戰(zhàn)略成本管理外文翻譯

1、<p><b>　　中文3400字</b></p><p>　　本科畢業(yè)論文（設計）</p><p>　　外 文 翻 譯</p><p>　　外文題目 Strategic Cost Management </p><p>　　外文出處 Financi

2、al Management,2010(2)：34-35 </p><p>　　外文作者 Sophia Aluko，Jonathan Mayhall，Melanie </p><p>　　Wauquiez，Alan Vercio </p><p><b>　　原文：</b></p

3、><p>　　Strategic Cost Management </p><p>　　Abstract:The value chain concept has been discussed in the strategy literature for more than a decade now. As a generic concept for organizing our thinkin

4、g about strategic positioning, its significance is widely accepted. But empirical examples of the power of the concept for shaping cost analysis have not yet reached the literature. This paper reports a disguised field s

5、tudy in which a value chain is constructed. The insights for cost management which emerge are contrasted with those which are </p><p>　　"While accounting systems do contain useful data for cost analysis

6、, they often get in the way of strategic cost analysis" </p><p>　　--Porter [1985,page 63]</p><p>　　One of the major themes in strategic cost management (SCM) concerns the focus of cost mana

7、gement efforts. Stated in question form: How do we organize our thinking about cost management? In the SCM framework, managing costs effectively requires a broad focus, external to the firm. Porter [1985] has called th

8、is the 'value chain." The "value chain" for any firm in any business is the linked set of value-creating activities all the way from basic raw material sources through to the ultimate end-us</p>

9、<p>　　Though the value chain concept has been around for more than 10 years, the strategic power of this concept has not been well articulated. Based on an extensive literature search, we were not able to find even

10、 one complete empirically derived value chain for a firm. There is a clear need to begin to document real world examples of how the value chain framework provides strategic insights that are unlikely to emerge from other

11、 frameworks. We believe it is important to begin to bring this perspecti</p><p>　　STRATEGIC POWER OF THE VALUE CHAIN ANALYSIS--THE BASICS ：</p><p>　　Whether or not a firm can develop and sustain

12、 differentiation and/or cost advantage depends fundamentally on the configuration of its value chain relative to the value chain configuration of each of its competitors. We believe Porter [1985] is correct when he argue

13、s that competitive advantage in the marketplace ultimately derives from providing better customer value for equivalent cost or equivalent customer value for a lower cost. From this perspective, value chain analysis is es

14、sential to dete</p><p>　　Danger of Ignoring Value Chain Linkages ：</p><p>　　The value chain framework is a method for breaking down the chain of activities that runs from basic raw materials to

15、end-use customers into strategically relevant segments in order to understand the behavior of costs and the sources of differentiation. As noted earlier, a firm is typically only a part of the larger set of activities in

16、 the value creation and delivery system. Since no two firms of which we are aware, even in the same industry, compete in exactly the same set of markets with exac</p><p>　　For example, developments by steel

17、"mini-mills" lowered the operating costs of wire products users who are the customers of the customers of the mini mill -- 2 stages down the value chain. Similarly, customer's actions can have a significant

18、 impact on the firm's value activities. For example, when printing press manufacturers create a new press of "3 meters" width, the profitability of paper mills is affected, because paper machine widths must

19、 match some multiple of printing press width.As we wi</p><p>　　Value Chain Insights for Different Competitors:</p><p>　　If competitor A (the most fully integrated company in the exhibit) calcula

20、tes the Return on Assets at each stage of the chain by adjusting all transfer prices to competitive market levels, it could highlight potential areas where the firm could more economically buy from the outside instead of

21、 "making" (strategic choice of make or buy). With a complete value chain, competitors B, C, D, E, F, and G might be able to identify possibilities to forward or backward integrate into areas which can enhan<

22、/p><p>　　Each value activity has a set of unique cost drivers that explain variations in costs in that activity [Shank, 1989]. Thus, each value activity has its unique sources of competitive advantage. Companie

23、s are likely to face a different set of competitors at each stage. Some of these competitors would be more fully integrated companies and some of them would be more narrowly focussed specialists.</p><p>　　Va

24、lue Chain versus Value Added Analysis：</p><p>　　The value chain concept can be contrasted with the internal focus that is often adopted in management accounting. Management accounting, as explained in leadin

25、g textbooks, usually takes a "value-added" perspective, starting with payments to suppliers (purchases), and stopping with charges to customers (sales). The key theme is to maximize the difference--the value-ad

26、ded--between purchases and sales, under the assumption that this is the only way a firm can influence profits. We argue that the va</p><p>　　The value-added concept starts too late. Starting cost analysis wi

27、th purchases misses all the opportunities for exploiting linkages with the firm's suppliers. The word "exploit" does not imply that the relationship with the supplier is a zero sum game. Quite the contrary,

28、 it implies that the link should be managed so that both the firm and its supplier can benefit. For instance, when bulk chocolate began to be delivered in liquid form in tank cars instead of ten pound molded bars, an ind

29、ustrial </p><p>　　In addition to starting too late, the value-added analysis has another major flaw; it stops too soon. Stopping cost analysis at sales misses all the opportunities for exploiting linkages wi

30、th the firm's customers. Here again, we contend that the relationship with the customer need not be a zero sum game, but one in which both parties can gain. For instance, some container producers have constructed man

31、ufacturing facilities next to beer breweries and deliver the containers through overhead convey</p><p>　　The value chain framework highlights how a firm's products fit into the buyer's value chain. F

32、or instance, under the value chain framework, it is readily apparent what percentage the firm's product costs are in the buyer's total costs. The San Francisco Chronicle recently adopted JIT for paper delivery to

33、 its printing plant, a program only possible with close supplier cooperation.</p><p>　　Calculational Difficulties：</p><p>　　We do not wish to imply that constructing a value chain for a firm is

34、easy. There are several thorny problems to confront: calculating a value for intermediate products, isolating key cost drivers, identifying linkages across activities, and computing supplier and customer margins.</p&g

35、t;<p>　　The analysis starts by segmenting the chain into those components for which some firm somewhere does make a market.One could start the process by identifying every point in the chain at which an external

36、 market exists. This gives a good first cut at identifying the value chain segments. One can always find some narrow enough stage such that an external market does not exist. An example would be the progress of a roll of

37、 paper from the last press section of a paper machine to the first dryer se</p><p>　　Part of the "art" of strategic analysis is deciding which stages in the value chain can meaningfully be decouple

38、d conceptually and which cannot. Unless some firm somewhere has decoupled a stage by making a market at that stage, one cannot independently assess the economic profit earned at that stage. But the opportunities for mean

39、ingful analysis across a set of firms that have defined differently what they make versus what they buy and what they sell are often very significant. The fact that thi</p><p>　　Despite the calculational pro

40、blems, we contend that every firm should attempt to estimate its value chain. Even the process of performing the value chain analysis, in and by itself, can be quite instructive. In our experience, we have found this exe

41、rcise invaluable to managers by forcing them to carefully evaluate how their activities add value to the chain of customers who use their product (service).</p><p>　　CONCLUSION ：</p><p>　　We hav

42、e argued in this paper that the value chain need not be Just abstract conceptual tool, It can become a powerful tool of empirical analysis, even though actual examples of value chains are not yet available the published

43、literature. This paper presents a first attempt at a value chain for the coated paperboard carton business. The value chain analysis in this situation yields insights which are much different from those suggested by more

44、 conventional analytic tools. We contrasted the value </p><p>　　Since virtually no two companies compete in exactly the same set of value activities, value chain analysis is a critical first step in understa

45、nding how a firm is positioned in its industry. Building sustainable competitive advantage requires a knowledge of the full linked set of value activities of which the firm and its competitors are a part.</p><

46、p>　　Once the value chain is fully articulated, critical strategic decisions regarding make/buy and forward/backward integration become clearer. .. Investment decisions can be viewed from the perspective of their impac

47、t on the overall chain and the firm's position within it. For strategic decision making, cost analysis today cannot afford to ignore this critical dimension. The authors hope this paper will encourage more widespread

48、 attention to empirical estimation of value chains as a useful extensio</p><p>　　Source:Financial Management,2010(2):34-35.</p><p><b>　　譯文：</b></p><p><b>　　戰(zhàn)略成本管理&

49、lt;/b></p><p>　　摘要：價值鏈概念在戰(zhàn)略文獻中已經被討論超過十年了。作為一個組織我們思考戰(zhàn)略定位的一般理念，其意義被廣泛接受。但是，由于實證的例子在塑造成本分析概念中并不完善，所以缺乏相關的文獻。本文討論一種變相的實地研究領域中價值鏈的構造。成本管理的見解與那些被傳統(tǒng)分析技術所建議的分析技術（一個2x2的增長/份額矩陣和傳統(tǒng)成本分析）形成對比。該文章的目的是使我們了解如何建立和使用價值鏈管理

50、會計。作者認為這是個強大的概念，并且值得更多經驗研究，以使戰(zhàn)略觀點在管理成本分析中更加明確。</p><p>　　“會計系統(tǒng)確實為成本分析提供有用的數(shù)據(jù)，他們經常是在戰(zhàn)略成本分析中獲得的”。</p><p>　　——波特(1985，第63頁)</p><p>　　戰(zhàn)略成本管理(SCM)中最主要的的重點關注在成本管理工作。所述問題的形式:我們如何組織關于成本管理的想法

51、？在SCM框架,有效地管理成本需要一個廣泛的關注，并擴展到外面的公司。波特(1985)將其定義為“價值鏈”。價值鏈對于任何一個公司而言，其創(chuàng)造價值的活動都從基本原料來源開始，并通過最終產品傳遞到“最終消費者”手中。這種重點擴展到外部的公司。每個公司整體鏈創(chuàng)造價值的活動,它很可能只有一部分。我們意識到沒有企業(yè)可以在它們的運作中跨越整個價值鏈。</p><p>　　雖然價值鏈概念已經被討論了十多年，關于這個觀點的戰(zhàn)略

52、功效尚未被明確的表達。根據(jù)一個廣泛的文獻搜尋,我們找不到任何一個公司有一個完整的派生價值鏈。顯然，有必要開始記錄現(xiàn)實世界中如何在價值鏈框架提供戰(zhàn)略洞察力的實際例子，而這個不可能出現(xiàn)在其他框架。我們開始相信把這個觀點納入管理會計領域是很重要的。這篇文章試圖開始滿足這一需要。</p><p>　　戰(zhàn)略力量的價值鏈分析——基礎知識：</p><p>　　一個企業(yè)是否能夠發(fā)展和保持成本優(yōu)勢，根本上

53、取決于它的價值鏈相對于競爭對手的每一個價值鏈配置的配置。我們相信波特（1985）是正確的，他認為，在市場上的競爭優(yōu)勢，最終源自以較低的成本提供更好的顧客價值相等費用或等效顧客價值。從這個角度來看，價值鏈分析是必不可少的，以準確確定在該公司的部分鏈——從設計到分配——客戶價值可以提高或降低成本。正如沙克（1989）所說的，不顧企業(yè)上下游之間的聯(lián)系是很限制性的視角。</p><p>　　忽視價值鏈聯(lián)系的危險：<

54、/p><p>　　價值鏈框架是打破從基本原料進戰(zhàn)略相關部門到最終使用客戶活動鏈，以了解成本行為和分化源的方法。如前所述，一個公司通常只是在價值創(chuàng)造和交付系統(tǒng)活動大集中典型的一部分。即使在同一行業(yè)，在完全的市場競爭，同一套完全相同的同一組的供應商，我們知道沒有兩家公司的整體價值鏈上是獨一無二的。供應商不僅生產和提供一個企業(yè)的價值活動的投入，但重要的是影響公司的成本差別立場。</p><p>　　

55、例如，由小型造紙廠的發(fā)展降低了產品的用戶線，即客戶的客戶的經營成本——2向下價值鏈階段。同樣，客戶的行為可能對公司的價值活動產生重大影響。例如，當印刷機制造商創(chuàng)造了“3米”的寬度，造紙廠的盈利能力會受到影響，因為造紙機的寬度必須符合某些印刷機寬度的倍數(shù)。我們將更充分說明，一個企業(yè)要獲得和保持競爭優(yōu)勢，要了解整個價值創(chuàng)造和傳遞系統(tǒng)，而不僅僅是價值鏈中所參與的部分。供應商和客戶以及供應商的供應商和客戶的客戶是否有利潤對理解一個公司的成本/差

56、異化定位有重要意義，因為最終使用客戶最終支付整個價值鏈的利潤空間。</p><p>　　對不同競爭對手價值鏈的啟示：</p><p>　　如果競爭者A(在展覽最充分的綜合性公司)在每個鏈階段計算調整全部轉讓價格的市場競爭程度的資產回報率，它可以突出潛力的領域，該公司可以更經濟的境外購買而不是“制造”（制作或購買的戰(zhàn)略選擇）。一個完整的價值鏈,競爭對手B、C、D、E、F和G能夠確定是否有可能

57、進一步融入落后地區(qū),可以提高他們的表現(xiàn)。例如韋斯特瓦科，雖然仍擁有一個大信封轉換器，但最近停止生產信封紙。另一方面，誠品已售出其信封轉換業(yè)務,但仍然產生信封文件。韋斯特瓦科和誠品的這兩種選擇，雖然表面上不一致，但可給予合理具體的策略。</p><p>　　每一個價值活動都有一個獨特的成本驅動程序解釋成本費用這一活動（沙克，1989）。因此，每個價值活動有其獨特的競爭優(yōu)勢來源。公司每個階段面對的競爭對手有可能不同，

58、其中的一些競爭對手將更充分地整合公司，其中一些會更加重點突出專家的地位。</p><p>　　價值鏈與價值增值分析：</p><p>　　價值鏈的概念，往往是在管理會計中采納，它可以用來與內部的焦點對比。管理會計，在先進的教科書中解釋，通常需要以一個“增值”的角度來看，從供應商（購買）支付開始，并于客戶（銷售）收費停止。關鍵主題是最大限度地區(qū)別在購買和銷售之間的假設下的價值增值，這是唯一可

59、以影響公司利潤的方式。我們認為，價值鏈是探討戰(zhàn)略問題較有意義的方式，而不是增加價值。價值增值分析，在該公司只在自己的業(yè)務尋找提高利潤機會的情況下，很可能在兩個方面誤導:</p><p>　　增值概念開始的太晚，采購成本分析失去了與該公司的供應商聯(lián)系的所有的機會。這個“漏洞”并不意味著與供應商的關系是零和游戲。相反,這意味著，這個連接應該進行管理，以便這個公司和其供應商都可以受惠。例如，當散裝巧克力開始以液體形式提

60、供，而不是成型的十磅酒吧槽車，工業(yè)巧克力公司（即供應商）淘汰了模型條和包裝他們的成本，糖果生產商節(jié)省了拆包和熔融的成本（波特，1985）。</p><p>　　除了開始為時已晚，增加值的分析還有另一個重大缺陷，即它停止太快。停止銷售成本分析錯過對利用與公司的客戶聯(lián)系的所有的機會。在這里，我們主張，與客戶的關系不一定是零和游戲，雙方在其中可以得到利益。例如，一些生產商已建成靠近啤酒釀酒廠的集裝箱制造工廠和通過空中輸

61、送機的容器直接傳送到客戶的生產線。通過加快這些龐大、笨重的重型集裝箱運輸，這導致兩個容器生產商及其客戶大幅降低成本（何哥特和莫里斯,1989）。</p><p>　　價值鏈的框架充分體現(xiàn)了一個公司的產品如何適合地進入買方的價值鏈。例如，在價值鏈的框架內，很容易看出公司的產品費在買方的總費用的百分比?！杜f金山紀事報》最近接受JIT作為紙張交貨的印刷廠，這是一個只可能與密切的供應商合作的程序。</p>

62、<p><b>　　計算的困難：</b></p><p>　　我們不希望暗示構建企業(yè)的價值鏈很容易。有幾個棘手的問題需要面對：計算一個中間產品的價值，分離關鍵成本動因，確定活動之間的聯(lián)系，計算供應商和客戶的利潤。</p><p>　　分析通過細分鏈許多組件為一些公司創(chuàng)造市場開始。人們可以從確定在每一個鏈中的一個外部市場存在問題的過程開始。這給出了一個在確定價

63、值鏈階段良好的首次剪輯。人們總是可以找到這樣一些足夠窄的一個外部市場不存在的階段。一個例子是一卷紙首次從去年造紙機壓榨部上的同一臺機器推出的進展。通過連續(xù)流動造紙機，顯然沒有外部市場對于紙張需求的一半！因此，在價值鏈中不同的階段造紙機可能無法運行。</p><p>　　在價值鏈上，“藝術”戰(zhàn)略分析的一部分決定哪些階段可以的被分離概念有意義，而哪些則不能。除非一些公司通過制造買賣興旺假象使一個地方有一個脫鉤，否則就

64、不能獨立地評估經濟在這個階段所賺取利潤。但有意義的分析的機會是一套不同的公司所作的定義。他們買的是什么,他們賣的是什么常常是非常重要的。事實上這并非不可能，在我們看來，它是可能的……</p><p>　　盡管有計算問題，但是我們認為，每家公司都應該嘗試估算它的價值鏈。即使是履行過程中的價值鏈分析,并就其本身而言，是可以很有教育意義的。在我們的經驗中，我們發(fā)現(xiàn)對于管理人員而言這項工作非常寶貴，它迫使他們仔細評估他們

65、的活動，如何讓使用他們的產品（服務）的顧客價值鏈增值。</p><p><b>　　結論：</b></p><p>　　我們認為,在本文討論的價值鏈不僅僅是一個抽象概念工具，它可以成為一個強大的經驗分析工具,盡管學術上實際價值鏈的例子還沒有公布。本文提出了一種在涂布紙板箱業(yè)務價值鏈的首次嘗試。傳統(tǒng)的分析工具存在重大差異的價值鏈分析，在這種情況下產生的見解越來越多。我們

66、從傳統(tǒng)的管理會計和增長矩陣的角度看問題，做了與項目價值視角分析視角(通過缺陷分析)對比。在這種情況下的價值鏈分析有助于研究和驗證更多傳統(tǒng)分析出現(xiàn)的影響。從供應鏈的角度來拓展我們管理成本分析的能力是有意義的。 </p><p>　　由于幾乎沒有兩家公司的競爭有完全相同的一套價值活動，價值鏈分析在了解公司在同行業(yè)中如何被定位中是關鍵的第一步。建立可持續(xù)的競爭優(yōu)勢需要全部的有關公司和它的競爭對手的相關知識。</p