战略成本管理【外文翻译】

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1、本科毕业论文（设计）外文翻译外文题目StrategicCostManagement外文出处FinancialManagement,2010(2)：34-35外文作者SophiaAluko，JonathanMayhall，MelanieWauquiez，AlanVercio原文：StrategicCostManagementAbstract:Thevaluechainconcepthasbeendiscussedinthestrategyliteratureformorethanadecadenow.Asagenericconceptfororg

2、anizingourthinkingaboutstrategicpositioning,itssignificanceiswidelyaccepted.Butempiricalexamplesofthepoweroftheconceptforshapingcostanalysishavenotyetreachedtheliterature.Thispaperreportsadisguisedfieldstudyinwhichavaluechainisconstructed.Theinsightsforcostmanagementwhicheme

3、rgearecontrastedwiththosewhicharesuggestedbytwotraditionalanalysistechniques--a2x2growth/sharematrixandconventionalcostanalysis.Thepurposeofthepaperistoextendourknowledgeabouthowtoconstructandusevaluechainsinmanagerialaccounting.Theauthorsbelievetheconceptispowerfulanddeserv

4、esfarmoreempiricalstudyasawaytomakethestrategicperspectivemoreexplicitinmanagerialcostanalysis."Whileaccountingsystemsdocontainusefuldataforcostanalysis,theyoftengetinthewayofstrategiccostanalysis"--Porter[1985,page63]Oneofthemajorthemesinstrategiccostmanagement(SCM)concerns

5、thefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Porter[1985]hascalledthisthe'valuechain."The"valuechain"foranyfirminanybusinessisthelinkedsetofv

6、alue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers"hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofno

7、firmswhichspantheentirevaluechaininwhichtheyoperate.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewerenotabletofindevenonecompleteempiricallyderivedvaluechainforafirm.The

8、reisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframework