外文翻译：供应链的战略成本管理(刘明)

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毕业论文外文翻译--供应链的战略成本管理(英语原文+中文翻译)

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 ChainsPart 1: Structural Cost ManagementShannon W. Anderson and Henri C. DekkerAbstract: 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; su pply cha in; competitive Advantage1 INTRODUCTIONThe 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 MANAGEMENTCost 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 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 perspect ive 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 the 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. For example, cost driver analysis is a catalyst for efﬁciency improvements of existing processes and for reengineering processes to create a different cost structure. Clearly ,cost management is only a part of long term profit maximization. This paper series will not discuss strategic revenue management; however, we acknowledge interdependencies between costs and revenues associated structural cost management and the executive cost management activities of the sustainability of the strategy. Often the greatest o pportunities for strategic cost management cross ﬁrm boundaries. Shank advocated cost management across the value chain, and other accounting scholars have called for research on how accounting facilitates modern inter-organizational relationships.3 STRUCTURAL COST MANAGEMENT IN SUPPLY CHAINSShank argued that structural cost drivers associated with organizational structure, investment decisions, and the operating leverage of the ﬁrm. In supply chain management, structural cost management includes the decision to seek an external supplier, selecting one or more external suppliers, and designing the buyer/supplier relationship. These elements of supply chain management are important determinants of cost structure and are central to managing risk in supply relations. Supplier selection processes are akin to personnel controls within the ﬁrm that ensure the ﬁtness between employee skills and job requirements. Designing the buyer/supplier relationship encompasses formal contractual management controls such as specifying authority for supply decisions, performance requirements, and rewards or sanctions for nonperformance, as well as formal and informal controls that reinforce desired cultural norms. Although we focus on structural cost management, many of the cost management decisions discussed in this section relate to balancing the “cost of control” against risks of inter-ﬁrm transactions. We review research and contemporary practices associated with sourcing decisions, supplier selection in the sections that follow.4 SOURCING: MAKE; BUY OR ALLYA core component of structural cost management is the decision to execute activities within the ﬁrm or to outsource them to another party. The so-called “make-buy-or-ally” decision considers how and where in the value chain firms draw their organizational boundaries and which activities are conducted inside versus outside the ﬁrm. Although the buyer and supplier are separate ﬁrms, the supply relationship often includes collaboration in the uncertain realm of product and process design.Transaction cost economics is the most widely used framework for explaining firm boundary and organizational design choices. Production costs are deﬁned by production technology and efficiency. A buyer and supplier’s production costs may di ffer if they use different technology, operate at different scales, or operate with different efficiency A buyer’s cost accounting recordsmay be one basis for comparing the “make” option with prices of external suppliers. Transaction costs concerns about opportunism associated with ﬁrm’s transactions. Examples of transaction costs include costs of activities such as searching for partners, negotiating and writing contracts, monitoring and enforcing contract compliance. Transaction costs are not typically accessible and, in the case of opportunity costs, may not even be included in cost accounting records. Consequently, texts typically warn students to consider strategic factors before making a sourcing decision based only on production costs. This is one area where cost management practices, both measurement and analysis, can be improved to better support structural cost management decisions associated with sourcing.5 INTERDEPENDENCE IN SUPPLY CHAINSAlthough we discuss the sourcing decision as a logical “starting point” in supply chain management, in reality this element of structural cost management is intertwined with other elements of strategic cost management. For example, in TCE theory, sourcing decisions are posited to reﬂect the minimization of anti cipated exchange hazards. The potential transaction partners are important predictors of exchange hazards. However, in complex supply chains in which many suppliers contribute to the completed product, product architecture is also a key determinant of sourcing decisions. The “partnership” strategies in supply chains depend critically on using criteria other than price in supplier selection. Thus, structural cost management decisions associated with sourcing are intertwined with structural cost management practices in supplier selection .6 THE SUPPLY CHAINS AS A SOURCE OF COMPETITIVE ADV ANTAGETCE, with its underlying performance risk and relational risk, focuses on potential downsides of cooperation. Another school of thought, the resource-based view RBV of the ﬁrm, focuses on the upside of cooperation. The RBV implicates inter-ﬁrm cooperation in the realization of strategic advantage, with ﬁrm boundaries resulting from managers’ dynamic search for opportunities to deploy valuable, scarce, inimitable resources to obtain abnormal returns. The basis for exchange in alliances can be ﬁnancial, technological, physical, or managerial resources. Studies applying the RBV to explain ﬁrm boundaries emphasize the inimitable value of collaborative partnerships.While the perspectives of TCE and risk management differ from the RBV, both assume that ﬁrm choices are motivated by the goal of maximizing long-run performance. Whereas TCE focuses on minimizing transaction costs at a given time, the RBV emphasizes the illiquidity and immobility of valuable resources. This approach admits the possibility that transacting with external parties dynamically changes the resources and capabilities that will be available in future periods. Together these frameworks point to important areas for growth in management accounting, Speciﬁcally, TCE and risk management indicate the importance of measuring risk in supply relationships and formally integrating risk assessments into the make, buy, or ally decision. The RBV indicates the importanc e of the emerging area of accounting for human capital and other ﬁrm capabilities and intangible assets whose value changes through exchange with strategic supply partners.7 TRENDS IN SUPPLY CHAIN GROWTHRecent years have shown tremendous growth in the use of the ally mode across different industries. In manufacturing, over the past 50 years the value of purchased materials and services has grown from 20 percent to 56 percent of the selling price of ﬁnished goods. AMR Researchﬁndthat the typical U.S. manufacturer manages over 30 contract relationships. In 2006, the worldwide market for supply chain management software, growing at an annual rate of 8.6 percent, topped $6 billion. The global IT outsourcing market was expected to grow to almost triple that size. Growth in use of collaboration is found in ﬁrms of different sizes and from different industries. for instance, report that almost 80percent of small to large Dutch ﬁrms are involved in enduring forms of interﬁrm cooperation,typically managing multiple partners at the same time. The largest proportion constituted outsourcing relations, a frequency that appears to follow from its potential to generate cost reductions and increased ﬂexibility, including the opportunity to convert ﬁxed costs into variable costs and to beneﬁt from economies of scale and scope.In sum, sourcing decisions are critical to structural cost management in supply chains; how-ever, there is little evidence that cost accountants have extended their expertise to include all relevant costs. Moreover, although risk management is becoming more common and supply chain risk is foremost among the risks that ﬁrms seek to control,accountants are primarily involved with controlling and mitigating risk.8 SUPPLIER SELECTIONThe search process of ﬁnding a supply partner is itself costly, entailing as it does identifying alternatives, evaluating supplier capabilities, and managing the ﬁnal selection process. Although TCE suggests that supplier selection is a cost-minimizing choice, the RBV identiﬁes a broader set of decision criteria. In particular, selecting suppliers with capabilities and resources that match the buyer’s needs is critical to supply chain performance and coordination. Key capabilities that have been shown to directly impact performance include inventory management, production planning and control, cash ﬂow requirements, and product/service quality. Das and Teng defined ﬁnancial resources, technological, physical, and managerial resources as the basis for alliance activity. Prior s tudies ﬁnd that the criteria used for supplier selection typically reﬂect the speciﬁc resources and competencies that are desired in potential partners. Examples include competitive pricing, supplier reliability, service support, and capabilities that may have a long-term contribution to buyers’ competitive advantage. The selection criteria can include “hard,” quantitative measures of performance; however, frequently they are complemented with “soft” measures that capture qualitative aspects of the desired relationship with the supplier.The success of buyer/supplier relation-ships characterized as “partnerships” is related to the buyer’s use of criteria other than price in selecting suppliers. As in the decision to outsource, the recognition of risks can be essential in supplier selection processes. Relational risks, performance risks, and their associated costs are avoided when suppliers are selected based on evidence of trustworthiness and competence. Accordingly, the selection process and selection criteria should reﬂect both the type of supplier resources and competencies needed, and the anticipated risks of the relationship. These factors also link the sourcing decision and supplier.CONCLUSIONIncreasingly, business strategy focuses on reexamining the b oundaries of the ﬁrm—on establishing appropriate boundaries, identifying supply chain partners with whom to co-design efﬁcient,effective products and processes, and managing transactions with these partners to deliver proﬁt s to all value chain participants.Article source：2009 Accounting Horizons V ol.23.摘要战略成本管理是对一个公司的资源的深入的整合，它通常把企业的成本结构和企业的长期战略和短期策略联系起来，尽管管理人员不断在企业内部追求效率和效益，然而，企业效益的日益提升最终是通过价值链获得的，即通过重组企业边界（如上游供应商、下游客户），重新定位资源，再造过程和重估与顾客需求相联系的产品和服务获得的。

外文翻译--战略成本管理的供应链采购管理的前景(节选)

中文2969字外文翻译原文：Strategic Cost Management in the Supply Chain:A Purchasing andSupply Management PerspectiveIn 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.Organizational Support at all Levels: While PSM is held to a high level of accountability for strategic cost management and delivering bottom-line savings, PSMcannot be successful without extensive support from others throughout the organization. First and foremost, top management support is critical. It sets the tone for the attitude that everyone in the organization has toward strategic cost management. Through the business unit and functional metrics, top management determines the nature and extent of cost management focus as an organizational priority. Based on this, PSM needs the support of other functional areas cooperating teams that have a primary or second goal of managing supplier costs. The participants on cross-functional teams need to be held accountable for the identification of opportunities and delivery of results. PSM also needs specific support from cost management specialists, who are assigned to support PSM and cross- functional teams in supplier cost analysis. These individuals may be part of PSM or part of finance. The critical requirement is that they have the charter and the qualifications to effectively support supplier cost analysis and management. Supplier cost management must be viewed as one of, if not the most important aspect of their jobs. This focus is critical because supplier cost analysis is often specialized and time consuming. PSM and cross-functional teams need to know that there are internal experts upon whom they can call to support their supplier cost management efforts. Without such support, the analysis may be too complex and time consuming to be done as part of PSM’s or the cross-functional team’s regular activities.Supplier Cost Management is a Good Investment: The 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 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, successful strategic cost management may mean diverting resources from PSM and/or finance, and retraining one or more people tobecome internal experts on some of the cost management and analysis tools mentioned in this study.Support for Strategic Cost Management Theory: As mentioned in the brief review of the literature below, strategic cost management theory embodies understanding and managing the organization’s supply chain, the cost drivers and the customer value proposition. It is a matter of simultaneously understanding and managing these elements in relation to each other. The organizations investigated do an excellent job of understanding and managing their internal cost drivers and supplier-facing cost drivers. Two of the organizations that have a strong management focus on customer relationships also do an excellent job of managing the customer-facing cost drivers. It is not clear from the study how well these organizations understand the customers’ value proposition and translate that across internal functions and to their suppliers. Except in the case of LCP, and to some extent Deere, the translation mechanism is indirect, through one or more functions that may have direct customer contact. This represents an opportunity for potential improvement. Related to this, as mentioned in the section on supply chain perspective, most of the organizations studied do not generally have a seamless view of the supply chain from customer to supplier; the customer view and supplier view are still managed separately in different organizations, with some interface in the middle. Such coordination would be a complex undertaking, and might require a change in team structure. The organization that comes closest to embodying a true supply chain perspective is LCP, with its product supply structure. While the argument could be made that it is more important for LCP to be close to its customers because it is a consumer products firm, all types of customers are becoming more demanding (Fawcett and Magnan, 2001). LCP’s product supply structure has a Product Supply Vice President who reports into the Business Unit President. Also reporting to the VP of Product Supply are PSM, engineering, manufacturing, customer service/logistics, and finance. Deere has a similar structure, although there is a mix of direct and indirect reporting relationships.The customer information comes to the team through a secondary source, oftenfiltered through the eyes of marketing, sales, or a customer relationship manager. The corporate objectives regarding strategic cost management and cost savings goals must also be considered in terms of meeting the objectives of the team and the business unit or units that the team supports. Next, each organization utilized cost management specialists, for whom all or a major part of their jobs was to support cost analysis, help develop models, and ensure integrity in the data and the analysis results. In some cases, these individuals reported to PSM; in others, they reported to corporate or business unit finance. The key commonality across cost management specialists in these organizations was the expertise, credibility and charter to support supplier cost management. Even with the first three direct inputs, a fourth is needed: a reward an measurement system that supports cost management. The extent to which such a system exists is a function of the corporation’s cost consciou sness culture. Is everyone in the organization held accountable for cost management? Is it part of their performance reviews, annual goal setting, and overall expectations? The stronger the cost-consciousness culture, the greater the support for the team and the commitment to its results. In the center of Figure 1, the cross-functional team engages in activities designed to reduce the organization’s cost, such as identifying cost drivers and changing processes using a total cost of ownership approach, engaging in on-line reverse auctions, or working with suppliers on development. The way that the organizations studied use these processes is detailed in the body of the report. Based on the strategic cost management processes, they aim to achieve a better supply base, defined as one that has a lower cost (sometimes only a lower price), and performs as well or better than it did before the strategic cost management process. The process should also support customer satisfaction by resulting in the same or lower prices for the same or better quality and service. This should in turn lead to measurable, bottom line savings, which should translate into higher profit, higher economic value-added for the firm, and higher earnings per share. In general, when PSM thinks about achieving results, the focus is still on bottom line cost savings rather than how its performance is reflected in the overall corporation’s results.Characteristics of Companies with Effective Supply Chain Strategic CostManagement Approaches: The key characteristics that organizations with effective strategic cost management systems should display are shown in Table 3. Table 3 was developed as a composite ideal of the best characteristics of the core supply chain organizations studied. It is not representative of any one organization. There are specific attributes related to way the organization understands and manages the relationship with the customer, its supplier, and related to their own internal organization. The key organizational characteristics have been divided into cultural/organizational issues, measurement issues, and information/communication issues.Internal requirements/characteristics–Both the customer-facing and supplier-facing characteristics stem from inside the organization. The internal culture and organizational structure create the framework for effective supply chain cost management. Internally, an effective cost-management culture is characterized by top management support for cost management and a high level of cost and value consciousness throughout the company. In addition to dedicated resources to support supply chain cost management, cross-functional teams are used to identify and implement cost management approaches. Rather than an afterthought, cost management is an integral part of all key supplier processes. The right type of reward and measurement systems is also critical to reinforce the cost management culture. It is critical that the organizations measure what they want to achieve, and the metrics are aligned throughout the organization, reflecting cost goals as well as customer value and supplier performance goals. Supply chain performance metrics and results must be published and receive high visibility throughout the organization. This requires excellent information systems and communication. Part of this communication includes awareness throughout the organization of customer needs and the organization’s value proposition in serving the customer.Customer-facing knowledge– Supply chain management is all about meeting the needs of customers better than the competition does. In terms of the organization’s culture, the company needs to be customer centric, valuing its customers and working with them to meet their needs while improving the efficiency and effectiveness of thesupply chain. From a measurement standpoint, the organization needs to understand the needs of the end customer as well as market trends, and respond to these proactively. From an information and communication perspective, it is critical that the c ustomers’ needs and the organization’s plans for meeting those needs be communicated throughout the organization. This allows everyone in the organization to align his or her efforts around the customer.Supplier facing knowledge/characteristics—Effective supply chain strategic cost management relies heavily on suppliers. Culturally, this means a continuous improvement focus on working with suppliers, including early supplier involvement. It also means supporting supplier’s continuous improvement with res ources and training. From a measurement and reward standpoint, the organization must properly segment its supply base to use the appropriate types of supplier relationships and cost management techniques. It also needs to measure supplier performance, and reward the suppliers who perform well. Clearly communicating expectations and needs to suppliers is essential. The organizations studied in this research excel in the third column of Table 3: supplier-facing knowledge. The segment their supply bases, have dedicated supplier cost management resources, emphasize continuous improvement, and in many cases develop the suppliers by providing resources to support continuous improvement. They reward their top suppliers by sharing cost savings or giving them more business. They are working on improving communications and early supplier involvement. One strong recommendation is that they invest more resources in supplier training. In general, their first tier suppliers do not have as well- developed approaches to supplier cost management. Since these core organizations would prefer not to work on supplier cost management beyond their first tier suppliers, the first tier suppliers would likely be much more effective if they improved their cost management systems, and worked more closely with their suppliers.Source: Lisa M.Ellram,2002. ―Strategic Cost Management In the supply chain: Apurchasing and supply management perspective‖ .pp47-69.译文：战略成本管理的供应链:采购管理的前景在研究的过程中，战略成本管理的战略和战术方面都必须执行得好才能产生明显的效果。

供应商管理中英文对照外文翻译文献

中英文对照外文翻译文献(文档含英文原文和中文翻译)互利共赢的供应商质量控制前言近年来，随着对供应链的重视，供应商管理正逐渐成为企业和学术界的关注对象，IS09000族标准以及QS 9000标准都对供应商的管理提出了相应的要求，与供应商管理有关的研究成果正逐渐增多，一些软件巨头也推出了供应商关系管理的软件，但是在这些研究成果和应用软件中，涉及到的供应商质量控制的内容只是一些最基本的要求，而供应商质量控制恰恰是供应商管理的最基本、最重要的内容。

另一方而，质量管理界对质量控制的研究取得了大量的成果，遗憾的是这些成果大多依然局限于企业的内部控制，仅仅研究从企业内部各环节如何改善产品的质量，而基于供应链的角度来研究质量控制的成果尚不多见。

因此，系统地研究经济全球化形势下供应商质量控制的理论与方法，将有助于推动我国企业产品质量的快速提高和供应链竞争优势的形成与巩固。

1、质量与企业共存质量一直是一个随着时代的变化而不断变化的概念，人们对质量的认识也往往因关注点不同而有所不同。

如，早在1908年，通用汽车公司的工程师们在皇家汽车俱乐部会员们的面前拆解了3辆凯迪拉克轿车，并把这些零件混在一起，而后从中选择零件重新组装成车，然后驾车绝尘而去。

这令在场的会员极为震惊，认为凯迪拉克车质量之高令人惊叹。

显然在当时，汽车零件具有互换性是一种了不起的质量特性，这也是福特公司的N型车和T型车取得辉煌成功的重要原因。

时至今日，即使农用三轮车的零部件也具有极高的互换性，零部件的标准化和互换性已经是理所当然的事情，不再是吸引顾客的重要质量特性。

可见质量的内涵是不断变化的。

那么究竟什么是质量呢?（1）市场竟争就是企业间对“顾客”的争夺，在日益激烈的“顾客”争夺战中，质量、价格、交付(交付日期、方式和手段)和服务是企业常用的四个法宝，其中质量是根本，离开质量其他三项将变得毫无意义，因此可以说质量己成为市场竞争的焦点。

它反映了产品是否能够反映顾客需求、能否满足顾客需求，从面决定了产品的市场前途。

成本管理中英文对照外文翻译文献

中英文资料对照外文翻译China's Enterprise Cost Management Analysis and CountermeasuresAbstract: 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 measuresIn 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.First, the reality of China's Enterprise Cost Management AnalysisCost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects:(A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply sideof price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems.Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion ofmanufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, thenext corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment.(B) establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of theprojections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining.4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprisemanagement process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing and cost-planning methodSince the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation.(5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, receivedgood results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards.In addition to strengthen the market research and information feedback in the CostManagement applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.中国企业成本管理的现状分析与对策摘要：随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。

成本管理外文文献及翻译-译国译民

成本管理外文文献及翻译-译国译民译国译民翻译公司:成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: 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 measuresIn a market economy conditions, as the global economic integration, thedevelopment 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 enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures torescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a markand a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecases, control of costs, could lead to product quality andenterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and thehigher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4,after the accident, organizes the concerned personnel for the cause assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not causeserious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, andthen use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels ofpersonnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesrequirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree,injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problemfor superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give fullplay to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accountingshould be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecapital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entireplanning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world,learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for,。

成本管理中英文对照

成本管理中英文文献对照及成本控制参考文献更新时间：2010-5-28: 5100 来源：毕业论文成本管理中英文文献对照及成本控制参考文献参考文献[1] 万寿义．现代企业成本管理研究[M]．大连：东北财经大学出版社，2004．1．[2] 张易．企业成本的削减[M]．北京：中华工商联合出版社，2005．[3] Edward Blocher，Kong Chen,Thomas．Cost Managerment:A Strategic Emphasis[M]．The Mcgtaw-Hill COMpanies，Inc．2002．[4] 杨蓉．成本管理[M]．上海：华东师范大学出版社，2003．7．[5] 桂良军．供需链成本管理研究[M]．北京：中国经济出版社，2006．8．[6] 赵权．企业成本控制技术[M]．广州：广东经济出版社，2003.7．[7] 王绍印．全面降低成本实战[M]．广州：广东经济出版社，2005.1．[8] Catherine Stenzel，Joe Stenzel.Essentials of Cost Management [M]．The Financial Aspects of Corporate Governance, Gee Co.Ltd, London..2003．毕业论文/论文网/[9] David W．Yong.A Mana ger’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE [M]．The McGraw-Hill Companies，Inc，2003．[10] 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告[R].中国财政经济出版社.1997.[11] Robert S．Kaplan,Robin Cooper．Cost and Effect．The President and Follows of Haarvard Collage [R]．2005．[12] 杨加陆,范军,方青云,袁蔚,孙慧.中小企业管理[M].复旦大学出版社.2004.[13] 吕长江，王克敏，韩汇博，赵岩．财务管理学[M]．天津：南开大学出版社．2004.[14] 李海波．新编会计学原理：基础会计[M]．上海：立信会计出版社．2004．[15] 陈荣秋，马士华．生产与运作管理[M]．北京：高等教育出版社．1999.6[16] 伍爱．质量管理学[M]．广州：暨南大学出版社．2006.8.1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

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 ResultsTables 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 DiscussionThe 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.First, there appears to be a link between the widespread use of practices along the three supply chains studied and the stage of development of these supply chains. As pointed out earlier, relationships among supply chain partners in the South African retail industry have evolved from arms-length towards more collaborative relationships. Inter-organizational settings along these supply chains are changing as relationships become closer and are aimed at improving the competitiveness of theentire supply chains. In the present study, such changes appear to be initially supported by practices such as information sharing through open book policy, oint product design, inter-company teams and sharing of cost savings. These changes create an environment that supports the application of tools that require a‘common language’ such as activity-based costing, so as to avoid incompatibility of accounting data from companies along these supply chains as a result of different accounting systems (Dekker & van Goor, 2000). Also, common terms applicable to inter-company processes need to be developed and understood by all key players along the supply chains. As such, the application of inter-company cost management tools across company boundaries may not be easily achievable during the early stages of supply chain development. Cost management tools may be more readily applied along the sup ply chain once the requisite changes have facilitated an ‘intimacy’ between supply chain participants. It appears that in this study, companies in the supply chains are focusing on the application of practices that draw them together as a possible precursor to the application of advanced management accounting tools on a wider scale. As argued by Goldbach (2002), the application of cost management tools and the involvement of the ‘actors’ along supply chains need to be embedded in the organizational setting of the supply chains. It appears that the supply chain participants are reconfiguring their inter-organizational settings through the deployment of collaborative practices, thereby creating a climate in which the adoption and application of most of the inter-organizational cost management tools can flourish.Second, an examination of some of the approaches applied along the supply chains studied reveals the application of cost management through tools whose characteristics mimic those of the advanced management accounting tools or at least some aspects thereof. Below are some examples of these approaches.Work-study & ABCGarment costs in supply chains 1 and 2 are managed by focusing on the activities performed. The work-study departments in these supply chains produce activity information used to refine the way the activities are performed, all as a way ofreducing garment costs. The target costing approach that is commonly applied across the supply chains studied requires the understanding of activities performed to facilitate the re-engineering of products where the target costs are below the actual costs. The activity analysis approach adopted to enable the management of garment costs is similar to ABC/M, in that activity information is obtained from the work-study departments and is then used to reduce costs through the elimination of non-value added activities and processes. The ABC/M approach involves the management of activities as the route towards improving the value received by the customer (Maccarrone, 1998). The labor cost of a garment is determined from the activities that must be performed, i.e. in terms of the time per activity, and the time is then converted into labor cost. An ABC system involves the measurement of time and resources spent on work processes and then the conversion of such time to cost data (Driver, 2001).Delivery scheduling & JITThe attributes of the delivery scheduling are similar to the JIT approach. JIT aims at synchronizing the operations of companies along the supply chain, where suppliers deliver inputs of the right quality, quantity and at the right time (Agrawal & Mehra, 1998; Drury, 2000). Its emphasis is on the reduction of non-value added costs by seeking to achieve 100% on-time delivery, along with other goals such as zero inventories, zero defects and zero breakdowns (Drury, 2000). In supply chain 3 for example, Supplier 3 has specific days and times for the delivery of inputs to Manufacturer 3. The manufacturer along supply chain 3 also knows the exact times at which to deliver to the retailer’s distribution center (each manufacturer has a 15 minute window within which to arrive at the distribution center to offload at a specific bay). In supply chain 2, the retailer and the manufacturer work on a delivery calendar that specifies the dates and times when garments will be delivered to the retailer’s stores.Quality focus & TQMThe quality focus practice commonly applied along all three supply chains has characteristics similar to TQM. The focus of TQM is the identification and reductionof quality-related costs (Agrawal & Mehra, 1998; Drury, 2000). Its emphasis is on preventive measures, hence the aim is to ‘design and build quality in’, rather than trying to ‘inspect it in’ (Drury, 2000: 901). TQM focuses on sati sfying the customer, striving for continuous improvement, involvement of all employees, active support and the involvement of top management, clear objectives, and continuous training focused on quality (Blocher et al., 2002). The quality initiatives along the supply chains are focused on preventative measures (testing of input quality) rather than rectification of quality problems. This approach is supported by the selection of key suppliers (especially in supply chains 1 and 3), who are also quality conscious and have the capability to produce good quality inputs and products. Manufacturers in these supply chains are required to source inputs only from suppliers that have been approved by the retailers on the basis of, among other criteria, quality of inputs. A lot of effort is spent in creating an awareness of the importance of quality among factory employees. In supply chains 1and 2, this is achieved through employee training, as well as by the strategic placement of large notices in the factories, encouraging employees to ‘do it right first time.’ In addition, the analysis of returns-to-manufacturers (RTMs) due to quality problems is done right down to the particular department where the garments were manufactured. Employees are thus made aware of quality-related problems and the concomitant costs. Therefore, the quality focus spans both the horizontal dimension (from suppliers of inputs right up to the retail shop) and the vertical dimension (from the shop floor employees to top management). The involvement of teamwork (both intra- and inter-company teams) also makes this approach very similar to TQM.Other approaches & Life cycle costingSome form of life cycle costing is being applied along the supply chains studied. Life cycle costing involves understanding and managing the total costs of a product incurred throughout its life cycle (Drury, 2000). The total cost of a product over its life cycle can be broken down into upstream costs (research & development and design), manufacturing costs (purchasing, direct manufacturing costs and indirect manufacturing costs), and downstream costs (marketing & distribution, and serviceand warranty costs such as recalls, service, product liability and customer support) (Blocher et al., 2002). Linkages between manufacturers and suppliers (through training & assistance and joint product design), and between manufacturers and retailers (through delivery scheduling and shared transport), assist in managing upstream and downstream costs, respectively. Also, one of the purposes of life cycle costing is to reduce the costs that end-use customers incur after they have bought the product. The lower the after-sales cost, the stronger the competitive advantage of a company. In supply chains 1 and 2, life cycle costing involves tests conducted on fabric to assess how the fabric reacts when (i) washed, either in cold or hot water, (ii) ironed, and (iii) bleached. A ‘care label’ is then produced to assist end-use customers with the best way of looking after their garments. In supply chain 3, life cycle costing takes the form of shelf-life tests that are used to prescribe ‘sell-by’ and ‘use-by’ dates, as well as refrigeration conditions, thus helping end-use customers to reduce costs that could be caused by waste. These quality-related approaches are particularly important in the retail industry, which is one of the industries where upstream and downstream costs account for a significant portion of total life cycle costs (Bloecher et al., 2002).4 FindingsThe application of management accounting tools appears to be preceded by the deployment of collaborative practices that draw together participants along the supply chain. These practices create the environment within which common process terms can be defined and understood. They also create the framework within which tools that require common language can be applied to support cost management. A closer examination of some of the approaches applied along the three supply chains studied shows the application of tools having characteristics similar to advanced management accounting tools. These approaches are activity analysis (through work-study) which is similar to ABC/M, quality focus which is similar to TQM, delivery scheduling which is similar to JIT, and RTMs analysis and quality focus which are similar to life cycle costing. It is the submission of this research that some practitioners are intuitively applying these advanced management accounting tools or parts thereof without referring to conventional terms used in the management accounting literature.Also, it is the submission of this research that if specific terms (e.g. ABC) are used to analyze the presence and hence the application of a tool, it is possible to conclude that such a tool is not being applied. However, if attention is given to the characteristics of the approaches that practitioners are using, and these characteristics are then compared with those of the tools known in the management accounting literature, a better conclusion is likely to be made.5 Contribution of ResearchThe major contributions of this research derive from the empirical research method adopted. First, the empirical research on the application of cost management was conducted by gathering data from three supply chains among three different participants along the supply chains, as opposed to gathering data from one stage of the supply chain only. Through multiple case studies and the application of the pattern of behavior approach, the research revealed that some practitioners are intuitively applying advanced management accounting tools or parts thereof to achieve cost management without using textbook definitions. Second, the case studies allowed the understanding of intimate, contextually sensitive knowledge of the manner in which supply chain participants are configuring their relationships through practices (such as open book policy, joint product design, training and assistance) as a precursor to the adoption and application of tools that require common language and a high level of intimacy. Third, case studies facilitated the observation of actual management practices that have an impact on cost management, hence they enabled a gain in insight into this important, emerging and yet ill-defined area from an exploratory perspective.6 ConclusionThe use of multiple case studies facilitates the understanding of the execution of cost management among supply chain partners from the perspective of characteristics of approaches applied by practitioners. Also, the way in which management accounting tools are applied to support cost management along the supply chains in developing countries should be interpreted in terms of the stage of evolution of the supply chains, as well as the practices deployed in the process of creating more collaborativerelationships. This research was exploratory in nature; hence more case studies need to be conducted to increase the extent to which findings can be generalized. Also, other case studies focusing on issues such as the impact of the use of power (i.e. its effects on the nature of co-operation achieved between supply chain participants), and how this affects the manner in which cost management is implemented need to be explored.Source: Richard Chivaka. Cost Management along the Supply Chain —Methodological Implications. Research Methodologies in Supply Chain Management, 2005,Part 3:P299-314译文：供应链成本管理的方法论意义3、研究成果表2和表4根据我们以上研究的三种供应链，总结了成本管理方法和实践应用。

供应链战略成本控制

供应链战略成本控制
明确供应链战略成本控制的目标是在确保产品质量与服务水准的基础上，全面降低供应链成本，这包括原材料采购、生产、库存、物流等多个环节。

我们需要深入分析供应链各个环节，挖掘成本控制的潜在机会。

构建一套完善的成本控制体系至关重要。

这包括设定明确的成本控制目标与指标，对成本进行详细分类，制定针对性的成本控制策略与措施，并建立长效的成本控制机制。

在此过程中，充分利用现代信息技术，例如ERP、供应链管理软件等，实现供应链各环节的实时监控与分析，以便及时发现问题并解决。

第三，加强供应链合作伙伴关系管理。

在供应链中，各合作伙伴之间的紧密协作是降低成本的关键。

我们需要通过建立有效的沟通机制、共享信息、协同计划等方式，强化与合作伙伴的关系，实现成本的共同降低。

第四，关注供应链风险管理。

供应链中的风险无处不在，包括原材料价格波动、生产进度延误、物流运输事故等。

我们需要对这些风险进行充分识别与评估，并制定相应的风险应对策略，降低风险带来的成本影响。

第五，持续优化供应链流程。

通过不断梳理与优化供应链流程，我们可以消除不必要的环节，降低成本，提高效率。

这包括优化原材料采购、生产、库存管理、物流配送等流程。

第六，加强供应链成本控制人才培养。

供应链战略成本控制是一个专业性较强的工作，需要具备一定的供应链管理知识与成本控制技
能。

我们需要通过培训、引进等方式，培养一支专业的供应链成本控制团队，为企业提供有力的人才支持。

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: ExceptionalCost ManagementINTRODUCTIONIncreasingly, 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.This paper is the second in a two-part series that examines contemporary research in strategic cost management in supply chains. We employ an organizing framework from Anderson (2007)that incorporates Shank and Govindarajan’s (1992, 1994) notions of structural and executioner cost drivers as well as a value chain perspective. In the first paper in the series, (Anderson and Dekker 2009), we focus on structural cost management decisions related to sourcing, supplier selection, the design of supplier relationships, and joint activities of buyers and suppliers in product and process design. In this paper, we take up executioner cost management of buyer supplier relationships, which includes assessing transaction-level and relationship-level performance as well as assessing the sustainability of the supplypartnership in the context of the full aloe chain.We begin with a review of the organizing framework that was presented more fully in the first paper in the series. Then we turn to the two major components of executioner cost management: (1)measuring, evaluating, and improving supply chain transactions and relationships, and (2)assessing supplier health and the long-term sustainability of supply relationships. We conclude with a brief summary of the two-part series and a discussion of how recent developments in strategic cost management in supply chains presage opportunities for accounting education.STRATEGIC COST MANAGEMENTShank and Govindarajan (1992, 1994) posit 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 executioner cost drivers that reflect the efficacy and efficiency of executing the strategy. Stated differently, structural cost management may be conceived of as a choice among alternative production functions that use different inputs or combinations thereof to meet a particular market demand. Executioner cost management is concerned instead with whether, for a given production function, the firm is on the efficient frontier. Tomkins and Carr (1996, 276) link the two modes of cost management, positing that cost driver analysis is a catalyst for improving existing processes (i.e., executioner cost management) as well as a catalyst for reengineering processes to create a different cost structure (i.e., structural cost management).Figure 1 depicts the interplay between market and competitive analysis, strategy development and structural cost management, and executioner cost management. Taking up Porter’s (1985) emphasis on creating competitive advantage throughout the value chain, Shank and Govindarajan (1992, 1994)recognize that the greatest opportunities for cost management are often at the boundaries of the firm. Figure 1 highlights the value chain as the domain for strategic cost management. Although the focus of this series of articles is on cost management between buyers and suppliers, Figure 1 also incorporates Kaplan and Norton’s (1996_)multi-stakeholder perspective, depicting strategic cost management as influencing and being influenced by a varietyof decision makers who are involved directly (e.g., suppliers, customers) and indirectly (e.g., nongovernmental organizations, governments) in the value chain.In this paper we focus on executioner cost management applied to suppliers of direct and indirect materials and services. In this context, executioner cost management includes assessing transaction-level and relationship-level performance (bottom of Figure 1)as well as assessing the sustainability of the supply partnership (middle of Figure 1). We consider first the lower portion of Figure 1, the executioner cost management activities associated with measuring and evaluating performance, and using this information collaboratively to improve performance. We then turn to the broader question of assessing the sustainability of the collaboration strategy. Here we recognize that buyer-supplier collaborations may perform as planned; however, with changing circumstances, collaboration may not be sustainable if either party stands to gain from withdrawing from the relationship or from diminished performance. The iterative nature of strategy development and refinement that unforeseen future events and uncertainty resolution necessitates is depicted in the feedback path between executioner and structural cost management. EXECUTIONAL COST MANAGEMENT IN SUPPLY CHAINS: MEASURING, MONITORING, AND IMPROVING PERFORMANCE Executioner cost management includes the familiar management accounting elements of measuring and monitoring performance as well as the dynamic use of performance data to improve performance (bottom of Figure ). Performance measurement systems contribute to performance improvement by clarifying expectations of exchange partners through setting goals, promoting goal-directed behavior, reducing ambiguity about outcomes, and enhancing feedback and learning (Manama 2006). Although these activities can be challenging within the firm, they are even more complicated between firms. A recent survey identifies sharing knowledge between different locations (within the buying firm and with different suppliers), integrating information technology, and managing communications in a culturally diverse business setting as significant challenges to supply chain management (McKinsey & Company 2008). Clearly, even setting aside conflicting objectives andopportunistic behavior that are ameliorated by structural cost management (described in the first part of this series), we are still left with significant performance management challengesWhen two or more firms transact, significant technical uncertainties can occur in defining and measuring performance and in distinguishing each firm’s influence on interdependent outcomes. Indeed, the transaction cost economics literature identifies ambiguities in measuring performance as a central reason why many firms vertically integrate activities that are fraught with measurement difficulties. Ambiguities may arise in what defines performance, how performance is to be measured, and how blame is apportioned in the event of performance failure. As one example, Anderson et al. (2000) provide empirical evidence that product design interdependencies in automotive components influence sourcing decisions and subsequent transaction performance. Technical uncertainties, in combination with physical and temporal separation of the two parties, contribute to and are compounded by communication and coordination failures.In spite of these concerns, accounting research indicates that performance measurement is an essential component of the supply chain management control structure that is associated with performance (Dekker 2003, 2004; Dekker and Van den Abele 2009; Lang field-Smith and Smith 2003; Manama 2006; Seal et al. 2004; Schmitz and Platt’s 2004). Ding et al. (2009_)find that finance managers frequently report being responsible for facilitating buyer-supplier cooperation through results monitoring, advice, supervision, and involvement in daily operations. To achieve these aims they use frequent, detailed financial and no financial performance information about partner firms. Gunasegaram et al. (2001, 2004)argue that the role of performance measures in the success of collaborative action cannot be overstated because they affect strategic, tactical, and operational planning and control.This section reviews research and contemporary practices related to financial and no financial performance measurement and to management feedback processes that employ performance measures as a catalyst to continuous improvement.Supply Transactions: Financial Performance MeasurementTraditionally, supplier performance has had one of two meanings. For the procurement specialist charged with obtaining materials and services at low cost, good supplier performance is a purchase price that is both stable and low. For the manufacturing manager, charged with producing output, good supplier performance is defined by reliability of delivery, accuracy of inventory, and quality (free of defects) of supply. These functional perspectives often result in conflicting assessments of supplier performance, conflict that is frequently reinforced by incentive schemes that reward one function (e.g., purchasing) for taking actions that harm another function (e.g., manufacturing).1 Alternatives for reconciling these functional perspectives in large decentralized firms include modified incentives and modified decision authority (i.e., structural cost management ). As elaborated in the first paper in this series, studies such as Anderson et al. (2000), Anderson and Lane (2002), Bauman et al. (2001), Bauman and Raja (2002), Cachou and Fisher (2000), Cachou and Zipkin (1999), and Gateman (1996)provide examples of firms using product and process design, inventory ownership and stocking decisions, and unique governance structures and information sharing to align perspectives on supplier performance.In the context of executioner cost management, accounting research has focused on traditional cost accounting and performance measures as causes of the problem. Specifically, management accounting researchers note that the cost that procurement specialists minimize—the purchase price—is incomplete if it excludes “hidden” costs, such as inventory stock-outs, that trouble manufacturing managers. Carr and liter (1992)formalize this argument and provide examples of firms that modify their cost accounting systems to assign “total cost of ownership” (TCO) values to suppliers’ products. Their description of the use of TCO in Texas Instruments Corporation shows that significant costs are unrelated to purchase price and relate instead to plant-level activities associated with handling the purchased components. Sun Microsystems (Fallow et al. 1996) translates several no financial dimensions of supplier performance into a financial TCO measure of supplier-performance measure.Whereas Texas Instruments and Sun Microsystems focus on individual suppliers’ performance, other firms take a broader perspective. For example, Dekker(20030 studies a retail firm that analyzes cost data in its multi-partner value chain. Transaction partners jointly allocate costs from an activity-based costing analysis to supply chain activities that cross firm boundaries. This allows the firms to examine how interdependent decisions are associated with costs to all partners. Thus the retailer has information about the TCO alternatives offered by different suppliers that facilitates “scenario analysis” of changes to the supply chain, and suppliers have the opportunity to benchmark their performance against competitors. Over time, both the retail firm and its suppliers can monitor performance trends. This example illustrates Porter’s (1985) prescription of managing linkages between value-creating activities to improve the value chain’s efficiency and provide competitive returns to all participants. In addition to domestic and global suppliers of purchased materials and services, modern supply chain management comprises contract manufacturers, company-owned product and service centers, third-party logistics providers, and a network of transportation providers (Trebilcock 2007). A question that has received little attention in the research literature is how these collaborations interact with and are managed alongside more traditional supply relationships.A challenge of adopting the TCO approach is identifying the “hidden” costs that are associated with a particular supplier. Some firms, like the retailer studied by Dekker (2003)treat the problem as one of cost allocation. They review costs incurred in conjunction with poor supplier performance (e.g., overhead costs associated with receiving nonstandard shipments, warranty claims, returns)and assign them, along with the purchase price of the supplier’s products and services, to TCO of the supplier.A potential limitation of this approach is the foc us on “accounting costs” as compared with “economic costs.” Opportunity costs associated with stock out and delayed production are often far greater than the purchase price of materials (Calling et al. 2005) or the overhead to manage purchased materials. Indeed, in a recent survey (O’Keefe 2004), supply chain managers identify supply interruption caused by supplier failure, logistics failure, a natural disaster, or a geopolitical event as the primary risks that they seek to mitigate.Although risk mitigation is clearly at the heart of structural cost management(see Anderson and Dekker 2009), we are unaware of any research that addresses how residual risk (risk that remains after adopting management controls) is incorporated into the more routine performance evaluations that executioner cost management comprises. Firms such as Sun Microsystems address this concern, in part, by departing from a cost-allocation approach to measuring TCO. They develop an extensive list of performance criteria, each with its own goal and “weight” in the TCO calculation. “Costs” (that are not linked in any way to accounting data)are assessed based on performance-to-goal, and a measure of TCO is obtained by summing across the goals. Additional research is needed to identify approaches used by other firms. Moreover, even the Sun Microsystems case does not address whether and how the residual risk associated with a particular supplier influences evaluation of the value chain. In a linked network of suppliers, even a small amount of risk associated with a single supplier quickly propagates throughout the value chain and affects all trading partners.2 Pernot (2008), for instance, describes how in its “just-in-sequence” system, Volvo Cars Gent is concerned about operational problems at suppliers that disturb supply chain continuity, not only of Volvo’s processes, but also of its other suppliers. Volvo developed performance measures, penalty systems, and behavior controls to prevent supplier problems and to efficiently manage problems that arise.Source: Shannon W. Anderson and Henri C. Dekker. Strategic Cost Management in SupplyChains,Part2:ExecutionalCostManagement[J].AccountingHorizons.2009(9):289-305.译文：供应链中的战略成本管理，第二部分：特殊成本管理简介在越来越多公司中，购买材料和服务占了各公司的产品和服务的成本重要份额。

供应链管理毕业论文文献翻译中英文对照

供应链管理毕业论文文献翻译中英文对照附件1：外文资料翻译译文供应链管理ABC1．什么是供应链管理供应链是一种关于整合的科学和艺术，它主要探究提高企业采购生产商品所需的原材料、生产商品，并把它供应给最终顾客的效率的途径。

以下是供应链管理的五个基本组成模块：计划--它是供应链的战略层面。

企业需要有一个控制所有资源的战略以满足客户对产品或服务的需求。

计划的核心是建立一套机制去监控整条供应链以便使它能有效运作：低成本、高品质配送和增值客户服务。

该模块连结着供应链的作业与营运目标，主要包括需求/供给规划（Demand/Supply Planning）与规划基础建设（infrastructure）两项活动，对所有采购运筹流程、制造运筹流程与配送运筹流程进行规划与控制。

需求/供给规划活动包含了评估企业整体产能与资源、总体需求规划以及针对产品与配销管道，进行存货规划、配送规划、制造规划、物料及产能的规划。

规划基础建设管理包含了自制或外包决策的制定、供应链的架构设计、长期产能与资源规划、企业规划、产品生命周期的决定、新旧产品线规划与产品线的管理等。

采购—选择供给你提供用来生产产品或服务的原材料或服务的供应商。

和供应商建立一套价格、供应、支付过程的体系，创造一种机制以监控此过程、改善供应商关系。

理顺此过程以管理供应商交付的原材料库存或服务，其中包括收货、出货、检验、中转和批准支付。

此模块有采购作业与采购基础建设两项管理活动，其目的是描述一般的采购作业与采购管理流程。

采购作业包含了寻找供货商、收料、进料品检、拒收与发料作业。

采购基础建设的管理包含了供货商评估、采购、运输管理、采购品质管理、采购合约管理、付款条件管理、采购零组件的规格制定。

制造—这是制造步骤。

计划这些必需的活动：生产、测试、包装、预出货。

作为供应链的核心机制，它意味着质量水平、产品输出和工厂产能的有效控制。

此模块具有制造执行作业与制造基础建设两项管理活动，其目的是描述制造生产作业与生产的管理流程。

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】

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 managementWe 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 Li's 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 chainanalysis 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, Enterprise's 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 theirown 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 company's 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。

战略成本管理【外文翻译】

外文翻译外文题目Strategic Cost Management外文出处Financial Management,2010(2)：34-35外文作者Sophia Aluko，Jonathan Mayhall，MelanieWauquiez，Alan Vercio原文：Strategic Cost ManagementAbstract:The value chain concept has been discussed in the strategy literature for more than a decade now. As a generic concept for organizing our thinking about strategic positioning, its significance is widely accepted. But empirical examples of the power of the concept for shaping cost analysis have not yet reached the literature. This paper reports a disguised field study in which a value chain is constructed. The insights for cost management which emerge are contrasted with those which are suggested by two traditional analysis techniques -- a 2x2 growth/share matrix and conventional cost analysis. The purpose of the paper is to extend our knowledge about how to construct and use value chains in managerial accounting. The authors believe the concept is powerful and deserves far more empirical study as a way to make the strategic perspective more explicit in managerial cost analysis."While accounting systems do contain useful data for cost analysis, they often get in the way of strategic cost analysis"--Porter [1985,page 63] 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 [1985] 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 theultimate 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.Though the value chain concept has been around for more than 10 years, the strategic power of this concept has not been well articulated. Based on an extensive literature search, we were not able to find even one complete empirically derived value chain for a firm. There is a clear need to begin to document real world examples of how the value chain framework provides strategic insights that are unlikely to emerge from other frameworks. We believe it is important to begin to bring this perspective into the domain of managerial accounting. This paper is an attempt to begin to fill this need.STRATEGIC POWER OF THE V ALUE CHAIN ANALYSIS--THE BASICS ：Whether or not a firm can develop and sustain differentiation and/or cost advantage depends fundamentally on the configuration of its value chain relative to the value chain configuration of each of its competitors. We believe Porter [1985] is correct when he argues that competitive advantage in the marketplace ultimately derives from providing better customer value for equivalent cost or equivalent customer value for a lower cost. From this perspective, value chain analysis is essential to determine exactly where in the firm's segment of the chain--from design to distribution--customer value can be enhanced or costs lowered. As argued by Shank [ 1989], ignoring linkages upstream from the firm as well as downstream is just too restrictive a perspective.Danger of Ignoring Value Chain Linkages ：The value chain framework is a method for breaking down the chain of activities that runs from basic raw materials to end-use customers into strategically relevant segments in order to understand the behavior of costs and the sources of differentiation. As noted earlier, a firm is typically only a part of the larger set of activities in the value creation and delivery system. Since no two firms of which we are aware, even in the same industry, compete in exactly the same set of markets withexactly the same set of suppliers, the overall value chain for each firm is unique. Suppliers not only produce and deliver inputs used in a firm's value activities, but they importantly influence the firm's cost/differentiation position.For example, developments by steel "mini-mills" lowered the operating costs of wire products users who are the customers of the customers of the mini mill -- 2 stages down the value chain. Similarly, customer's actions can have a significant impact on the firm's value activities. For example, when printing press manufacturers create a new press of "3 meters" width, the profitability of paper mills is affected, because paper machine widths must match some multiple of printing press width.As we will discuss more fully below, gaining and sustaining competitive advantage requires that a firm understand the entire value creation and delivery system, not Just the portion of the value chain in which it participates. Suppliers and customers and suppliers' suppliers and customers' customers have profit margins that are important to identify in understanding a firm's cost/differentiation positioning, since the end-use customers ultimately pay for all the profit margins along the entire value chain. Value Chain Insights for Different Competitors:If competitor A (the most fully integrated company in the exhibit) calculates the Return on Assets at each stage of the chain by adjusting all transfer prices to competitive market levels, it could highlight potential areas where the firm could more economically buy from the outside instead of "making" (strategic choice of make or buy). With a complete value chain, competitors B, C, D, E, F, and G might be able to identify possibilities to forward or backward integrate into areas which can enhance their performance. Westvaco, for example, recently stopped manufacturing envelope paper although it still owns a large envelope converter. Champion International, on the other hand, has sold its envelope converting business but still produces envelope paper. Both choices, although apparently inconsistent, could be plausible given the specific strategies of Westvaco and Champion.Each value activity has a set of unique cost drivers that explain variations in costs in that activity [Shank, 1989]. Thus, each value activity has its unique sources of competitive advantage. Companies are likely to face a different set of competitors ateach stage. Some of these competitors would be more fully integrated companies and some of them would be more narrowly focussed specialists.Value Chain versus Value Added Analysis：The value chain concept can be contrasted with the internal focus that is often adopted in management accounting. Management accounting, as explained in leading textbooks, usually takes a "value-added" perspective, starting with payments to suppliers (purchases), and stopping with charges to customers (sales). The key theme is to maximize the difference--the value-added--between purchases and sales, under the assumption that this is the only way a firm can influence profits. We argue that the value chain--not value added--is the more meaningful way to explore strategic issues. Value added analysis, in which the firm focuses only on its own operations in looking for profit enhancement opportunities, can be quite misleading in two ways:The value-added concept starts too late. Starting cost analysis with purchases misses all the opportunities for exploiting linkages with the firm's suppliers. The word "exploit" does not imply that the relationship with the supplier is a zero sum game. Quite the contrary, it implies that the link should be managed so that both the firm and its supplier can benefit. For instance, when bulk chocolate began to be delivered in liquid form in tank cars instead of ten pound molded bars, an industrial chocolate firm (i.e., the supplier) eliminated the cost of molding bars and packing them and a confectionery producer saved the cost of unpacking and melting [Porter, 1985].In addition to starting too late, the value-added analysis has another major flaw; it stops too soon. Stopping cost analysis at sales misses all the opportunities for exploiting linkages with the firm's customers. Here again, we contend that the relationship with the customer need not be a zero sum game, but one in which both parties can gain. For instance, some container producers have constructed manufacturing facilities next to beer breweries and deliver the containers through overhead conveyers directly onto the customers' assembly line. This results in significant cost reductions for both the container producers and their customers by expediting the transport of empty containers which are bulky and heavy [Hergert and Morris, 1989].The value chain framework highlights how a firm's products fit into the buyer's value chain. For instance, under the value chain framework, it is readily apparent what percentage the firm's product costs are in the buyer's total costs. The San Francisco Chronicle recently adopted JIT for paper delivery to its printing plant, a program only possible with close supplier cooperation.Calculational Difficulties：We do not wish to imply that constructing a value chain for a firm is easy. There are several thorny problems to confront: calculating a value for intermediate products, isolating key cost drivers, identifying linkages across activities, and computing supplier and customer margins.The analysis starts by segmenting the chain into those components for which some firm somewhere does make a market.One could start the process by identifying every point in the chain at which an external market exists. This gives a good first cut at identifying the value chain segments. One can always find some narrow enough stage such that an external market does not exist. An example would be the progress of a roll of paper from the last press section of a paper machine to the first dryer section on the same machine. There is obviously no external market for paper halfway through a continuous flow paper machine! Thus, seeing the press section and the dryer section of the paper machine as separate stages in the value chain is probably not operational.Part of the "art" of strategic analysis is deciding which stages in the value chain can meaningfully be decoupled conceptually and which cannot. Unless some firm somewhere has decoupled a stage by making a market at that stage, one cannot independently assess the economic profit earned at that stage. But the opportunities for meaningful analysis across a set of firms that have defined differently what they make versus what they buy and what they sell are often very significant. The fact that this is not always possible does not, in our view, negate the significance when it is possible..Despite the calculational problems, we contend that every firm should attempt to estimate its value chain. Even the process of performing the value chain analysis, inand by itself, can be quite instructive. In our experience, we have found this exercise invaluable to managers by forcing them to carefully evaluate how their activities add value to the chain of customers who use their product (service).CONCLUSION ：We have argued in this paper that the value chain need not be Just abstract conceptual tool, It can become a powerful tool of empirical analysis, even though actual examples of value chains are not yet available the published literature. This paper presents a first attempt at a value chain for the coated paperboard carton business. The value chain analysis in this situation yields insights which are much different from those suggested by more conventional analytic tools. We contrasted the value perspective with the project analysis perspective (via DCF analyses) from conventional managerial accounting and the familiar BCG growth/share matrix perspective. The value chain analysis in this situation helps to examine and validate the implications which arise from the more conventional analyses. The SCM-value chain perspective thus extends our ability to achieve meaningful managerial cost analysis.Since virtually no two companies compete in exactly the same set of value activities, value chain analysis is a critical first step in understanding how a firm is positioned in its industry. Building sustainable competitive advantage requires a knowledge of the full linked set of value activities of which the firm and its competitors are a part.Once the value chain is fully articulated, critical strategic decisions regarding make/buy and forward/backward integration become clearer. .. Investment decisions can be viewed from the perspective of their impact on the overall chain and the firm's position within it. For strategic decision making, cost analysis today cannot afford to ignore this critical dimension. The authors hope this paper will encourage more widespread attention to empirical estimation of value chains as a useful extension of modem strategic cost analysis.Source:Financial Management,2010(2):34-35.译文：战略成本管理摘要：价值链概念在战略文献中已经被讨论超过十年了。

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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 ChainsPart 1: Structural Cost ManagementShannon W. Anderson and Henri C. DekkerAbstract: 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; su pply cha in; competitive Advantage1 INTRODUCTIONThe 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 MANAGEMENTCost 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.For example, cost driver analysis is a catalyst for efﬁciency improvements o f existing processes and for reengineering processes to create a different cost structure. Clearly ,cost management is only a part of long term profit maximization. This paper series will not discuss strategic revenue management; however, we acknowledge interdependencies between costs and revenues associated structural cost management and the executive cost management activities of the sustainability of the strategy. Often the greatest opportunities for strategic cost management cross ﬁrm boundaries. Shank advocated cost management across the value chain, and other accounting scholars have called for research on how accounting facilitates modern inter-organizational relationships.3 STRUCTURAL COST MANAGEMENT IN SUPPLY CHAINSShank argued that structural cost drivers associated with organizational structure, investment decisions, and the operating leverage of the ﬁrm. In supply chain management, structural cost management includes the decision to seek an external supplier, selecting one or more external suppliers, and designing the buyer/supplier relationship. These elements of supply chain management are important determinants of cost structure and are central to managing risk in supply relations. Supplier selection processes are akin to personnel controls w ithin the ﬁrm that ensure the ﬁtness between employee skills and job requirements. Designing the buyer/supplier relationship encompasses formal contractual management controls such as specifying authority for supply decisions, performance requirements, and rewards or sanctions for nonperformance, as well as formal and informal controls that reinforce desired cultural norms. Although we focus on structural cost management, many of the cost management decisions discussed in this section relate to balancing th e “cost of control” against risks of inter-ﬁrm transactions. We review research and contemporary practices associated with sourcing decisions, supplier selection in the sections that follow.4 SOURCING: MAKE; BUY OR ALLYA core component of structural cost management is the decision to execute activities within the ﬁrm or to outsource them to another party. The so-called “make-buy-or-ally” decision considers how and where in the value chain firms draw their organizational boundaries and which activities ar e conducted inside versus outside the ﬁrm. Although the buyer and supplier are separate ﬁrms, the supply relationship often includes collaboration in the uncertain realm of product and process design.Transaction cost economics is the most widely used framework for explaining firm boundary and organizational design choices. Production costs are deﬁned by production technology and efficiency. A buyer and supplier’s production costs may differ if they use different technolog y, operate at different scales, or operate with different efficiency A buyer’s cost accounting records may be one basis for comparing the “make” option with prices of external suppliers. Transaction costs concerns about opportunism associated with ﬁrm’s transactions. Examples of transaction costs include costs of activities such as searching for partners, negotiating and writing contracts, monitoring and enforcing contract compliance. Transaction costs are not typically accessible and, in the case of opportunity costs, may not even be included in cost accounting records. Consequently, texts typically warn students to consider strategic factors before making a sourcing decision based only on production costs. This is one area where cost management practices, both measurement and analysis, can be improved to better support structural cost management decisions associated with sourcing.5 INTERDEPENDENCE IN SUPPLY CHAINSAlthough we discuss the sourcing decision as a logical “starting point” in supply chain management, in reality this element of structural cost management is intertwined with other elements of strategic cost management. For example, in TCE theory, sourcing decisions are posited to reﬂect the minimization of anticipated exchange hazards. The potential transaction partners are important predictors of exchange hazards. However, in complex supply chains in which many suppliers contribute to the completed product, product architecture is also a key determinant of sourcing decisions. The “partnership” strategies in supply chains depend cr itically on using criteria other than price in supplier selection. Thus, structural cost management decisions associated with sourcing are intertwined with structural cost management practices in supplier selection .6 THE SUPPLY CHAINS AS A SOURCE OF COMPETITIVE ADV ANTAGETCE, with its underlying performance risk and relational risk, focuses on potential downsides of cooperation. Another school of thought, the resource-based view RBV of the ﬁrm, focuses on the upside of cooperation. The RBV implicates inter-ﬁrm cooperation in the realization of strategic advantage, with ﬁrm boundaries resulting from managers’ dynamic search for opportunities to deploy valuable, scarce, inimitable resources to obtain abnormal returns. The basis for exchange in alliances ca n be ﬁnancial, technological, physical, or managerial resources. Studies applying the RBV to explain ﬁrm boundaries emphasize the inimitable value of collaborative partnerships.While the perspectives of TCE and risk management differ from the RBV, both assume that ﬁrm choices are motivated by the goal of maximizing long-run performance. Whereas TCE focuses on minimizing transaction costs at a given time, the RBV emphasizes the illiquidity and immobility of valuable resources. This approach admits the possibility that transacting with external parties dynamically changes the resources and capabilities that will be available in future periods. Together these frameworks point to important areas for growth in management accounting, Speciﬁcally, TCE and risk man agement indicate the importance of measuring risk in supply relationships and formally integrating risk assessments into the make, buy, or ally decision. The RBV indicates the importance of the emerging area of accounting for human capital and other ﬁrm capabilities and intangible assets whose value changes through exchange with strategic supply partners.7 TRENDS IN SUPPLY CHAIN GROWTHRecent years have shown tremendous growth in the use of the ally mode across different industries. In manufacturing, over the past 50 years the value of purchased materials and services has grown from 20 percent to 56 percent of the selling price of ﬁnished goods. AMR Researchﬁnd that the typical U.S. manufacturer manages over 30 contract relationships. In 2006, the worldwide market for supply chain management software, growing at an annual rate of 8.6 percent, topped $6 billion. The global IT outsourcing market was expected to grow to almost triple that size. Growth in use of collaboration is found in ﬁrms of different sizes and from different industries. for instance, report that almost 80percent of small to large Dutch ﬁrms are involved in enduring forms of interﬁrm cooperation,typically managing multiple partners at the same time. The largest proportion constituted outsourcing relations, a frequency that appears to follow from its potential to generate cost reductions and increased ﬂexibility, including the opportunity to convert ﬁxed costs into variable costs and to beneﬁt from economies of scale and scope.In sum, sourcing decisions are critical to structural cost management in supply chains; how-ever, there is littleevidence that cost accountants have extended their expertise to include all relevant costs. Moreover, although risk management is becoming more common and supply chain risk is foremost among the risks that ﬁrms seek to control,accountants are primarily involved with controlling and mitigating risk.8 SUPPLIER SELECTIONThe search process of ﬁnding a supply partner is itself costly, entailing as it does ident ifying alternatives, evaluating supplier capabilities, and managing the ﬁnal selection process. Although TCE suggests that supplier selection is a cost-minimizing choice, the RBV identiﬁes a broader set of decision criteria. In particular, selecting suppliers with capabilities and resources that match the buyer’s needs is critical to supply chain performance and coordination. Key capabilities that have been shown to directly impact performance include inventory management, production planning and control, cash ﬂow requirements, and product/service quality. Das and Teng defined ﬁnancial resources, technological, physical, and managerial resources as the basis for alliance activity. Prior studies ﬁnd that the criteria used for supplier selection typically reﬂect the speciﬁc resources and competencies that are desired in potential partners. Examples include competitive pricing, supplier reliability, service support, and capabilities that may have a long-term contribution to buyers’ competitive advantage. The sel ection criteria can include “hard,” quantitative measures of performance; however, frequently they are complemented with “soft” measures that capture qualitative aspects of the desired relationship with the supplier.The success of buyer/supplier relation-ships characterized as “partnerships” is related to the buyer’s use of criteria other than price in selecting suppliers. As in the decision to outsource, the recognition of risks can be essential in supplier selection processes. Relational risks, performance risks, and their associated costs are avoided when suppliers are selected based on evidence of trustworthiness and competence. Accordingly, the selection process and selection criteria should reﬂect both the type of supplier resources and competencies n eeded, and the anticipated risks of the relationship. These factors also link the sourcing decision and supplier.CONCLUSIONIncreasingly, business strategy focuses on reexamining the boundaries of the ﬁrm—on establishing appropriate boundaries, identifying supply chain partners with whom to co-design efﬁcient,effective products and processes, and managing transactions with these partners to deliver proﬁt s to all value chain participants.Article source：2009 Accounting Horizons V ol.23.摘要战略成本管理是对一个公司的资源的深入的整合，它通常把企业的成本结构和企业的长期战略和短期策略联系起来，尽管管理人员不断在企业内部追求效率和效益，然而，企业效益的日益提升最终是通过价值链获得的，即通过重组企业边界（如上游供应商、下游客户），重新定位资源，再造过程和重估与顾客需求相联系的产品和服务获得的。