供应链成本管理文献
作者: 来源: 文字大小:[大][中][小]
有读者问起有关供应链成本管理的文献，笔者在商学院期间的教授正好是这方面的专家，笔者也参与了几个相关研究。这里是英文文献中比较经典的一些，供研究者参考（工业界的朋友可免入）。
Kaplan, Shank, Govindarajan和Ellram都是战略成本管理方面的泰斗。下面的文章清单截至2002年，建议感兴趣的读者围绕这几个人查询更多、更新文章。战略成本管理涉及到很多会计方面的东西，所以不是单纯的供应链管理。
Strategic Cost Management
Cooper, R. and Slagmulder, R. (1998) What is Strategic Cost Management?, Management Accounting, 79(7), 14-16.这篇文章定义了战略成本管理。文章挺短，但挺明了。
Donelan, J.G. and Kaplan, E.A. (1998) Value Chain Analysis: A Strategic Approach to Cost Management, Journal of Cost Management, March/April, 7 - 15. 这两人是价值链、供应链成本管理的始祖级人物，他们的文章有奠基作用。建议查询其新作。
Ellram, L.M. (1996) A structured method for applying purchasing cost management tools, International Journal of Purchasing and Materials Management, 32(1), 20-28.该教授是笔者在商学院的教授，是美国供应链成本管理最高产、研究最深入的学者之一。建议查询她的新作。
Ellram, L, and Siferd, S. (1998). Total Cost of Ownership: A Key Concept in Strategic Cost Management Decisions, Journal of Business Logistics, 19 (1), 55-84.全成本管理是战略成本管理的一部分。
Norek, C. and T.L. Pohlen (2001), “Cost Knowledge: A Foundation for Improving Supply Chain Relationship”, The International Journal of Logistics Management, Vol. 12, No. 1, pp. 37 – 51.
Shank, J. K. (1991) “Strategic Cost Management: New Wine, or Just New Bottles?” Journal of Management Accounting Research. Fall: 47-65.这也是比较经典的文章之一。建议查询其新作。
Shank, J.K. and Govindarajan, V. (1992) Strategic cost management and the value chain, Journal of Cost Management, Winter, 5-21.经典文章之一。建议查询这两位的新作。
Shank, J.K. and Govindarajan, V. （1993）Strategic Cost Management: The New Tool for Competitive Advantage。这是本书，由Free Press出版，可在Amazon上买到。
Total Cost of Ownership
Ellram, L.M. (1993) Total cost of ownership: elements and implementation, International Journal of Purchasing and Materials Management, 29(4), 2-11.
Ellram, L.M. (1995) Total Cost of Ownership: An Analysis Approach for Purchasing, International Journal of Physical Distribution and Logistics Management, 25(8), 4-23.
Ellram, L.M. and Siferd, S.P. (1993) Purchasing: The Cornerstone of the Total Cost of Ownership Concept, Journal of Business Logistics, 14(1), 163 - 184.