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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目CostManagementalongtheSupplyChain——MethodologicalImplications外文出處ResearchMethodologiesinSupplyChainManagement外文作者RichardChivaka原文：3ResultsTables2to4summarizethecostmanagementtoolsandpracticesappliedalongallthreeofthesupplychainsstudied.Thetoolsandpractic
2、esareshownaccordingtowhethertheiremphasisisonintra-companyorinter-companycostmanagement.3.1DiscussionTheresultsofthethreecasestudiesallshowthatcostmanagementisbeingimplemented(invaryingdegrees)alongthesupplychainsstudied.Tables2to4showsthat(i)budgetarycontrolandvariancean
3、alysisarethecommonintra-companycostmanagementtoolsinallthreesupplychains,(ii)targetcostingandcontinuousimprovementarethemostcommoninter-companycostmanagementtoolsappliedinallthreesupplychains,(iii)advancedmanagementaccountingtoolsarenotwidelyappliedand(iv)costmanagemental
4、ongthethreesupplychainsappearstobeachievedlargelythroughtheapplicationofpracticesratherthantools.ThisiscontrarytoexpectationsraisedinthemanagementaccountingliteraturethatsuggeststheuseofadvancedmanagementaccountingtoolssuchasABC,JIT,TQMandlifecyclecosting.However,ananalys
5、isoftheresultsyieldssomeinterestinginsights.First,thereappearstobealinkbetweenthewidespreaduseofpracticesalongthethreesupplychainsstudiedandthestageofdevelopmentofthesesupplychains.Aspointedoutearlier,relationshipsamongsupplychainpartnersintheSouthAfricanretailindustryhav
6、eevolvedfromarms-lengthtowardsmorecollaborative12relationships.Inter-organizationalsettingsalongthesesupplychainsarechangingasrelationshipsbecomecloserandareaimedatimprovingthecompetitivenessoftheentiresupplychains.Inthepresentstudy,suchchangesappeartobeinitiallysupported
7、bypracticessuchasinformationsharingthroughopenbookpolicy,ointproductdesign,inter-companyteamsandsharingofcostsavings.Thesechangescreateanenvironmentthatsupportstheapplicationoftoolsthatrequirea‘commonlanguage’suchasactivity-basedcosting,soastoavoidincompatibilityofaccount
8、ingdatafromcompaniesalongthesesupplychainsasaresultofdifferentaccountingsystems(Dekker&vanGoor,2
