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1、本科毕业论文（设计）外文翻译外文题目StrategicCostManagement：TheValueChainPerspective外文出处JournalofManangementAccountingResearch,1992（4）：179-197外文作者Jonek.Shank，VijayGovindarajan原文：StrategicCostManagement：TheValueChainPerspectiveWhenErnst&Youngsurveyedmorethan23,000seniormembersoftheUSInstituteofManagemen
2、tAccountantsoncostmanagementandmeasurementin2003,itelicitedanumberofconfusingresults.Although80percentoftherespondentsratedcostmanagementasstrategicallyimportant,98percentadmittedthattheircurrentpracticesinthatareawereleadingtocostdistortions.Three-quartersreportedthattheyweren'tsigni
3、ficantlyconstrainedbyalackofin-housetechnicalaccountingskills,whilenearly80percentagreedthattheintroductionofnewmanagementaccountinginitiativeswasnomorethanamediumpriorityfortheirorganisations.Ifsomanyrespondentswerereportingthatcostmanagement(and,byextension,measurement)wasimportant,
4、thattheircurrentmethodswereflawedandthattheyhadin-houseskillstosolvetheproblem,whyweresofewdoinganythingaboutit?Webelievethatmanyofthecompaniescoveredinthesurveyhadalreadytried–andfailed-toimprovetheircostmeasurementmethods.Theruleofthumbisthat70percentofsuchprojectsdonotachievetheirl
5、ong-termobjectives.Mostareabandonedwithintwoyearsasaresultof"deathbydetail"andalackofinvolvementfromtheoperationalsideoftheorganisation.Operationalmanagersoftenaskfor"betterfinancialtransparency,soweknowwhichleverswecanpullthatwillhavethemostbeneficialeffectonthebusiness".-12-Becauset
6、heword"financial"isusedinsuchrequests,theytendtobepassedtotheCFO.Unfortunately,theselevers(driversofactivities)arenotfoundinthegeneralledger.,chartofaccountsorcost-centrestructure.Theyarefoundintheoperationaldata.Strategiccostmanagementisthedeliberatealignmentofafirm’sresourcesandasso
7、ciatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirm,increasingly,improvementsareobtainedacrossthevaluechain,throughreconfiguringfirmboundaries,relocatingresources,reengineeringprocesses,andreevaluatingpro
8、ducta
