管理整个价值链成本和成本结构：战略成本管理研究[文献翻译]

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1、原文：ManagingCostsandCostStructurethroughouttheValueChain:ResearchonStrategicCostManagementStrategiccostmanagementisdeliberatedecision-makingaimedataligningthefirm’scoststructurewithitsstrategyandoptimizingtheenactmentofthestrategy.Alignmentandoptimizati

2、onmustcomprehendthefullvaluechainandallstakeholderstoensurelongrunsustainableprofitsforthefirm.Strategiccostmanagementtakestwoforms:structuralcostmanagement,whichemploystoolsoforganizationaldesign,productdesignandprocessdesigntobuildacoststructurethati

3、scoherentwithstrategy;andexecutionalcostmanagement,whichemploysvariousmeasurementandanalysistools(e.g.,varianceanalysis,analysisofcostdrivers)toevaluatecostperformance.InthischapterIdevelopamodelthatrelatesstrategiccostmanagementtostrategydevelopmentan

4、dperformanceevaluation.Iarguethatalthoughmanagementaccountingresearchhasadvancedourunderstandingofexecutionalcostmanagement,othermanagementfieldshavedonemoretoadvanceourunderstandingofstructuralcostmanagement.Ireviewresearchinavarietyofmanagementfields

5、toillustratethispoint.Iconcludebyproposingthatmanagementaccountingresearchersareuniquelyqualifiedtocreateabodyofstrategiccostmanagementknowledgethatunifiesstructuralandexecutionalcostmanagement.[Competitive]pressuresmeanthatmanybusinessesdesperatelynee

6、danewapproachtomanagingcosts---onethatreducesthemoverthelongterm…Theprocessofloweringoverheadcostssustainablyisdeeperandmoresubtlethanmostcompaniesrealize.Thetacticalmarginimprovementsthatmightbeenoughtomeetaone-offquarterlyearningsgaportocompensatefor

7、adelayedproductlaunchwillnotbringaboutdeeplyembeddedchange,whilemorebroadlyambitiouscostreductionprogramsoftenlosetheirimpetusaftertheinitialeffort.Companiesthattrulytransformtheirapproachtooverheadcosts,bycontrast,designsustainabilityintotheheartofthe

8、irprograms,aligningtheircostswiththeirstrategiesandmaintainingastrongcommitmenttotheeffort.InthischapterIarguethattheneedforfirmstoadoptanewapproachtomanagingcostscoincideswithaneedformanagementaccountingscholarstoexpandthescopeofcostma