我们需要战略成本管理外文翻译本科毕业论文.doc

本科毕业论文（设计）外 文 翻 译原文：we need strategic cost management we need strategic cost management? as noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, xi. improve efficiency, reduce costs, many companies have become one of the ultimate weapon. consequently, from europe to the americas, from global to domestic, sounded a dismissal, caused many large and small vibration. various enterprises began wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic. in fact, the companies cut costs, all costs should not be without identification, indiscriminate white uniform. if a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. consequently, cost-plus strategy, it leads to strategic cost management topics.he suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. however, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. the money spent on supplier cost management efforts. the money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base. so, what is strategic cost management? strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. the so-called strategic cost management from a strategic perspective to study the formation and control costs. in established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of shang du zhuiqiu lowest cost. includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; second, the implementation of cost control strategies. strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas. in the background of the crisis under the cost-cutting, more xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large ke yi drastic cuts; and the related core competitive lis guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice. the basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. they also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools. (a) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (value-chain). value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chain analysis of competitors. through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies. (b) the strategic positioning analysis. strategic positioning means of selecting the means of competition, and compete with rivals. enterprises should first of all the internal and external environment in which their own detailed investigation of; then queding enterprises are entering the xing ye ying, based on the market by shige yijisuoxu kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. to illustrate, such as cost leadership strategy, which is all a strategy most clearly? under the guidance in this strategy, enterprises goal is to become of its properties to low-cost, sheng chan (services) chang shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. if enterprises can create and maintain a comprehensive cost leader. that is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. with opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. the difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . of course, this difference should the buyer want or willing to accept. if a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. requirements between the logic of a leading strategic business choices that are conducive to competition and make their own unique nature of the business, focusing on innovation. in addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on. (c) cost driver analysis. cost drivers is the driving force caused by production costs and causes of occurrence. strategic cost driver is mainly a strategic cost management perspective, research on the companys cost structure and cost behavior of long-term impact of cost drivers. theory of competitive strategy to create a business management scientist michael * porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. the case of structural cost control, such as southwest airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. the results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost. source:shank. j.k and v. govindarajan,1993.”we need strategic cost management” . harvard business review. august.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。因此，从欧洲到美洲，从全球国内，解雇他人引起了很大波动。各企业开始管理各自的财产，控制开支，降低很多这些所有与费用标准相关的课题。事实上，公司降低成本费用不应毫无识别、不加选择。如果业务经理支出出现切断多余的，也是可能的，但这削弱了企业的竞争力，从而影响业务，结果弊大于利。因此，经理应该是从企业战略的角度来控制成本，避免损坏价值的核心要素。有些方法对供应商的成本管理资源为似乎是成本昂贵。然而,组织研究就是他们能达成一致极高的投资回报在供货成本管理的工作。钱花在供货成本管理的工作。供应商开发及其他工具和方法支付本身了多次从降低成本，最低的价格支付。大财富500强的公司、成功的战略成本管理可能意味着增加专门人员负责供应商成本为更小的组织管理。可能没有尽可能高的持续的需要,或尽可能高的资产基地。那么，什么是战略成本管理？可以定义为建立他们的基本长期目标，必须采取必要的行动计划和资源配置，来引导整体计划。所谓的战略成本管理研究从战略角度提出了成本控制。在确定的原则下，企业战略成本管理的战略选择和设计将会导致最后的交货的商业产品和服务降低成本，但是并不是每一个部分都追求最低的成本。包括两个层面的内容：一个从成本角度来看，选择及优化经营战略的实施；第二，成本控制策略。战略成本管理思想的理论框架下的战略成本管理的一般方法和总结，决定了战略成本管理的理论与方法。在这一背景的危机下，更需要遵循战略成本管理思想，选择切割不重要环节使费用急剧减少，但不排除这种可能扩大到影响企业目标实现，所以有紧松，聪明的削减成本，不仅仅是降低成本，关键是不损害公司健康，甚至提高核心竞争力的理想选择。战略成本管理有三个要素：价值链分析、战略定位分析、战略成本动因分析。战略管理框架与成本要素的三种基本的分析工具密切相关。(一)价值链分析：每个最终产品原料从最初的手直到到达最终消费者，中间穿过许多相关的操作程序，这些操作程序既是一个产品的生产过