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ID:16387508
大小:62.00 KB
页数:13页
时间:2018-08-09
《战略成本管理:价值链的视角》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、原文:StrategicCostManagement:TheValueChainPerspectiveOneofthemajorthemesinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequ
2、iresabroadfocus,externaltothefirm.Porter[19851hascalledthisthe"valuechain."The"Valuechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers
3、'hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.AfirmsuchasChevroninpetroleumspanswidesegmentsoft
4、hevaluechaininwhichitoperates,fromoilexplorationtoservicestations,butitdoesnotspantheentirechain.Fiftypercentofthecrudeoilitrefinescomesfromotherproducers,andmorethanonethirdoftheoilitrefinesissoldthroughotherretailoutlets.Also,Chevronisnotintheautobusi
5、nessatall,themajoruserofgasoline.Morenarrowly,afirmsuchasMaxusEnergyisonlyintheoilexplorationandproductionbusiness.TheLimitedStoresarebig"downstream"inretailoutletsbutownnomanufacturingfacilities.ReebokIsafamousshoebrand,butthefirmownsveryfewretailoutle
6、ts.Reebokdoes,however,ownitsfactories.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewerenotabletofindevenonecomplete,empiricallyderivedvaluechainfor
7、afirm.ThereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframeworkprovidesstrategicInsightsthatareunlikelytoemergefromotherframeworks.Webelieveitisimportanttobegintobringthisperspectiveintothedomainofmanagerialaccounting.Thispaperisana
8、ttempttobegintofillthisneed.Strategicpowerofthevaluechainanalysis-thebasicsWhetherornotafirmcandevelopandsustaindifferentiationand/orcostadvantagedependsfundamentallyontheconfigurationofitsvaluechainrelativetothevaluechainconfigu
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