欢迎来到天天文库
浏览记录
ID:346237
大小:49.00 KB
页数:11页
时间:2017-07-26
《战略成本管理【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
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.Asagenericcon
2、ceptfororganizingourthinkingaboutstrategicpositioning,itssignificanceiswidelyaccepted.Butempiricalexamplesofthepoweroftheconceptforshapingcostanalysishavenotyetreachedtheliterature.Thispaperreportsadisguisedfieldstudyinwhichavaluechainisconstructed.Theinsightsforco
3、stmanagementwhichemergearecontrastedwiththosewhicharesuggestedbytwotraditionalanalysistechniques--a2x2growth/sharematrixandconventionalcostanalysis.Thepurposeofthepaperistoextendourknowledgeabouthowtoconstructandusevaluechainsinmanagerialaccounting.Theauthorsbeliev
4、etheconceptispowerfulanddeservesfarmoreempiricalstudyasawaytomakethestrategicperspectivemoreexplicitinmanagerialcostanalysis."Whileaccountingsystemsdocontainusefuldataforcostanalysis,theyoftengetinthewayofstrategiccostanalysis"--Porter[1985,page63]Oneofthemajorthem
5、esinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Porter[1985]hascalledthisthe'valuechain."The"v
6、aluechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers"hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creat
7、ingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewe
8、renotabletofindevenonecompleteempiricallyderivedvaluechainforafirm.Thereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframework
此文档下载收益归作者所有