSELECTIONANDEVALUATIONCONCEPTSCLOSELYALIGNEDWITHTCOINCLUDELIFECYCLECOSTING,ZEROBASEPRICING,ALLINCOSTS,COSTBASEDSUPPLIERPERFORMANCEEVALUATIONANDTHECOSTRATIOMETHOD,NONEOFTH
12、ESEAPPROACHESHAVERECEIVEDSIGNIFICANT,WIDESPREADSUPPORTINTHELITERATUREORINPRACTICEFORAVARIETYOFREASONS,PRIMARILYBECAUSEOFTHEIRCOMPLEXITYANDTHELACKOFGENERALUNDERSTANDINGOFTHECONCEPTSLIFECYCLECOSTINGFOCUSESPRIMARILYONCAPITALORFIXEDASSETS,“THEAIMISTOGOBEYONDTHEPURCHASEPRICEOFANASSET,TODETERMINEHOWMUCHIT
13、ACTUALLYCOSTSTHEORGANIZATIONTOUSE,MAINTAIN,ANDDISPOSEOFTHATASSETDURINGITSLIFETIMEPRETRANSACTIONCOSTSTENDTOBEDEEMPHASIZEDTHISAPPROACHISCONGRUENTWITHTCOBUTISONLYASUBSETOFTCOACTIVITYTCOISAPPLICABLETOVIRTUALLYEVERYTYPEOFPURCHASEANDINCLUDESTHEPREPURCHASECOSTSASSOCIATEDWITHAPARTICULARSUPPLIERZEROBASEPRICI
14、NGANDCOSTBASEDSUPPLIERPERFORMANCEEVALUATIONBOTHADVOCATEUNDERSTANDINGSUPPLIERSTOTALCOSTSINCONTRASTTOTCO,ZEROBASEPRICINGFOCUSESHEAVILYONTHESUPPLIERSPRICINGSTRUCTUREANDCOSTOFDOINGBUSINESSCOSTBASEDSUPPLIERPERFORMANCEEVALUATIONHASANARROWERSCOPETHANTCO,FOCUSINGPRIMARILYONTHEEXTERNALCOSTSOFDOINGBUSINESSWIT
15、HASUPPLIERRATHERTHANCONSIDERINGBOTHTHEINTERNALANDEXTERNALCOSTSMORERECENTLY,SEVERALARTICLESHAVEFOCUSEDSPECIFICALLYONTCOHANDFIELDANDPANNESIEXPLOREUNDERSTANDINGTCOSPECIFICALLYFORCOMPONENTSTHEYNOTETHATTCOCOMPONENTSISSUESAREDIRECTLYRELATEDTOWHERETHECOMPONENTISWITHINITSLIFECYCLE,WHICHMAYNOTBERELATEDTOTHEO
16、VERALLPRODUCTLIFECYCLECARRANDITTNEROVERVIEWTCOAPPROACHESUSEDBYSEVERALORGANIZATIONSTHEMODELSTHEYPRESENTAREALLMODIFIEDVERSIONSOFTHECOSTRATIOMETHODUSINGTHATMETHOD,ANORGANIZATIONUSUALLYIDENTIFIESSEVERALKEYFACTORSORACTIVITIESTHATINCREASECOSTSFACTORSSUCHASTHOSERESULTINGFROMPOORQUALITYANDLATEDELIVERYAREADD
17、EDTOTHETOTALPURCHASEPRICEDIVIDINGTHESETOTALCOSTSBYTHETOTALPURCHASEPRICEYIELDSAN“INDEX“THISINDEXISTHENUSEDASAMULTIPLEFORFUTUREBIDS/PRICESFROMTHESUPPLIERTOEVALUATETHETRUE“TOTALCOSTOFOWNERSHIP“OFDOINGBUSINESSWITHTHATSUPPLIERELLRAMANDSIFERDDEVELOPEDACONCEPTUALFRAMEWORKFORCOSTSTOBEINCLUDEDINTCOANALYSIS,E
18、LLRAMUSEDCASESTUDIESOFORGANIZATIONSTHATHAVEUSEDFORMALTCOANALYSISTODEVELOPAFRAMEWORKFORTCOIMPLEMENTATIONELLRAMALSODEVELOPEDATAXONOMYFORCLASSIFYINGTCOMODELSBASEDONTHETYPEOFBUY,ALSOKNOWNAS“BUYCLASS“ANDACCORDINGTOWHETHERTHETCOMODELISSTANDARDORUNIQUEBENNETTPRESENTSATCOAPPROACHUSEDBYCOMPUMOTOR,AMANUFACTUR
19、EROFFLOWCONTROLEQUIPMENTCOMPUMOTORLINKSTCOTOITSACTIVITYBASEDCOSTINGSYSTEMTOPROVIDEANINTEGRATEDAPPROACHTOTCOANALYSISAPPROACHESSIMILARTOTCOINPURCHASINGHAVEBEENADVOCATEDINTHELOGISTICSLITERATUREANDSTRATEGICMANAGEMENTLITERATURETHESEAPPROACHESAREAMEANSOFUNDERSTANDINGTOTALCOSTSTHROUGHOUTTHESUPPLYCHAININORD
20、ERTOPROVIDEDIRECTSUPPORTFORSTRATEGICCOSTMANAGEMENTEFFORTSLACKOFUNDERSTANDINGOFTCOCANBEVERYCOSTLYTOTHEFIRMPOORDECISIONSWILLLIKELYRESULT,HURTINGTHEFIRMSOVERALLCOMPETITIVENESS,PROFITABILITY,PRICINGDECISIONS,ANDPRODUCTMIXSTRATEGIESTHEORETICALROOTSECONOMISTSHAVELONGACKNOWLEDGEDTHEIMPORTANCEOFGOINGBEYONDP
21、RICETOENCOMPASSTHETRANSACTIONCOSTSINPURCHASINGFROMEXTERNALSOURCESECONOMISTSHAVEFOCUSEDONTRANSACTIONCOSTANALYSISPRIMARILYFROMAMAKEORBUYPERSPECTIVE,CONSIDERINGVERTICALINTEGRATIONVERSUSBUYINGGOODSORSERVICESINTHEMARKETTRANSACTIONCOSTSANALYSISISALSOTHEFOUNDATIONOFTCOANALYSISWHILETCOANALYSISCANBEAPPLIEDTO
22、THEANALYSISOFTHEMAKEORBUYDECISION,ITSHOULDALSOBEAPPLIEDAFTERANORGANIZATIONHASDETERMINEDTHATITWILLUSEATHIRDPARTYBUYRATHERTHANUSEANINTERNALSOURCEMAKETRANSACTIONCOSTSCANVARYSIGNIFICANTLYAMONGSUPPLIERSANDCANBEANIMPORTANTDECISIONFACTORPREVIOUSLITERATUREONTCOANALYSISDEFINEDTRANSACTIONCOSTSASCOSTSINCURREDP
23、RIORTOACTUALSALEASSOCIATEDWITHTHESALE,INCLUDINGPRICEANDAFTERTHESALEHASOCCURRED,INCLUDINGDISPOSALFROMTHISPERSPECTIVE,TRANSACTIONCOSTANALYSISINTHEECONOMICSLITERATUREPROVIDESTHETHEORETICALBASISFORFURTHEREXAMININGTCOANALYSISTCOANALYSISISTHETOOLANDPHILOSOPHYTOSUPPORTTHETHEORYOFTRANSACTIONCOSTANALYSISWHEN
24、TCOISSTRATEGICCOSTMANAGEMENTITCANBEARGUEDTHATTCOISONLYTRULYSTRATEGICCOSTMANAGEMENTWHENITOCCURSONASTRATEGICLEVEL,ASINHELPINGTOIMPROVETHEPROCESSESINTHEORGANIZATIONORTHESUPPLYCHAININORDERFORTCOANALYSISTOQUALIFYASSTRATEGICCOSTMANAGEMENT,COSTCONSIDERATIONSMUSTSPANTHEBOUNDARIESOFTHEORGANIZATIONTOINCLUDECO
25、STSBOTHEXTERNALANDINTERNALTOTHEORGANIZATIONBYDEFINITION,ALLAPPLICATIONSOFTCOANALYSISDOTHISBYSPECIFICALLYCONSIDERINGTHEEFFECTSOFTHESUPPLIERSPERFORMANCE,ANDTHEPERFORMANCEOFPURCHASEDGOODSORSERVICES,ONTHEORGANIZATIONSTOTALCOSTSUNLIKETRADITIONALCOSTREDUCTIONANDCOSTSAVINGSTECHNIQUES,WHICHFOCUSINTERNALLYAL
26、LTCOANALYSISISSUPPORTIVEOFSTRATEGICCOSTMANAGEMENTTHATISBECAUSEALLTCOANALYSISCONSIDERSTHEBROADEFFECTOFPURCHASEDECISIONSONTHEORGANIZATIONSCOSTS,ASWELLASTHEIMPLICATIONSOFPURCHASEDECISIONSONOTHERCOSTPARAMETERSHOWTCOMODELSSUPPORTSTRATEGICCOSTMANAGEMENTACCORDINGTOSHANKANDGOVINDARAJAN,THREEKEYTHEMESAREBLEN
27、DEDINSTRATEGICCOSTMANAGEMENTVALUECHAINANALYSIS,STRATEGICPOSITIONINGANALYSIS,ANDCOSTDRIVERANALYSISEACHISDISCUSSEDBRIEFLYBELOW,ASRELATEDTOTCOANALYSISTHEVALUECHAINANALYSISCONCEPTISQUITESIMILARTOTHESUPPLYCHAINMANAGEMENTCONCEPTDISCUSSEDINTHEPURCHASINGANDLOGISTICSLITERATURESIMPLYSTATED,THEVALUECHAINFRAMEW
28、ORKREQUIRESTHATANORGANIZATIONCONSIDERALLACTIVITIESINWHICHITENGAGESTHATAREREQUIREDTOPRODUCETHEPRODUCTORSERVEICEANDPROVIDEITTOTHEULTIMATECONSUMERTHISFOCUSISEXTERNAL,CONSIDERINGALLACTIVITIES,WHICHADDVALUE,FROMTHEEARLIESTRAWMATERIALSOURCESTHROUGHTHEPRODUCTIONPROCESSTOTHEULTIMATEENDUSERWITHFEWEXCEPTIONSP
29、URCHASINGCOSTANALYSISHASTENDEDTOWARDANINTERNALFOCUSTCOCLEARLYSUPPORTSTHEVALUECHAINAPPROACHBYCONSIDERINGTHETOTALCOSTOFDEALINGWITHSUPPLIERS,SUCHASINTERNALANDEXTERNALCOSTSOFSUPPLIERSELECTION,ASSESSMENT,MANAGEMENTANDRELATEDFACTORS,INTERNALCOSTSOFAPPLICATION/USEOFTHEPURCHASEDITEM,INTERNALANDEXTERNALCOSTS
30、ASSOCIATEDWITHDISPOSALORFAILUREOFTHEPRODUCTORSERVICEINAPPLLCATIONORINTHEFIELDANILLUSTRATIONOFTHEVALUECHAINAPPROACHISANAUTOMANUFACTURERTHATMOVEDTOAPPLICATIONOFJUSTINTIMECONCEPTS,REDUCINGITSOWNINVENTORYTHISREDUCTION,HOWEVER,MERELYSHIFTEDMOREINVENTORYANDUNCERTAINTYTOTHESUPPLIERSTHESUPPLIERSCOSTSACTUALL
31、YINCREASEDMORETHANTHEAUTOMANUFACTURERSCOSTSDECREASEDBYUSINGTCOCONCEPTSTOANALYZETHISPURCHASESITUATION,THISEXPENSIVEDECISIONCOULDHAVEBEENAVOIDEDTHESECONDCONCEPTOFSTRATEGICCOSTMANAGEMENT,STRATEGICPOSITIONING,EXAMINESTHEROLEOFCOSTMANAGEMENTINTHEORGANIZATIONSHANKANDGOVINDARAJANSTATETHATACOSTMANAGEMENTEMP
32、HASISWILLVARYDEPENDINGONWHETHERTHEFIRMPURSUESAPRODUCTDIFFERENTIATIONORCOSTLEADERSHIPSTRATEGYTHEYARGUETHATACOSTLEADERSHIPSTRATEGYWOULDPLACEAGREATEREMPHASISONCOSTMANAGEMENTANDREPORTINGOFITEMSSUCHASPRODUCTCOSTS,WHEREASAPRODUCTDIFFERENTIATIONSTRATEGYWOULDFOCUSMOREONMARKETINGCOSTSBECAUSETHECOSTOFEXTERNAL
33、LYPROCUREDITEMSTENDSTOBEAMAJORCOMPONENTOFPRODUCTCOSTS,ONEMIGHTEXPECTTHATTHEAPPLICATIONOFTCOCONCEPTSINPURCHASINGWOULDBEMOREPREVALENTINFIRMSTHATPURSUEACOSTLEADERSHIPSTRATEGYANALYZINGTHERELATIONSHIPBETWEENANORGANIZATIONSPOSITIONINGSTRATEGYANDTHETYPEOFTCOANALYSISCHOSENWASBEYONDTHESCOPEOFTHISRESEARCH,BUT
34、ITDOESPROVIDEANINTERESTINGISSUEFORFUTURERESEARCHTHETHIRDELEMENTOFSTRATEGICCOSTMANAGEMENTISCOSTDRIVERANALYSISUNDERSTANDINGWHATFACTORSACTUALLYAFFECTCOSTBEHAVIORTRADITIONALLY,COSTSHAVEBEENALLOCATEDBASEDONPRODUCTIONVOLUMEASSHANKANDGOVINDARAJANPOINTOUT,HOWEVER,VOLUMEISGENERALLYNOTTHEBESTWAYTOEXPLAINCOSTB
35、EHAVIORHIGHVOLUMEPRODUCTSTENDTORECEIVEAGREATERBURDENTHANTHEEFFORTREQUIREDWOULDSUPPORT,ANDLOWVOLUMEPRODUCTSTENDTORECEIVEALOWERCOSTALLOCATIONTHANJUSTIFIEDBYEFFORTTCOANALYSISINHERENTLYREALIZESTHATSUPPLIERCOSTSARENOTDRIVENSOLELYBYVOLUMERATHER,THEYAREDRIVENBYALLASPECTSOFTHESUPPLIERSPERFORMANCE,INCLUDINGS
36、UCHACTIVITIESASACCURATEINVOICING,TIMELYDELIVERY,ANDPRODUCTORSERVICEPERFORMANCEASWELLASRESPONSETOINQUIRIESUNDERSTANDINGCOSTDRIVERSANDPROPERLYALLOCATINGCOSTSTOTHEACTIVITIESTHATCREATETHOSECOSTSISAKEYPREMISEOFACTIVITYBASEDCOSTMANAGEMENTABCMTHUS,BOTHTCOANDSTRATEGICCOSTMANAGEMENTAREBASEDONTHESAMEUNDERLYIN
37、GPREMISEASABCMINADDITIONTCOANANALYSISISCONGRUENTANDSUPPORTIVEOFTHEMAJORELEMENTSOFSTRATEGICCOSTMANAGEMENTTHETCOPHILOSOPHYSHOULDBEJUSTONEELEMENTOFANORGANIZATIONSSTRATEGICCOSTMANAGEMENTAPPROACHASINDICATEDBYTHEMAGNITUDEOFPURCHASEEXPENDITURES,TCOANALYSISISANIMPORTANTELEMENTOFSTRATEGICCOSTMANAGEMENTITISCR
38、ITICAL,HOWEVER,THATPURCHASINGORGANIZATIONSTHATPERFORMTCOSHARETHERESULTSWITHTHERESTOFTHEORGANIZATIONSUCHSHAREDKNOWLEDGEWILLHELPSUPPORTTHEFIRMSOVERALLCOSTMANAGEMENTGOALS,WHETHERORNOTTHEGOALSOFAPARTICULARTCOANALYSISAREINTHEMSELVESSTRATEGICINNATUREGAPSINTHELITERATUREBASEDONAREVIEWOFTHELITERATURE,TCOANAL
39、YSISISAPOTENTIALLYIMPORTANTAPPROACHFORIMPROVINGTHEVALIDITYOFPURCHASINGDECISIONSTHELITERATUREDOESNOTREVEALTHECHARACTERISTICSOFPURCHASINGDECISIONSTHATTCOSUPPORTSINTERMSOFTYPEOFBUYCAPITAL,RAWMATERIALS,SERVICES,ANDSOONANDTHEIMPORTANCEOFDECISIONSSUPPORTEDALSONOTEVIDENTINTHELITERATUREISWHYACONCEPTASIMPORT
40、ANTASTCOANALYSISISNOTUSEDBYMOREORGANIZATIONSTOSUPPORTPURCHASINGDECISIONSTHEBARRIERSTOTCOIMPLEMENTATIONANDHOWTHEYCANHEOVERCOMEARENOTARTICULATEDINTHELITERATUREWHICHALSODOESNOTTIETCOANALYSISTOTHEFIRMSOVERALLSTRATEGICCOSTMANAGEMENTEFFORTSTHENEXTSECTIONDISCUSSESTHEMETHODUSEDTOEXPLORETHESEISSUESMETHODOFST
41、UDYTHISRESEARCHWASDESIGNEDTOEXPLORETHEUSESOFTCOMODELINGINPURCHASINGAMONGASELECTSAMPLEOFORGANIZATIONSBASEDINNORTHAMERICA,THERESEARCHWASAIMEDATDEVELOPINGAQUALITATIVERATHERTHANQUANTITATIVEINDEPTHUNDERSTANDINGOFTCOPRACTICESTHUS,ACASESTUDYMETHODWASSELECTED“TOADDRESSGAPSIDENTIFIEDINTHELITERATURE,CASESTUDY
42、PARTICIPANTSWEREASKEDTHEOPENENDEDQUESTIONSSHOWNINAPPENDIXIADDITIONALQUESTIONSRELATEDTODEMOGRAPHICDATA,ACCOUNTINGSYSTEMS,ANDTCOANALYSISSTRUCTURE,WHICHARENOTDIRECTLYPERTINENTTOTHISRESEARCH,ALSOAREINCLUDEDINTHEAPPENDIXDURINGTHEPROCESSOFEXPLORINGTCOPRACTICES,ARELATIONSHIPWASUNCOVEREDBETWEENTCOANDSTRATEG
43、ICCOSTMANAGEMENTINTHEORGANIZATIONSSTUDIEDTHISPAPERFOCUSESONTHESTRATEGICCOSTMANAGEMENTIMPLICATIONSOFTHETCORESEARCHPROJECTCASESTUDYRESEARCHISNOTBASEDONARANDOMSAMPLINGRATHER,ITGENERALLYINVOLVESAFOCUSEDAPPROACHTOSITEANDSAMPLESELECTIONINORDERTOGAINACCESSTOTHETYPEOFPHENOMENONBEINGSTUDIEDINORDERTOTARGETORG
44、ANIZATIONSOFPOTENTIALINTEREST,THERESEARCHERSFORMEDANADVISORYBOARDTOSUPPORTTHISPROJECTANDTOHELPIDENTIFYANDPROVIDEINTRODUCTIONSTOPOTENTIALORGANIZATIONSINADDITION,THERESEARCHERSCONTACTEDMANYPURCHASINGPROFESSIONALSANDACADEMICSANDCONDUCTEDANEXTENSIVEREVIEWOFTHELITERATURESOURCEELLRAM,SIFERD,1998“TOTALCOST
45、OFOWNERSHIPAKEYCONCEPTINSTRATEGICCOSTMANAGEMENTDECISIONS”JOURNALOFBUSINESSLOGISTICSVOL19,PP5584二、翻译文章译文所有权的总成本一个关键的概念，战略成本管理的决定战略成本管理在理论上不是一个新概念。然而，在实际应用中对大多数组织决策者提出了主要的改进机会。据珊克和戈文达拉扬所描述，战略成本管理需要以更广的角度来理解组织的成本，包括内部和外部两方面，并以这样的方式来提高竞争优势。许多战略成本管理的文献已接近从财务、会计的角度看问题。这是合乎逻辑的,因为这些功能的组织经常有受托成本控制。然而，在许多组织中，
46、这是供应管理区域，也被称为采购。或许多其它的名字,但最终负责控制大量的组织的支出。一项最近的研究表明，制造公司购置项目平均占总成本的635，非制造公司占25。这样的支出直接关系到组织的成本,但多次讨论战略成本管理的概念主要是着眼于控制的制造费用，如劳动和机器的时间。在大多数组织中，购买材料的成本服务远大于内部的制造费用。这篇文章有多种目的。它从一个对所有权（TCO）和为什么它是一个在今天使用越来越多的收购决策总成本概念的可行模式进行探索。第二，在TCO的文献中，因为它适用于购买决策的提出。其次，对战略成本管理之间和TCO采购决策分析的关系进行了探讨。控烟办公室的概念，目前正在实施适用于他们购买
47、决策的十一个组织的案例研究来概述如何以及在何处的TCO模型。根据这些数据和在以往研究的基础上提出证据，为什么不是更广泛实施所有权的总成本的概念。管理/战略建议提出了克服申请购买TCO所有权的总成本的障碍，用于连接到战略成本管理的概念。本文关闭与未来研究的建议。TCO的目的是了解某一供应商购买工具和购买特定的商品或服务的相关成本。引用TCO的相关概念，如生命周期成本分析，参考已经在一段时间的文学，但它的实际应用已经比较有限。TCO是一个重要的工具，以支持战略成本管理。这是一个复杂的方法，需要购买，以确定哪些公司认为最相关的成本在获取，占有，使用显著，且对商品或服务后的处置。除了对这个项目所付出的
48、代价，控烟办公室可能包括对订单，研究和供应商的资格，运输，接收，检验，剔除，存储和处理采购的费用。文献回顾TCO分析的一个用途是支持供应商选择和评价决策。传统的方法包括选择和保留一个单独的供应商价格的基础上，或主要基于价格。或定性评价供应商的性能使用绝对或加权点/矩阵的方法。而倾向于“价格只有”焦点后者的弧线，这种办法往往淡化与供应商的表现各方面的相关费用，一般无视内部成本。这些费用的检查是TCO方法的力量。TCO分析选择和排列紧密的TCO评估的概念，包括生命周期成本，零基定价，所有功能成本，成本为基础的供应商绩效评价。和成本效益的方法比，这些方法在实践中都没有受到文学的显著和普遍支持的原因有
49、很多，主要是因为它们对复杂性和普遍的概念缺乏了解。生命周期成本主要集中在资本或固定资产，我们的目标是超越资产的购买价格，以确定其实际成本多少的组织使用，维护，并在其一生中处置该资产。预交易成本往往是去强调。这种做法是一致的，但与所有权的总成本TCO的活动只是一个子集。TCO的性质几乎是适用于所有商品，包括购买前与特定供应商的相关费用。零基定价和成本为基础的供应商绩效评估都主张了解供应商的总成本。与此相反的总体拥有成本，零基定价特别注重供应商的价格结构和经营成本。基于成本的供应商绩效评估比TCO的范围狭窄，重点做好与供应商的业务，而不是主要考虑内部和外部成本。最近，一些文章都特别注重总体拥有成本。汉德菲尔德和潘尼斯专门探索TCO的组件。他们指出，TCO的组成部分问题直接相关的组件在其生命周期内，这可能不是关系到整个产品的生命周期。卡尔和伊特纳概述使用TCO方法的一些组织。他们现在都是修改后的成本法比版本的模型。采用这个方法，一个组织通常标识的几个关键因素或活动，增加成本。从这些因素，如质量差和延迟交付造成被添加到总购买价格。除以总价款这些总成本产生一个“指数”。然后用这个指数作为今后投标/价格从多个供应商评估与该供应商的业务做真正的“所有权的总成本”。埃拉姆和斯菲尔德制定了成本的概念框架，包括在TCO分析，埃拉姆使用已经正式用完TCO分析制定一个实施
