戰(zhàn)略成本管理的框架【外文翻譯】_第1頁
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1、本科畢業(yè)論文（設計）外文翻譯原文一：原文一：AFramewktoAccomplishStrategicCostManagement1.0IntroductionCurrentlyeconomictechnologicaldevelopmentsaregrowingfasterinanunprecedentedway.Theoutcomeischangingagreatdealofconceptstransactionsincreasin

2、gcompetitionalloverthewld.GATTagreementemergingoflargeconglomeratesextendingcompetitionzonetoencompassthewholewld.Inadditiontheimprovementsininfmationtechnologycommunicationmeansproductionsystemsopennewhizons.Torespondga

3、nizationsshouldcreatesustainablecompetitiveadvantagestomaintaincurrentcustomersacquiremecustomers.Strategicmanagementisthebestmeanstoexceedrivalsatshtlongruns.Strategicmanagementisdefinedasetofanalysisdecisionsactivities

4、madebyanganizationtocreatesustaincompetitiveadvantage.It’sacteristicisconcentratingongeneralganizationalgoalsallstakeholdersshouldparticipateindecisionmakingwkingthroughonevisiontoincludebothshtlongperspectivesrecognizet

5、radeoffsbetweeneffectivenessefficiency.[DessLumpkin(2003)].Someresearchers[e.g.Hiltonetal.(2000)]believethattraditionalcostsystemsarenotvalidtocopewithstrategicmanagementperiphery.Thesesystemsfocusonmeasuringcontrollingp

6、roductcosts.Therefetheyarenotproducinginfmationneededatcurrentbusinessenvironment.Asaresultcostmanagementconceptemerges.Thissystemaimstoproduceacontinuouscycleofinfmationaboutactivitiesatbothshtrunlongruntoaddvaluetocust

7、omersreducecosts[Hamilton(2004)Hngrenetal.(2003)accountinginfmationsystem.Thissystemaimstogenerateinfmationneededtohelpganizationstocreatecompetitiveadvantagestoholdattractcustomers.InadditiontomeasuringcontrollingcostsS

8、CMproducefinancialnonfinancialinfmationatshtrunlongrunaswelltoaddvaluetocustomersindertoprevailovercompetitsreducecostsatthesameconsideringallstakeholderinterests[Hngrenetal.(2003)Barfieldetal.(2001)Hiltonetal.(2000)].Th

9、eessenceofcostmanagementistoutilizeagroupoftoolstogenerateinfmationregardingplanningdecisionmakingcontrolatbothshtrunlongrunindertohelpganizationsmanagementtocreateproductsprovideserviceswithmeeffectiveefficientwaycompar

10、ingwithcompetits[Hngrenetal.(2003)HansenMowen(2000)Hiltonetal.(2000)].Itisarareeventtofindanintegratedframewkfcostmanagement.Figure1illustratesageneralvisionofcostmanagementsystemthatintendstomaximizeprofitatbothlongruns

11、htrun[Agrawaletal.(1998)].Figure1presentsagoodvisionofcostmanagement.Thisvisionisbasedonthreeconstituents:topmanagementcommitmentwkersinvolvementEstablishmentofaselfperpetuatingsystemofimprovement.Nohelessitmaybeunaccept

12、ablebymostofresearchers.Thevisioncontainsafewinterconnectedtoolstoaccomplishcostmanagementignesmanyimptanttoolsconsideredbypriresearchsuchasvaluechainanalysistargetcosting.InadditionvisionshowninFigure1didnotreflectretic

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