战略成本管理的框架 外文翻译

本科毕业论文（设计）外文翻译原文一AFRAMEWORKTOACCOMPLISHSTRATEGICCOSTMANAGEMENT10INTRODUCTIONCURRENTLY,ECONOMICANDTECHNOLOGICALDEVELOPMENTSAREGROWINGFASTERINANUNPRECEDENTEDWAYTHEOUTCOMEISCHANGINGAGREATDEALOFCONCEPTS,TRANSACTIONS,ANDINCREASINGCOMPETITIONALLOVERTHEWORLDGATTAGREEMENTANDEMERGINGOFLARGECONGLOMERATESEXTENDINGCOMPETITIONZONETOENCOMPASSTHEWHOLEWORLDINADDITION,THEIMPROVEMENTSININFORMATIONTECHNOLOGY,COMMUNICATIONMEANS,ANDPRODUCTIONSYSTEMSOPENNEWHORIZONSTORESPOND,ORGANIZATIONSSHOULDCREATESUSTAINABLECOMPETITIVEADVANTAGESTOMAINTAINCURRENTCUSTOMERSANDACQUIREMORECUSTOMERSSTRATEGICMANAGEMENTISTHEBESTMEANSTOEXCEEDRIVALSATSHORTANDLONGRUNSSTRATEGICMANAGEMENTISDEFINEDASETOFANALYSIS,DECISIONS,ANDACTIVITIESMADEBYANORGANIZATIONTOCREATEANDSUSTAINCOMPETITIVEADVANTAGEITSCHARACTERISTICISCONCENTRATINGONGENERALORGANIZATIONALGOALS,ALLSTAKEHOLDERSSHOULDPARTICIPATEINDECISIONMAKING,WORKINGTHROUGHONEVISIONTOINCLUDEBOTHSHORTANDLONGPERSPECTIVES,RECOGNIZETRADEOFFSBETWEENEFFECTIVENESSANDEFFICIENCYDESSANDLUMPKIN2003SOMERESEARCHERSEGHILTONETAL2000BELIEVETHATTRADITIONALCOSTSYSTEMSARENOTVALIDTOCOPEWITHSTRATEGICMANAGEMENTPERIPHERYTHESESYSTEMSFOCUSONMEASURINGANDCONTROLLINGPRODUCTCOSTSTHEREFORE,THEYARENOTPRODUCINGINFORMATIONNEEDEDATCURRENTBUSINESSENVIRONMENTASARESULT,COSTMANAGEMENTCONCEPTEMERGESTHISSYSTEMAIMSTOPRODUCEACONTINUOUSCYCLEOFINFORMATIONABOUTACTIVITIESATBOTHSHORTRUNANDLONGRUNTOADDVALUETOCUSTOMERSANDREDUCECOSTSHAMILTON2004,HORNGRENETAL2003,NICOLAOU2003DESPITECOSTMANAGEMENTISACOMMONCONCEPTINLITERATURE,THISCONCEPTISNOTWELLDEFINEDINACCEPTABLEWAYHORNGRENETAL2003,AGRAWALETAL1998SOMERESEARCHERSLOOKEDATTIMEDIMENSIONOFCOSTMANAGEMENTWITHINTHAT,STRATEGICCOSTMANAGEMENTHEREAFTER,SCMHASSPECIALATTENTIONASASYSTEMTHATGENERATESNECESSARYINFORMATIONTOSUPPORTSTRATEGICMANAGEMENTANDSUSTAINCOMPETITIVEADVANTAGEATTHELONGRUNBLOCHERETAL1999,SHANK1989OTHERRESEARCHERSHILTONETAL2000,DAILEY1998IGNOREDIVIDINGCOSTMANAGEMENTINTOTWOCONSTRUCTSACCORDINGTOTIMEDIMENSIONTHEREFORE,COSTMANAGEMENTCONCEPTUSEDTOMAXIMIZEPROFITANDSUSTAINCOMPETITIVEADVANTAGEATSHORTRUNANDLONGRUNASWELLNEVERTHELESS,BOTHPARTIESACCORDTOCONSIDERCOSTMANAGEMENTASASYSTEMOFIMPROVEMENTTHISSYSTEMAIMSTOPERMITORGANIZATIONSTOSEEKWHATISNEEDEDTOCEMENTITSTIESWITHCUSTOMERSTOATTAINTHEIRSATISFACTIONANDREDUCECOSTSATTHESAMETIMEVIASPECIFICTOOLSTOMAXIMIZEPROFITANDSUSTAINCOMPETITIVEADVANTAGEBYUSINGLONGTERMSTRATEGIESHORNGRENETAL2003,NICOLAOU2003,BARFIELDETAL2001,HILTONETAL2000INADDITION,ITISNOTEWORTHYTOREPORTTHATPREVIOUSSTUDIESDISAGREECONCERNINGNUMBEROFTOOLSANDITSNATURETHATCOULDUSETOACCOMPLISHSCMMAJORSTUDIESCONSIDERAFEWTOOLSCONSEQUENTLYTHEREISNOINTEGRATIVEVISIONTOCOMBINEALLTOOLSTOINTERPRETESSENCEOFSCMANDINDICATELOGICALSEQUENCESOFITSACTIVITIESTHEREFORE,CURRENTSTUDYAIMSTOANALYZETOOLSOFSCMTOATTAINANINTEGRATEDFRAMEWORKTHATCOULDBEUSEFULTOCOMPANIESSTAKEHOLDERINSHORTRUNANDINLONGRUNASWELLTHISSTUDYISORGANIZEDASFOLLOWSSECTION2ISDEVOTEDTOINTRODUCESCMCONCEPTANDITSTOOLSINSECTION3,IWILLSUGGESTANINTEGRATIVEFRAMEWORKOFSCMINSECTIONS3THROUGH8,IWILLANALYZETOOLSOFSCMTHEFINALSECTIONCONCLUDESTHEPAPER20STRATEGICCOSTMANAGEMENTCONCEPTANDITSTOOLSCOSTMANAGEMENTCONCEPTISWIDELYACCEPTEDINLITERATURETOEXPRESSANEWACCOUNTINGINFORMATIONSYSTEMTHISSYSTEMAIMSTOGENERATEINFORMATIONNEEDEDTOHELPORGANIZATIONSTOCREATECOMPETITIVEADVANTAGESTOHOLDANDATTRACTCUSTOMERSINADDITIONTOMEASURINGANDCONTROLLINGCOSTS,SCMPRODUCEFINANCIALANDNONFINANCIALINFORMATIONATSHORTRUNANDLONGRUNASWELLTOADDVALUETOCUSTOMERSINORDERTOPREVAILOVERCOMPETITORSANDREDUCECOSTSATTHESAMECONSIDERINGALLSTAKEHOLDERINTERESTSHORNGRENETAL2003,BARFIELDETAL2001,HILTONETAL2000THEESSENCEOFCOSTMANAGEMENTISTOUTILIZEAGROUPOFTOOLSTOGENERATEINFORMATIONREGARDINGPLANNING,DECISIONMAKING,ANDCONTROLATBOTHSHORTRUNANDLONGRUNINORDERTOHELPORGANIZATIONSMANAGEMENTTOCREATEPRODUCTSORPROVIDESERVICESWITHMOREEFFECTIVEANDEFFICIENTWAYCOMPARINGWITHCOMPETITORSHORNGRENETAL2003,HANSENANDMOWEN2000,HILTONETAL2000ITISARAREEVENTTOFINDANINTEGRATEDFRAMEWORKFORCOSTMANAGEMENTFIGURE1ILLUSTRATESAGENERALVISIONOFCOSTMANAGEMENTSYSTEMTHATINTENDSTOMAXIMIZEPROFITATBOTHLONGRUNANDSHORTRUNAGRAWALETAL1998FIGURE1PRESENTSAGOODVISIONOFCOSTMANAGEMENTTHISVISIONISBASEDONTHREECONSTITUENTSTOPMANAGEMENTCOMMITMENT,WORKERSINVOLVEMENT,ANDESTABLISHMENTOFASELFPERPETUATINGSYSTEMOFIMPROVEMENTNONETHELESS,ITMAYBEUNACCEPTABLEBYMOSTOFRESEARCHERSTHEVISIONCONTAINSAFEWINTERCONNECTEDTOOLSTOACCOMPLISHCOSTMANAGEMENTANDIGNORESMANYIMPORTANTTOOLSCONSIDEREDBYPRIORRESEARCHSUCHASVALUECHAINANALYSISANDTARGETCOSTINGINADDITION,VISIONSHOWNINFIGURE1DIDNOTREFLECTRETICULATIONAMONGTOOLSPROPOSEDTOBEINCLUDEDINCOSTMANAGEMENTINADDITION,THEVISIONDIDNOTREVEALTIMEDIMENSIONOFCOSTMANAGEMENTCONSEQUENTLY,THATVISIONISNOTRELATEDDIRECTLYTOSCMHOWEVER,VISIONPRESENTEDATFIGURE1ISCONSISTENTWITHWHATSOMESTUDIESCONCLUDETOIGNORESCMCONCEPTANDCONCENTRATEONCOSTMANAGEMENTTOACCOMPLISHCOMPETITIVEADVANTAGEATSORTRUNANDLONGRUNASWELLHILTONETAL2000,DAILEY1998BUT,SOMERESEARCHERSREPORTEDTHEIMPORTANCETODISTINGUISHBETWEENACTIVITIESINSHORTRUNANDLONGTERMSTRATEGIESTHATADOPTEDTOCREATEANDSUSTAINCOMPETITIVEADVANTAGESMORSEETAL2003,HORNGRENETAL2003,BLOCHERETAL1999ACCORDINGLY,COSTMANAGEMENTISANINFORMATIONSYSTEMTHATSUPPORTSTHEENTIREMANAGERIALFUNCTIONS,WHICHARESTRATEGICMANAGEMENT,SHORTTERMPLANNING,OPERATIONALDECISIONMAKING,ANDCONTROLTECHNIQUESBLOCHERETAL1999THUS,SCMISUSEDTOSUPPORTSTRATEGICDECISIONSSUCHASSELECTINGPRODUCTS,MANUFACTURINGTECHNIQUESANDDISTRIBUTIONCHANNELSINCONTRAST,OPERATIONALCOSTMANAGEMENTISUSEDTOSUPPORTSHORTTERMDECISIONSUCHASPRODUCTIONSCHEDULES,PRICING,ANDINCENTIVESYSTEMSJOHNSHANK,ANACCOUNTINGPROFESSORATDARTMOUTHCOLLEGE,ISTHEONEWHOINTRODUCEDSCMHEWROTEHISVISIONACCORDINGTOMICHELPORTER,STRATEGICSTUDIESPROFESSORATHARVARDUNIVERSITY,WORKCONCERNINGWHATSHOULDBUSINESSORGANIZATIONDONETOCREATEANDSUSTAINCOMPETITIVEADVANTAGEOVERITSRIVALSIN1980SSHANK1989,INTRODUCESSCMASAMANAGERIALUSAGEOFCOSTINFORMATIONDURINGONEORALLTHEFOURPHASESOFSTRATEGICMANAGEMENTCYCLETHESEPHASESARE,STRATEGICFORMULATION,COMMUNICATINGSTRATEGIESTHROUGHORGANIZATION,SPECIFYINGANDUSINGNECESSARYTOOLSTOIMPLEMENTSTRATEGIES,ANDSETTINGANDIMPLEMENTINGCONTROLTECHNIQUESTOASSESSDEGREEOFSUCCESSINACHIEVINGSTRATEGICOBJECTIVES。SINCETHENSHANKAUTHOREDALONEORINCONJUNCTIONWITHGOVINDARAIAN,PROFESSOROFSTRATEGICMANAGEMENT,SERIESOFSTUDIESREGARDINGSCMEGSHANK1996,SHANKANDGOVINDARAIAN1992A,1992B,GOVINDARAIANANDSHANK1992THESESTUDIESAREBUILTONUSINGTHREETOOLSTOACCOMPLISHSCM,WHICHAREVALUECHAINANALYSIS,COSTDRIVERS,ANDCOMPETITIVEADVANTAGEANALYSISTHEIRWORKISBASEDONVALUECHAINANALYSIS,WHICHISTHECORNERSTONEOFSCMPORTER1985,1991STATESTHATFORMULATINGORGANIZATIONSSTRATEGYISMADEBYSPECIFYINGANDLINKINGTWOGROUPSOFCONSECUTIVEACTIVITIESTHEFIRSTGROUPISAPRIMARILYACTIVITIES,INVOLVINGLOGISTICS,OPERATIONS,MARKETINGANDSALES,ANDSERVICESSUPPORTIVEACTIVITIESARETHESECONDGROUPTHISGROUPISCONSISTSOFINFRASTRUCTUREOFTHEFIRM,HUMANRESOURCEMANAGEMENT,MANAGEMENT,TECHNOLOGYDEVELOPMENT,ANDPROCUREMENTACCORDINGTOPORTER,THEPROFITOFANORGANIZATIONISRESULTINGFROMPRIMARILYANDSUPPORTIVEACTIVITIESEFFECTIVENESSANDEFFICIENCYOFTHESEACTIVITIESISVITALTOINCREASEPRODUCTORSERVICESREVENUEOVERITSCOSTTHROUGHVALUECHAINTHATISTOACCOMPLISHVIAONEOFTWOALTERNATIVESTHEFIRSTONEISTOREDUCECOSTSCOMPARINGTOCOMPETITORSTHESECONDISTODIFFERENTIATEPRODUCTANDSERVICETHROUGHINNOVATIONTOADDVALUETOCUSTOMERSTOREACHTHIS,ANORGANIZATIONSHOULDADOPTBETTERCOSTDRIVERSCOMPARINGRIVALSASINDIRECTCOSTSINCREASEDINCOSTSTRUCTUREATALLORGANIZATION,CREATIONOFACTIVITYBASEDCOSTINGISAPPROPRIATETOSCMREQUIREMENTSACCORDINGLY,MANYRESEARCHERSSUGGESTEDEMPLOYINGACTIVITYBASEDCOSTINGASONEOFIMPORTANTTOOLSOFSCMCHENHALL2004,DEKKER2003,MCNAIRETAL2001,TRUSSELANDBITNER1998AFTERTHAT,MORETOOLSSUGGESTEDTOINCLUDEINACCOMPLISHINGSCMINTHISCONTEXT,ONENOTICEAGREATDISCREPANCYOFRESEARCHERSOPINIONSCONCERNINGTOOLSFITTEDTOSCMFIGURE2ILLUSTRATETOOLSSUGGESTEDINPRIORRESEARCHTOACCOMPLISHSCMMORSEETAL2003,DEKKER2003,HILTONETAL2000,BLOCHERETAL1999FIGURE2TOOLSOFSTRATEGICCOSTMANAGEMENTTOOLNATUREVALUECHAINANALYSISADDVALUETOCUSTOMERS_REDUCINGCOSTS,ANDUNDERSTANDINGRELATIONBETWEENBUSINESSORGANIZATIONANDBOOTHCUSTOMERSACTIVITYBASEDCOSTINGANANALYTICALTOOLAIMSTOPROVIDEACCURACYINALLOCATINGINDIRECTCOSTSCOMPETITIVEADVANTAGEANALYSISDEFININGSTRATEGYTHATANORGANIZATIONCOULDADOPTTOEXCELOVERRIVALSTARGETCOSTINGCOSTTHATANORGANIZATIONISWILLINGTOINCURACCORDINGTOCOMPETITIVEPRICETHATCOULDBEUSEDTOACHIEVEDESIREDPROFITTOTALQUALITYMANAGEMENTADOPTNECESSARYPOLICESANDPROCEDURESTOMETCUSTOMERSEXPECTATIONSJUSTINTIMEACOMPREHENSIVESYSTEMTOBUYMATERIALSORPRODUCECOMMODITIESWHENNEEDEDINAPPROPRIATETIMESWOTANALYSISASYSTEMATICPROCEDURETOIDENTIFYCRITICALSUCCESSFACTORSOFANORGANIZATIONBENCHMARKINGAPROCESSPERFORMEDTODETERMINECRITICALSUCCESSFACTORANDSTUDYIDEALPROCEDURESOFOTHERORGANIZATIONINORDERTOIMPROVEOPERATIONSANDDOMINATEMARKETBALANCEDSCORECARDANACCOUNTINGREPORTOFCRITICALSUCCESSFACTORSABOUTTHEORGANIZATIONITISDIVIDEDINTOFOURMAJORDIMENSIONSFINANCIALPERFORMANCE,CUSTOMERSSATISFACTION,INTERNALOPERATION,ANDINNOVATIONANDGROWTHTHEORYOFCONSTRAINTSATOOLTOIMPROVERATEOFTRANSFERRINGMATERIALINTOFINISHEDGOODSCONTINUOUSIMPROVEMENTCONDUCTINGCONTINUOUSIMPROVEMENTSINQUALITYANDOTHERCRITICALSUCCESSFACTORSSOURCEBLOCHERETAL1999MANYRESEARCHERSEETOOLSREPORTEDINFIGURE2ASTHEESSENCEOFSCMANDITCOULDBEUSEDINDIVIDUALLYORASAGROUPTODEALWITHINCREASINGPRESSURESFROMGLOBALCOMPETITIONANDINNOVATIONSNICOLAOU2003,BARFIELDETAL2001,HILTONETAL2000,BLOCHERETAL1999THESETOOLSAREVITALTOSUCCESSESINLONGRUNPREVAILINGATSHORTTERMISNOLONGERTHEONLYCRITERIONOFSUCCESSORGANIZATIONSHOULDENDEAVORTOPROSPERATTHELONGRUNBYSTRENGTHENINGITSRELATIONWITHCUSTOMERSANDSUSTAININGITSCOMPETITIVEADVANTAGESHOWEVER,ITISOBVIOUSTHATAGREATDEALOFPRIORRESEARCHCONCENTRATEONONEORAFEWTOOLSCITEDINFIGURE2CONSEQUENTLY,THEREISNOINTEGRATIVEVISIONCOMBININGALLTOOLSTOINTERPRETSCMCONTENTANDILLUSTRATELOGICALSEQUENCEOFWHATSHOULDDONETOACCOMPLISHSCMTHEEXISTENCEOFINTEGRATIVEVISIONOFSCMISUSEFULFROMBOTHTHEORETICALANDPRACTICALPERSPECTIVESTHEORETICALFRAMEWORKMAYHELPINUNDERSTANDINGRESEARCHWITHINSCMTOREACHCONCLUSIONSREGARDINGWHATHADDONEANDWHATSHOULDCONDUCTINGPRACTICALLY,ANINTEGRATIVEVISIONOFSCMPROVIDESORGANIZATIONSWITHAGOODCONJECTUREOFWHATCOULDTHEYDOTOACCOMPLISHSCMATREALWORLD30TOWARDINTEGRATEDFRAMEWORKFORSTRATEGI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，必须增加在通过价值链成本的产品或服务收入中。这是实现利润的两个选择方案第一个是和竞争对手相比用更低的成本。第二个是通过创新来区分的产品和服务，为客户增值。为了达到这个目的，组织应该采取比对手更好的成本驱动因素。间接成本作为增加成本的因素,创造的一切基础成本也要适当配置管理的要求。因此，许多研究人员建议采用以活动作为战略成本管理重要工具之一（CHENHALL，2004；德克尔，2003；比特纳，1998）。在此之后，更多的工具被用于完成战略成本管理。在此背景下，一组安装在战略成本管理中的工具引起了很大的注意。图2建议用以前的研究来完成战略成本管理（莫尔斯，2003；德克尔，2003；希尔顿，2000；布洛赫等，1999）。图一各级工人人工参与学习和培训激励系统基准性能测试授权最高管理层的承诺战略规划客户连续改进资本预算竞争策略资源目标全球市场竞争和不断改进建立了一系列的改善自我永存系统提高价值增值活动，减少非增值活动基于活动的成本核算工艺改善全面质量管理及时系统以活动为基础的管理图二战略成本管理的工具工具性质价值链分析增加价值为客户降低成本，了解企业组织和客户的关系活动的基础成本分析