成本的戰略分析

論文編號:YY717  論文字數:10655.頁數:32

A Strategic Perspective of Cost

ABSTRACT
 One main purpose of operating a company is to maximize the benefit. Thus, cost down becomes a focus task of professionals who are striving to achieve this goal. To succeed in achieving this end, the sticking point is to reduce the cost of production, which is embodied in the quality of value creation and business running. With the level of the cost, eva luation of an enterprise is clear. For all firms, the choice is critical of which activities to perform internally and which to outsource. Cost structure determines largely a firm’s market share and its market position.
 Good customer service does not necessarily need a strong financial back up. A well-established customer service can enhance customer retention and help to increase sales and profits. An increasing number of companies are paying more attention to the quality of servicing their customers. For sustained profitability, any firm must be explicit about how it will compete. Competitive advantage in the marketplace derives from providing better customer value for equivalent cost, or delivering equivalent customer value for lower cost. Here, one seeks to achieve both cost leadership and superior customer value, or customer service in another word.
 This paper presents a strategic perspective of cost. As is known to all, competition among enterprises is fierce, and this is “Natural selection and survival of the fittest.” The keystone lies in seeking the balance between cost and customer service level in supply chain management, including analysis of transportation cost and inventory policies. Furthermore, Taguchi's Loss Function theory is employed here to illustrate the relationship between cost and customer service level.
Key words: Cost; Customer service level; Taguchi Loss Function; Transport strategy; Inventory strategy

成本的戰略分析

摘  要
 企業生產經營的目的是追求利潤最大化，要追求利潤最大化必須最大限度地降低成本，而降低成本的關鍵點是降低生產成本，生產成本是企業經濟運行質量的集中反映，成本的高低反映企業經營管理的好壞，是企業整體素質的綜合表現。正如對于企業成本而言，選擇自主生產經營管理或是外包經營，是個決定性問題。成本信息，在很大程度上決定了企業所占市場份額的多少與所處層次。
 良好的客戶服務水平，并不需要雄厚的資金保障。一種優異的客戶服務水平策略，能夠提高客戶忠誠度，也有益于企業銷售量與利潤的提升。在當今社會，人們不難發現，企業越來越注重客戶的服務質量了。為了長期盈利，企業必須了解自己的競爭力，從而能夠在同一成本水平上提供更高水平的服務；或是以更低的成本，為顧客提供同等水平的服務。這樣做，是為了追求既在成本上，又在服務價值上取得雙重效益，進而增加企業盈利和降低成本。
 該論文旨在進行成本策略分析。眾所周知，企業間的競爭，其激烈程度，乃是“物競天擇，適者生存”。該篇章主要從供應鏈管理的角度，在運輸成本和倉儲策略分析上，尋求成本與客戶服務水平之間的平衡。另外，本文將借助太古奇函數的分析，明確成本與服務水平的具體關系。
關鍵詞：成本，客戶服務水平，太古奇損失函數，運輸策略，庫存策略

Contents

 Abstract in English………………………………………………………Ⅱ
 Abstract in Chinese………………………………………………………Ⅲ
 1. Introduction……………………………………………………………..1
 1.1 What Is a Strategy…………………………………………………….1
 1.2 Definition of Cost……………………………………………………. 2
 1.3 Definition of Customer Service Level………………………………..2
 2.  Balance between Cost and Customer Service Level……………....4
 2.1 Notes Related to Cost…………………………………………………4
 2.2 Notes Related to Customer Service Level……………………………6
 2.3 Taguchi’s Loss Function Theory…………………………………….10
 3. Transport Fundamentals and Decisions…………………………...14
 3.1 Service Choices and Their Characteristics…………………………..14
 3.2 Transport cost characteristics………………………………………..16
 3.3 Transport Service Selection………………………………………….17
 4. Inventory Strategy…………………………………………………..20
 4.1 Nature of Forecasting………………………………………………..20
 4.2 Storage System Functions…………………………………………...22
 5. Conclusion………………………………………………………………24
 Bibliography……………………………………………………………….25
 Acknowledgement………………………………………………………...27