戰(zhàn)略成本管理價值鏈的視角【外文翻譯】

1、原文：原文：StrategicCostManagement:TheValueChainPerspectiveOneofthemajthemesinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementeffts.Statedinquestionfm:HowdoweganizeourthinkingaboutcostmanagementIntheSCMframewkmana

2、gingcostseffectivelyrequiresabroadfocusexternaltothefirm.Pter[19851hascalledthisthe“valuechain.“The“Valuechain“fanyfirminanybusinessisthelinkedsetofvaluecreatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheu

3、ltimateenduseproductdeliveredintothefinalconsumershs.Thisfocusisexternaltothefirmseeingeachfirminthecontextoftheoverallchainofvaluecreatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirev

4、aluechaininwhichtheyoperate.AfirmsuchasChevroninpetroleumspanswidesegmentsofthevaluechaininwhichitoperatesfromoilexplationtoservicestationsbutitdoesnotspantheentirechain.Fiftypercentofthecrudeoilitrefinescomesfromotherpr

5、oducersmethanonethirdoftheoilitrefinesissoldthroughotherretailoutlets.AlsoChevronisnotintheautobusinessatallthemajuserofgasoline.MenarrowlyafirmsuchasMaxusEnergyisonlyintheoilexplationproductionbusiness.TheLimitedStesare

6、big“downstream“inretailoutletsbutownnomanufacturingfacilities.ReebokIsafamousshoebrbutthefirmownsveryfewretailoutlets.Reebokdoeshoweverownitsfacties.Thoughthevaluechainconcepthasbeenaroundfmethan10yearsthestrategicpowero

7、fthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearchwewerenotabletofindevenonecompleteempiricallyderivedvaluechainfafirm.Thereisaclearneedtobegintodocumentrealwldexamplesofhowthevaluechainframewkprovi

8、desstrategicInsightsthatareunlikelytoemergefromotherframewks.Webelieveitisimptanttobegintobringthisperspectiveintothedomainofmanagerialaccounting.Thispaperisanattempttosustainingcompetitiveadvantagerequiresthatafirmunder

9、sttheentirevaluecreationdeliverysystemno(justtheptionofthevaluechainInwhichitparticipates.Supplierscustomerssupplierssupplierscustomerscustomershaveprofitmarginsthatareimptanttoidentifyinunderstingafirmscostdifferentiati

10、onpositioningsincetheendusecustomersultimatelypayfalltheprofitmarginsalongtheentirevaluechain.ValueChainversusValueAddedAnalysisThevaluechainconceptcanbecontrastedwiththeinternalfocusthatisoftenadoptedinmanagementaccount

11、ingasalludedtointhequoteattheoutsetofthispaper.ManagementaccountingasexplainedInleadingtextbooksusuallytakesa“valueadded“perspectivestartingwithpaymentstosuppliers(purchases)stoppingwithgestocustomers(sales).Thekeythemei

12、stomaximizethedifference—thevalueadded—betweenpurchasessalesundertheassumptionthatthisistheonlywayafirmcaninfluenceprofits.Wearguethatthevaluechain—notvalueadded—isthememeaningfulwaytoexplestrategicissues.Valueaddedanaly

13、sisinwhichthefirmfocusesonlyonitsownoperationsinlookingfprofitenhancementopptunitiescanbequitemisleadingintwoways:Thevalueaddedconceptstartstoolate.Startingcostanalysiswithpurchasesmissesalltheopptunitiesfexploitinglinka

14、geswiththefirmssuppliers.Thewd“exploit“doesnotimplythattherelationshipwiththesupplierisazerosumgame.Quitethecontraryitimpliesthatthelinkshouldbemanagedsothatboththefirmitssuppliercanbenefit.Finstancewhenbulkchocolatebega

15、ntobedeliveredinliquidfmintankcarsinsteadoftenpoundmoldedbarsanindustrialchocolatefirm(i.e..thesupplier)eliminatedthecostofmoldingbarspackingthemaconfectioneryproducersavedthecostofunpackingmelting[Pter1985].Inadditionto

16、startingtoolatethevalueaddedanalysishasanothermajflawitstopstoosoon.Stoppingcostanalysisatsalesmissesalltheopptunitiesfexploitinglinkageswiththefirmscustomers.Hereagainwecontendthattherelationshipwiththecustomerneednotbe