供應(yīng)鏈成本管理文獻(xiàn)
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有讀者問起有關(guān)供應(yīng)鏈成本管理的文獻(xiàn)，筆者在商學(xué)院期間的教授正好是這方面的專家，筆者也參與了幾個(gè)相關(guān)研究。這里是英文文獻(xiàn)中比較經(jīng)典的一些，供研究者參考（工業(yè)界的朋友可免入）。
Kaplan, Shank, Govindarajan和Ellram都是戰(zhàn)略成本管理方面的泰斗。下面的文章清單截至2002年，建議感興趣的讀者圍繞這幾個(gè)人查詢更多、更新文章。戰(zhàn)略成本管理涉及到很多會(huì)計(jì)方面的東西，所以不是單純的供應(yīng)鏈管理。
Strategic Cost Management
Cooper, R. and Slagmulder, R. (1998) What is Strategic Cost Management?, Management Accounting, 79(7), 14-16.這篇文章定義了戰(zhàn)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. 這兩人是價(jià)值鏈、供應(yīng)鏈成本管理的始祖級(jí)人物，他們的文章有奠基作用。建議查詢其新作。
Ellram, L.M. (1996) A structured method for applying purchasing cost management tools, International Journal of Purchasing and Materials Management, 32(1), 20-28.該教授是筆者在商學(xué)院的教授，是美國供應(yīng)鏈成本管理最高產(chǎn)、研究最深入的學(xué)者之一。建議查詢她的新作。
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.全成本管理是戰(zhàn)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.這也是比較經(jīng)典的文章之一。建議查詢其新作。
Shank, J.K. and Govindarajan, V. (1992) Strategic cost management and the value chain, Journal of Cost Management, Winter, 5-21.經(jīng)典文章之一。建議查詢這兩位的新作。
Shank, J.K. and Govindarajan, V. （1993）Strategic Cost Management: The New Tool for Competitive Advantage。這是本書，由Free Press出版，可在Amazon上買到。
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.