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1、中文2969字外文翻译原文：StrategicCostManagementintheSupplyChain:APurchasingandSupplyManagementPerspectiveInthecourseofthisstudy,itbecameclearthateffectivestrategiccostmanagementhasbothstrategicandtacticalaspectsthatmustbewellexecutedinordertodeliverresults.Thestrategicframeworkandtacticalelementsofcostmanagem
2、entastheyaffectPSMareshown,whichalsoshowsthesoftandhardresultsofeffectivecostmanagementasrelatedtoPSM.Theactualprocessesinwhichcross-functionalteamsengagetosupportstrategiccostmanagementincludemanytacticalelements.Inmostorganizationsstudied,thestrategiccostmanagementprocessoccursasanintegralpartofth
3、enewproductdevelopmentprocessorthestrategicsourcingprocess.Itisnota"stand-aloneactivityJbutrathercentralpartofsupplierselectionandsupplybasemanagement.SomeoftheprocessesandtoolsthatarepartofthestrategiccostmanagementprocessarelistedinTable2,andpresentedinmoredepthinthebodyofthereport.Across-discipli
4、naryteamoftwoormoreindividuals,includingPSM,wasthenormforcarryingoutstrategiccostmanagementinthefivecoreorganizationsstudied.Often,thecostmanagementactivitieswerepartofanother,largerprocess,suchasastrategicsourcingevent,anewproductdevelopmentprocess,orpartofanon-goingcontinuousimprovementeffort.Inex
5、ploringFigure1indetail,itisclearthatthecross-functionalteamthatworksonstrategiccostmanagementhasnumeroushigh-levelissuesthatitmustconsider.First,thepriceandfeatureneedsoftheultimatecustomermustbeheavilyweighted,ortheresultwillbeaproductthatcustomerscannotafford,thatdoesnotmeettheirneeds,orboth.Organ
6、izationalSupportatallLevels:WhilePSMisheldtoahighlevelofaccountabilityforstrategiccostmanagementanddeliveringbottom-linesavings,PSMcannotbesuccessfulwithoutextensivesupportfromothersthroughouttheorganization.Firstandforemost,topmanagementsupportiscritical.Itsetsthetonefortheattitudethateveryoneinthe
7、organizationhastowardstrategiccostmanagement.Throughthebusinessunitandfunctionalmetrics,topmanagementdeterminesthenatureandextentofcostmanagementfocusasanorganizationalpriority.Basedonthis,PSMneedsthe
