Supply Chain Development for the Lean Enterprise

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ISBN: 9781563272189 | 1563272180
Cover: Hardcover
Copyright: 6/18/1999

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Tells how strategic cost management can drive profits, motivate behavior, and keep an organization on target, and presents nine case studies showing how successful companies transfer cost management pressures across organizational boundaries. Contains sections on confrontational cost management, principles of lean supply, and interorganizational cost management.

Preface to the Series

Introduction

The Series

xvi

The Firms

xviii

Preface

xxi

Acknowledgments

xxiv

About the Authors

xxvii

Robin Cooper

xxvii

Regine Slagmulder

xxviii

About the Sponsors

xxxi

Institute of Management Accountants

xxxi

Institute for the Study of U.S./Japanese Relations in the World Economy

xxxii

Executive Summary

(480)

Introduction

(3)

The Confrontation Strategy

(2)

The Survival Triplet and the Survival Zone

(1)

Cost Management in a Confrontation Strategy

(2)

Interorganizational Cost Management

(15)

Lessons for Adopters

(1)

Implications for Western Managers

(6)

Part 1 Confrontational Cost Management

How Firms Compete Using the Confrontation Strategy

(28)

Introduction

(1)

Lean Production, Lean Product Development, and Lean Supply

(8)

The Three Generic Strategies of Competition

(6)

Managing the Survival Triplet

(3)

Surviving the Transition to Confrontational Competition

(3)

Surviving in a Confrontation Mode

(4)

Summary

(3)

The Role of Cost Management in Confrontation Strategy

(12)

Introduction

(1)

Managing the Cost of Future Products

(3)

Managing the Cost of Existing Products

(4)

Harnessing the Entrepreneurial Spirit

(2)

Summary

(2)

The Research Project

(12)

Introduction

(1)

The Research Approach

(1)

Forming the Project Committee and Research Team

(1)

Site Selection---The Series

(1)

Site Selection---This Monograph

(3)

Visiting the Sites and Writing the Case Studies

(1)

Analyzing and Synthesizing the Findings

(5)

Part 2 The Principles Of Lean Supply

Lean Buyer-Supplier Relations

(32)

Introduction

(1)

Reducing the Number of Suppliers

(5)

Four Levels of Buyer-Supplier Relations

(3)

The Nature of Buyer-Supplier Relations

(10)

Taking Advantage of Lean Buyer-Supplier Relationships

102

(7)

Implications for Interorganizational Cost Management

109

(3)

Conclusion

112

(3)

Lean Supplier Networks

115

(30)

Introduction

115

(2)

Types of Networks

117

(16)

Taking Advantage of the Network

133

(6)

Implication for Interorganizational Cost Management

139

(1)

Conclusion

140

(5)

Part 3 Interorganizational Cost Management

An Overview of Interorganizational Cost Management

145

(18)

Introduction

145

(1)

Interorganizational Cost Management

145

(2)

The Domain of Interorganizational Cost Management

147

(2)

The Process of Interorganizational Cost Management

149

(2)

The Key Questions of Interorganizational Cost Management

151

(9)

Summary

160

(3)

Target Costing

163

(18)

Introduction

163

(2)

The Target Costing Process

165

(14)

Summary

179

(2)

Interorganizational Implications of Target Costing

181

(22)

Introduction

181

(1)

Setting Achievable Component-Level Target Costs

182

(9)

Applying Target Costing to Suppliers

191

(5)

Rewarding Suppliers for Innovation

196

(1)

Target Costing and Internal Suppliers

197

(2)

Summary

199

(4)

Chained Target Costing and Functionality-Price-Quality Trade-Offs

203

(30)

Introduction

203

(7)

The Buyer-Supplier Interface

210

(1)

The Customer Interface at the Top of the Chain

211

(7)

The Supplier Interface at the Top of the Chain

218

(3)

The Buyer-Supplier Interfaces in the Middle of the Chain

221

(6)

The Buyer-Supplier Interface at the End of the Chain

227

(4)

Summary

231

(2)

Interorganizational Cost Investigations

233

(18)

Introduction

233

(2)

The Scope of Interorganizational Cost Investigations

235

(4)

Initiating an Interorganizational Cost Investigation

239

(1)

Conditions Favoring Interorganizational Cost Investigations

240

(3)

Interorganizational Cost Investigations in Practice

243

(4)

The Implications of Interorganizational Cost Investigations

247

(3)

Summary

250

(1)

Concurrent Cost Management

251

(20)

Introduction

251

(3)

Parallel Engineering

254

(3)

Simultaneous Engineering

257

(9)

Implications of Concurrent Cost Management

266

(3)

Summary

269

(2)

Kaizen Costing

271

(16)

Introduction

271

(1)

The Kaizen Costing Process

272

(12)

Summary

284

(3)

Interorganizational Implications of Kaizen Costing

287

(18)

Introduction

287

(1)

Setting Cost-Reduction Objectives for Suppliers

288

(2)

Applying Kaizen Costing to Suppliers

290

(1)

Buyer-Led Initiatives

291

(1)

Supplier-Led Initiatives

292

(1)

Role of Lean Buyer-Supplier Relations

293

(1)

Linked Kaizen Costing Systems

294

(1)

Kaizen Costing and Internal Suppliers

294

(8)

Summary

302

(3)

Increasing the Efficiency of the Buyer-Supplier Interface

305

(14)

Introduction

305

(2)

Jointly Initiated Improvements

307

(6)

Buyer-Initiated Improvements

313

(1)

Supplier-Initiated Improvements

314

(2)

Summary

316

(3)

Interorganizational Cost Management in Action

319

(34)

Introduction

319

(1)

The Acme Pencil Co. Ltd.

320

(4)

Target Costing at Acme

324

(11)

Interorganizational Cost Management at Acme

335

(14)

Kaizen Costing at Acme

349

(1)

Improving the Efficiency of the Buyer-Supplier Interfaces at Acme

350

(1)

Summary

350

(3)

Lessons for Adopters

353

(18)

Introduction

353

(2)

Identify the parts of the product that are going to be sourced externally.

355

(1)

Determine the appropriate level of the buyer-supplier relationship for each externally sourced item.

355

(2)

Rationalize the supplier base.

357

(2)

Develop appropriate buyer-supplier relationships.

359

(3)

Increase the efficiency of the buyer-supplier interface.

362

(1)

Develop the necessary skills in the techniques of interorganizational cost management.

363

(2)

Extend lean supply and interorganizational cost management both upstream and downstream in the value chain.

365

(2)

Extend lean supply and interorganizational cost management to internal suppliers.

367

(1)

Summary

368

(3)

Part 4 Case Studies

Citizen Watch Company, Ltd.: Cost Reduction for Mature Products

371

(12)

Introduction

371

(1)

The Watch Industry

372

(2)

Manufacturing Process

374

(2)

The Cost Management System

376

(2)

The Cost-Reduction Program

378

(5)

Kamakura Ironworks Company, Ltd.

383

(10)

Introduction

383

(1)

Products

384

(1)

Corporate Strategy

385

(1)

Cost Reduction

386

(1)

Pricing

387

(1)

Cost Estimation

388

(1)

Kamakura's Cost System

389

(1)

Expenditure Control

390

(1)

Incentive Schemes

391

(2)

Komatsu, Ltd. (A): Target Costing System

393

(12)

Introduction

393

(1)

The Product Development Process and Design for Manufacturability Cost Studies

394

(4)

Target Costing

398

(7)

Miyota Company, Ltd.

405

(8)

Introduction

405

(2)

The Cost-Reduction Program

407

(6)

Olympus Optical Company, Ltd. (A): Cost Management for Short-Life-Cycle Products

413

(18)

Introduction

413

(2)

The 35 mm Camera Market

415

(1)

Strategic Change at Olympus

416

(13)

Appendix

429

(2)

Omachi Olympus Company, Ltd

431

(10)

Introduction

431

(1)

Olympus Optical Company

432

(1)

Product Mix

432

(1)

Relationship with Olympus Optical's Consumer Products Division

433

(2)

Target Costing

435

(3)

Planning at Omachi

438

(1)

Cost System

438

(1)

Variance Analysis

439

(1)

The Relationship Between Omachi and Tatsuno

439

(2)

Tokyo Motor Works, Ltd.: Target Costing System

441

(10)

Introduction

441

(1)

Introducing New Products

442

(9)

Toyo Radiator Company, Ltd.

451

(16)

Introduction

451

(2)

Komatsu, Ltd.

453

(1)

Komatsu-Supplier Relations

454

(2)

Product Development Under the New Approach

456

(1)

Cost Management Under the New Approach

457

(7)

The Nature of the Komatsu-Toyo Relationship

464

(3)

Yokohama Corporation, Ltd. (A): The Yokohama Production System

467

(14)

Introduction

467

(2)

Competitiive Environment

469

(1)

Customer Relationships

470

(4)

Yokohama's Cost Reduction Programs

474

(7)

Appendix: Company Descriptions

481

(8)

Glossary of Terms

489

(8)

Selected Bibliography and References

497

(6)

Index

503

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Supply Chain Development for the Lean Enterprise

Summary

Author Biography

Table of Contents

Supplemental Materials

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Supply Chain Development for the Lean Enterprise

Summary

Author Biography

Table of Contents

Supplemental Materials

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