[英语论文精品] a strategic perspective of cost 《成本的战略分析》

毕业论文ASTRATEGICPERSPECTIVEOFCOST学院外国语学院专业姓名指导老师英语学号职称讲师A2A0A4A5A1A7A8A9A9A10A11A12A3A3A3A6A13A14A14A15A16A17A18A19A20A21A22IXXX毕业论文诚信承诺书本人郑重承诺我所呈交的毕业论文ASTRATEGICPERSPECTIVEOFCOST成本的战略分析是在指导教师的指导下，独立开展研究取得的成果，文中引用他人的观点和材料，均在文后按顺序列出其参考文献，论文使用的数据真实可靠。承诺人签名日期年月日A23A23A23A24A25A26A26A27A28A29A30A31A32A33A34IIASTRATEGICPERSPECTIVEOFCOSTABSTRACTONEMAINPURPOSEOFOPERATINGACOMPANYISTOMAXIMIZETHEBENEFITTHUS,COSTDOWNBECOMESAFOCUSTASKOFPROFESSIONALSWHOARESTRIVINGTOACHIEVETHISGOALTOSUCCEEDINACHIEVINGTHISEND,THESTICKINGPOINTISTOREDUCETHECOSTOFPRODUCTION,WHICHISEMBODIEDINTHEQUALITYOFVALUECREATIONANDBUSINESSRUNNINGWITHTHELEVELOFTHECOST,EVALUATIONOFANENTERPRISEISCLEARFORALLFIRMS,THECHOICEISCRITICALOFWHICHACTIVITIESTOPERFORMINTERNALLYANDWHICHTOOUTSOURCECOSTSTRUCTUREDETERMINESLARGELYAFIRMSMARKETSHAREANDITSMARKETPOSITIONGOODCUSTOMERSERVICEDOESNOTNECESSARILYNEEDASTRONGFINANCIALBACKUPAWELLESTABLISHEDCUSTOMERSERVICECANENHANCECUSTOMERRETENTIONANDHELPTOINCREASESALESANDPROFITSANINCREASINGNUMBEROFCOMPANIESAREPAYINGMOREATTENTIONTOTHEQUALITYOFSERVICINGTHEIRCUSTOMERSFORSUSTAINEDPROFITABILITY,ANYFIRMMUSTBEEXPLICITABOUTHOWITWILLCOMPETECOMPETITIVEADVANTAGEINTHEMARKETPLACEDERIVESFROMPROVIDINGBETTERCUSTOMERVALUEFOREQUIVALENTCOST,ORDELIVERINGEQUIVALENTCUSTOMERVALUEFORLOWERCOSTHERE,ONESEEKSTOACHIEVEBOTHCOSTLEADERSHIPANDSUPERIORCUSTOMERVALUE,ORCUSTOMERSERVICEINANOTHERWORDTHISPAPERPRESENTSASTRATEGICPERSPECTIVEOFCOSTASISKNOWNTOALL,COMPETITIONAMONGENTERPRISESISFIERCE,ANDTHISIS“NATURALSELECTIONANDSURVIVALOFTHEFITTEST”THEKEYSTONELIESINSEEKINGTHEBALANCEBETWEENCOSTANDCUSTOMERSERVICELEVELINSUPPLYCHAINMANAGEMENT,INCLUDINGANALYSISOFTRANSPORTATIONCOSTANDINVENTORYPOLICIESFURTHERMORE,TAGUCHISLOSSFUNCTIONTHEORYISEMPLOYEDHERETOILLUSTRATETHERELATIONSHIPBETWEENCOSTANDCUSTOMERSERVICELEVELKEYWORDSCOSTCUSTOMERSERVICELEVELTAGUCHILOSSFUNCTIONTRANSPORTSTRATEGYINVENTORYSTRATEGYA23A23A23A24A25A26A26A27A28A29A30A31A32A33A34III成本的战略分析摘要企业生产经营的目的是追求利润最大化，要追求利润最大化必须最大限度地降低成本，而降低成本的关键点是降低生产成本，生产成本是企业经济运行质量的集中反映，成本的高低反映企业经营管理的好坏，是企业整体素质的综合表现。正如对于企业成本而言，选择自主生产经营管理或是外包经营，是个决定性问题。成本信息，在很大程度上决定了企业所占市场份额的多少与所处层次。良好的客户服务水平，并不需要雄厚的资金保障。一种优异的客户服务水平策略，能够提高客户忠诚度，也有益于企业销售量与利润的提升。在当今社G1262，G1166G1216不G19602G2469现，企业G17246G7481G17246G8892G18337客户的服务质量了。G1038了G19283G7411G11420利，企业必须了G16311自G5061的G12466G1117G2159，G1186而能够在G2528一成本水平上提G1391G7368高水平的服务G727或是G1209G7368低的成本，G1038G20050客提G1391G2528G12573水平的服务。G17837G7691G1582，是G1038了追求G7094在成本上，G2460在服务G1227G1552上G2474G5483G2464G18337G6940益，G17839而G3698G2164企业G11420利G2656降低成本。G16825G16782G7003G7100在G17839行成本策略G2010G7524。G1259所G2620G11705，企业G19400的G12466G1117，G1866G9620G9884程度，G1047是G256G10301G12466G3837择，G17878G13785生G4396G257。G16825G12699G12468主要G1186G1391G5224G19154管理的G16294度，在运G17767成本G2656G1191G1660策略G2010G7524上，G4559求成本与客户服务水平G1055G19400的平G15925。G2490外，本G7003G4570G1523G2173G3838G2488G3867G2001G6980的G2010G7524，G7138G11842成本与服务水平的G1867体关G13007。关键词成本，客户服务水平，G3838G2488G3867G6451G3845G2001G6980，运G17767策略，G5223G4396策略A35A35A35A36A37A38A38A39A40A41A42A43A44A45A46IVCONTENTSABSTRACTINENGLISHABSTRACTINCHINESE1INTRODUCTION111WHATISASTRATEGY112DEFINITIONOFCOST213DEFINITIONOFCUSTOMERSERVICELEVEL22BALANCEBETWEENCOSTANDCUSTOMERSERVICELEVEL421NOTESRELATEDTOCOST4211TOTALCOSTOFACQUISITION4212TOTALCOSTOFOWNERSHIP5213COSTOVERRUN5214COSTCURVE522NOTESRELATEDTOCUSTOMERSERVICELEVEL6221LEADTIME6222FAULTS7223CUSTOMERSERVICEQUALITY7224COSTOFSERVICE8225CUSTOMERCOMPLAINTS8226CUSTOMERSATISFACTION923TAGUCHISLOSSFUNCTIONTHEORY10A47A47A47A48A49A50A50A51A52A53A54A55A56A57A58V231DEFINITION10232LOSSFUNCTION10233APPLICATION12234CONCLUDINGCOMMENTS123TRANSPORTFUNDAMENTALSANDDECISIONS1431SERVICECHOICESANDTHEIRCHARACTERISTICS14311PRICE14312TRANSITTIMEANDVARIABILITY15313LOSSANDDAMAGE1532TRANSPORTCOSTCHARACTERISTICS16321VARIABLEANDFIXEDCOST16322COMMONANDJOINTCOSTS1633TRANSPORTSERVICESELECTION17331BASICCOSTTRADEOFF18332COMPETITIVECONSIDERATIONS184INVENTORYSTRATEGY2041NATUREOFFORECASTING20411SPATIALVERSUSTEMPORALDEMAND21412LUMPYVERSUSREGULARDEMAND21413DERIVEDVERSUSINDEPENDENTDEMAND2142STORAGESYSTEMFUNCTIONS22421HOLDING22A47A47A47A48A49A50A50A51A52A53A54A55A56A57A58VI422CONSOLIDATION22423BREAKBULK23424MIXING235CONCLUSION24BIBLIOGRAPHY25ACKNOWLEDGEMENT27TABLEOFFIGURESFIGURE214FIGURE2211A47A47A47A48A49A50A50A51A52A53A54A55A56A57A5811INTRODUCTIONDECIDINGACOMPANYSSTRATEGICDIRECTIONPLAYSABIGROLEINMEETINGITSFINANCIAL,MARKETSHARE,ANDOTHEROBJECTIVESTHISISACREATIVEANDVISIONARYPROCESS,USUALLYCONDUCTEDBYTOPMANAGEMENT,WHEREBYAFIRMSOVERALLDIRECTIONISOUTLINEDANDTRANSLATEDINTOACORPORATEACTIONPLANFORTHEFUNCTIONALAREASOFTHEFIRM,THECORPORATEPLANISTHENDIVIDEDINTOSUBPLANS,SUCHASPRODUCTION,MARKETING,ANDLOGISTICSTHESESUBPLANSREQUIREMANYSPECIFICDECISIONS,WHICHINCLUDE,AMONGOTHERTHINGS,TRANSPORTCHOICES,SETTINGINVENTIONPOLICIES,ETCAPRACTICABLEWAYOFSURVIVALISTOMAKEPROFITSWITHTHISVERDICT,MINIMIZINGCOSTANDMAXIMIZINGCUSTOMERSERVICELEVELWILLBETHEBESTCHOICETHEN,HOWTOSTRIKEABALANCEBETWEENCOSTANDCUSTOMERSERVICELEVELBECOMESTHEFIRSTCONSIDERATIONOFMANAGEMENTTHERELATIONOFTHETWOISONEOFASTRATEGICMATCHASTRATEGICPERSPECTIVEOFCOSTISINCONNECTIONWITHCUSTOMERSERVICELEVELTAGUCHILOSSFUNCTIONTHEORYUNDERLIESTHEBALANCEBETWEENCOSTANDCUSTOMERSERVICELEVELTHETRANSPORTCOSTCHARACTERISTICSANDINVENTORYSTRATEGYFROMCOSTPERSPECTIVEAREALSOIMPORTANTASPECTSOFCOSTPLANSWITHTHESEDISCUSSED,ONEMAYARRIVEATSOMEINSPIRATIONFORSTRATEGICCOSTPHILOSOPHY11WHATISASTRATEGYSTRATEGYISALLTHESEINTEGRATIVEPERSPECTIVES,POSITIONING,PLANNING,ANDPATTERNSTRATEGYISTHEBRIDGEBETWEENPOLICYORHIGHORDERGOALSONTHEONEHANDANDTACTICSORHOWTOBEATCOMPETITORSONTHEOTHERSTRATEGYANDTACTICSTOGETHERSTRADDLETHEGAPBETWEENENDSANDMEANSINSHORT,STRATEGYISATERMTHATREFERSTOACOMPLEXWEBOFTHOUGHTS,IDEAS,INSIGHTS,EXPERIENCES,GOALS,EXPERTISE,MEMORIES,PERCEPTIONS,ANDEXPECTATIONSTHATPROVIDEGENERALGUIDANCEFORSPECIFICACTIONSINPURSUITOFPARTICULARENDSSTRATEGYISATONCETHECOURSEWECHART,THEJOURNEYWEIMAGINEAND,ATTHESAMETIME,ITISTHECOURSEWESTEER,THETRIPWEACTUALLYMAKEEVENWHENWEAREEMBARKINGONAVOYAGEOFDISCOVERY,WITHNOPARTICULARDESTINATIONINMIND,THEVOYAGEHASAPURPOSE,ANOUTCOME,ANENDTOBEKEPTINVIEWJOHNSONANDSCHOLESDEFINE“STRATEGYISTHEDIRECTIONANDSCOPEOFANORGANIZATIONOVERTHELONGTERMWHICHACHIEVESADVANTAGEFORTHEORGANIZATIONTHROUGHITSCONFIGURATIONOFRESOURCESWITHINACHALLENGINGENVIRONMENT,TOMEETTHENEEDSOFMARKETSANDTOFULFILLSTAKEHOLDEREXPECTATIONS”JOHNSONANDSCHOLES,2010STRATEGY,THEN,HASNOEXISTENCEAPARTFROMTHEENDSSOUGHTITISAGENERALFRAMEWORKTHATPROVIDESGUIDANCEFORACTIONSTOBETAKENAND,ATTHESAMETIME,ISA59A59A59A60A61A62A62A63A64A65A66A67A68A69A702SHAPEDBYTHEACTIONSTAKENTHISMEANSTHATTHENECESSARYPRECONDITIONFORFORMULATINGSTRATEGYISACLEARANDWIDESPREADUNDERSTANDINGOFTHEENDSTOBEOBTAINEDWITHOUTTHESEENDSINVIEW,ACTIONISPURELYTACTICALANDCANQUICKLYDEGENERATEINTONOTHINGMORETHANAFLAILINGABOUT12DEFINITIONOFCOSTCOSTS,INDEED,ARECAUSEDBYMANYINTERRELATEDFACTORSSOMEFACTORSAREIMPLICITINTHEFIRMSCHOICESABOUTITSUNDERLYINGECONOMICSTRUCTURESTRUCTURALCOSTDRIVERSTHEYINCLUDESTRATEGICCHOICESCONCERNINGSCALESIZEOFINVESTMENTTOBEMADEINMANUFACTURING,RD,MARKETINGAREAS,SCOPEDEGREEOFVERTICALINTEGRATION,EXPERIENCENUMBEROFTIMESTHEFIRMHASALREADYDONEWHATITISDOINGAGAIN,TECHNOLOGYTYPEOFPROCESSTECHNOLOGIESUSEDATEACHSTEPOFTHEFIRMSVALUECHAINANDCOMPLEXITYPRODUCTORSERVICELINEBREADTHSTRUCTURALCOSTCOMPONENTSCANBEMANAGEDUPORDOWN,BUTONLYBYCHANGINGTHEFUNDAMENTALECONOMICELEMENTSOFHOWTHEBUSINESSCOMPETESSUCHCHANGESAREFARFROMEASYTOIMPLEMENTALSO,INGENERAL,STRUCTURALFACTORSARENOTMONOTONICALLYSCALEDTHATIS,ONECANHAVETOOMUCHSCALE,ORCOMPLEXITY,ASWELLASTOOLITTLEWIKIPEDIA,NDINACCOUNTING,COSTSARETHEMONETARYVALUEOFEXPENDITURESFORSUPPLIES,SERVICES,LABOR,PRODUCTS,EQUIPMENTANDOTHERITEMSPURCHASEDFORUSEBYABUSINESSOROTHERACCOUNTINGENTITYITISTHEAMOUNTDENOTEDONINVOICESASTHEPRICEANDRECORDEDINBOOKKEEPINGRECORDSASANEXPENSEORASSETCOSTBASISINBUSINESS,RETAIL,ANDACCOUNTING,ACOSTISTHEVALUEOFMONEYTHATHASBEENUSEDUPTOPRODUCESOMETHING,ANDHENCEISNOTAVAILABLEFORUSEANYMOREINECONOMICS,ACOSTISANALTERNATIVETHATISGIVENUPASARESULTOFADECISIONSTEVENMSHEFFRIN,2010INBUSINESS,THECOSTMAYBEONEOFACQUISITION,INWHICHCASETHEAMOUNTOFMONEYEXPENDEDTOACQUIREITISCOUNTEDASCOSTINTHISCASE,MONEYISTHEINPUTTHATISGONEINORDERTOACQUIRETHETHINGTHISACQUISITIONCOSTMAYBETHESUMOFTHECOSTOFPRODUCTIONASINCURREDBYTHEORIGINALPRODUCER,ANDFURTHERCOSTSOFTRANSACTIONASINCURREDBYTHEACQUIREROVERANDABOVETHEPRICEPAIDTOTHEPRODUCERUSUALLY,THEPRICEALSOINCLUDESAMARKUPFORPROFITOVERTHECOSTOFPRODUCTIONCOSTSAREOFTENFURTHERDESCRIBEDBASEDONTHEIRTIMINGORTHEIRAPPLICABILITY13DEFINITIONOFCUSTOMERSERVICELEVELCUSTOMERSERVICEISTHEPROVISIONOFSERVICETOCUSTOMERSBEFORE,DURINGANDAFTERAPURCHASEA59A59A59A60A61A62A62A63A64A65A66A67A68A69A703ACCORDINGTOTURBANETAL“CUSTOMERSERVICEISASERIESOFACTIVITIESDESIGNEDTOENHANCETHELEVELOFCUSTOMERSATISFACTIONTHATIS,THEFEELINGTHATAPRODUCTORSERVICEHASMETTHECUSTOMEREXPECTATION”TURBAN,2006ITSIMPORTANCEVARIESBYPRODUCT,INDUSTRYANDCUSTOMER,DEFECTIVEORBROKENMERCHANDISECANBEEXCHANGED,OFTENONLYWITHARECEIPTANDWITHINASPECIFIEDTIMEFRAMERETAILSTORESWILLOFTENHAVEADESKORCOUNTERDEVOTEDTODEALINGWITHRETURNS,EXCHANGESANDCOMPLAINTS,ORWILLPERFORMRELATEDFUNCTIONSATTHEPOINTOFSALECUSTOMERSERVICEISNORMALLYANINTEGRALPARTOFACOMPANYSCUSTOMERVALUEPROPOSITIONINTHEIRBOOKRULESTOBREAKANDLAWSTOFOLLOW,DONPEPPERSANDMARTHAROGERS,PHDWRITETHAT“CUSTOMERSHAVEMEMORIESTHEYWILLREMEMBERYOU,WHETHERYOUREMEMBERTHEMORNOT”FURTHER,“CUSTOMERTRUSTCANBEDESTROYEDATONCEBYAMAJORSERVICEPROBLEM,ORITCANBEUNDERMINEDONEDAYATATIME,WITHATHOUSANDSMALLDEMONSTRATIONSOFINCOMPETENCE”DONPMARTHAR,2008FROMTHEPOINTOFVIEWOFANOVERALLSALESPROCESSENGINEERINGEFFORT,CUSTOMERSERVICEPLAYSANIMPORTANTROLEINANORGANIZATIONSABILITYTOGENERATEINCOMEANDREVENUEFROMTHATPERSPECTIVE,CUSTOMERSERVICESHOULDBEINCLUDEDASPARTOFANOVERALLAPPROACHTOSYSTEMATICIMPROVEMENTACUSTOMERSERVICEEXPERIENCECANCHANGETHEENTIREPERCEPTIONACUSTOMERHASOFTHEORGANIZATIONSOMEHAVEARGUEDTHATTHEQUALITYANDLEVELOFCUSTOMERSERVICEHAVEBEENDECREASINGINRECENTYEARS,ANDTHATTHISCANBEATTRIBUTEDTOALACKOFSUPPORTORUNDERSTANDINGATTHEEXECUTIVEANDMIDDLEMANAGEMENTLEVELSOFACORPORATIONAND/ORACUSTOMERSERVICEPOLICYTOADDRESSTHISPROBLEM,MANYORGANIZATIONSHAVEEMPLOYEDAVARIETYOFMETHODSTOIMPROVETHEIRCUSTOMERSATISFACT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IMPORTANTACUSTOMERWHOHASTOARRANGEANUMBEROFOTHERACTIVITIESTOMESHINWITHTHEDELIVERYOFTHEPRODUCTWILLOFTENPREFERTHATTHEDELIVERYDATEISCERTAINEVENIFITISLATERTHANITMIGHTHAVEBEENRATHERTHANFACEUNCERTAINTYANOTHERIMPORTANTELEMENTISTHERESPONSETIMEHOWLONGITTAKESACUSTOMERTOFINDOUTWHATISACTUALLYHAPPENINGTOTHEORDERINTHESPECIFICCONTEXTOFQUEUESASSOCIATEDWITHPROVISIONOFASERVICE,DAVIDMAISTERLISTSANUMBEROFPROPORTIONSTURBAN,2006G311UNOCCUPIEDTIMEFEELSLONGERTHANOCCUPIEDTIMEA83A83A83A84A85A86A86A87A88A89A90A91A92A93A947G312PREPROCESSWAITSFEELLONGERTHANINPROCESSWAITSG313ANXIETYMAKESWAITSSEEMLONGERG314UNCERTAINWAITSARELONGERTHANKNOWN,FINITEWAITSG315UNEXPLAINEDWAITSARELONGERTHANEXPLAINEDWAITSG316UNFAIRWAITSARELONGERTHANEQUITABLEWAITSG317THEMOREVALUABLETHESERVICETHELONGERTHECUSTOMERWILLWAITG318SOLOWAITSFEELLONGERTHANGROUPWAITS222FAULTSTHEOTHERMEASURE,PERHAPSMOSTIMMEDIATELYOBVIOUSTOTHECUSTOMER,ISTHEFAULTRATETHISMAYBEDIVIDEDINTOTWOCATEGORIESERRORSINVOLVINGTHEWRONGPRODUCT,QUANTITYORPRICE,ORDELIVERYTOTHEWRONGADDRESS,SHOULDNOTHAPPEN,BUTTHEYDOANDFARMOREFREQUENTLYTHANYOUMIGHTEXPECTFAULTYORDAMAGEDGOODSAREUSUALLYWHATQUALITYISSEENTOBEABOUT,ANDCUSTOMERS,UNDERSTANDABLY,EXPECT100PERCENTPERFORMANCEINTHISAREABUTRARELYGETIT,EXCEPTINTHESTANDARDIZEDMASSCONSUMERMARKETSINMANYMARKETS,THISMEANSTHATINORDERTOAVOIDDELIVERYOFOUTOFDATEPRODUCTS,ORGOODSBEYONDTHEIREXPIRYDATE,THEDISTRIBUTIONCHAINHASTOOPERATEARIGOROUSFIFOFIRSTINFIRSTOUTCONTROLSYSTEM,WHEREASLIFOLASTINFIRSTOUTISMORENORMALANDNATURALTHELATESTADDITIONTOTHESTOCKBEINGLOADEDATTHEFRONTOFTHESHELF,PUSHINGTHEOLDERSTOCKTOTHEBACK223CUSTOMERSERVICEQUALITYTHEELEMENTSDESCRIBEDSOFARLARGELYRELATETOTHENARROWPERSPECTIVEOFSERVICELEVELSINTHECONSUMERGOODSMARKETINTHEOTHERSECTORS,PARTICULARLYTHATOFINDUSTRIALGOODS,CUSTOMERSERVICEMAYBEEVENMOREIMPORTANT,ANDCERTAINLYMORECOMPLEXFOREXAMPLE,ITISOFTENSTATEDNOTLEASTBYTHECOMPANYITSELFTHATIBMSSUCCESSATITSPEAKINTHE1980SASAMARKETINGCOMPANYASALMOSTENTIRELYDUETOITSCOMMITMENTTOCUSTOMERSERVICEINTHESERVICESECTORPARTICULARLYINTHEAREAOFPERSONALSERVICES,CUSTOMERSERVICEISOFTEN,BYDEFINITION,THEPRODUCTITSELFTHEQUALITYOFTHECUSTOMERSERVICEREPRESENTSTHEQUALITYOFTHEPRODUCTTHECUSTOMERISBUYINGINDEED,INMANYSERVICESECTORSTHECUSTOMERHASTOBUYTHESERVICEONTRUST,SINCEITCANNOTBEINSPECTEDBEFOREUSEMONITORINGSUCHCUSTOMERSERVICE,ANDMAINTAININGSTANDARDS,MAYBEPARTICULARLYDIFFICULTFORSOMESERVICEPROVIDERS,ESPECIALLYWHERETHEREISAA83A83A83A84A85A86A86A87A88A89A90A91A92A93A948HIGHCONTENTOFPERSONALSERVICEFOREXAMPLE,INHOTELSANDCATERINGINTHEPRIVATESECTOR,ANDINHOSPITALSINTHEPUBLICSECTOR224LAWSOFSERVICEDAVIDMAISTERFORMULATEDTWOLAWSOFSERVICETHEFIRSTOFTHESEISEXPRESSEDBYTHEFORMULA“SATISFACTIONEQUALSPERCEPTIONMINUSEXPECTATIONIFYOUEXPECTACERTAINLEVELOFSERVICEANDPERCEIVETHESERVICERECEIVEDTOBEHIGHER,YOUWILLBEASATISFIEDCUSTOMERIFYOUPERCEIVETHISSAMELEVELWHEREYOUHADEXPECTEDAHIGHERONE,YOUWILLBEDISAPPOINTEDANDTHEREFOREADISSATISFIEDCUSTOMERTHEPOINTISTHATBOTHWHATISPERCEIVEDANDWHATISEXPECTEDAREPSYCHOLOGICALPHENOMENANOTREALITYANDI