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1、毕业设计英文翻译基于合作价值链的成本管理的研究StudyontheCostManagementBasedontheCooperativeValueChainAbstractThecompetitionamongmodernenterpriseshasnotbeenthecompetitionaboutsingleenterprise,butthecompetitionamongthevaluechainsandtheenterpriseneedstostrengthenthecompetitiveabilityb
2、ythecooperation.BasedondevelopingPorter’svaluechain,theopinionthatthewholevaluechaincontainstheuppersuppliersandthelowerdealerswasproposed,andhowtoachievetheoptimalcostmanagementbythecooperationbetweentheupperandlowerenterpriseswiththehomogenousenterpriseswas
3、furtherexplainedinthearticle.Inaddition,someriskcostswhichmayoccurinthecooperationprocessandhowtoimplementcooperativeharmonywereanalyzed,andaccordingtotheanalysisresults,theenterprisecouldkeepawayfromtheserisksinadvance.Keywords:Cooperation,Valuechain,Costman
4、agement1.IntroductionThegenerationofthevaluechainistheresultofthecompetitionthatenterprisespursuedifferentcompetitivestrategies.Toenhancethestrategyoftheenterprise,AmericanstrategicmanagementscholarPorter(1985)firstputforwardthemethodofthevaluechainanalysis.H
5、ethoughtthatthevaluechainwasthecombinationofaseriesofassociatedvaluableactivitiesoftheenterprise.AccordingtoPorter’stheoryofthevaluechain,the“costchain”correspondingwiththevaluableactivitiesexistsonthevaluechain(seeninFigure1).Startingfromtheexpensedevotionfo
6、rtheproductR&D,thepreparationbeforetheproduction,andvariousconsumptionsinthemakingprocess,untiltoestablishingthesaleschannel,marketinganddistributionoutputandexpensesafterservice,this“costchain”supportsvariousactivitiesonthevaluechaintobedevelopedeffectivelyt
7、oincreasethevaluesoftheproductandfulfillclients’demands.10Asthecomprehensiveconsumptionindexofthevaluechainactivity,thecostisrepresentedbyasortofformof“negativeincrement”.Thevaluechaincostmanagementistomanagethe“costchain”onthevaluechainoftheproduct,eliminate
8、theactivitieswithoutincrementsorwithlowefficiencies,reducetheamountof“negativeincrement”,minimizethecostsonthewholechain,enhancetheefficiencyofthewholesupplychain,andmaketheenterprisesont