外文翻译--供应链中的战略成本管理-结构性成本管理

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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

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Strategic Cost Management in Supply Chains

Part 1: Structural Cost Management

Accounting Horizons: June 2009, Vol. 23, No. 2, pp. 201-220.

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 strate gy 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 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