基于供应链管理的管理会计创新对策

知识经济的来临,使企业的市场竞争环境日益激烈、复杂,企业单独依靠自身的资源进行自我调整的速度,难以追踪市场的迅速变化,“横向整合”——供应链管理的模式随之产生。这种整合的趋势对管理会计产生了重大影响,促进了管理会计的改进和创新。本文重点讨论供应链管理对管理会计的影响,以及基于供应链的管理会计的观念、对象和方法等的创新。     

Co-ordination and integration mechanisms to manage logistics processes across supply networks

Literature on supply chain management (SCM) emphasises the importance of co-ordination and integration mechanisms to manage logistics processes successfully across supply networks. This requires managers to (1) know the driver variables that must be addressed, since they determine how such processes can be designed and managed; and (2) understand how co-ordination and integration mechanisms interact with such variables and—as a consequence—with logistics processes. The paper addresses the second issue, as it tries to explain how logistics processes can be structured and controlled across supply networks by leveraging co-ordination and integration mechanisms, with consequences for strategic and operational choices for both the individual companies and the whole supply network. This issue has been investigated by analysing three case-studies of SCM interventions on logistics processes across different supply networks, involving central firms as well as several suppliers and customers.     

电子商务导向的建筑企业供应链管理研究

供应链管理和电子商务是建筑企业节约成本、缩短工期、提高质量的有效方法。电子商务又为供应链管理提供了廉价、便捷的信息支持。在此基础上,文章分析了建筑企业供应链管理与电子商务结合面临的若干问题,探讨基于电子商务的供应链管理在建筑企业应用的关键环节:合作与协同,大规模定制与集中采购,第三方物流与JIT供货。     

电子商务环境下供应链整体绩效评价

电子商务环境赋予了供应链管理全新的内涵，它要求供应链管理的绩效评价必须确立新的视角。本文在对电子商务环境下供应链绩效的含义及特征研究的基础上，建立了电子商务环境下供应链整体绩效的多层评价体系。     

A replication and extension of quality management into the supply chain

As competition moves beyond a single firm into the supply chain, researchers are beginning to explore quality management (QM) in a supply chain context. The literature suggests that supply chain management (SCM) consists of internal practices, which are contained within a firm, and external practices, which cross organizational boundaries integrating a firm with its customers and suppliers. Supplier quality management and customer focus are two QM practices that are also clearly in the domain of SCM. In this study we investigate how these two supply chain management-related quality practices lead to improved performance and examine the practices that precede and mediate those relationships. In doing so, we replicate and extend the relationships among the QM practices and their effects on firm performance suggested in Kaynak [Kaynak, H., 2003. The relationship between total quality management practices and their effects on firm performance. Journal of Operations Management 21, 405–435] using survey data gathered from firms operating in the U.S. The inclusion of customer focus and supplier quality management in the QM model supports the importance of internal and external integration for quality performance. Implications of the results for researchers and practitioners are discussed, and further research implications are suggested.     

Collaborative academic–industry SCM research and knowledge building

This empirical study represents the first attempt to explore how academics and practitioners engage each other in the Supply Chain Management (SCM) discipline, and provides a better understanding of collaborative SCM research between both parties. A two-pronged approach, involving a content analysis and an e-mail survey, is employed to explore the issues on collaborative SCM research. We examine 131 articles co-authored by both scholars and practitioners of 6 SCM journals from 2003 to 2013. Specifically, we analyse the motivations, expectations, and communication involved in the process of collaborative research. Our findings suggest that academics and practitioners can partner as co-investigators in research collaboration to better explore an array of SCM phenomena embedded in SCM practice. Further, building collaborative SCM knowledge relationships expedites collaboration and benefits SCM knowledge learning, transfer, and co-production. The development of practice-based scientific SCM knowledge is useful for SCM theory building and serves to bridge the gap between rigour and relevance.     

Supply chain management executives in corporate upper echelons

Supply chain strategies and their implementation have been recognized as a source of competitive advantage. According to the principle “structure follows strategy”, we expect the number of firms having supply chain management (SCM) functions represented on their top management team (TMT) to have increased in the past years. However, little is known about the degree to which executives responsible for SCM functions (i.e., Chief Supply Chain Officers) are present or absent in TMTs and if their presence is related to firm performance. Therefore, we study the TMTs of large US corporations and show that SCM is present in upper echelons, either through executives whose responsibilities explicitly include SCM or indirectly by executives, especially CEOs, who had acquired SCM experience in their previous positions. However, firms׳ operating margins are lower when a Chief Supply Chain Officer is present in the TMT.     

The effects of IT-enabled supply chain process change on job and process outcomes: A longitudinal investigation

Prior research on information technology (IT)-enabled supply chain management (SCM) has primarily focused on macro-level issues (e.g., IT capabilities related to SCM, and SCM design and optimization) and outcomes (e.g., firm performance). There has been limited research that focuses on micro-level outcomes related to employees who actually execute SCM processes in organizations. These employee-level outcomes are important because successful implementation of SCM systems and processes hinges on SCM employees’ support and commitment. I develop and test a model positing that SCM employees’ perceptions of changes in their work process characteristics, i.e., process complexity and process rigidity, following a new SCM system implementation will influence their job outcomes, i.e., job performance, job satisfaction, job anxiety, and job security, and their perceptions of process outcomes, i.e., process performance and relationship quality. The model incorporates a holistic appraisal of the extent of change—change radicalness—as a mechanism between work process characteristics and outcomes. The model is supported in three studies conducted in the context of three different SCM system implementations (N = 278, 282, and 304, respectively). In particular, I found that individuals perceived a significant change in their work process characteristics following an SCM system implementation, and changes in work process characteristics had a significant impact on job and process outcomes. These findings contribute to the information systems and operations management literatures and their intersections by offering insights on challenges related to IT-enabled SCM innovation implementation in organizations.     

引入ERP优化企业供应链管理

供应链管理是近来企业关注的问题,企业上ERP也是为提高整体竞争力,两者管理的实质都是供应链,随着信息技术的发展,在网络通信技术支持下实现需产供合作三方的信息集成,提高企业供应链的竞争优势.     

基于DMAS的敏捷化集成供应链管理系统

在分析了敏捷供应链和分布式多Agent特点的基础上,提出了基于DMAS的敏捷化集成供应链管理系统模型,并对该模型中Agent之间的通信、协作以及Agent的体系结构进行了分析。该模型综合了DMAS、CORBA/DCOM等技术,把供应链管理中的各种活动和关系用Agent来描述,从而使得供应链的动态组建以及信息沟通更为方便。     

Development and validation of a measurement instrument for studying supply chain management practices

It is widely argued that competition is no longer between organizations, but among supply chains. Effective supply chain management (SCM) has become a potentially valuable way of securing competitive advantage and improving organizational performance. This research conceptualizes, develops, and validates six dimensions of SCM practices (strategic supplier partnership, customer relationship, information sharing, information quality, internal lean practices, and postponement). Data for the study were collected from 196 organizations and the measurement scales were tested and validated using structural equation modeling. It is hoped that this study will provide a parsimonious measurement instrument to assess the performance of the overall supply chain.     

Success factors for continuous supply chain process improvement: evidence from Japanese manufacturers

This study explores how firms can realise ‘continuous’ supply chain process improvement. Specifically, this study proposes the success factors of routinised activities (also called ‘repeated activities’) in the supply chain process improvement. Eight Japanese manufacturers are selected for the case studies. These firms are selected based on their supply chain process operation capabilities. From the case studies, we find that the planning of supply chain process improvement depends on the existing stage of the firm’s Supply Chain Management reform. In addition, even firms with high scores for supply chain process operation capabilities do not have supply chain performance systems. Furthermore, quite surprisingly, many Japanese manufacturers tend to improve their supply chain processes in the absence of such systems.     

基于Internet/Intranet的集成供应链管理研究

通过分析Internet/Intranet技术在内部和外部供应链集成中的应用情况，对基于Internet/Intranet的集成供应链管理的作用、功能进行了较为系统的论述。     

现代企业如何建立有效的供应链架构

供应链管理作为一种新型的企业管理思想,融合了现代管理的新思想、新技术,是一种系统化、集成化、敏捷化的先进管理模式。现代企业如何建立有效的供应链架构呢?文中旨在回答这个问题。首先企业应对所处供应链分析有准确的认识,并熟悉和比较竞争对手的供应链,然后选择供应链伙伴并建立同盟关系。更重要的是要有一套绩效系统来监督评价运行中的供应链。     

Investigating the value of information sharing in multi-echelon supply chains

Under the structure of multiple business entities, supply chain management (SCM) offers the external and internal integration of business processes in enterprises. The most important objective of SCM is to enhance the supply chain performance such as reinforcing the service level and increasing profit as well as reducing order cycle time and inventory. In recent years, due to the advancement of information technology, enterprises can manage the product flow and the information flow via economical and efficient mechanisms. The well-organized information sharing can enhance the supply chain performance and allow enterprises to refine their strategies of supply chain in order to maximize their profits. The previous studies pointed out the positive effect of information sharing on the efficiency of supply chain. However, relatively little literature focuses on the performance analysis for multi-echelon supply chain with various information sharing scenarios. By using the simulation technique, this paper models different scenarios of information sharing, and further analyzes the impacts of information quality on multi-echelon supply chain performance. In addition, this paper employs Data Envelopment Analysis (DEA) to integrate multiple performance measures to ensure the information sharing scenarios with enhanced performance.     

库存-运输整合优化的仿真分析

库存-运输整合优化问题（ITIO）是供应链协调的重要方面,是将供应链中的库存和运输问题综合分析,以期降低供应链成本,提高供应链绩效,实现库存和运输的协调。本文探讨了仿真方法在库存一运输整合优化战略层面的应用,并进行了实证分析。     

Electronic supply chain management applications by Swedish SMEs

The Internet has become an integral part of business activities of most corporations today. Electronic supply chain management (SCM) can improve the operational efficiency of the firm by streamlining processes between the company and its suppliers, business partners, and customers. This research explores the extent and the degree of Internet application in Swedish small- and medium-sized enterprises (SMEs). The analyses of the data show that the Swedish SMEs use the Internet in their supply chain activities to a large degree. The study establishes some differences between smaller and larger organizations as well as between manufacturing and service companies.     

Does obligational contracting lead to better performance? A comparison of global carmakers’ supply chain management approaches in Australia

Supply chain management (SCM) has been recognised as key to automobile manufacturers’ (‘buyers’) competitive advantage. However, the performance implication of two different approaches towards SCM, obligational contracting (OCR) vs. arm’s length contracting (ACR), remains inconclusive in the current literature. By focusing on examining how multiple global automobile manufacturers’ SCM practices result in different performance outcomes in the one-country setting of Australia, we are able to ascertain the direct impact of SCM approaches on buyers’ performance. We also provide detailed analysis on the specific influence of each distinguishing feature of the OCR/ACR approaches on different aspects of performance. Through a more nuanced investigation of the links between SCM approaches and automobile manufacturers’ performance at the firm level, this research contributes to a better understanding of the topic with managerially applicable insights.     

高技能人才队伍建设政策供需适配偏差及矫正:以四川省为例

本文基于补偿性适配理论,首先建立了"政策工具-人才供应链"二维分析框架,然后采用内容分析法,分别对2011-2018年四川省高技能人才队伍建设的41项政策文本以及256份访谈记录样本进行了政策供需现状分析。在此基础上,运用供需适配模型计算和分析了高技能人才队伍建设政策供需适配度及适配关系。研究发现:"信息技术支持"、"政府购买"、"海外机构"和"法规制度"等次级政策工具在人才供应链的教育/鉴定机构环节存在着政策供给过溢现象;而"政府购买"和"海外机构"在劳动者环节,"贸易制度"在教育/鉴定机构和人才市场环节存在着政策供给缺位现象;同时,"信息技术支持"在人才市场环节,"资金投入"、"金融支持"和"服务外包"在企业环节存在着政策供给不足现象。针对目前在人才供应链各个环节存在的政策供给过溢、缺位和不足共存的现实,本文以优化政策资源配置和提高政策供需适配度为导向,从次级政策工具使用的强度、内容、形式、运行机制和平台建设等方面,分别提出了相应的矫正对策。     

Gaining from disorder: Making the case for antifragility in purchasing and supply chain management

The purchasing and supply chain management (P&SCM) discipline assumes that supply chains are fragile systems, hence taking a “negative” approach toward disorder. Building on Taleb’s concept of antifragility—the ability to gain from disorder rather than avoiding it—, we challenge this traditional assumption. The COVID-19 pandemic has revealed that some companies were indeed able to gain from disorder, whereas some of those that focused too much on robustness and resilience lost ground. Building robust and resilient supply chains may no longer be enough to thrive in today’s highly volatile business world. This article sparks a new debate by introducing antifragility to the P&SCM literature and provides new directions for future research.