外文翻譯-- 運(yùn)營戰(zhàn)略和成本管理

1、中文 中文 4650 字， 字，2600 英文單詞， 英文單詞，16500 英文字符 英文字符本 科 畢 業(yè) 論 文 外 文 資 料 翻 譯系 別： 經(jīng)濟(jì)系 專 業(yè)： 會(huì)計(jì)學(xué) 姓 名： 名： XX 學(xué) 號(hào)： 號(hào)： XX 指導(dǎo)教師： XX 職 稱： 稱： 講師 201 年 月

2、 日companies with their choice for more advantageous corporate actions, thus becoming more profitable and competitive. The alignment between the companies’ cost management methods and competitive strategies allows obt

3、aining improvements in globalized operations productivity and competitivity.2 RESEARCH PROBLEMThe research problem was that of analyzing how cost management models –when using traditional costing and activity-based costi

4、ng methods -, can support operations management, as well as to verify the feasibility and adequacy of the activity based management model in the development of a global cost-centered competitive strategy, verifying its e

5、fficacy in the companies’ global corporate strategy management.2.1 RESEARCH METHODOLOGYFirstly, the literature on strategic management, globalized operations management, and activity-based management is reviewed. Multipl

6、e case studies were also conducted to demonstrate the efficacy of the use of cost management model saligned to operation strategy. The purpose of the research was to understand how economic information provides support

7、to competitive strategies, and how the alignment between cost management models and operations global strategy is conducted. Therefore, based on the theoretical references studied, the following propositions are investig

8、ated: Corporate strategy requires economic information in several formats –information on product costs, processes, trade channels, networks and supply chains etc.The decisions on the different aspects of operations mana

9、gement (planning, organization, decision and control), have to consider mainly economic and financial, besides physical, operational, technological and institutional information. Economic decisions affect globalized oper

10、ations day-to-day. The activity-based management model provides an efficient way for themanagement of global and inter-regional operation goals. To investigate the research problem and the propositions posed, the option

11、was for a qualitative research, developed by means of the multiple case studies approach (Yin, 1991).The research protocol was structured on the research questionnaire presented in Annex I, serving as a base for collecti

12、ng data in the companies researched, the responses of which supported the case studies that will be presented further on. The summarized research questionnaire below has the following structure: Question 1 assesses wheth

13、er the companies fit the scope of the research.Questions 2 and 3 verify how companies plan their operations and deal with the tradeoffsresponsible for their competitivity (Wild, 1977; Skinner, 1996).Questions 4 and 6 eva