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1、本科毕业论文(设计)外文翻译原文一:AFrameworktoAccomplishStrategicCostManagement1.0IntroductionCurrently,economicandtechnologicaldevelopmentsaregrowingfasterinanunprecedentedway.Theoutcomeischangingagreatdealofconcepts,transactions,andincreasingcompetitionallovertheworld.GATTagreementandemergingoflargeconglomer
2、atesextendingcompetitionzonetoencompassthewholeworld.Inaddition,theimprovementsininformationtechnology,communicationmeans,andproductionsystemsopennewhorizons.Torespond,organizationsshouldcreatesustainablecompetitiveadvantagestomaintaincurrentcustomersandacquiremorecustomers.Strategicmanagementi
3、sthebestmeanstoexceedrivalsatshortandlongruns.Strategicmanagementisdefinedasetofanalysis,decisions,andactivitiesmadebyanorganizationtocreateandsustaincompetitiveadvantage.It’scharacteristicisconcentratingongeneralorganizationalgoals,allstakeholdersshouldparticipateindecisionmaking,workingthroug
4、honevisiontoincludebothshortandlongperspectives,recognizetrade-offsbetweeneffectivenessandefficiency.[DessandLumpkin(2003)].Someresearchers[e.g.Hiltonetal.(2000)]believethattraditionalcostsystemsarenotvalidtocopewithstrategicmanagementperiphery.Thesesystemsfocusonmeasuringandcontrollingproductc
5、osts.Therefore,theyarenotproducinginformationneededatcurrentbusinessenvironment.Asaresult,costmanagementconceptemerges.Thissystemaimstoproduceacontinuouscycleofinformationaboutactivitiesatbothshortrunandlongruntoaddvaluetocustomersandreducecosts[Hamilton(2004),Horngrenetal.(2003),Nicolaou(2003)
6、].Despitecostmanagementisacommonconceptinliterature,thisconceptisnotwelldefinedinacceptableway[Horngrenetal.(2003),Agrawaletal.(1998)].Someresearcherslookedattimedimensionofcostmanagement.Withinthat,strategiccostmanagement[hereafter,SCM]hasspecialattentionasasystemthatgeneratesnecessaryinformat
7、iontosupportstrategicmanagementandsustaincompetitiveadvantageatthelongrun[Blocheretal.(1999),Shank(1989)].Otherresearchers[Hiltonetal.(2000),Dailey(1998)]ignoredividingcostmanagementintotwoconstructsaccordingtotimedimension.Theref