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1、本科畢業(yè)論文（設(shè)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.Asagenericcon
2、ceptfororganizingourthinkingaboutstrategicpositioning,itssignificanceiswidelyaccepted.Butempiricalexamplesofthepoweroftheconceptforshapingcostanalysishavenotyetreachedtheliterature.Thispaperreportsadisguisedfieldstudyinwhichavaluechainisconstructed.Theinsightsforco
3、stmanagementwhichemergearecontrastedwiththosewhicharesuggestedbytwotraditionalanalysistechniques--a2x2growth/sharematrixandconventionalcostanalysis.Thepurposeofthepaperistoextendourknowledgeabouthowtoconstructandusevaluechainsinmanagerialaccounting.Theauthorsbeliev
4、etheconceptispowerfulanddeservesfarmoreempiricalstudyasawaytomakethestrategicperspectivemoreexplicitinmanagerialcostanalysis."Whileaccountingsystemsdocontainusefuldataforcostanalysis,theyoftengetinthewayofstrategiccostanalysis"--Porter[1985,page63]Oneofthemajorthem
5、esinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Porter[1985]hascalledthisthe'valuechain."The"v
6、aluechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers"hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creat
7、ingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewe
8、renotabletofindevenonecompleteempiricallyderivedvaluechainforafirm.Thereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframework
