家电供应链外文翻译.doc

外文翻译之一 Supply chain cost management and value-based pricing Author：Martin Christopherａ, John Gattornaｂ Nationality：ａUnited Kingdom，ｂAustralia Source：Industrial Marketing Management 34 (2005) 115– 121 原文正文： 3. Reducing the cash-to-cash cycle time From an organizational standpoint, a critical performance measure is　cash-to-cash cycle time. From the moment when a business spends money with suppliers for materials and components, through the manufacturing and assembly process to final distribution and after-market support, time is being consumed. That time is represented by the number of days of inventory in the pipeline, whether as raw materials, work-in-progress, goods in transit, or time taken to process orders, issue replenishment orders, as well as time spent in manufacturing, time in queues or bottlenecks and so on. Detailed analysis of logistics pipelines often reveals that the length of these cash-to-cash cycles can be significant—often measured in months rather than days. Anything that can be done to refine that end-to-end time clearly means a release of working capital and hence a reduction in cost. The likelihood also is that most of the time in the pipeline will be non-value-adding time and, in particular, it will be ‘idle Time’ or time spent as inventory that is not on the move. Supply chain mapping can enable the identification of opportunities for reducing inventory and hence cost (Scott Westbrook, 1991). (Fig. 3) shows an actual map for a particular product, a clothing item. The vertical lines reflect the average inventory over the period of investigation at each step in the chain. Examination of the map highlights the fact that most inventory seems to lie at the interfaces between organizational entities in the chain. In fact, there is a duplication of inventory—the supplier carries inventory, their customer carries inventory of the same product. Why is this? The reason is that this inventory is held by both parties as safety stock. Because th