基于价值链分析的零售企业成本管理研究–以WY公司为例外文翻译资料

 2022-10-24 22:01:22

维度的可持续价值链 ︰ 所涉问题的价值链分析

作者 ︰

安德鲁 · Fearne (肯特商学院、 肯特大学、 英国坎特伯雷)

玛丽安 · 加西亚 · 马丁内斯(肯特商学院、 肯特大学、 英国坎特伯雷)

便雅悯凹痕(农业学校和布里斯班,澳大利亚昆士兰大学的食品科学)

引文 ︰

安德鲁 · Fearne , 玛丽安 · 加西亚 · 马丁内斯,本杰明丹特(2012)'可持续价值链的尺寸 ︰ 所涉问题的价值链分析',供应链管理 ︰ 国际期刊、 卷 17 国际空间站 ︰ 6,pp.575-581

DOI

http://dx.doi.org/10.1108/13598541211269193

下载 ︰

本文档的全文下载次数已 9828 次自 2012

摘要 ︰

目的

— — 价值链分析 (VCA) 可以揭露战略和业务链内的管理失调和相应的资源分配不当,从而创造价值和具有经济可持续性的改进机会。本文的目的是要阐明为什么和VCA如何整合可持续性的社会和环境条件追求可持续竞争优势。

设计,方法,方法

— — 基于现有的方法和案例研究,提出了三个维度的 VCA,说明了工具的缺陷,和拓宽 VCA界定的需求,解释了'价值'和链以突出机会,来创造可持续的价值链关系的界限。

调查结果

— — 到目前为止 VCA 已很大程度上侧重于经济的可持续性和不足重视公司行为和 (re) 社会和环境后果的内部和链中公司之间的资源分配。这风险生产或忽略从改善环境管理和社会福利提供的竞争优势,具有这种不利的外部影响,使任何建议不可持续时,暴露政府或更广泛的 (公共) 审查的建议。

研究的局限性影响

— — VCA 变量的发展需纳入可持续发展的全部三个支柱。本文提出了一些初步的经验介绍,并提出了今后的研究和应用的想法。

实际影响

— — 发展可持续 VCA 工具应能识别出符合波特和 Kramer 的“价值链创造企业和社会之间的共享价值”首要原则的商业机会。

创新点

— —如今有越来越迫切的需求将社会和环境等因素影响纳入'主流'的经营战略,采用更广泛的维度确定将使得 VCA 更为广泛地适用,并和更多的业务场景密切联系起来。

关键字 ︰

价值链分析, 可持续发展, 共享价值, 社会和环境的可持续性, 价值链, 企业战略, 经济的可持续发展

类型 ︰

研究论文

发布者 ︰

翡翠集团出版有限公司

文章

介绍

波特和 Kramer (2011 年) 最新的概念'创造共享的价值'— — 使得价值链和社会互惠互利的价值——反映了对战略管理和价值链的不可阻挡的研究趋势。把注意力集中在效率也许能导致减少浪费和降低成本,但不太可能创造任何附加的价值。此外,人们越来越感兴趣如何在考虑内部的经济成本和效益的基础上,研究如何纳入更广泛的社会成本和效益等因素以取得长期 (可持续) 的竞争优势。政府,民间社会和特殊利益团体也逐渐让企业对环境恶化和消极的社会影响承担起责任,不断挑战着企业只建立在自身发展的公司战略——即利益和对于世界、企业影响的狭隘观点。这被反映在对生命周期管理的愈加重视,供应链而非单一公司要对产品或服务的外部影响承担起责任。不创造共享价值只会留给政府和民间社会无数企业造成的负面影响去调和以试图建立可持续的社会、 地区和民族国家。

本文建立在可持续价值链的概念上 (Fearne,2009年),这个概念在可持续价值链分析的框架基础上发展为包含了环境和社会因素的价值链管理协同模型。它探讨了SVCA 应关注的维度并且说明了如何以及为什么服用较宏观的角度可以确保链内经济可持续性可以与其外部的社会与环境后果兼容。论文得出对于设计工具以支持战略框架下实现可持续的竞争优势的研究启示。

价值链和价值链分析的演变

波特 (1985 年) 使用'价值链'一词来描述一系列可创造价值的活动。这个系列包含的主要活动,如制造、 销售和配送,次要的活动,如规划、 财务、 研发和人力资源。这种功能分解也可以适用于公司内部体系,从原材料投入到消耗 (山科和戈文达拉扬,1992年; McGuffog 和沃兹利,1999 ).

价值链的概念与供应链不同 (表一),它提供了一个有利于可持续的竞争优势发展的(内部)商业环境(霍普金斯,2009年)。这是因为组织内部更有效的信息分享有助于更好的决策制定和资源分配,当链内各部分共同开发主要由消费者的喜好界定的系统和产品,这也使得竞争者更难模仿他们 (Fearne,2009年)。

这种思想贯穿于整个价值链管理实施过程。Dimensions of sustainable value chains: implications for value chain analysis

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Author(s):

Andrew Fearne (Kent Business School, University of Kent, Canterbury, UK)

Marian Garcia Martinez (Kent Business School, University of Kent, Canterbury, UK)

Benjamin Dent (School of Agriculture and Food Sciences, University of Queensland, Brisbane, Australia)

Citation:

Andrew Fearne, Marian Garcia Martinez, Benjamin Dent, (2012) 'Dimensions of sustainable value chains: implications for value chain analysis', Supply Chain Management: An International Journal, Vol. 17 Iss: 6, pp.575 - 581

DOI

http://dx.doi.org/10.1108/13598541211269193

Downloads:

The fulltext of this document has been downloaded 9828 times since 2012

Abstract:

Purpose

– Value chain analysis (VCA) can expose strategic and operational misalignments within chains, and the consequential misallocation of resources, and hence opportunities for improvements which create value and economic sustainability. This papers purpose is to argue why and how VCA needs to integrate the social and environmental aspects of sustainability in pursuit of sustainable competitive advantage.

Design/methodology/approach

– Based on a review of existing methods and case studies, the paper proposes three dimensions of VCA, which illustrate the flaws in narrow tools, and the need to broaden the boundaries of VCA, the interpretation of “value” and relationships along the chain in order to highlight opportunities for creating sustainable value chains.

Findings

– To date VCA has largely focused on economic sustainability and paid inadequate attention to social and environment consequences of firm behaviour and the (re) allocation of resources within and between firms in the chain. This risks producing recommendations which either ignore the competitive advantage offered from improving environmental management and social welfare, or have such detrimental external consequences as to render any proposals unsustainable when exposed to government or broader (public) scrutiny.

Research limitations/implications

– VCA variants need to be developed which incorporate all three pillars of sustainability. Some initial experiences are presented and ideas for future research and applications proposed.

Practical implications

– The development of sustainable VCA tools should identify business opportunities consistent with Porter and Kramers imperative for value chains to create shared value between business and society.

Originality/value

– Adopting the broader dimensions identified will allow VCA to become more widely applicable, and more relevant in business scenarios where there is a growing imperative to include social and environmental impacts into “mainstream” business strategies.

Keywords:

Value chain analysis, Sustainability, Shared value, Social and environmental sustainability, Value chain, Corporate strategy, Economic sustainability

Type:

Research paper

Publisher:

Emerald Group Publishing Limited

Article

Introduction

Porter and Kramer (2011) updated concept of “shared value creation” – value that is mutually beneficial to both the value chain and society, reflects a number of trends in strategic management and value chain research. A narrow focus on efficiency may result in reducing waste and costs but is unlikely to create any additional value. In addition, there is growing interest in looking beyond internal economic costs and benefits to investigate why and how to incorporate broader societal costs and benefits in ways which contribute to long term (sustainable) competitive advantage. Increasingly, government, civil society and special interest groups are holding businesses accountable for their negative environmental and social impacts, challenging the sustainability of corporate strategies built on self‐interest and an insular view of the world and organisational impacts thereon. This is reflected in the growing emphasis on life cycle management, where supply chains rather than firms are held accountable for a product or services external impacts. There is also recognition that failure to create shared value leaves government and civil society to mitigate the negative impacts of business in trying to build sustainable societies, regions and nation states.

This paper builds on the concept of sustainable value chains (Fearne, 2009), from which a framework for sustainable value chain analysis (S

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