战略成本管理-价值链分析方法【外文翻译】

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1、外文翻译原文StrategicCostManagement-ValueChainAnalysisApproachMaterialSource:BusinessPublicationsAuthor:Chivaka,RichardIntroductionThedevelopmentswithintheglobaleconomicenvironmentrequirethatfinanceprofessionalsarenotonlyadeptatanalysinginternaloperationsbutthattheyarealsoex

2、posedto,andthusexperiencedin,generatinginformationrelatingtooperationsoutsidetheirownorganisations.Thisexternalfocusisareflectionofthecustomer-centricapproachrequiredforsurvivalintheglobalbusinessenvironment.Intermsofthisapproach,thevalueofaproduct/serviceisnolongerint

3、ernallydeterminedbutisnowafunctionofthemarketneeds.Inaddition,theexternalorientationhasbeenbroughtaboutbythefactthatprocessesonboththesupplyanddemandsidesofanorganisationareincreasinglyinfluencingthecostsofinternalprocessesoftheorganisations.Valuechainanalysishasemerge

4、d(amongstothertechniquessuchascompetitoranalysisandtargetcosting)asoneofthetechniquesthatareusefulinunderstandingandanalysingbothintra-organisationandinter-organisationprocessesinordertoidentifysourcesofcompetitiveadvantage.DefinitionofvaluechainAvaluechainisdefinedas"

5、thelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesforcomponentsuppliersthroughtotheultimateend-useproductdeliveredintothefinalconsumers'hands".Thebasiclogicbehindvaluechainanalysisisthatorganisationsshouldadoptanexternalfocusinunderstandingandan

6、alysingcostsarisingfrombothintra-organisationandinter-organisationprocesses.Thisrequirestheinvolvementofsuppliersandcustomersinunderstandingandexploitingsourcesofcompetitiveadvantageembeddedintheirinter-organisationprocesses.Assuch,themanagementofcostsneedstotakeabroad

7、focusthatincludesprocessesexternaltotheorganisation,i.e.costmanagementshouldtakeavaluechainperspective.Valuechainanalysisisatoolthatorganisationscanusetoattaincompetitiveadvantage.Thisisrealisedbydisaggregatinganorganisationintoitsstrategicallyrelevantactivitiessoastou

8、nderstandcostbehaviouraswellassourcesofexistingandpotentialsourcesofdifferentiation(Porter,1985).Thus,gainingcompetit