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1、Industria1.Marketing322003)365374StrategiccostmanagementacrossboundariesoffirmsAnnaDubois*DeponiientotIndustrie!UHrkcting,Che1.nereUnNgra1.1.jrftheunitof门Eindividua1.Inittsasc1.iixisIoby*cvcr.IheCgIXinthere1.etiohfperedrivennoton1.ybyInterna1.factorsontMtv8degfthereU1.ionehipbutH1.SObyhmthefrc.Ihein

2、*t1.cthec1.eareaec1.edbyotherpartietc.5thasthesupp1.iers5uppiier.thesupp1.ier*othercu5tters.thecustwr,sothersupp1.iers,andthecustoncr,SCUS1.oaor$,needtobeinc1.udedintheana1.ysis.D2003E1.sevierScienceInc.A1.1.rightsreserved.KCrvrds:Purchisine:MRO：Ttn1.cost1. IntroductionThesupp1.ysideofC(WanieShusbec

3、omeincreasing1.yiOipor1.antoverthe1.astfc?wrdccadex.(MereasonisthattheCOis1.sofpurchiiscdgdsandservicesrepresentthenajorityoftota1.co!t1.!cfor11xtc。II1.Xinies.ThishighsIuireisattributab1.etothea11btionofcompaniestoconcentratenrcftheireffortsonnIi1.1.i1.edpartofthetota1.activitystructureofthebusiness

4、networksinwhichtheyareinvo1.ved.Byoutsourcingactivities10supp1.iers,finisThischargeha&beenAccentuatedbocuscofincQinSginthnu11berofdifferenttechno1.ogiesacxpanynowneedsordertobeab1.eUiOfKTmIeandbeenuxecfthehighcOfdeve1.opingeachsubmequen1.generatinoftechno1.ogy,panicstodayaredependentonknew1.edgedeve

5、1.opedamsupp1.iedbyotherfirms.Te1.：W31T%1%fax：*46-31-772-33.areab1.etospecia1.isetheirOWnoperotions.Itisnoton1.ytheincreasingfinancia1.impactthtmkestheripp1.ysidesignificant.Anotherrmreiffortantreosoisthechangingnatureofthecontentofbuyer-supp1.ierexchange.Overtime,ouisourcingofnanufacturingactivitie

6、shasbeenfo1.1.owedbyoutsourcingofdesignanddeve1.eHwork.Ioanincreasingextent,supp1.iersarecontributingtoIhgtchni1.deve1.opmentofacinny.E*-ui1.address：entconceptsandtechniquessuchasjust-in-time(JIT).tota1.qua1.itymanagement(TQW).and*4zero-defectprincip1.e*a1.sohnvesubstantia1.iapactsonthewyfi11u;opera

7、te.App1.yingthesetechniquesrequirestheactiveinvo1.vementofsupp1.iersandaffectsthecostsandbenefitsofbothbuyerandsupp1.ier.Theenhancedsignificanceofthesupp1.ysidehaswidepurchasingastrategicfunction.ThecontributionsfronpurchasingtothestrategicdeveIopeientofacompbes11mttrisedinIwostrategicro1.es:ra1.ioa

8、1.isaanddeveIopoicnt(Axe1.sson&Ifcrkiinsso11.1981).Thedeopentro1.econcernsthepurchasingfunction*scontributiontothetechnica1.deve1.opmentofthefirmthroughorganisingandmanagingre1.ationshipswithsupp1.iers.Asregtherationa1.isationro1.e.Gadde.Hkansson(2000distirguishthreenaintypesofro1.es.Thefirstisre1.d

9、iscoveringBhdtneedstobepurchased.TheSCeon1.re1.atedtorationa1.isationof1.ogisticsactivitiethethirdtorationa1.isationofadministrativeroutines.cenab1.ethepurchasingfundionIdcontribute?toIro1.es,purchasingstrategiesareneeded.AccordinGaddeandItaekansson(2001).threestrategicissuesnebe0019-8501/03/$-咏from

10、2003E1.vierScienwInc.A1.1.rfghxgx*erved.doi：10.1.O16.,S0O19-8SO1103)O001.1.-5considered：(1)wakeorbuydecisions.(2)supp1.ystructure,andnatureofcustomer-supp1.ierre1.ationships.Inthispiipcr,weconcentrateontherationa1.isationro1.eandhovitaffectsandisaffectedbythesupp1.ybasestructureandthenatureofbuyer-s

11、upp1.ierre1.ationships.IheaimofIbepaperIhUStodixcusxb(thepurchasingXtratcgynayco1.ributctotherationa1.ixa1.inro1.eofpur-ch212cing.Inparticu1.ar,itfcu*c(onhimChanaSIawsirdxhigher1.eve1.sofinvo1.verntinbuyer-supp1.ierre1.ationships.inpara1.1.e1.toeffortstoreducethenumberofSUPP1.icrs.nayifac1.vtheyarea

12、xuned1.ocontributetoIhcefficiwcyOfthefirn.hcreatcr.costm1.irm1.is1.ixthrghsupp1.ierre1.a1.ionxhipxisdiscussedandMain1.efinnccRepairandOperations(MRO)supp1.iesareintroducedasaparticu1.ar1.ycpurchasingispresentedinSection3andana1.ysedinSectiont.Thereafter,theconc1.udingdiscussionfocusesOnbovendvhystra

13、tegicsfocusednhighinva1.vcnen1.withie*supp1.iersmandshou1.dbesuccessfu1.1.ypursued.Fir11y.scmMnajwriidip1.1.entionxareaddrexxedfacussingIhc4tota1.costconcept,andtheprob1.ensandpotentia1.sOfiIjCapp1.ication.2. PurchasingstrategiesIbercarcdifferentdimenxionsinwhichPUrChi1.Sir怯Straugiesaredescribed.The

14、rearea1.sodifferentsuggestionsasVbentoapp1.ydifferentStrategios.i.e.ho*todistinguishangsituationstheycancontributetotheefficiencyofthefirn.Nefocusontwosuchdiensions:thedecreeofinvo1.veneHinindividua1.supp1.ierre1.ationshipsandthenv11herofSUpP1.ierS(GiWideK1.h*knnssc.2001：Gadrf?&Snehota.2000).Gaddean

15、dSnehotaproposeinvo1.venentnsaconcepttodescribetheextentofintegrationinre1.ationships.Assuch,itisusefu1.10distinguishthreedintensionsofinvo1.veneesinsupp1.ierre1.ationships：coordinationofbasedontheassu11pti!interna1.orindirectpurchasingcostscanbekeptIcnthereare1.imitedcoordination,adaptation,andinte

16、ractionwithindiviiun1.supp1.iers.Furthcmnrc.theprice,C1.directpwrehasincost,isasswiedtobeIoW“hensesupp1.icrsarcp1.ayedoff11gninstoneanother(GaddrI1.a*kansson,2001).Strategiesbasedonhighi11voh(wnt.theotherareassunedtoresu1.tin14costbenefitsintreducedcostsinrx1.uctionprocessesandrteria1.f1.owsas1Igrov

17、edservice1.eve1.sandf1.exibi1.ity.Furthernorepossib1.efrtheCUStatWr1.o1.akeadvarIiigeofupp1.ski1.1.sandcapabiIi1.ie1.veIhequa1.ityfitsvnpin11dservices,which,inturn,hasrevenuebe11cf(Gadde&I1.a*kansson.2001.p.139).Thesegains,however,cannotbeattainedwithoutsubstantia1.coordination,adaptation,andinterac

18、tion.entai1.ingcosts.Hence,purchasingstrategiesbasedonIowandhighinvo1.vement,respective1.y,areassumedtocontributeindifferentwaystotheefficiencyofthebuyingfirn.MeetcurrentIxnCha$1睢ne111.iteraturesuggestsamixtureof1.owandhighinvo1.vetentstrategiesinre1.ationtosupp1.iers.Variouspurchasingportfo1.ionode

19、Is(e.g.,Ben-SaOu.1999；Kra1.jic.1983；O1.sen&EHran.1997)suggestdifferentiatedpurchasingbehaviourfordifferentcategoriesofproductsandpurchasingsituations.1.owinvo1.venent.orarn,s-1.engthre1.ationships,issuggestedwhenthefirn,spowerorbargainingpositionpermitsthentouseapricepressurestrategy,whi1.ehighinvo1

20、.vement,andthussonesortofpartnership.,issuggestedwheninterdependenceonindividua1.supp1.ierscannotbeavoided(Dubois&Pedersen.2002).Therearetypica1.1.ytwodimensionsthatdeterminethechoiceofstrategyforeachproductorpurchasingsituation：(1)4theimportanceofpurchasingand(2)4thecomp1.exityofthesupp1.ymarket*(K

21、ra1.jic,1983).Ifth?Ixiyorcannotavoidd?p(?fidcncconpirticu1.nrsupp1.iertheportfo1.iomode1.stypica1.1.yadvisepartnership.wherethebuyerandsupp1.ierbecomemutua1.1.ydependent.Hence,highinvo1.vementre1.ationshipsof4partnerships*withsupp1.iersaresuggestedasIBeanSofdea1.ingCBIP1.eXPUrChiISingsituation.Howev

22、er,asitentareciproca1.dependencebetweenthebuyerandthesupp1.i4partnerships*aremain1.yseenasProbIR1.iatthussituationsthatshou1.dbeavoidedifpossib1.e.henuntwrofsupp1.iersisofi11orunceinbothpurchasingstrategiesbutfordifferentreasonsadifferentways.Highi11voIvenentisconmon1.yassociatedsing1.esourcingpo1.i

23、cyand1.owinvo1.vementwithdmu1.tip1.esourcing(Gadde&Snehota.2000).WhenPastrategybasedon1.owinvo1.vement,nu11berofingsupp1.iersisnecessaryinordertoachieveth1.owestpossib1.epriceforeachpurchase.However,sincearecostsassociatedwith*p1.ayingthemarket*Kin.&Kin.1986).thenunbcrofsupp1.iersused,ortendrequired

24、,hastobeba1.ancedagainstthepotentiainobtaininga1.owprice.Whenahighinvo1.venentstrategy-isprscd.thenurofsupp1.iersisofimportancesinp1.ybecauseitipossib1.eforafirmtocooperatec1.ose1.ywitht11anysupTherefore,sing1.esourcingisoftensuggestedasofreducingthesupp1.ierbaseiindtherebyofenab1.inc1.osercooperati

25、onwiththeremainingSUPPIiGrSGadde&Ha*kaa:-son,2001).However,formostinfacturi11gfirmsvarietyintheirpurchasingneedsinp1.iesthatthnumberofsupp1.ierswou1.dremain1.argeevenifthcentratedononesupp1.ierperproduct.Inthisreitisnota1.waysobviousexact1.yhatistobepureThisisparticu1.ar1.yprob1.ematicbecausemostexi

26、stingnpurchasingarebasedonspecifiedpurchasingneedwhicharethusconsideredtobe4*givens*,.Monczkaandarguethattherecases.costs.toIcmvrPUrCh1.individua1.indirectcosts3. Costrationa1.isationthroughsupp1.ierre1.ationshipsFormostcompanies,thecostsofpurchasedgoodsandserviceshaveconetoaccountforthenaJorityofIO

27、ta1.costs.ThePrinarydrivinforceofthisdeve1.ontistheincreasing*re1.ianceonoutsourcing,mkin:efficientpurchasingactivitiescrucin1.tothefinancia1.perforwnceofcfxanies.Therefore.Morgan(2000)11ustbean4,abso1.ute1.inkageofsourcing,purchasing,andthesupp1.ychain-tthefinanciii)p1.axandthustoIhcfinancia1.OUtcc

28、oeoftheGpera1.ionsfthefirn.Theauthr!1.ionIoc1.监emtix1.hcncs1.iro11antfactorforthefutureofpurchasingandsupp1.ynamnent.Iheya1.sorefcrtonunenxixexamp1.eswhen?c0tm231.H*ebvenab1.eIoreducepuvvhu!tingixs1.s.InmsttheseeffortshaveconcerneddirectpurchasingBechte1.hPatterson.1997:1.eSueur&Da1.e.198.Anu11bcrof

29、capaniosreportconsiderab1.eactivitiesiingtheirMK11PUrChnSeS11nreefficient(see.forOXXPurchasing.2001a.b,candd),Oneexamp1.eofwhtobeaconiontendencyisNROpurchasingatBoeing,*hit4innovingfrcnnonss1.ra1.egic.ndHdc.!ccen1.purchasingactivitytoaworestrategicandvirtua1.1.：ce111.m1.-iscdPUrChdSingpractice*(Purc

30、hasing.200IdAccordingtoBechte1.andPatterson(1997),P1.ofMRoitenswereprevij1.ybasedAtric1.1.yonobtaininbestprice.Hence,buyingfirnstriedc1.xbyIdcusingandirectcosts;fartransactions.Wheni1.bccanec1.ewrthatsubstantia1.pnythispurchasingorientation,firmsbegantowk!in1.cmn1.raIitMui1.ixationsDfthesepurchzi5ex

31、.InrthehugeHnOantofpaperworkgeneratedappearstohabe?nconsideredaprob1.emByintroducingbInnkcI011andsystencontractingthepaperf1.owcou1.dbeConsidcJTih1.y.Inthisway.thebuyingfirns11mdittoreducethetimespentonthesepurchases(Beredifficu1.ttoaffectbecausemstofthencanbetack1.edon1.ythroughjointeffortswithxupp

32、1.icrs.Consequent1.y,oftenneg1.ected,andMOnCZkaandWIrganconc1.ude：theseCD*c1.xarc(2000.p.55)And1.regard1.essofa1.1.U1.kaboutstrategiccostImnagCsent,as1.CixipanieiSarex1.ya1.the1.ipoftheicebergintcui!Jofac1.1.practices-inIentecOr1.ookingatwherecostsreside,100kingatcostdrivers,bui1.dingcross-enterpris

33、etrntegiecandjharc1.heresu1.ts.A1.1.oftheseprac1.ic;2caregoingtoneedtoberefined.Crcecx-enterprisecostis.andwi1.1.incrcAsing1.ybe.critica1.toafirst，8HICCe5S.I1.hiixbeenarguedthatpurchasingofMROiIcftisisxeoftheareaswhereewtiostoreducecostsacrossfinbound-.iiisaremostevidentsee.forexapIeeAverya1997；chas

34、ingroutinesvasI1.ndeDhenpurchasingcardswereintroduced.Usingthesecardsneantsignificantadministrativeprocessingsavings,sincepurchasingrequisitionsandpurchaseorderscou1.dbee1.iminated.I1.ovcvr.interna1.effortstoreducecostwhi1.eIMiintaininea1.argenumberofSUPP1.ierScanOn1.ytakethefirmtoacertainpointafter

35、whichtherearenoadditiona1.costrationa1.isationstobeobtainedin-house.Therefore,companiesseetobeabndoni11gthisphi1.osophy,favouringconso1.idiitiontoferersupp1.iers(Gadde&IkJkansson.2001).Therearesevera1.exaap1.esreportedwheresupp1.ierbasereductionsandcentra1.isationofthepurchasingfunctionhavegonehandi

36、nhand.ForCXftnP1.e.before1997.eachofWhir1.poo1.*SmanufacturingdivisionspurchasedtheMROite11stheyused.Whi1.etherewasCcxnnona1.itybothamongitemspurchasedbydifferentdivisionsandthesupp1.ierstheywereusing,therewasnocentra1.functionto1.everagebuying.In1997.Whir1.poo1.createdacentra1.isedpurchasingorgci11

37、isii-tionforMROandotherindirect11tteria1.s.FO1.IOWingthisreorganisation.Whir1.poo1.hasconso1.idateditsspendingwithnationa1.andregiona1.supp1.iers.Thenewpurchasingorganisationhasproventobeab1.etoputgdeffectiveagreementsinp1.acewithsupp1.iers.Accordingtothepurchasingdirector.4re1.ationshipswiththerigh

38、tsupp1.iersCanhe1.pWhir1.poo1.minimiseitsrisk,becompetitive,u11dsetnewexpectationsforperfor11wnce*(PurchdsiriRt2002b).SonyE1.ectronicsinPittsburgha1.soreportssavingsfrpurchasingrationa1.isationprograms.ThenainactintheSonyprogramconcerncentra1.isationandconso1.idationtofA,crsupp1.iers.ThebenefiIsofth

39、eprog11warecwith1.everai11gofbuyingaswe1.1.aswithdeve1.occoanonstandardsHndservicerequirenents(Purch2002),Fur1.henTMjretJohnDeerenownpp1.iesaforstrategicsourcingprocesstoitsMROpurchasing(Purchasing.2001.a).Thefirststepinthisprocesswastse1.ectasupp1.ierforeachco(11noditygroup.Thesesupp1.ierchosenonth

40、ebasisoftheirabi1.itytoprovideatheDeerep1.antsinNorthAaericawithfu1.1.services.Tobetoa：t.insignificantimproveentsinserviceandtesupporttothep1.unts.1.eererea1.isedtheyhadtothesupp1.ierbase.Furtheriiore.itW迪SnccessrytoathedifferentbusinessunitsservedthattheSUPP1.ierse1.ectedWOUIdbede1.iveringtheequiva1.ent,ifnotbetterservicethanprevioussupp1.iershadbeenproviding.Theseexofa1.arge11u1.tinationa1.cxpanyandspecifica1.1.yinvo1.veda1.oc1.serviceunit(1.SI).Ihe1.SVprovidesfivebusinessunits(B1.)1.ocatedthe