资源描述：
《战略成本管理的框架【外文翻译】》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、本科毕业论文（设计）外文翻译原文一：AFrameworktoAccomplishStrategicCostManagement1.0IntroductionCurrently,economicandtechnologicaldevelopmentsaregrowingfasterinanunprecedentedway.Theoutcomeischangingagreatdealofconcepts,transactions,andincreasingcompetitionallovertheworld.GATTagree
2、mentandemergingoflargeconglomeratesextendingcompetitionzonetoencompassthewholeworld.Inaddition,theimprovementsininformationtechnology,communicationmeans,andproductionsystemsopennewhorizons.Torespond,organizationsshouldcreatesustainablecompetitiveadvantagestomainta
3、incurrentcustomersandacquiremorecustomers.Strategicmanagementisthebestmeanstoexceedrivalsatshortandlongruns.Strategicmanagementisdefinedasetofanalysis,decisions,andactivitiesmadebyanorganizationtocreateandsustaincompetitiveadvantage.It’scharacteristicisconcentrati
4、ngongeneralorganizationalgoals,allstakeholdersshouldparticipateindecisionmaking,workingthroughonevisiontoincludebothshortandlongperspectives,recognizetrade-offsbetweeneffectivenessandefficiency.[DessandLumpkin(2003)].Someresearchers[e.g.Hiltonetal.(2000)]believeth
5、attraditionalcostsystemsarenotvalidtocopewithstrategicmanagementperiphery.Thesesystemsfocusonmeasuringandcontrollingproductcosts.Therefore,theyarenotproducinginformationneededatcurrentbusinessenvironment.Asaresult,costmanagementconceptemerges.Thissystemaimstoprodu
6、ceacontinuouscycleofinformationaboutactivitiesatbothshortrunandlongruntoaddvaluetocustomersandreducecosts[Hamilton(2004),Horngrenetal.(2003),Nicolaou(2003)].Despitecostmanagementisacommonconceptinliterature,thisconceptisnotwelldefinedinacceptableway[Horngrenetal.(
7、2003),Agrawaletal.(1998)].Someresearcherslookedattimedimensionofcostmanagement.Withinthat,strategiccostmanagement[hereafter,SCM]hasspecialattentionasasystemthatgeneratesnecessaryinformationtosupportstrategicmanagementandsustaincompetitiveadvantageatthelongrun[Bloc
8、heretal.(1999),Shank(1989)].Otherresearchers[Hiltonetal.(2000),Dailey(1998)]ignoredividingcostmanagementintotwoconstructsaccordingtotimedimension.Theref
