供應鏈中的戰(zhàn)略成本管理-結構性成本管理本科畢業(yè)論文外文翻譯

《供應鏈中的戰(zhàn)略成本管理-結構性成本管理本科畢業(yè)論文外文翻譯》由會員上傳分享，免費在線閱讀，更多相關內(nèi)容在學術論文-天天文庫。

1、河北科技師范學院本科畢業(yè)論文外文翻譯供應鏈中的戰(zhàn)略成本管理-結構性成本管理院（系、部）名稱：財經(jīng)學院專業(yè)名稱：財務會計教育學生姓名：學生學號：指導教師：2011年05月08日河北科技師范學院教務處制河北科技師范學院2011屆本科畢業(yè)論文外文翻譯StrategicCostManagementinSupplyChainsPart1:StructuralCostManagementShannonW.AndersonandHenriC.DekkerAbstract:Strategiccostmanagementisthedeliberateal

2、ignmentofafirm’sresourcesandassociatedcoststructurewithlong-termstrategyandshort-termtactics.Althoughmanagerscontinuetopursueefficiencyandeffectivenesswithinthefirmincreasingly,Improvementsareobtainedacrossthevaluechain:throughreconfiguringfirmboundaries,relocatingresour

3、ces,reengineeringprocesses,andre-evaluatingproductandserviceofferingsinrelationtocustomerrequirements.Inthisarticle,wereviewstrategiccostmanagement,especiallystructuralcostmanagement.Structuralcostmanagementemploystoolsoforganizationaldesign,productdesign,andprocessdesig

4、ntocreateasupplychaincoststructurethatiscoherentwithfirmstrategy.Keywards:structuralcostmanagement;supplychain;competitiveAdvantage1INTRODUCTIONTheprevalenceinthecurrentbusinesspressaboutacquisitions,restructuring,outsourcing,andoffshoringindicatesthevigorwithwhichfirmsa

5、reengagedinthemoderncostmanagement.There’sashiftfrompriorinternalprocessesforefficiencyandeffectiveness,firmsareattempttomanagecoststhroughoutthevaluechain.Asthevalueofpurchasedmaterialsandservicesasashareofsellingpricehasincreased,firmsfindthemselvesmanagingcomplexsuppl

6、ychains,thatincludeglobalsuppliers,contractmanufacturers,servicecentersandsoon.Firmsshouldpayattentiontothevaluechain,sothattheycanobtaintheroomofdevelopment.2STRATEGICCOSTMANAGEMENTCostmanagementresearchhastendedtofallintotworelatedstreams.Thefirstresearchstreamexaminew

7、hetherandhowfirmsconfigureaccountingdatatosupportvaluechainanalysis;Thesecondresearchstreamattempttoderivetherelationshipbetweena?rm’sstrategyandcoststructure.Thefocusisonthecausalrelationbetweenactivitylevelsandtheresourcesthatarerequired.Theseresearchstreamstakeasgiven

8、the?rm’sstrategyandstructureandfocusonwhetheraccountingrecordsarecapableofre?ectingordetectingtheeconom