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1、外文翻译原文CommentaryStrategicCostManagementinSupplyChainsMaterialSource:AmericanAccountingAssociationDOI:0.2308/acch.2009.23.2.201
Author:ShannonW.AndersonandHenriC.Dekker
STRATEGICCOSTMANAGEMENTCostmanagementresearchhastendedtofallintotworelatedstreams(Lord1
2、996).Papersinthefirstresearchstreamexaminewhetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis(e.g.,TomkinsandCarr1996;Dekker2003;HergertandMorris1989).Papersinthesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandc
3、oststructure.Thefocusisonthecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired(i.e.,“costdrivers”)(e.g.,Anderson1995;Ittneretal.1997).Theseresearchstreamstakeasgiventhefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableof
4、reflectingordetectingtheeconomicsofthechosenstrategy.InthisreviewwetakeShankandGovindarajan’s(1992,1994)broaderperspectivethatmuchofwhatconstitutesstrategiccostmanagementisfoundinchoicesaboutorganizationalstrategyandstructure.FollowingAnderson(2007),wedef
5、ine“strategiccostmanagement”asdeliberatedecisionmakingaimedataligningthefirm’scoststructurewithitsstrategyandwithmanagingtheenact-1mentofthestrategy.Wefocusoninteractionsacrossfirmboundaries;specifically,thebuyersupplierinterface,asasourceofcompetitiveadv
6、antagethatcandeliverlowcost,aswellashighproductivity,quality,customerresponsivenessandinnovation(e.g.,Gietzmann1996;Dyer1996;CooperandSlagmulder2004).ShankandGovindarajan(1992,1994)positedthattwotypesofcostdriversarethebasisforstrategiccostmanagement:stru
7、cturalcostdriversthatreflectorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirm,andexecutionalcostdriversthatreflecttheefficacyandefficiencyofexecutingthestrategy.Stateddifferently,structuralcostmanagementmaybeconceivedofasachoice
8、amongalternativeproductionfunc-6tionsthatusedifferentinputsorcombinationsthereoftomeetaparticularmarketdemand.Executionalcostmanagementisconcernedinsteadwithwhether,foragivenproductionfunction,thefirmisontheefficien
