管理整個價值鏈成本和成本結(jié)構(gòu)戰(zhàn)略成本管理研究[文獻(xiàn)翻譯]

1、原文：原文：ManagingCostsCostStructurethroughouttheValueChain:ResearchonStrategicCostManagementStrategiccostmanagementisdeliberatedecisionmakingaimedataligningthefirm’scoststructurewithitsstrategyoptimizingtheenactmentofthestr

2、ategy.Alignmentoptimizationmustcomprehendthefullvaluechainallstakeholderstoensurelongrunsustainableprofitsfthefirm.Strategiccostmanagementtakestwofms:structuralcostmanagementwhichemploystoolsofganizationaldesignproductde

3、signprocessdesigntobuildacoststructurethatiscoherentwithstrategyexecutionalcostmanagementwhichemploysvariousmeasurementanalysistools(e.g.varianceanalysisanalysisofcostdrivers)toevaluatecostperfmance.InthischapterIdevelop

4、amodelthatrelatesstrategiccostmanagementtostrategydevelopmentperfmanceevaluation.Iarguethatalthoughmanagementaccountingresearchhasadvancedourunderstingofexecutionalcostmanagementothermanagementfieldshavedonemetoadvanceou

5、runderstingofstructuralcostmanagement.Ireviewresearchinavarietyofmanagementfieldstoillustratethispoint.Iconcludebyproposingthatmanagementaccountingresearchersareuniquelyqualifiedtocreateabodyofstrategiccostmanagementknow

6、ledgethatunifiesstructuralexecutionalcostmanagement.[Competitive]pressuresmeanthatmanybusinessesdesperatelyneedanewapproachtomanagingcostsonethatreducesthemoverthelongterm…Theprocessofloweringoverheadcostssustainablyisde

7、epermesubtlethanmostcompaniesrealize.Thetacticalmarginimprovementsthatmightbeenoughtomeetaoneoffquarterlyearningsgaptocompensatefadelayedproductlaunchwillnotbringaboutdeeplyembeddedchangewhilemebroadlyambitiouscostreduct

8、ionprogramsoftenlosetheirimpetusaftertheinitialefft.Companiesthattrulytransfmtheirapproachtooverheadcostsbycontrastdesignsustainabilityintotheheartoftheirprogramsaligningtheircostswiththeirstrategiesmaintainingastrongcom

9、mitmenttotheefft.educatsteachthetoolsofexecutionalcostmanagementratherthanthestructuralcostmanagementthatisassociatedwithcreatinginnovativebusinessmodels.2.Researchersfromdifferentmanagementtraditionshavestudiedtheperfma

10、nceeffectsofganizationaldesignproductdesignprocessdesigninisolatedpartsoftheganization(e.g.productdevelopmentmanufacturingmarketingsaleslogisticsdistribution).Sincethesestrategicdecisionstypicallydefinethegrossparameters

11、ofthefirm’scoststructurethereismuchtobelearnedaboutstructuralcostmanagementfromthesestudies.Othermanagementdisciplineshavealsobeenmeattunedthanaccountingtotheprevalenceofnewganizationalfmsthatspanfirmboundaries(Kinney200

12、1Hopwood1996Otley1994).Inthatthesenewganizationalfmsareexplainedinpartasatransactionscostminimizingsolution(Williamson1985)theimptanceofcostmanagementisclear.Yetmanagementaccountingtextsoftengiveonlycursyconsiderationtos

13、trategicchoicessuchasoutsourcingmakebuydecisions.Insumalthoughmanydecisionsthataretakentoalignafirm’sstrategywithitsstructurehavesignificantimplicationsfthelevelvolatilityofcostsdisparatestudiesonthisphenomenonhavenotyie

14、ldedaunifiedbodyof“strategiccostmanagement”knowledge.3.Managementaccountingresearchersarewellsuitedtothetaskofcreatingaunifiedbodyofstrategiccostmanagementknowledge.Trainingintheeconomicsofthefirmtheceaccountingprinciple

15、sofmeasurementmanagementcontrolareessentialingredientsfweighingeconomicconsequencesofalternativeactions.Howeverinspiteofearlieradmonitionsfaccountingresearcherstotakeamestrategicviewofcostmanagement(e.g.Bromwich19881990B

16、romwichBhimani1989)inspiteofrecentdevelopmentsaimedatlinkingperfmanceevaluationtostrategy(e.g.KaplanNton19962004)costmanagementremainsnarrowlyfocusedonexecutionalcostmanagementtypicallywithincircumscribedganizationalboun