企业组织：对成本管理的新视角【外文翻译】

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1、外文文献翻译译文一、外文原文原文：InterfirmOrganizations:aNewPerspectiveforCostManagement1、AbstractInterfirmorganisationsarereceivingincreasingattentioninthemanagementliteratureowingtotheirsuperiorperformanceintermsoffastgrowth,increasedflexibilityandefficiency.Effectivedesignoftheseorganisationsdependso

2、nthechoiceofwhichactivitiestoperforminternallyandwhichtooutsource,andalsoonhowtomanagerelationshipswithinthenetwork.Buildingontheemergingfieldofstrategiccostmanagementstudies,thispaperpresentsageneralframeworkthatsupportstherationaleunderpinningthecoststructureandeffectivenessofinterfirm

3、organisations.Specifically,itfocusesonthreeimportantcostdriversrelatingto:a)howtransactionswithpartnersaresettled;b)howtechnologicalinterfaceswithpartnersaremanaged;c)howactivitiesaredistributedamongpartners.ThemodelisthenappliedtoanItalianfirmoperatingintheelectronicsindustry.Thisworkis

4、tobeconsideredasawork-in-progress,butneverthelessitprovidestwomajorcontributions.Atatheoreticallevel,whilethetraditionaltransactionalapproachfocusesonthenatureandontheobjectoftherelationships,thispaperextendsitsattentiononthetechnologicalstructureandmanagerialprocessthatmaketransactionsw

5、iththeexternalenvironmentpossible.Atamethodologicallevel,ouraimistooperationthedatacollectionprocessinordertoanalysetheeffectsonthefirm’scoststructureofdifferentwaysofinteractingwiththeactorsofthevaluechain.Takinginterfirmrelationshipsratherthansingleunitsasitsfocus,thispaperstressesthei

6、deathatafirm'scostsstructureisstronglyimpactedbytwomaintypesofdecisions:1)itschoiceoftaskenvironment(Thompson1967),i.e.whichactivitiestoperforminternally,andwhichtoentrusttothenetwork;and2)thetechnologicalandmanagerialconfigurationoftherelationshipsalongthevaluechain.Withthisclassificati

7、oninmind,weshallproposeacostsanalysisconceptthatemploysthreemutuallyimpactingcostdrivers:1.thetaskenvironment(whichactivitiestoentrusttothehierarchyandwhichtothenetwork);2.technologicalinterfaceswithnetworkfirms;3.managementoftransactions.Thesecondandthirdofthesecostdrive