供應(yīng)鏈中的戰(zhàn)略成本管理【外文翻譯】

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1、外文翻譯原文CommentaryStrategicCostManagementinSupplyChainsMaterialSource:AmericanAccountingAssociationDOI:0.2308/acch.2009.23.2.201 Author:ShannonW.AndersonandHenriC.Dekker STRATEGICCOSTMANAGEMENTCostmanagementresearchhastendedtofallintotworelatedstreams(Lord1

2、996).Papersinthefirstresearchstreamexaminewhetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis(e.g.,TomkinsandCarr1996;Dekker2003;HergertandMorris1989).Papersinthesecondresearchstreamattempttoderivetherelationshipbetweenafirm’sstrategyandc

3、oststructure.Thefocusisonthecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired(i.e.,“costdrivers”)(e.g.,Anderson1995;Ittneretal.1997).Theseresearchstreamstakeasgiventhefirm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableof

4、reflectingordetectingtheeconomicsofthechosenstrategy.InthisreviewwetakeShankandGovindarajan’s(1992,1994)broaderperspectivethatmuchofwhatconstitutesstrategiccostmanagementisfoundinchoicesaboutorganizationalstrategyandstructure.FollowingAnderson(2007),wedef

5、ine“strategiccostmanagement”asdeliberatedecisionmakingaimedataligningthefirm’scoststructurewithitsstrategyandwithmanagingtheenact-1mentofthestrategy.Wefocusoninteractionsacrossfirmboundaries;specifically,thebuyersupplierinterface,asasourceofcompetitiveadv

6、antagethatcandeliverlowcost,aswellashighproductivity,quality,customerresponsivenessandinnovation(e.g.,Gietzmann1996;Dyer1996;CooperandSlagmulder2004).ShankandGovindarajan(1992,1994)positedthattwotypesofcostdriversarethebasisforstrategiccostmanagement:stru

7、cturalcostdriversthatreflectorganizationalstructure,investmentdecisions,andtheoperatingleverageofthefirm,andexecutionalcostdriversthatreflecttheefficacyandefficiencyofexecutingthestrategy.Stateddifferently,structuralcostmanagementmaybeconceivedofasachoice

8、amongalternativeproductionfunc-6tionsthatusedifferentinputsorcombinationsthereoftomeetaparticularmarketdemand.Executionalcostmanagementisconcernedinsteadwithwhether,foragivenproductionfunction,thefirmisontheefficien