战略成本管理-价值链分析方法【外文翻译】

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1、外文翻译原文StrategicCostManagemmt-VaiueChainAnalysisApproachMaterialSource:BusinessPublicationsAuthor:Chivaka,RichardIntroductionThedevelopmentswithintheglobaleconomicenvironmentrequirethatfinanceprofessionalsarenotonlyadeptatanalysinginternaloperationsbutthattheyarealsoexposedto,a

2、ndthusexperiencedinfgeneratinginformationrelatingtooperationsoutsidetheirownorganisations・ThisexternaIfocusisarefiectionofthecustomer-centricapproachrequiredforsurvivaIintheglobalbusinessenvironment.Intermsofthisapproachrthevalueofaproduct/serviceisnolongerinternaHydeterminedb

3、utisnowafunctionofthemarketneeds.Inaddition,theexternaIorientationhasbeenbroughtaboutbythefactthatprocessesonboththesupplyanddemandsidesofanorganisationareincreasinglyinfluencingthecostsofinternaIprocessesoftheorganisations.Valuechainanalysishasemerged(amongstothertechniquessu

4、chascompetitoranalysisandtargetcosting)asoneofthetechniquesthatareusefulinunderstandingandanalysingbothintra・organisationandinter-organisationprocessesinordertoidentifysourcesofcompetitiveadvantage.DefinitionofvaluechainAvaluechainisdefinedas"thelinkedsetofvalue-creatingactivi

5、tiesalIthewayfrombasicrawmateriaIsourcesforcomporientsuppliersthroughtotheuItimateend-useproductdeliveredintothefinalconsumers'hands".ThebasiclogicbehindvaluechainanaIysisisthatorganisationsshouIdadoptanexternalfocusinunderstandingandanaIysingcostsarisingfrombothintra-organisa

6、tionandinter-organisationprocesses.Thisrequirestheinvolvementofsuppiiersandcustomersinunderstandingandexploitingsourcesofcompetitiveadvantageembeddedintheirinter-organisationprocesses・Assuch,themanagementofcostsneedstotakeabroadfocusthatincludesprocessesexternaltotheorganisati

7、on,i.e.costmanagementshouldtakeavaluechainperspective・Valuechainanalysisisatoolthatorganisationscanusetoattaincompetitiveadvantage・ThisisrealisedbydisaggregatinganorganisationintoitsstrategicallyrelevantactivitiessoastounderstandcostbehaviouraswelIassourcesofexistingandpotenti

8、alsourcesofdifferentiation(Porter,1985).Thus,gainingcompetiti