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ID:456288
大小:43.50 KB
页数:6页
时间:2017-08-04
《战略成本管理-价值链分析方法【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、外文翻译原文StrategicCostManagement-ValueChainAnalysisApproachMaterialSource:BusinessPublicationsAuthor:Chivaka,RichardIntroductionThedevelopmentswithintheglobaleconomicenvironmentrequirethatfinanceprofessionalsarenotonlyadeptatanalysinginternaloperationsbutthattheyarealsoex
2、posedto,andthusexperiencedin,generatinginformationrelatingtooperationsoutsidetheirownorganisations.Thisexternalfocusisareflectionofthecustomer-centricapproachrequiredforsurvivalintheglobalbusinessenvironment.Intermsofthisapproach,thevalueofaproduct/serviceisnolongerint
3、ernallydeterminedbutisnowafunctionofthemarketneeds.Inaddition,theexternalorientationhasbeenbroughtaboutbythefactthatprocessesonboththesupplyanddemandsidesofanorganisationareincreasinglyinfluencingthecostsofinternalprocessesoftheorganisations.Valuechainanalysishasemerge
4、d(amongstothertechniquessuchascompetitoranalysisandtargetcosting)asoneofthetechniquesthatareusefulinunderstandingandanalysingbothintra-organisationandinter-organisationprocessesinordertoidentifysourcesofcompetitiveadvantage.DefinitionofvaluechainAvaluechainisdefinedas"
5、thelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesforcomponentsuppliersthroughtotheultimateend-useproductdeliveredintothefinalconsumers'hands".Thebasiclogicbehindvaluechainanalysisisthatorganisationsshouldadoptanexternalfocusinunderstandingandan
6、alysingcostsarisingfrombothintra-organisationandinter-organisationprocesses.Thisrequirestheinvolvementofsuppliersandcustomersinunderstandingandexploitingsourcesofcompetitiveadvantageembeddedintheirinter-organisationprocesses.Assuch,themanagementofcostsneedstotakeabroad
7、focusthatincludesprocessesexternaltotheorganisation,i.e.costmanagementshouldtakeavaluechainperspective.Valuechainanalysisisatoolthatorganisationscanusetoattaincompetitiveadvantage.Thisisrealisedbydisaggregatinganorganisationintoitsstrategicallyrelevantactivitiessoastou
8、nderstandcostbehaviouraswellassourcesofexistingandpotentialsourcesofdifferentiation(Porter,1985).Thus,gainingcompetit
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