战略成本管理价值链的视角外文翻译.docx
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战略成本管理价值链的视角外文翻译.docx
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战略成本管理价值链的视角外文翻译
原文:
StrategicCostManagement:
The
ValueChainPerspective
Oneofthemajorthemesinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementefforts.Statedinquestionform:
Howdoweorganizeourthinkingaboutcostmanagement?
IntheSCMframework,managingcostseffectivelyrequiresabroadfocus,externaltothefirm.Porter[19851hascalledthisthe"valuechain."The"Valuechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers'hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.
AfirmsuchasChevroninpetroleumspanswidesegmentsofthevaluechaininwhichitoperates,fromoilexplorationtoservicestations,butitdoesnotspantheentirechain.Fiftypercentofthecrudeoilitrefinescomesfromotherproducers,andmorethanonethirdoftheoilitrefinesissoldthroughotherretailoutlets.Also,Chevronisnotintheautobusinessatall,themajoruserofgasoline.Morenarrowly,afirmsuchasMaxusEnergyisonlyintheoilexplorationandproductionbusiness.TheLimitedStoresarebig"downstream"inretailoutletsbutownnomanufacturingfacilities.ReebokIsafamousshoebrand,butthefirmownsveryfewretailoutlets.Reebokdoes,however,ownitsfactories.
Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewerenotabletofindevenonecomplete,empiricallyderivedvaluechainforafirm.ThereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframeworkprovidesstrategicInsightsthatareunlikelytoemergefromotherframeworks.Webelieveitisimportanttobegintobringthisperspectiveintothedomainofmanagerialaccounting.Thispaperisanattempttobegintofillthisneed.
Strategicpowerofthevaluechainanalysis-thebasics
Whetherornotafirmcandevelopandsustaindifferentiationand/orcostadvantagedependsfundamentallyontheconfigurationofitsvaluechainrelativetothevaluechainconfigurationofeachofitscompetitors.WebelievePorter[1985]iscorrectwhenhearguesthatcompetitiveadvantageinthemarketplaceultimatelyderivesfromprovidingbettercustomervalueforequivalentcostorequivalentcustomervalueforalowercost.Fromthisperspective,valuechainanalysisisessentialtodetermineexactlywhereinthefirm'ssegmentofthechain—fromdesigntodistribution—customervaluecanbeenhancedorcostslowered.AsarguedbyShank[1989],ignoringlinkagesupstreamfromthefirmaswellasdownstreamisjusttoorestrictiveaperspective.
DangerofIgnoringValueChainLinkages
Thevaluechainframeworkisamethodforbreakingdownthechainofactivitiesthatrunsfrombasicrawmaterialstoend-usecustomersintostrategicallyrelevantsegmentsInordertounderstandthebehaviorofcostsandthesourcesofdifferentiation.Asnotedearlier,afirmistypicallyonlyapartofthelargersetofactivitiesinthevaluecreationanddeliverysystem.Sincenotwofirmsofwhichweareaware,eveninthesameindustry.competeinexactlythesamesetofmarketswithexactlythesamesetofsuppliers,theoverallvaluechainforeachfirmisunique.SuppliersnotonlyproduceanddeliverInputsusedinafirm'svalueactivities,buttheyimportantlyinfluencethefirm'scost/differentiationposition.Forexample,developmentsbysteel"mini-mills"loweredtheoperatingcostsofwireproductsuserswhoarethecustomersofthecustomersoftheminimill—2stagesdownthevaluechain.Similarly,customer'sactionscanhaveasignificantImpactonthefirm'svalueactivities.Forexample,whenprintingpressmanufacturerscreateanewpressof"3meters"width,theprofitabilityofpapermillsisaffected,becausepapermachinewidthsmustmatchsomemultipleofprintingpresswidth.Millprofitisaffectedbycustomeractionseventhoughthepapermillis2stagesupstreamfromtheprinterwhoisacustomerofthepressmanufacturer!
Aswewilldiscussmorefullybelow,gainingandsustainingcompetitiveadvantagerequiresthatafirmunderstandtheentirevaluecreationanddeliverysystem,no(justtheportionofthevaluechainInwhichitparticipates.Suppliersandcustomersandsuppliers'suppliersandcustomers'customershaveprofitmarginsthatareimportanttoidentifyinunderstandingafirm'scost/differentiationpositioning,sincetheend-usecustomersultimatelypayforallthe
profitmarginsalongtheentirevaluechain.
ValueChainversusValueAddedAnalysis
Thevaluechai
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- 战略 成本 管理 价值链 视角 外文 翻译