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 Chains

Part 1: Structural Cost Management

Shannon W. Anderson and Henri C. Dekker

Abstract: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm increasingly, Improvements are obtained across the value chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this article, we review strategic cost management, especially structural cost management. Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy.

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

1 INTRODUCTION

The prevalence in the current business press about acquisitions, restructuring, outsourcing, and off shoring indicates the vigor with which firms are engaged in the modern cost management. There’s a shift from prior internal processes for efficiency and effectiveness, firms are attempt to manage costs throughout the value chain. As the value of purchased materials and services as a share of selling price has increased ,firms find themselves managing complex supply chains, that include global suppliers, contract manufacturers, service centers and so on. Firms should pay attention to the value chain, so that they can obtain the room of development.

2 STRATEGIC COST MANAGEMENT

Cost management research has tended to fall into two related streams. The first research stream examine whether and how firms configure accounting data to support value chain analysis ; T he second research stream attempt to derive the relationship between a firm’s strategy and cost structure. The focus is on the causal relation between activity levels and the resources that are required. These research streams take as given the firm’s 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.