外文翻译：供应链的战略成本管理(刘明)

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外文翻译--战略成本管理的供应链采购管理的前景(节选)

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外文翻译

原文：

Strategic Cost Management in the Supply Chain:A Purchasing and

Supply Management Perspective

In the course of this study, it became clear that effective strategic cost management has both strategic and tactical aspects that must be well executed in order to deliver results. The strategic framework and tactical elements of cost management as they affect PSM are shown , which also shows the soft and hard results of effective cost management as related to PSM. The actual processes in which cross-functional teams engage to support strategic cost management include many tactical elements. In most organizations studied, the strategic cost management process occurs as an integral part of the new product development process or the strategic sourcing process. It is not a ―stand-alone activity,‖ but rather central part of supplier selection and supply base management. Some of the processes and tools that are part of the strategic cost management process are listed in Table 2, and presented in more depth in the body of the report. A cross-disciplinary team of two or more individuals, including PSM, was the norm for carrying out strategic cost management in the five core organizations studied. Often, the cost management activities were part of another, larger process, such as a strategic sourcing event, a new product development process, or part of an on- going continuous improvement effort. In exploring Figure 1 in detail, it is clear that the cross-functional team that works on strategic cost management has numerous high-level issues that it must consider. First, the price and feature needs of the ultimate customer must be heavily weighted, or the result will be a product that customers cannot afford, that does not meet their needs, or both.

供应链成本管理的方法论意义【外文翻译】

外文翻译

外文题目Cost Management along the Supply Chain

——Methodological Implications

外文出处Research Methodologies in Supply Chain Management 外文作者Richard Chivaka

原文：

3 Results

Tables 2 to 4 summarize the cost management tools and practices applied along all three of the supply chains studied. The tools and practices are shown according to whether their emphasis is on intra-company or inter-company cost management.

3.1 Discussion

The results of the three case studies all show that cost management is being implemented (in varying degrees) along the supply chains studied. Tables 2 to 4 shows that (i) budgetary control and variance analysis are the common intra-company cost management tools in all three supply chains, (ii) target costing and continuous improvement are the most common inter-company cost management tools applied in all three supply chains, (iii) advanced management accounting tools are not widely applied and (iv) cost management along the three supply chains appears to be achieved largely through the application of practices rather than tools. This is contrary to expectations raised in the management accounting literature that suggests the use of advanced management accounting tools such as ABC, JIT, TQM and life cycle costing. However, an analysis of the results yields some interesting insights.

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：

A Framework to Accomplish Strategic Cost Management

1.0 Introduction

Currently, economic and technological developments are growing faster in an unprecedented way. The outcome is changing a great deal of concepts, transactions, and increasing competition allover the world. GATT agreement and emerging of large conglomerates extending competition zone to encompass the whole world. In addition, the improvements in information technology, communication means, and production systems open new horizons.

To respond, organizations should create sustainable competitive advantages to maintain current customers and acquire more customers. Strategic management is the best means to exceed rivals at short and long runs.

供应链管理外文文献及翻译

供应链管理的实践和理论已经在全球范围内得到广泛应用和研究。本篇文献回顾了最近的文献，旨在提供一个有关供应链管理的广泛和多样化的视角。本文献主要关注采购、生产和物流等方面。

本文献指出了供应链管理的重要性以及不断变化的环境对供应链管理的挑战。作者还强调了合作伙伴关系、信息共享、风险管理和绩效评估等方面的关键因素。

总的来说，对于供应链管理的研究，应该包括广泛的实践案例和深入的理论研究。只有这样，才能理解不断变化的环境对供应链管理的影响，从而制定更好的供应链管理策略。

翻译：

Supply Chain Management Foreign Literature and Translation

The practice and theory of supply chain management have been widely applied and studied worldwide. This literature review aims to

provide a broad and diversified perspective on supply chain management, focusing mainly on procurement, production, and logistics.

The literature points out the importance of supply chain management and the challenges that the constantly changing environment poses to it. The authors also emphasize critical factors such as partnership relationships, information sharing, risk management, and performance assessment.

We-need-strategic-cost-management我们需要战略成本管理大学毕业论文外文文献翻译及原文

毕业设计（论文）外文文献翻译

文献、资料中文题目：我们需要战略成本管理

文献、资料英文题目：We need strategic cost management 文献、资料来源：

文献、资料发表（出版）日期：

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翻译日期： 2017.02.14

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.

成本管理外文文献及翻译

成本管理外文文献

China's Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measures

In a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development.

战略成本管理：价值链的视角【外文翻译】

原文：

Strategic Cost Management: The

Value Chain Perspective

One of the major themes in strategic cost management (SCM) concerns the focus of cost management efforts. Stated in question form: How do we organize our thinking about cost management? In the SCM framework, managing costs effectively requires a broad focus, external to the firm. Porter [19851 has called this the "value chain." The "Value chain" for any firm in any business is the linked set of value-creating activities all the way from basic raw material sources through to the ultimate end-use product delivered into the final consumers' hands. This focus is external to the firm, seeing each firm in the context of the overall chain of value-creating activities of which it is very probably only a part. We are aware of no firms which span the entire value chain in which they operate.

供应链中的战略成本管理,第二部分：特殊成本管理【外文翻译】

外文翻译

原文：

Strategic Cost Management in Supply Chains, Part 2: Exceptional

Cost Management

INTRODUCTION

Increasingly, purchased materials and services account for a significant share of the cost of firms’ products and services. As a result, managers are devo ting more attention to developing strategies for managing complex supply chains. Strategic cost management, the deliberate alignment of a firm’s resources with long-term strategy and short-term tactics, is critical to managing the supply chain and delivering performance for all firms in the value chain (Aberdeen Group 2005). In a recent survey, managers report that increasing complexity of products and ervices, increasing and increasingly volatile input prices (e.g., wages, fuel), and the availability of sophisticated supply chain management tools have influenced their supply chain strategies (McKinsey & Company 2008, 3–4). The overwhelming response to these influences is a renewed focus on increasing the effectiveness with which supply chains provide low-cost, high-quality products and services with speed and reliability, and on evaluating supply chain risk—all elements of what we term executioner cost management.

外文翻译---物流企业成本管理实施战略

附录C

外文原文

Logistics enterprises to implement the strategic costManagement Writer：Dauben.J.W.

Source：Oxford Economic

Time ：September 2009.

[Abstract]The basic idea of strategic cost management is a costfactor to the competitive position of the same company linked to seek theimprovement of enterprise competitiveness and sustained reductions in thecost of the best path. In this paper, China's overall logistics costs arehigher status, the use of strategic cost management theory, analysis ofthe logistics enterprises in strategic cost management objectives. On thisbasis, from the structural cost driver and the implementation of costdriver put forward a specific cost management measures.

战略成本管理-价值链分析方法【外文翻译】

外文翻译

原文

Strategic Cost Management- Value Chain Analysis Approach

Material Source:Business Publications Author: Chivaka,Richard Introduction

The developments within the global economic environment require that finance professionals are not only adept at analysing internal operations but that they are also exposed to, and thus experienced in, generating information relating to operations outside their own organisations. This external focus is a reflection of the customer-centric approach required for survival in the global business environment. In terms of this approach, the value of a product/service is no longer internally determined but is now a function of the market needs. In addition, the external orientation has been brought about by the fact that processes on both the supply and demand sides of an organisation are increasingly influencing the costs of internal processes of the organisations. Value chain analysis has emerged (amongst other techniques such as competitor analysis and target costing) as one of the techniques that are useful in understanding and analysing both intra-organisation and inter-organisation processes in order to identify sources of competitive advantage.

毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理

毕业设计（论文）外文文献翻译

文献、资料中文题目：我们需要战略成本管理

文献、资料英文题目：We need strategic cost management 文献、资料来源：

文献、资料发表（出版）日期：

院（部）：

专业：

班级：

姓名：

学号：

指导教师：

翻译日期： 2017.02.14

本科毕业论文（设计）

外文翻译

原文：

We need strategic cost management

外文：供应链的战略成本管理

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.

供应链中的战略成本管理,第二部分：特殊成本管理【外文翻译】

外文翻译

原文：

Strategic Cost Management in Supply Chains, Part 2: Exceptional

Cost Management

INTRODUCTION

成本管理外文文献及翻译教学提纲

成本管理外文文献及

翻译

成本管理外文文献

Keywords:: Cost Management measures

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河北科技师范学院

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

院（系、部）名称：财经学院

专业名称：财务会计教育

学生姓名：刘明

学生学号： 0751090412

指导教师：高建立

2011年 05月 08 日

河北科技师范学院教务处制

Strategic Cost Management in Supply Chains

Part 1: Structural Cost Management

Shannon W. Anderson and Henri C. Dekker

Key wards: structural cost management; su pply cha in; competitive Advantage

1 INTRODUCTION

The prevalence in the current business press about acquisitions, restructuring, 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 ; T he 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 s trategy 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 interface, as a source of competitive advantage that can deliver low cost, as well as high productivity, quality, customer responsiveness, and innovation. Shank posited that two types of cost drivers are the basis for strategic cost management: structural cost drivers that reflect organizational structure, investment decisions, and the operating leverage of the firm and executive cost drivers that reﬂect the efﬁciency of executing th e strategy. Stated differently, structural cost management may be conceived of as a choice among alternative production functions that use different inputs or combinations there of to meet a particular market demand. Executive cost management is concerned instead with whether, for a given production function, the firm is on the efficient frontier. Structural and executive cost management is connected through improvement activities.