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1、本科畢業(yè)論文（設計）外文翻譯外文題目StrategicCostManagement外文出處FinancialManagement,2010(2)：34-35外文作者SophiaAluko，JonathanMayhall，MelanieWauquiez，AlanVercio原文：StrategicCostManagementAbstract:Thevaluechainconcepthasbeendiscussedinthestrategyliteratureformorethanadecadenow.Asagenericconceptfororg
2、anizingourthinkingaboutstrategicpositioning,itssignificanceiswidelyaccepted.Butempiricalexamplesofthepoweroftheconceptforshapingcostanalysishavenotyetreachedtheliterature.Thispaperreportsadisguisedfieldstudyinwhichavaluechainisconstructed.Theinsightsforcostmanagementwhicheme
3、rgearecontrastedwiththosewhicharesuggestedbytwotraditionalanalysistechniques--a2x2growth/sharematrixandconventionalcostanalysis.Thepurposeofthepaperistoextendourknowledgeabouthowtoconstructandusevaluechainsinmanagerialaccounting.Theauthorsbelievetheconceptispowerfulanddeserv
4、esfarmoreempiricalstudyasawaytomakethestrategicperspectivemoreexplicitinmanagerialcostanalysis."Whileaccountingsystemsdocontainusefuldataforcostanalysis,theyoftengetinthewayofstrategiccostanalysis"--Porter[1985,page63]Oneofthemajorthemesinstrategiccostmanagement(SCM)concerns
5、thefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Porter[1985]hascalledthisthe'valuechain."The"valuechain"foranyfirminanybusinessisthelinkedsetofv
6、alue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers"hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofno
7、firmswhichspantheentirevaluechaininwhichtheyoperate.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewerenotabletofindevenonecompleteempiricallyderivedvaluechainforafirm.The
8、reisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframework
