1. Introduction
Deciding a company’s strategic direction plays a big role in meeting its financial, market share, and other objectives. This is a creative and visionary process, usually conducted by top management, whereby a firm’s overall direction is outlined and translated into a corporate action plan. For the functional areas of the firm, the corporate plan is then divided into sub-plans, such as production, marketing, and logistics. These sub-plans require many specific decisions, which include, among other things, transport choices, setting invention policies, etc. A practicable way of survival is to make profits. With this verdict, minimizing cost and maximizing customer service level will be the best choice. Then, how to strike a balance between cost and customer service level becomes the first consideration of management. The relation of the two is one of a strategic match.
A strategic perspective of cost is in connection with customer service level. Taguchi Loss Function theory underlies the balance between cost and customer service level. The transport cost characteristics and inventory strategy from cost perspective are also important aspects of cost plans. With these discussed, one may arrive at some inspiration for strategic cost philosophy.毕业论文
http://www.youerw.com/ 1.1 What is a Strategy
Strategy is all these — integrative perspectives, positioning, planning, and pattern. Strategy is the bridge between policy or high-order goals on the one hand and tactics or how to beat competitors on the other. Strategy and tactics together straddle the gap between ends and means. In short, strategy is a term that refers to a complex web of thoughts, ideas, insights, experiences, goals, expertise, memories, perceptions, and expectations that provide general guidance for specific actions in pursuit of particular ends. Strategy is at once the course we chart, the journey we imagine and, at the same time, it is the course we steer, the trip we actually make. Even when we are embarking on a voyage of discovery, with no particular destination in mind, the voyage has a purpose, an outcome, an end to be kept in view.
Johnson and Scholes define: “Strategy is the direction and scope of an organization over the long-term: which achieves advantage for the organization through its configuration of resources within a challenging environment, to meet the needs of markets and to fulfill stakeholder expectations.” (Johnson and Scholes, 2010)
Strategy, then, has no existence apart from the ends sought. It is a general framework that provides guidance for actions to be taken and, at the same time, is shaped by the actions taken. This means that the necessary precondition for formulating strategy is a clear and widespread understanding of the ends to be obtained. Without these ends in view, action is purely tactical and can quickly degenerate into nothing more than a flailing about.
1.2 Definition of Cost原文请+QQ324.9114优.文^论,文'网
Costs, indeed, are caused by many interrelated factors. Some factors are implicit in the firm’s choices about its underlying economic structure (structural cost drivers). They include strategic choices concerning: scale (size of investment to be made in manufacturing, R&D, marketing areas), scope (degree of vertical integration), experience (number of times the firm has already done what it is doing again), technology (type of process technologies used at each step of the firm’s value chain) and complexity (product or service line breadth). Structural cost components can be managed (up or down), but only by changing the fundamental economic elements of how the business competes. Such changes are far from easy to implement. Also, in general, structural factors are not monotonically scaled. That is, one can have too much scale, or complexity, as well as too little. (Wikipedia, n.d.)
In accounting, costs are the monetary value of expenditures for supplies, services, labor, products, equipment and other items purchased for use by a business or other accounting entity. It is the amount denoted on invoices as the price and recorded in bookkeeping records as an expense or asset cost basis.
In business, retail, and accounting, a cost is the value of money that has been used up to produce something, and hence is not available for use anymore. In economics, a cost is an alternative that is given up as a result of a decision. (Steven M. Sheffrin, 2010) In business, the cost may be one of acquisition, in which case the amount of money expended to acquire it is counted as cost. In this case, money is the input that is gone in order to acquire the thing. This acquisition cost may be the sum of the cost of production as incurred by the original producer, and further costs of transaction as incurred by the acquirer over and above the price paid to the producer. Usually, the price also includes a mark-up for profit over the cost of production.
Costs are often further described based on their timing or their applicability.
1.3 Definition of Customer Service Level毕业论文http://www.youerw.com/
Customer service is the provision of service to customers before, during and after a purchase.
According to Turban et al. “Customer service is a series of activities designed to enhance the level of customer satisfaction — that is, the feeling that a product or service has met the customer expectation.” (Turban, 2006)
Its importance varies by product, industry and customer, defective or broken merchandise can be exchanged, often only with a receipt and within a specified time frame. Retail stores will often have a desk or counter devoted to dealing with returns, exchanges and complaints, or will perform related functions at the point of sale.
Customer service is normally an integral part of a company’s customer value proposition. In their book Rules to Break and Laws to Follow, Don Peppers and Martha Rogers, Ph.D. write that “Customers have memories. They will remember you, whether you remember them or not.” Further, “Customer trust can be destroyed at once by a major service problem, or it can be undermined one day at a time, with a thousand small demonstrations of incompetence.” (Don P. & Martha R., 2008)
From the point of view of an overall sales process engineering effort, customer service plays an important role in an organization’s ability to generate income and revenue. From that perspective, customer service should be included as part of an overall approach to systematic improvement. A customer service experience can change the entire perception a customer has of the organization.
上一页 [1] [2] [3] [4] [5] 下一页
企业成本的战略分析+太古奇损失函数 第2页下载如图片无法显示或论文不完整，请联系qq752018766
