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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目StrategicCostManagement外文出處FinancialManagement2010(2)：3435外文作者SophiaAluko，JonathanMayhall，MelanieWauquiez，AlanVercio原文：原文：StrategicCostManagementAbstract:Thevaluechainconcepthasbeendiscussedinthestrateg

2、yliteraturefmethanadecadenow.Asagenericconceptfganizingourthinkingaboutstrategicpositioningitssignificanceiswidelyaccepted.Butempiricalexamplesofthepoweroftheconceptfshapingcostanalysishavenotyetreachedtheliterature.This

3、paperreptsadisguisedfieldstudyinwhichavaluechainisconstructed.Theinsightsfcostmanagementwhichemergearecontrastedwiththosewhicharesuggestedbytwotraditionalanalysistechniquesa2x2growthsharematrixconventionalcostanalysis.Th

4、epurposeofthepaperistoextendourknowledgeabouthowtoconstructusevaluechainsinmanagerialaccounting.Theauthsbelievetheconceptispowerfuldeservesfarmeempiricalstudyasawaytomakethestrategicperspectivemeexplicitinmanagerialcosta

5、nalysis.“Whileaccountingsystemsdocontainusefuldatafcostanalysistheyoftengetinthewayofstrategiccostanalysis“Pter[1985page63]Oneofthemajthemesinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementeffts.Statedinques

6、tionfm:HowdoweganizeourthinkingaboutcostmanagementIntheSCMframewkmanagingcostseffectivelyrequiresabroadfocusexternaltothefirm.Pter[1985]hascalledthisthevaluechain.“The“valuechain“fanyfirminanybusinessisthelinkedsetofarea

7、wareeveninthesameindustrycompeteinexactlythesamesetofmarketswithexactlythesamesetofsupplierstheoverallvaluechainfeachfirmisunique.Suppliersnotonlyproducedeliverinputsusedinafirmsvalueactivitiesbuttheyimptantlyinfluenceth

8、efirmscostdifferentiationposition.Fexampledevelopmentsbysteel“minimills“l(fā)oweredtheoperatingcostsofwireproductsuserswhoarethecustomersofthecustomersoftheminimill2stagesdownthevaluechain.Similarlycustomersactionscanhaveasi

9、gnificantimpactonthefirmsvalueactivities.Fexamplewhenprintingpressmanufacturerscreateanewpressof“3meters“widththeprofitabilityofpapermillsisaffectedbecausepapermachinewidthsmustmatchsomemultipleofprintingpresswidth.Aswew

10、illdiscussmefullybelowgainingsustainingcompetitiveadvantagerequiresthatafirmundersttheentirevaluecreationdeliverysystemnotJusttheptionofthevaluechaininwhichitparticipates.Supplierscustomerssupplierssupplierscustomerscust

11、omershaveprofitmarginsthatareimptanttoidentifyinunderstingafirmscostdifferentiationpositioningsincetheendusecustomersultimatelypayfalltheprofitmarginsalongtheentirevaluechain.ValueChainInsightsfDifferentCompetits:Ifcompe

12、titA(themostfullyintegratedcompanyintheexhibit)calculatestheReturnonAssetsateachstageofthechainbyadjustingalltransferpricestocompetitivemarketlevelsitcouldhighlightpotentialareaswherethefirmcouldmeeconomicallybuyfromtheo

13、utsideinsteadof“making“(strategicchoiceofmakebuy).WithacompletevaluechaincompetitsBCDEFGmightbeabletoidentifypossibilitiestofwardbackwardintegrateintoareaswhichcanenhancetheirperfmance.Westvacofexamplerecentlystoppedmanu

14、facturingenvelopepaperalthoughitstillownsalargeenvelopeconverter.ChampionInternationalontheotherhhassolditsenvelopeconvertingbusinessbutstillproducesenvelopepaper.Bothchoicesalthoughapparentlyinconsistentcouldbeplausible

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