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1、河北科技师范学院本科毕业论文外文翻译供应链中的战略成本管理-结构性成本管理院(系、部)名称:财经学院专业名称:财务会计教育学生姓名:学生学号:指导教师:2011年05月08日河北科技师范学院教务处制河北科技师范学院2011届本科毕业论文外文翻译StrategicCostManagementinSupplyChainsPart1:StructuralCostManagementShannonW.AndersonandHenriC.DekkerAbstract:Strategiccostmanagementist
2、hedeliberatealignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirmincreasingly,Improvementsareobtainedacrossthevaluechain:throughreconfiguringfir
3、mboundaries,relocatingresources,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisarticle,wereviewstrategiccostmanagement,especiallystructuralcostmanagement.Structuralcostmanagementemploystoolsoforganiza
4、tionaldesign,productdesign,andprocessdesigntocreateasupplychaincoststructurethatiscoherentwithfirmstrategy.Keywards:structuralcostmanagement;supplychain;competitiveAdvantage1INTRODUCTIONTheprevalenceinthecurrentbusinesspressaboutacquisitions,restructuring,o
5、utsourcing,andoffshoringindicatesthevigorwithwhichfirmsareengagedinthemoderncostmanagement.There’sashiftfrompriorinternalprocessesforefficiencyandeffectiveness,firmsareattempttomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasas
6、hareofsellingpricehasincreased,firmsfindthemselvesmanagingcomplexsupplychains,thatincludeglobalsuppliers,contractmanufacturers,servicecentersandsoon.Firmsshouldpayattentiontothevaluechain,sothattheycanobtaintheroomofdevelopment.2STRATEGICCOSTMANAGEMENTCostm
7、anagementresearchhastendedtofallintotworelatedstreams.Thefirstresearchstreamexaminewhetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis;Thesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandcoststructure.Thefocusisonth
8、ecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired.Theseresearchstreamstakeasgiventhefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableofreflectingordetectingtheeconom