企业组织：对成本管理的新视角

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1、外文文献翻译译文一、外文原文原文：InterfirmOrganizations:aNewPerspectiveforCostManagement1、AbstractInterfirmorganisationsarereceivingincreasingattentioninthemanagementliteratureowingtotheirsuperiorperformanceintermsoffastgrowth,increasedflexibilityandefficiency.Effectivedesignoftheseorganisationsde

2、pendsonthechoiceofwhichactivitiestoperforminternallyandwhichtooutsource,andalsoonhowtomanagerelationshipswithinthenetwork.Buildingontheemergingfieldofstrategiccostmanagementstudies,thispaperpresentsageneralframeworkthatsupportstherationaleunderpinningthecoststructureandeffectivenes

3、sofinterfirmorganisations.Specifically,itfocusesonthreeimportantcostdriversrelatingto:a)howtransactionswithpartnersaresettled;b)howtechnologicalinterfaceswithpartnersaremanaged;c)howactivitiesaredistributedamongpartners.ThemodelisthenappliedtoanItalianfirmoperatingintheelectronicsi

4、ndustry.Thisworkistobeconsideredasawork-in-progress,butneverthelessitprovidestwomajorcontributions.Atatheoreticallevel,whilethetraditionaltransactionalapproachfocusesonthenatureandontheobjectoftherelationships,thispaperextendsitsattentiononthetechnologicalstructureandmanagerialproc

5、essthatmaketransactionswiththeexternalenvironmentpossible.Atamethodologicallevel,ouraimistooperationthedatacollectionprocessinordertoanalysetheeffectsonthefirm’scoststructureofdifferentwaysofinteractingwiththeactorsofthevaluechain.Takinginterfirmrelationshipsratherthansingleunitsas

6、itsfocus,thispaperstressestheideathatafirm'scostsstructureisstronglyimpactedbytwomaintypesofdecisions:1)itschoiceoftaskenvironment(Thompson1967),i.e.whichactivitiestoperforminternally,andwhichtoentrusttothenetwork;and2)thetechnologicalandmanagerialconfigurationoftherelationshipsalo

7、ngthevaluechain.Withthisclassificationinmind,weshallproposeacostsanalysisconceptthatemploysthreemutuallyimpactingcostdrivers:1.thetaskenvironment(whichactivitiestoentrusttothehierarchyandwhichtothenetwork);2.technologicalinterfaceswithnetworkfirms;3.managementoftransactions.Theseco

8、ndandthirdofthesecostdrive