我們需要戰(zhàn)略成本管理[外文翻譯]7頁(yè)

1、本科畢業(yè)論文（設(shè)計(jì)）外 文 翻 譯原文：We need strategic cost management We need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many comp

2、anies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to

3、 the cost of this topic.     In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of ent

4、erprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management t

5、opics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost managem

6、ent efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the

7、addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.   So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term go

8、als and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate str

9、ategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of

10、business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.   In t

11、he background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into s

12、o targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.   The basic tools of strategic cost management cost management strategy has three e

13、lements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools. (A) of the value chain analysis of each end product from initial raw materials into

14、the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain an

15、alysis can be divided into industry specific value chain analysis, value chain analysis and value chain analysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the

16、value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.   (B) the strategi

17、c positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the

18、 market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy mo

19、st clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can creat

20、e and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher ea

21、rnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better qu

22、ality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, suc

23、h as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make their own unique nature of the business, focusing on innovation. In addition to these, other common gathering strategi

24、es targeted strategic positioning, life cycle strategy and integration strategy and so on.   (C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on

25、 the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the

26、form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control,

27、such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic tic

28、keting system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.   Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard b

29、usiness review. August.pp.112-135.譯文：我們需要戰(zhàn)略成本管理我們需要戰(zhàn)略成本管理？就像之前提到的，全球的金融危機(jī)繼續(xù)，金融危機(jī)的時(shí)段過(guò)去后，提高效率，降低成本，已成為許多公司的最終武器。因此，從歐洲到美洲，從全球國(guó)內(nèi)，解雇他人引起了很大波動(dòng)。各企業(yè)開(kāi)始管理各自的財(cái)產(chǎn)，控制開(kāi)支，降低很多這些所有與費(fèi)用標(biāo)準(zhǔn)相關(guān)的課題。事實(shí)上，公司降低成本費(fèi)用不應(yīng)毫無(wú)識(shí)別、不加選擇。如果業(yè)務(wù)經(jīng)理支出出現(xiàn)切斷多余的，也是可能的，但這削弱了企業(yè)的競(jìng)爭(zhēng)力，從而影響業(yè)務(wù)，結(jié)果弊大于利。因此，經(jīng)理應(yīng)該是從企業(yè)戰(zhàn)略的角度來(lái)控制成本，避免損壞價(jià)值的核心要素。有些方法對(duì)供應(yīng)商的成本管理資源為似乎是

30、成本昂貴。然而,組織研究就是他們能達(dá)成一致極高的投資回報(bào)在供貨成本管理的工作。錢花在供貨成本管理的工作。供應(yīng)商開(kāi)發(fā)及其他工具和方法支付本身了多次從降低成本，最低的價(jià)格支付。大財(cái)富500強(qiáng)的公司、成功的戰(zhàn)略成本管理可能意味著增加專門人員負(fù)責(zé)供應(yīng)商成本為更小的組織管理?？赡軟](méi)有盡可能高的持續(xù)的需要,或盡可能高的資產(chǎn)基地。那么，什么是戰(zhàn)略成本管理？可以定義為建立他們的基本長(zhǎng)期目標(biāo)，必須采取必要的行動(dòng)計(jì)劃和資源配置，來(lái)引導(dǎo)整體計(jì)劃。所謂的戰(zhàn)略成本管理研究從戰(zhàn)略角度提出了成本控制。在確定的原則下，企業(yè)戰(zhàn)略成本管理的戰(zhàn)略選擇和設(shè)計(jì)將會(huì)導(dǎo)致最后的交貨的商業(yè)產(chǎn)品和服務(wù)降低成本，但是并不是每一個(gè)部分都追求最低的

31、成本。包括兩個(gè)層面的內(nèi)容：一個(gè)從成本角度來(lái)看，選擇及優(yōu)化經(jīng)營(yíng)戰(zhàn)略的實(shí)施；第二，成本控制策略。戰(zhàn)略成本管理思想的理論框架下的戰(zhàn)略成本管理的一般方法和總結(jié)，決定了戰(zhàn)略成本管理的理論與方法。在這一背景的危機(jī)下，更需要遵循戰(zhàn)略成本管理思想，選擇切割不重要環(huán)節(jié)使費(fèi)用急劇減少，但不排除這種可能擴(kuò)大到影響企業(yè)目標(biāo)實(shí)現(xiàn)，所以有緊松，聰明的削減成本，不僅僅是降低成本，關(guān)鍵是不損害公司健康，甚至提高核心競(jìng)爭(zhēng)力的理想選擇。戰(zhàn)略成本管理有三個(gè)要素：價(jià)值鏈分析、戰(zhàn)略定位分析、戰(zhàn)略成本動(dòng)因分析。戰(zhàn)略管理框架與成本要素的三種基本的分析工具密切相關(guān)。(一)價(jià)值鏈分析：每個(gè)最終產(chǎn)品原料從最初的手直到到達(dá)最終消費(fèi)者，中間穿過(guò)許多相關(guān)的操作程序，這些操作程序既是一