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2024年4月13日发(作者：libevent教程)
本科毕业论文外文翻译
供应链中的战略成本管理-结构性成本管理
Strategic Cost Management in Supply Chains
Part 1: Structural Cost Management
Shannon W. Anderson and Henri C. Dekker
Abstract: Strategic cost management is the deliberate alignment of a firm’s
resources and associated cost structure with long-term strategy and short-term
tactics. Although managers continue to pursue efficiency and effectiveness within
the firm increasingly, Improvements are obtained across the value chain: through
reconfiguring firm boundaries, relocating resources, reengineering processes, and
re-evaluating product and service offerings in relation to customer requirements.
In this article, we review strategic cost management, especially structural cost
management. Structural cost management employs tools of organizational design,
product design, and process design to create a supply chain cost structure that is
coherent with firm strategy.
Key wards: structural cost management; supply chain; competitive Advantage
1 INTRODUCTION
The prevalence in the current business press about acquisitions, restructuring,
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outsourcing, and off shoring indicates the vigor with which firms are engaged in
the modern cost management. There’s a shift from prior internal processes for
efficiency and effectiveness, firms are attempt to manage costs throughout the
value chain. As the value of purchased materials and services as a share of selling
price has increased ,firms find themselves managing complex supply chains, that
include global suppliers, contract manufacturers, service centers and so on. Firms
should pay attention to the value chain, so that they can obtain the room of
development.
2 STRATEGIC COST MANAGEMENT
Cost management research has tended to fall into two related streams. The
first research stream examine whether and how firms configure accounting data to
support value chain analysis ; The second research stream attempt to derive the
relationship between a firm’s strategy and cost structure. The focus is on the
causal relation between activity levels and the resources that are required. These
research streams take as given the firm’s strategy and structure and focus on
whether accounting records are capable of reflecting or detecting the economics
of the chosen strategy. In this review we take Shank’s broader perspective that
much of what constitutes strategic cost management is found in choices about
organizational strategy and structure. Following Anderson, we define “strategic
cost management” as deliberate decision making aimed at aligning the firm’s
cost structure with its strategy and with managing the enactment of the strategy.
We focus on interactions across firm boundaries; Specially, the buyer/supplier
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