供应链中的战略成本管理-结构性成本管理本科毕业论文外文翻译

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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:Strategiccostmanagementist

2、hedeliberatealignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirmincreasingly,Improvementsareobtainedacrossthevaluechain:throughreconfiguringfir

3、mboundaries,relocatingresources,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisarticle,wereviewstrategiccostmanagement,especiallystructuralcostmanagement.Structuralcostmanagementemploystoolsoforganiza

4、tionaldesign,productdesign,andprocessdesigntocreateasupplychaincoststructurethatiscoherentwithfirmstrategy.Keywards:structuralcostmanagement;supplychain;competitiveAdvantage1INTRODUCTIONTheprevalenceinthecurrentbusinesspressaboutacquisitions,restructuring,o

5、utsourcing,andoffshoringindicatesthevigorwithwhichfirmsareengagedinthemoderncostmanagement.There’sashiftfrompriorinternalprocessesforefficiencyandeffectiveness,firmsareattempttomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasas

6、hareofsellingpricehasincreased,firmsfindthemselvesmanagingcomplexsupplychains,thatincludeglobalsuppliers,contractmanufacturers,servicecentersandsoon.Firmsshouldpayattentiontothevaluechain,sothattheycanobtaintheroomofdevelopment.2STRATEGICCOSTMANAGEMENTCostm

7、anagementresearchhastendedtofallintotworelatedstreams.Thefirstresearchstreamexaminewhetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis;Thesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandcoststructure.Thefocusisonth

8、ecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired.Theseresearchstreamstakeasgiventhefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableofreflectingordetectingtheeconom