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ID:18014012
大小:49.00 KB
页数:11页
时间:2018-09-12
《战略成本管理【外文翻译】》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、本科毕业论文(设计)外文翻译外文题目StrategicCostManagement外文出处FinancialManagement,2010(2):34-35外文作者SophiaAluko,JonathanMayhall,MelanieWauquiez,AlanVercio原文:StrategicCostManagementAbstract:Thevaluechainconcepthasbeendiscussedinthestrategyliteratureformorethanadecadenow.Asagenericconceptfororg
2、anizingourthinkingaboutstrategicpositioning,itssignificanceiswidelyaccepted.Butempiricalexamplesofthepoweroftheconceptforshapingcostanalysishavenotyetreachedtheliterature.Thispaperreportsadisguisedfieldstudyinwhichavaluechainisconstructed.Theinsightsforcostmanagementwhicheme
3、rgearecontrastedwiththosewhicharesuggestedbytwotraditionalanalysistechniques--a2x2growth/sharematrixandconventionalcostanalysis.Thepurposeofthepaperistoextendourknowledgeabouthowtoconstructandusevaluechainsinmanagerialaccounting.Theauthorsbelievetheconceptispowerfulanddeserv
4、esfarmoreempiricalstudyasawaytomakethestrategicperspectivemoreexplicitinmanagerialcostanalysis."Whileaccountingsystemsdocontainusefuldataforcostanalysis,theyoftengetinthewayofstrategiccostanalysis"--Porter[1985,page63]Oneofthemajorthemesinstrategiccostmanagement(SCM)concerns
5、thefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Porter[1985]hascalledthisthe'valuechain."The"valuechain"foranyfirminanybusinessisthelinkedsetofv
6、alue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers"hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofno
7、firmswhichspantheentirevaluechaininwhichtheyoperate.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewerenotabletofindevenonecompleteempiricallyderivedvaluechainforafirm.The
8、reisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframework
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