我們需要戰(zhàn)略成本管理

本科畢業(yè)論文（設計）外文翻譯原文：WeneedstrategiccostmanagementWeneedstrategiccostmanagement?Asnotedearlier,theglobalfinancialcrisiscontinuestowantonlyslightly,off-seasonalreadyunsolicited,butalsotoayearwasbad,butevenworsethisyear,Xi.Improveefficiency,reducecosts,manycompanieshavebecomeoneoftheultimateweapon.Consequently,fromEuropetotheAmericas,fromglobaltodomestic,soundedadismissal,causedmanylargeandsmallvibration.VariousenterprisesbeganWujintheirownproperty,tocontrolexpenditure,loweringofstandards,sotheseareallrelatedtothecostofthistopic.Infact,thecompaniescutcosts,allcostsshouldnotbewithoutidentification,"indiscriminatewhiteuniform."Ifabusinessmanagertoeveryexpenditureappearstocutofftheexcess,itislikelythisweakenedthecompetitivenessofenterprisesandthusaffectsthebusiness,resultsofmoreharmthangood.Therefore,managersshouldbetheperspectiveofcorporatestrategytocontrolcostsandavoiddamagetothevalueofthosecoreelementsofthedecision.Consequently,cost-plusstrategy,itleadstostrategiccostmanagementtopics.Hesuggestedapproachfordedicatingresourcestosuppliercostmanagementmayseemcostprohibitive.However,theorganizationsstudiedunanimouslyagreethattheyreceiveextremelyhighreturnsontheirinvestmentsinsuppliercostmanagementefforts.Themoneyspentonsuppliercostmanagementefforts.Themoneyspentonsuppliershould-costanalysis,supplierdevelopment,andothertoolsandapproachespaysforitselfmanytimesoverintermsofreducingcostsandbottom-linepricespaidtosuppliers.forlargefortune500companies,successfulstrategiccostmanagementmaymeantheadditionofdedicatedpersonneltofocusonsuppliercostmanagement.forsmallerorganizationswhichmightnothaveasgreatanon-goingneed,orasgreatanassetbase.So,whatisstrategiccostmanagement?Strategycanbedefinedastheestablishmentoftheirfundamentallong-termgoalsandtoachievethegoalstotakethenecessaryactionplanningandresourceallocation,istoguidetheoverallplansandstrategies.Theso-calledstrategiccostmanagementfromastrategicperspectivetostudytheformationandcontrolcosts.Inestablishedundertheprincipleofcorporatestrategy,intermsofcostmanagementforthestrategicchoiceanddesign,itwillleadtothefinaldeliveryofbusinessproductsandservicestolowercosts,noteverypartofShangDuZhuiqiulowestcost.Includestwolevelsofcontent:onefromacostperspective,theselectionandoptimizationofbusinessstrategy;Second,theimplementationofcostcontrolstrategies.Strategiccostmanagementthinkingonstrategiccostmanagementtheoreticalframeworkofthegeneralandsummary,whichdeterminesthestrategiccostmanagementtheoryandmethodologytostartthebasicideas.Inthebackgroundofthecrisisunderthecost-cutting,moreXuyaofollowstrategiccostmanagementthinking,tohaveachoicecut,notimportantlinkintheconductoflargeKeYidrasticcuts;andtherelatedcorecompetitiveLi'sGuanjianyaosu,butnotruleoutthepossibilityofexpandingintosotargeted,therearetightwithloose,smart,cost-cutting,asquareisnotonlylowercosts,butalsowithoutprejudicetothecompanyhealthandevenenhancethecorecompetitivenessoftheidealchoice.Thebasictoolsofstrategiccostmanagementcostmanagementstrategyhasthreeelements:valuechainanalysis,strategicpositioninganalysisandcostdriveranalysis.Theyalsoanalyzedintheframeworkofstrategicmanagementandcostfactorscloselyrelatedtothethreebasicanalysistools.ofthevaluechainanalysisofeachendproductfrominitialrawmaterialsintothehandsuntilitreachesthefinalconsumer,intermediatetogothroughnumerousinterrelatedoperatingprocedures,theseoperatingproceduresisbothaproductoftheproductionprocess,butitisalsoavalueformationandvalue-addedprocesstoformthevaluechain(Value-chain).Valuechainanalysiscanbedividedintoindustryspecificvaluechainanalysis,valuechainanalysisandvaluechainanalysisofcompetitors.Throughtheanalysisoftheindustryvaluechain,weunderstandthepositionofenterprisesinindustryandtradesituationandprospects;throughitsownanalysisofthevaluechain,eliminatenon-value-addedfactors,wecannotaffectthedeclineincostcompetitivenessofthepremise;byvaluechainanalysisofthecompetitors,youcanknowourselvesandinsightintothesituation,andtheresultingbusinesscostmanagementstrategies.thestrategicpositioninganalysis.Strategicpositioningmeansofselectingthemeansofcompetition,andcompetewithrivals.Enterprisesshouldfirstofalltheinternalandexternalenvironmentinwhichtheirowndetailedinvestigationof;thenQuedingenterprisesareenteringtheXingYeYing,basedonthemarketbyShigeYijisuoxuKaifaofproducts;finallydeterminetowhatstrategytoensurethatenterprisesintheselectedindustry,marketandproductstandfirminthedefeat,toobtainprofitsabovetheindustryaverage.Toillustrate,suchascostleadershipstrategy,whichisallastrategymostclearly?Undertheguidanceinthisstrategy,Enterprise'sgoalistobecomeofitspropertiestolow-cost,ShengChan(services)ChangShang,thatis,offerings(orservice)features,littlequalitydifferenceintheconditions,cuttingcostsgainacompetitiveedge.Ifenterprisescancreateandmaintainacomprehensivecostleader.Thatisaslongasthepricecontrolintheindustryaverageorclosetotheaveragelevel,wecanobtainbetterthanaverageresultsofoperations.Withopponentsequaltoorlowerprice,thecostleaderinlow-costadvantagewilltranslateintohigherearnings.Thedifferencebetweenstrategicrequirementsofenterprisesleadingtheextensiveattentiononsomeaspectsofcustomersinuniquewithintheindustry,orthedifferenceincostisdifficulttofurtherexpandthecircumstances,theproductionofmorepowerfulthanthecompetition,betterquality,serviceandbetterproductstoshowthedifferencebetweenoperating.Ofcourse,thisdifferenceshouldthebuyerwantorwillingtoaccept.Ifaleadercanbedifferent,youcangetthepricepremiumpaid,orinacertainpricetosellmoreproducts,orcyclical,seasonalmarketaccess,suchasshrinkingthebuyerloyaltyduringthecorrespondingbenefits.Requirementsbetweenthelogicofaleadingstrategicbusinesschoicesthatareconducivetocompetitionandmaketheirownuniquenatureofthebusiness,focusingoninnovation.Inadditiontothese,othercommongatheringstrategiestargetedstrategicpositioning,lifecyclestrategyandintegrationstrategyandsoon.CostDriverAnalysis.Costdriversisthedrivingforcecausedbyproductioncostsandcausesofoccurrence.Strategiccostdriverismainlyastrategiccostmanagementperspective,researchonthecompany'scoststructureandcostbehavioroflong-termimpactofcostdrivers.TheoryofcompetitivestrategytocreateabusinessmanagementscientistMichael*Porterwillbedividedintotenareasofthesefactors,namelyeconomiesofscale,learningcurve,productioncapacity,usetheform,contact,mutualrelations,joint,selectthetime,independentpolicy,geographyfactorinlocationandformofgovernment.Somescholarsfurtherstrategicstructuralcostdriversandcostdriverisdividedintotwotypesofimplementationofcostdrivers.Thecaseofstructuralcostcontrol,suchasSouthwestAirlinesinresponsetocompetition,positioningitsservicerouteratherthanthefullrouteinaparticularshort-distanceflightstoavoidengaginginlarge-scaleairportoperations,tocanceldinner,reservationandotherspecialservices,andtheestablishmentofautomaticticketingsystemandothermeasurestoreducecosts.Theresultsofmanyofitsdailyflightsandlowissuepriceattractedalotofshort-rangetravelers,leadtotheestablishmentofthefinalcost.Source:Shank.J.KandV.Govindarajan,1993."Weneedstrategiccostmanagement".Harvardbusinessreview.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，全球的金融危機繼續(xù)，金融危機的時段過去后，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，從全球國內(nèi)，解雇他人引起了很大波動。各企業(yè)開始管理各自的財產(chǎn)，控制開支，降低很多這些所有與費用標準相關的課題。事實上，公司降低成本費用不應毫無識別、不加選擇。如果業(yè)務經(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)的競爭力，從而影響業(yè)務，結(jié)果弊大于利。因此，經(jīng)理應該是從企業(yè)戰(zhàn)略的角度來控制成本，避免損壞價值的核心要素。有些方法對供應商的成本管理資源為似乎是成本昂貴。然而，組織研究就是他們能達成一致極高的投資回報在供貨成本管理的工作。錢花在供貨成本管理的工作。供應商開發(fā)及其他工具和方法支付本身了多次從降低成本，最低的價格支付。大財富500強的公司、成功的戰(zhàn)略成本管理可能意味著增加專門人員負責供應商成本為更小的組織管理?？赡軟]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期目標，必須采取必要的行動計劃和資源配置，來引導整體計劃。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)略選擇和設計將會導致最后的交貨的商業(yè)產(chǎn)品和服務降低成本，但是并不是每一個部分都追求最低的成本。包括兩個層面的內(nèi)容：一個從成本角度來看，選擇及優(yōu)化經(jīng)營戰(zhàn)略的實施；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)使費用急劇減少，但不排除這種可能擴大到影響企業(yè)目標實現(xiàn)，所以有緊松，聰明的削減成本，不僅僅是降低成本，關鍵是不損害公司健康，甚至提高核心競爭力的理想選擇。戰(zhàn)略成本管理有三個要素：價值鏈分析、戰(zhàn)略定位分析、戰(zhàn)略成本動因分析。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。（一）價值鏈分析：每個最終產(chǎn)品原料從最初的手直到到達最終消費者，中間穿過許多相關的操作程序，這些操作程序既是一個產(chǎn)品的生產(chǎn)過程，但是它也是一個價值形成和增值的過程，從而形成了價值鏈。價值鏈分析可分為行業(yè)特定價值鏈分析、價值鏈分析和價值鏈競爭者分析。通過分析產(chǎn)業(yè)價值鏈，我們理解這個位置企業(yè)在工業(yè)和貿(mào)易現(xiàn)狀和前景下，通過自己的價值鏈分析，消除必要因素，我們的利潤并不會因為受到影響有所下