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1、本科毕业论文（设计）外文翻译外文题目StrategicCostManagement：TheValueChainPerspective外文出处JournalofManangementAccountingResearch,1992（4）：179-197外文作者Jonek.Shank，VijayGovindarajan原文：StrategicCostManagement：TheValueChainPerspectiveWhenErnst&Youngsurveyedmorethan23,000seniormembersoftheUSInstitute
2、ofManagementAccountantsoncostmanagementandmeasurementin2003,itelicitedanumberofconfusingresults.Although80percentoftherespondentsratedcostmanagementasstrategicallyimportant,98percentadmittedthattheircurrentpracticesinthatareawereleadingtocostdistortions.Three-quartersreport
3、edthattheyweren'tsignificantlyconstrainedbyalackofin-housetechnicalaccountingskills,whilenearly80percentagreedthattheintroductionofnewmanagementaccountinginitiativeswasnomorethanamediumpriorityfortheirorganisations.Ifsomanyrespondentswerereportingthatcostmanagement(and,byex
4、tension,measurement)wasimportant,thattheircurrentmethodswereflawedandthattheyhadin-houseskillstosolvetheproblem,whyweresofewdoinganythingaboutit?Webelievethatmanyofthecompaniescoveredinthesurveyhadalreadytried–andfailed-toimprovetheircostmeasurementmethods.Theruleofthumbist
5、hat70percentofsuchprojectsdonotachievetheirlong-termobjectives.Mostareabandonedwithintwoyearsasaresultof"deathbydetail"andalackofinvolvementfromtheoperationalsideoftheorganisation.Operationalmanagersoftenaskfor"betterfinancialtransparency,soweknowwhichleverswecanpullthatwil
6、lhavethemostbeneficialeffectonthebusiness".-12-Becausetheword"financial"isusedinsuchrequests,theytendtobepassedtotheCFO.Unfortunately,theselevers(driversofactivities)arenotfoundinthegeneralledger.,chartofaccountsorcost-centrestructure.Theyarefoundintheoperationaldata.Strate
7、giccostmanagementisthedeliberatealignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirm,increasingly,improvementsareobtainedacrossthevaluechain,throughreconfigurin
8、gfirmboundaries,relocatingresources,reengineeringprocesses,andreevaluatingproducta
