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1、外文翻译原文StrategicCostManagementinSupplyChains,Part1:StructuralCostManagementMaterialSource:AccountingHorizonsAuthor:ShannonW.AndersonandHenriC.DekkerSYNOPSIS:Strategiccostmanagementisthedeliberatealignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandsho
2、rt-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirm,increasinglyimprovementsareobtainedacrossthevaluechain:throughreconfiguringfirmboundaries,relocatingresources,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationto
3、customerrequirements.Inthisfirstpaperinatwo-partseriesonstrategiccostmanagementinsupplychains,wereviewstructuralcostmanagement.Structuralcostmanagementemploystoolsoforganizationaldesign,productdesign,andprocessdesigntocreateasupplychaincoststructurethatiscoherentwithfirmstr
4、ategy.Inthesecondpartoftheserieswewillconsiderexecutionalcostmanagement,whichemploysmeasurementandanalysistools_e.g.,varianceanalysis,costdriveranalysis,supplierscorecards_toevaluatesupplychainperformance.Usingselectedstudiesinaccounting,operationsmanagement,andbusinessstra
5、tegy,weprovideanoverviewofstrategiccostmanagementinsupplychains,highlightcontemporarydevelopments,andsuggestdirectionsforfutureresearch.Keywords:interorganizational;supplier;supplychainmanagement;valuechain.INTRODUCTIONTheprevalenceinthecurrentbusinesspressofstoriesaboutacq
6、uisitions,restructuring,outsourcing,andoffshoringindicatesthevigorwithwhichfirmsareengagedinthe“creativedestruction”thatismoderncostmanagement.Inatellingshiftfrompriordecadeswhenthefocusofcostmanagementwasonreengineeringinternalprocessesforefficiency_e.g.,just-in-timeinvent
7、ory,leanproduction_andeffectiveness_e.g.,six-sigmaqualityinitiatives,teamproduction_,firmsaretakingupShankandGovindarajan’s（1992,1994）prescientchallengetomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasashareofsellingpricehasincreased,firmsfind
8、themselvesmanagingcomplexsupplychainsthatincludeglobalsuppliers,contractmanufactur
