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,exter

2、naltothefirm.Porter[19851hascalledthisthe"valuechain."The"Valuechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers'hands.Thisfocusisexternaltothefirm,seeing

3、eachfirminthecontextoftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.AfirmsuchasChevroninpetroleumspanswidesegmentsofthevaluechaininwhichitoperates,fromoilexplorationtoservicestatio

4、ns,butitdoesnotspantheentirechain.Fiftypercentofthecrudeoilitrefinescomesfromotherproducers,andmorethanonethirdoftheoilitrefinesissoldthroughotherretailoutlets.Also,Chevronisnotintheautobusinessatall,themajoruserofgasoline.Morenarrowly,afirmsuchasMaxusEnergyisonlyintheoilex

5、plorationandproductionbusiness.TheLimitedStoresarebig"downstream"inretailoutletsbutownnomanufacturingfacilities.ReebokIsafamousshoebrand,butthefirmownsveryfewretailoutlets.Reebokdoes,however,ownitsfactories.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrate

6、gicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewerenotabletofindevenonecomplete,empiricallyderivedvaluechainforafirm.ThereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframeworkprovidesstrategicInsightsthatareunlikelyto

7、emergefromotherframeworks.Webelieveitisimportanttobegintobringthisperspectiveintothedomainofmanagerialaccounting.Thispaperisanattempttobegintofillthisneed.Strategicpowerofthevaluechainanalysis-thebasicsWhetherornotafirmcandevelopandsustaindifferentiationand/orcostadvantaged

8、ependsfundamentallyontheconfigurationofitsvaluechainrelativetothevaluechainconfigu