2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、外文文獻翻譯譯文一、外文原文原文：原文：Interfirmganizations:aNewPerspectivefCostManagement1、AbstractInterfirmganisationsarereceivingincreasingattentioninthemanagementliteratureowingtotheirsuperiperfmanceintermsoffastgrowthincreasedflexibil

2、ityefficiency.Effectivedesignoftheseganisationsdependsonthechoiceofwhichactivitiestoperfminternallywhichtooutsourcealsoonhowtomanagerelationshipswithinthewk.Buildingontheemergingfieldofstrategiccostmanagementstudiesthisp

3、aperpresentsageneralframewkthatsupptstherationaleunderpinningthecoststructureeffectivenessofinterfirmganisations.Specificallyitfocusesonthreeimptantcostdriversrelatingto:a)howtransactionswithpartnersaresettledb)howtechno

4、logicalinterfaceswithpartnersaremanagedc)howactivitiesaredistributedamongpartners.ThemodelisthenappliedtoanItalianfirmoperatingintheelectronicsindustry.Thiswkistobeconsideredasawkinprogressbutneverthelessitprovidestwomaj

5、contributions.Atatheeticallevelwhilethetraditionaltransactionalapproachfocusesonthenatureontheobjectoftherelationshipsthispaperextendsitsattentiononthetechnologicalstructuremanagerialprocessthatmaketransactionswiththeext

6、ernalenvironmentpossible.Atamethodologicallevelouraimistooperationthedatacollectionprocessindertoanalysetheeffectsonthefirm’scoststructureofdifferentwaysofinteractingwiththeactsofthevaluechain.Takinginterfirmrelationship

7、sratherthansingleunitsasitsfocusthispaperstressestheideathatafirmscostsstructureisstronglyimpactedbytwomaintypesofdecisions:1)itschoiceoftaskenvironment(Thompsonpresentsafirstrationalizationoftheideaofintegratingthesedif

8、ferentperspectiveswithinasingleinterpretativemodel.Afterabriefsurveyofthemaintheeticalcontributionstothistopicaproposalwillbesetout.ToconcludethepaperthismodelisthenappliedtothecostsstructureofanItalianelectronicsfirm.Ou

9、ranalysisdrawsonanumberofrecentdevelopmentswithinSCMwhichwethenextendintonewcontexts:costsanalysisinawkperspective.2.StrategicwksNewtechnologieslieattheheartofcurrentganizationaldevelopmentsthishastwopredictableapparentl

10、yvitalconsequences(Friedberg2000).Ifontheonehtechnologythesearchfcompetitivitythroughspecialisationencouragethebreakingdownofmanufacturingganizationsintowksontheothertheliteraturehasshownhowinterfirmcooperationprovidesth

11、egluethatenablesthesewkstoassumethefeaturesoffullyfledgedvaluesystemsstrategicwks.Suchawkisasetofindependentbutganizationallycohesivefirmscapableofproducingproductsunthinkablefthesingleunitwhileachievinghighratesofgrowth

12、fosteringinnovationreducingtimetomarket(ClarkFujimoto1991)enhancingflexibilityadaptabilitysharingR&Drisks(Westney1988).ganizationalmodelsalongtheselinesbringavarietyofbenefits.Outsourcingcutsproductioncostsstimulatesprod

13、uctprocessinnovationwhilecloserelationshipswithpartnerscanleadtoimprovedproductqualityfasterinfmation.wkedfirmsareinapositiontoscaledowntheamountspentoninvestmentreducetheiroperatingleverageacquiregreaterflexibilityopenu

14、pnewstrategicoptions(Kogut1991).wkspursueatoncetheefficiencytypicalofcontractsspecialisationthetechnologicalinfmationlearningbenefitsofverticalintegration.Thefirmsthatbelongtosuchwksactontheonehlikestronglyintegratedunit

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