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1、本科畢業(yè)論文（設計）外文翻譯原文一：AFrameworktoAccomplishStrategicCostManagement1.0IntroductionCurrently,economicandtechnologicaldevelopmentsaregrowingfasterinanunprecedentedway.Theoutcomeischangingagreatdealofconcepts,transactions,andincreasingcompetitionallovertheworld.GATTagreementandemergingof
2、largeconglomeratesextendingcompetitionzonetoencompassthewholeworld.Inaddition,theimprovementsininformationtechnology,communicationmeans,andproductionsystemsopennewhorizons.Torespond,organizationsshouldcreatesustainablecompetitiveadvantagestomaintaincurrentcustomersandacquiremorecu
3、stomers.Strategicmanagementisthebestmeanstoexceedrivalsatshortandlongruns.Strategicmanagementisdefinedasetofanalysis,decisions,andactivitiesmadebyanorganizationtocreateandsustaincompetitiveadvantage.It’scharacteristicisconcentratingongeneralorganizationalgoals,allstakeholdersshoul
4、dparticipateindecisionmaking,workingthroughonevisiontoincludebothshortandlongperspectives,recognizetrade-offsbetweeneffectivenessandefficiency.[DessandLumpkin(2003)].Someresearchers[e.g.Hiltonetal.(2000)]believethattraditionalcostsystemsarenotvalidtocopewithstrategicmanagementperi
5、phery.Thesesystemsfocusonmeasuringandcontrollingproductcosts.Therefore,theyarenotproducinginformationneededatcurrentbusinessenvironment.Asaresult,costmanagementconceptemerges.Thissystemaimstoproduceacontinuouscycleofinformationaboutactivitiesatbothshortrunandlongruntoaddvaluetocus
6、tomersandreducecosts[Hamilton(2004),Horngrenetal.(2003),Nicolaou(2003)].Despitecostmanagementisacommonconceptinliterature,thisconceptisnotwelldefinedinacceptableway[Horngrenetal.(2003),Agrawaletal.(1998)].Someresearcherslookedattimedimensionofcostmanagement.Withinthat,strategiccos
7、tmanagement[hereafter,SCM]hasspecialattentionasasystemthatgeneratesnecessaryinformationtosupportstrategicmanagementandsustaincompetitiveadvantageatthelongrun[Blocheretal.(1999),Shank(1989)].Otherresearchers[Hiltonetal.(2000),Dailey(1998)]ignoredividingcostmanagementintotwoconstruc
8、tsaccordingtotimedimension.Theref
