战略成本管理：价值链的视角[外文翻译]

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1、原文：StrategicCostManagement:TheValueChainPerspectiveOneofthemajorthemesinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Po

2、rter[19851hascalledthisthe"valuechain."The"Valuechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers'hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheovera

3、llchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.AfirmsuchasChevroninpetroleumspanswidesegmentsofthevaluechaininwhichitoperates,fromoilexplorationtoservicestations,butitdoesnotspantheentirechain.Fiftypercen

4、tofthecrudeoilitrefinescomesfromotherproducers,andmorethanonethirdoftheoilitrefinesissoldthroughotherretailoutlets.Also,Chevronisnotintheautobusinessatall,themajoruserofgasoline.Morenarrowly,afirmsuchasMaxusEnergyisonlyintheoilexplorationandproductionbusiness.TheLimitedStoresarebig"downst

5、ream"inretailoutletsbutownnomanufacturingfacilities.ReebokIsafamousshoebrand,butthefirmownsveryfewretailoutlets.Reebokdoes,however,ownitsfactories.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliterature

6、search,wewerenotabletofindevenonecomplete,empiricallyderivedvaluechainforafirm.ThereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframeworkprovidesstrategicInsightsthatareunlikelytoemergefromotherframeworks.Webelieveitisimportanttobegintobringthisperspectiveintothedomain

7、ofmanagerialaccounting.Thispaperisanattempttobegintofillthisneed.Strategicpowerofthevaluechainanalysis-thebasicsWhetherornotafirmcandevelopandsustaindifferentiationand/orcostadvantagedependsfundamentallyontheconfigurationofitsvaluechainrelativetothevaluechainconfigu