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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:Strategiccostmanagementisthedeliberateal
2、ignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirmincreasingly,Improvementsareobtainedacrossthevaluechain:throughreconfiguringfirmboundaries,relocatingresour
3、ces,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisarticle,wereviewstrategiccostmanagement,especiallystructuralcostmanagement.Structuralcostmanagementemploystoolsoforganizationaldesign,productdesign,andprocessdesig
4、ntocreateasupplychaincoststructurethatiscoherentwithfirmstrategy.Keywards:structuralcostmanagement;supplychain;competitiveAdvantage1INTRODUCTIONTheprevalenceinthecurrentbusinesspressaboutacquisitions,restructuring,outsourcing,andoffshoringindicatesthevigorwithwhichfirmsa
5、reengagedinthemoderncostmanagement.There’sashiftfrompriorinternalprocessesforefficiencyandeffectiveness,firmsareattempttomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasashareofsellingpricehasincreased,firmsfindthemselvesmanagingcomplexsuppl
6、ychains,thatincludeglobalsuppliers,contractmanufacturers,servicecentersandsoon.Firmsshouldpayattentiontothevaluechain,sothattheycanobtaintheroomofdevelopment.2STRATEGICCOSTMANAGEMENTCostmanagementresearchhastendedtofallintotworelatedstreams.Thefirstresearchstreamexaminew
7、hetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis;Thesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandcoststructure.Thefocusisonthecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired.Theseresearchstreamstakeasgiven
8、thefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableofreflectingordetectingtheeconom