cost management∶accounting and control 第十一章解答手册

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1、CHAPTER11STRATEGICCOSTMANAGEMENTQUESTIONSFORWRITINGANDDISCUSSION2621.Acompetitiveadvantageisprovidingbettercustomervalueforthesameorlowercostorequivalentvalueforlowercost.Thecostmanagementsystemmustprovideinformationthathelpsidentifystrategiesthatwillcreateacostle

2、adershipposition.2.Customervalueisthedifferencebetweenwhatacustomerreceivesandwhatthecustomergivesup(customerrealizationlesscustomersacrifice).Costleadershipfocusesonminimizingcustomersacrifice.Adifferentiationstrategy,ontheotherhand,focusesonincreasingcustomerrea

3、lization,withthegoalofensuringthatthevalueaddedexceedsthecostsofprovidingthedifferentiation.Focusingselectsthecustomerstowhichvalueistobedelivered.Strategicpositioningisthechoiceofthemixofcostleadership,differentiation,andfocusingthatacompanywillemphasize.3.Extern

4、allinkagesdescribetherelationshipbetweenafirm’svaluechainandthevaluechainofitssuppliersandcustomers.Internallinkagesarerelationshipsamongtheactivitieswithinafirm’svaluechain.4.Organizationalactivitiesareactivitiesthatdeterminethestructureandbusinessprocessesofanor

5、ganization.Operationalactivitiesaretheday-to-dayactivitiesthatresultfromthestructureandprocesseschosenbyanorganization.Organizationalcostdriversarethestructuralandproceduralfactorsthatdetermineafirm’slong-termcoststructure.Operationalcostdriversarethefactorsthatdr

6、ivethecostoftheday-to-dayactivities.5.Astructuralcostdriverisafactorthatdrivescostsassociatedwiththeorganization’sstructure,suchasscaleandscopefactors.Examplesincludenumberofplantsandmanagementstyle.Executionalcostdriversarefactorsthatdeterminethecostofactivitiesr

7、elatedtoafirm’sabilitytoexecutesuccessfully.Examplesincludedegreeofemployeeparticipationandplantlayoutefficiency.6.Value-chainanalysisinvolvesidentifyingthoseinternalandexternallinkagesthatresultinafirmachievingeitheracostleadershipordifferentiationstrategy.Managi

8、ngorganizationalandoperationalcostdriverstocreatelong-termcostreductionsisakeyelementintheanalysis.Value-chainanalysisisaformofstrategiccostmanagement.I