供应链的战略成本管理

本科毕业论文外文翻译供应链中的战略成本管理-结构性成本管理Strategic Cost Management in Supply ChainsPart 1: Structural Cost ManagementShannon W. Anderson and Henri C. DekkerAbstract: Strategicost management is the deliberatelignment of a firm sresources and associatectost structurwith long-termstrategyand short-terntacticsAlthough managers continueto pursueefficiencynd effectivenewithinthe firm increasinglymprovements are obtainedacrossthe value chain: throughreconfiguringirm boundaries,relocatingesources, reengineering processes, and re-evaluating product and service offerings in relation to custom requirementsln thisarticle^e review strategicostmanagement, especiallytructuraclost management. Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherentwith firm strategy. Key wards: structural cost managementpljsichan；competitive Advantage1 INTRODUCTIONThe prevalence in the current business press about acquisitions, restructuring, outsourcing, and shoring indicates the vigor with which firms are engaged in the modern cost management. There a shift from prior internal processes for efficiency and effectiveness, firms are attempt to ma costs throughout the value chain. As the value of purchased materials and services as a share selling price has increased , firms find themselves managing complex supply chains, that includ global suppliers, contract manufacturers, service centers and so on. Firms should pay attention the value chain, so that they can obtain the room of development.2 STRATEGIC COST MANAGEMENTCost management researc 出 as tended to fallintotwo relate&treams.The firsresearch stream examine whether and how firms configure accounting data to support v...