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ID:17915782
大小:62.00 KB
页数:13页
时间:2018-09-09
《战略成本管理:价值链的视角[外文翻译]》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、原文:StrategicCostManagement:TheValueChainPerspectiveOneofthemajorthemesinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Po
2、rter[19851hascalledthisthe"valuechain."The"Valuechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers'hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheovera
3、llchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.AfirmsuchasChevroninpetroleumspanswidesegmentsofthevaluechaininwhichitoperates,fromoilexplorationtoservicestations,butitdoesnotspantheentirechain.Fiftypercen
4、tofthecrudeoilitrefinescomesfromotherproducers,andmorethanonethirdoftheoilitrefinesissoldthroughotherretailoutlets.Also,Chevronisnotintheautobusinessatall,themajoruserofgasoline.Morenarrowly,afirmsuchasMaxusEnergyisonlyintheoilexplorationandproductionbusiness.TheLimitedStoresarebig"downst
5、ream"inretailoutletsbutownnomanufacturingfacilities.ReebokIsafamousshoebrand,butthefirmownsveryfewretailoutlets.Reebokdoes,however,ownitsfactories.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliterature
6、search,wewerenotabletofindevenonecomplete,empiricallyderivedvaluechainforafirm.ThereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframeworkprovidesstrategicInsightsthatareunlikelytoemergefromotherframeworks.Webelieveitisimportanttobegintobringthisperspectiveintothedomain
7、ofmanagerialaccounting.Thispaperisanattempttobegintofillthisneed.Strategicpowerofthevaluechainanalysis-thebasicsWhetherornotafirmcandevelopandsustaindifferentiationand/orcostadvantagedependsfundamentallyontheconfigurationofitsvaluechainrelativetothevaluechainconfigu
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