下载文档原格式
战略成本管理论文_企业战略成本管理论文参考范例浅析现代企业战略成本管理战略成本管理是企业经营战略的一个核心组成部分,是以企业经营战略目标为目标,并加以具体化。
合理调整企业结构和分配企业的全部资源是企业经营战略的内容之一;成本是资源的耗费,控制成本、降低资源的耗费,也是企业经营战略的内容及目标。
经营战略中,这二体系就构成了战略成本管理。
随着企业经营环境的急剧变化,战略管理已经被提高到日益重要的地位。
战略成本管理完善了现代成本管理的体系,为成本管理提供了新的思路与方法,相比传统成本管理具有很强的优越性。
一、战略成本管理的内涵和特点1、战略成本管理的涵义。
战略成本管理是指管理会计人员提供企业本身及竞争对手的分析资料,帮助管理者形成和评价企业战略,从而创造竞争优势,以达到企业有效地适应外部环境持续变化的目的。
它是在传统成本管理系统的基础上,按照战略管理的要求而发展起来的新的成本管理系统。
由于不同国家、地区的文化背景不同, 经济发展程度不一样,对战略成本管理内涵的表述也不尽相同,但其实质都是将成本管理会计信息贯穿于战略管理循环,通过战略性成本信息的提供、分析和利用,帮助企业管理者形成和评价企业战略,促进企业竞争优势的形成和成本持续降低环境的建立,从而达到有效地适应企业外部环境变化的目的。
战略成本管理的提出是基于战略管理的需要,当企业管理伴随竞争环境的变化进入战略管理新阶段,传统的成本管理也应该向战略成本管理转变,将成本管理置于战略管理的广阔空间,从战略高度对企业及其关联企业的成本行为和成本结构进行分析,为战略管理服务。
战略成本管理的首要任务就是关注成本战略空间、过程、业绩,通过对企业成本结构、成本行为的全面了解、控制与改善,寻求长久的竞争优势。
可以说,战略成本管理的核心是成本优势。
2、战略成本管理的特点。
(1)长期性。
战略成本管理以企业长期发展战略作为管理基础,它立足于企业长远的战略目标,是为取得长期、持久的竞争优势而实施的。
战略本钱管理的观念、方法与应用论文为了应对经济全球化条件下日趋剧烈的竞争局面，提高企业的长期竞争实力，战略管理的理论与方法兴起。
它突破了传统管理“正确地做事”的思维范式，而立足于“做正确的事”。
这一思想深深影响了作为企业决策支持系统的管理会计，本钱管理自然也不例外，从战略角度来研究本钱形成与控制的战略本钱管理（strategic cost management，SCM）应运而生。
本文将对SCM的思想观念、在这一观念指导下的方法集以及这些观念和方法如何在我国企业中有效推行等问题进行较为全面的探讨。
一、战略本钱管理（SCM）的观念美国会计学界两位著名的教授库伯（Cooper）和斯拉莫得（Slagmulderr）对SCM曾作如下简明的界定：SCM意指企业运用一系列本钱管理方法来同时到达降低本钱和加强战略位置（improve thestrategic position of a firm）之目的[1]。
综合当今SCM的思想观念与方法，笔者认为其与传统的本钱管理相比至少具有以下特点：l．本钱管理的目的变化 SCM的目的不仅在于降低本钱，更重要的是为了建立和保持企业的长期竞争优势。
也就是说企业必须探求提高（或不损坏）其竞争地位的本钱降低途径。
如果某项本钱降低途径削弱了企业的战略地位，那么应弃之不用；另一方面，如果某项本钱的增加有助于增加企业的竞争实力，那么这种本钱的增加是值得鼓励的。
如某细分市场上的顾客需要设立某项特殊的产品售后效劳，虽然这一做法会增加企业本钱，但它吸引了顾客，保持了企业的竞争优势，从长远来看利大于弊；当然企业亦可通过工程再造（reengineerin）来重组业务流程，以到达同时降低本钱和强化企业的竞争地位之目的。
比方某医院通过精简就诊程序来降低本钱，并且力图使得重新设计后的就诊程序有利于减轻病人的心理压力。
医院这一举措导致顾客增加，战略位置加强。
2．本钱管理的范围拓展 SCM是全方位、多角度、突破企业边界的本钱管理。
战略成本管理论文范例战略成本管理论文范例导语：从战略角度来研究成本形成与控制的战略成本管理思想，是上世纪80年代在英美等国管理会计学者的倡导下逐步形成的。
下面是战略成本管理论文题目。
欢迎阅读及参考！摘要：现代成本管理目的是以最小化的成本支出，获得最大化的使用价值，以成本效益原则，追求更大空间的利润。
随着企业经营管理活动提高到战略层次，战略成本管理已越来越重要。
战略成本管理是成本管理与战略管理有机结合的产物，是传统成本管理对竞争环境变化所作出的一种适应性变革，其基本目标是寻求企业长久的核心竞争能力。
本文在介绍战略成本管理应用现状的基础上，重点分析其在应用中存在的问题，并提出相关建议。
关键词：战略成本管理应用问题应对措施随着经济的发展，竞争日益激烈，企业为保持一定的竞争力，开始寻求如何最大限度地开源节流。
近些年来，比起开源，企业更为关注如何节流，但是传统的成本管理由于其自身的狭隘性无法满足现代管理需求。
现代成本管理要求企业全员管理、全过程管理、全环节管理和全方位管理，是经营与文化的结合、技术与经济的结合。
随着企业经营管理活动提高到战略层次，在现代成本管理中，战略成本管理占有十分重要地位，它突破了传统成本管理把成本局限在微观层面上的研究领域，把重心转向企业整体战略这一更广阔的研究领域。
战略成本管理是成本管理与战略管理有机结合的产物，从战略高度对企业成本行为及结果进行全面了解、控制和改善，从而可以创造企业的长期竞争优势。
一、战略成本管理的应用现状回顾我国成本管理发展的历史，中国式的责任会计在企业中的推广与应用已有40余年。
从50年代初的班组经济核算，60年代的资金、成本分级管理，到80年代与经济责任制配套的厂内经济核算，以及90年代的邯钢成本管理经验，都从不同方面对我国企业的成本管理方法进行了有益的探索和尝试，形成了一些具有中国特色的成本管理手段。
战略成本管理法把企业外部的市场竞争和企业内部的管理有机结合起来，将市场竞争的压力自觉地化解和转变成企业管理的推动力，它在准时交货、价格以及成本理论这三个方面实现了较大突破。
成本管理外文文献及翻译-译国译民译国译民翻译公司:成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, thedevelopment of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures torescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a markand a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecases, control of costs, could lead to product quality andenterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and thehigher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4,after the accident, organizes the concerned personnel for the cause assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not causeserious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, andthen use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels ofpersonnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesrequirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree,injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problemfor superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give fullplay to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accountingshould be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecapital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entireplanning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world,learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for,。
企业战略管理外文翻译文献(文档含中英文对照即英文原文和中文翻译)企业战略管理与战略管理会计探析中英文翻译Strategic management and strategic management accounting literature translation in both Chinese and English[论文关键词]战略管理会计企业战略内容方法[key words] strategic management accounting strategy content method [论文摘要]战略管理会计是当今企业经营环境更加复杂多变、全球性市场竞争空前广泛激烈的情况下，为满足现代企业实施战略管理的特定信息需要而建立的新的管理会计信息系统。
本文从战略管理会计的内涵、目标及特点阐述到战略管理会计的主要内容和方法对战略管理会计进行论述。
/ paper pick to strategic management accounting is the enterprise management environment is more complex, an unprecedented high competitive global market, to meet the modern enterprise to implement strategic management specific information need and establish a new management accounting information system. This article from connotation, goals and characteristics of strategic management accounting to the main content of strategic management accounting and methods of strategic management accounting in this paper.一、从企业战略的高度来看战略管理会计One, from the perspective of the height of business strategy, strategic management accounting1981年，英国学者西蒙斯最早将管理会计与战略管理相结合，提出战略管理会计之说。
成本管理国内外文献综述英文回答：Cost Management: A Comprehensive Literature Review.Cost management is a critical aspect of business operations, as it enables organizations to optimize resource allocation, reduce expenses, and improve profitability. This literature review aims to provide a comprehensive overview of cost management research, exploring its various dimensions, methodologies, and best practices.Historical Evolution and Theoretical Foundations.The concept of cost management has evolved over time, from its roots in traditional accounting practices to its modern emphasis on strategic decision-making. Researchers have proposed numerous theories and frameworks to explain cost behavior and optimize cost management processes. Theseinclude activity-based costing (ABC), target costing, and value-based costing (VBC).Cost Classification and Estimation Techniques.Cost management requires a comprehensive understanding of cost classification systems and estimation techniques. Direct costs are directly attributable to specific products or services, while indirect costs are shared acrossmultiple activities. Estimation methods, such as time and motion studies, parametric modeling, and simulation, provide reliable estimates for various cost elements.Cost Reduction and Optimization Strategies.Organizations employ various strategies to reduce costs and optimize their operations. Value analysis, process mapping, and lean manufacturing principles help identify and eliminate waste and improve efficiency. Cost-benefit analysis and risk management techniques assess thepotential outcomes of cost-saving initiatives.Technology and Cost Management.Technological advancements have significantly influenced cost management practices. Enterprise resource planning (ERP) systems provide real-time data and analytics for better cost monitoring and decision-making. Cloud computing and machine learning algorithms automate cost analysis and forecasting tasks.International Perspectives on Cost Management.Cost management practices vary across countries due to differences in economic, regulatory, and cultural factors. International organizations face challenges in applying uniform cost management standards and achieving cost synergies across their global operations.Emerging Trends and Future Directions.Current trends in cost management include a focus on sustainability, digital transformation, and data-driven decision-making. Researchers are exploring the use ofartificial intelligence (AI) and blockchain technology to enhance cost management capabilities.中文回答：成本管理综述。
成本管理中英文文献对照及成本控制参考文献参考文献 1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance Gee Co.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to CostCutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997. 11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004. 13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004. 14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.6 16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。
财务管理毕业论文外文文献及翻译核准通过，归档资料。
未经允许，请勿外传～LNTU Acc公司治理与高管薪酬:一个应急框架总体概述通过整合组织和体制的理论，本文开发了一个高管薪酬的应急办法和它在不同的组织和体制环境下的影响。
高管薪酬的研究大都集中在委托代理框架上，并承担一种行政奖励和业绩成果之间的关系。
我们提出了一个框架，审查了其组织的背景和潜在的互补性方面的行政补偿和不同的公司治理在不同的企业和国家水平上体现的替代效应。
我们还讨论了执行不同补偿政策方法的影响，像“软法律”和“硬法律”。
在过去的20年里，世界上越来越多的公司从一个固定的薪酬结构转变为与业绩相联系的薪酬结构，包括很大一部分的股权激励。
因此，高管补偿的经济影响的研究已经成为公司治理内部激烈争论的一个话题。
正如Bruce，Buck，和Main指出，“近年来，关于高管报酬的文献的增长速度可以与高管报酬增长本身相匹敌。
”关于高管补偿的大多数实证文献主要集中在对美国和英国的公司部门，当分析高管薪酬的不同组成部分产生的组织结果的时候。
根据理论基础，早期的研究曾试图了解在代理理论方面的高管补偿和在不同形式的激励和公司业绩方面的探索链接。
这个文献假设，股东和经理人之间的委托代理关系被激发，公司将更有效率的运作，表现得更好。
公司治理的研究大多是基于通用模型——委托代理理论的概述，以及这一框架的核心前提是，股东和管理人员有不同的方法来了解公司的具体信息和广泛的利益分歧以及风险偏好。
因此，经理作为股东的代理人可以从事对自己有利的行为而损害股东财富的最大化。
大量的文献是基于这种直接的前提和建议来约束经理的机会主义行为，股东可以使用不同的公司治理机制，包括各种以股票为基础的奖励可以统一委托人和代理人的利益。
正如Jensen 和Murphy观察，“代理理论预测补偿政策将会以满足代理人的期望效用为主要目标。
股东的目标是使财富最大化;因此代理成本理论指出，总裁的薪酬政策将取决于股东财富的变化。
战略管理的英文作文英文：Strategic management is a crucial aspect of any successful organization. It involves setting goals, developing strategies, and making decisions that will guide the organization towards achieving its objectives. As a manager, I have learned that strategic management is not a one-time event, but rather a continuous process that requires constant evaluation and adjustment.One of the key components of strategic management is setting clear and measurable goals. This involves identifying the organization's strengths and weaknesses, as well as the opportunities and threats in the external environment. Once these factors have been assessed,specific and achievable goals can be set. For example, if a company wants to increase its market share, it may set a goal to increase sales by 10% within the next year.Another important aspect of strategic management is developing effective strategies to achieve these goals. This involves analyzing the organization's resources and capabilities, as well as the external environment, to determine the best course of action. For example, if a company wants to expand into a new market, it may develop a strategy to partner with a local distributor to gain access to the market.Finally, strategic management requires making decisions that will guide the organization towards achieving its goals. This involves weighing the pros and cons ofdifferent options and selecting the best course of action. For example, if a company is considering whether to invest in a new product line, it may weigh the potential profits against the costs of development and marketing.Overall, strategic management is a critical component of organizational success. By setting clear goals, developing effective strategies, and making informed decisions, organizations can achieve their objectives and stay competitive in a constantly changing businessenvironment.中文：战略管理是任何成功组织的关键要素。
外文文献翻译译文一、外文原文原文：Total cost of ownership: a key concept in strategic costmanagement decisionsStrategic cost management is not a new concept in theory. In application, however, it presents major opportunities for decision-making improvements for most organizations. As described by Shank and Govindarajan. strategic cost management takes a broad view of the organization's costs, both internal and external in such a way as to enhance competitive advantage.Much of the literature on strategic cost management has approached it from a financial or accounting perspective. This is logical, since those functions of the organization often have fiduciary responsibility for cost control. In many organizations, however, it is the supply management area, also referred to as purchasing, procurement, sourcing. or a number of other names, that has the ultimate responsibility for controlling the bulk of the organization's expenditures. A recent study indicates that purchased items make up an average of 63.5% of total costs for manufacturing firms and 25% for nonmanufacturers. Such expenditures are directly related to the organization's costs, but many discussions of strategic cost management concepts focus primarily on control of manufacturing costs, such as labor and machine time. In most organizations, the costs of purchased materials and services far outweigh internal manufacturing costs.This article has several purposes. It begins with an exploration of the concept of total cost of ownership (TCO) and why it is an increasingly viable model for use in acquisition decisions today. Second, a review of the TCO literature as it applies to purchasing decisions is presented. Next, the relationship between strategic cost management and TCO analysis in purchasing decisions is explored.Case studies of eleven organizations that apply TCO concepts to their purchasing decisions are used to overview how and where TCO models are currently being applied. Based on those data and previous research, evidence is presented as to why TCO concepts are not more widely implemented. Managerial/strategic suggestions are presented for overcoming barriers to applying TCO in purchasing and for linking TCO to strategic cost management concepts. The paper closes with suggestions for future research.TCO is a purchasing tool and philosophy aimed at understanding the relevant cost of buying a particular good or service from a particular supplier. References to TCO and related concepts, such as life cycle cost analysis, have been in the literature for some time, but its practical application has been somewhat limited. TCO is an important tool to support strategic cost management. It is a complex approach that requires the buying firm to determine which costs it considers most relevant or significant in the acquisition, possession, use, and subsequent disposition of a good or service. In addition to the price paid for the item, TCO may include the costs incurred by purchasing for order placement, research and qualification of suppliers, transportation, receiving, inspection, rejection, storage, and disposal.Review of the literatureOne use of TCO analysis is to support the supplier selection and evaluation decision. Traditional approaches include selecting and retaining a supplier based on price alone, or based primarily on price. or qualitatively evaluating the supplier's performance using categorical or weighted point/matrix approaches. While the latter arc preferred to a "price only" focus, such approaches tend to deemphasize the costs associated with all aspects of a supplier's performance and generally disregard internal costs. Examination of such costs is a strength of the TCO approach.TCO AnalysisSelection and evaluation concepts closely aligned with TCO include life-cycle costing, zero-base pricing, all-in-costs, cost-based supplier performance evaluation. and the cost-ratio method, None of these approaches have received significant, widespread support in the literature or in practice for a variety of reasons, primarilybecause of their complexity and the lack of general understanding of the concepts.Life-cycle costing focuses primarily on capital or fixed assets," The aim is to go beyond the purchase price of an asset, to determine how much it actually costs the organization to use, maintain, and dispose of that asset during its lifetime. Pre transaction costs tend to be de-emphasized. This approach is congruent with TCO but is only a subset of TCO activity. TCO is applicable to virtually every type of purchase and includes the pre purchase costs associated with a particular supplier.Zero-base pricing and cost-based supplier performance evaluation both advocate understanding suppliers' total costs. In contrast to TCO, zero-base pricing focuses heavily on the supplier's pricing structure and cost of doing business. Cost-based supplier performance evaluation has a narrower scope than TCO, focusing primarily on the external costs of doing business with a supplier rather than considering both the internal and external costs.More recently, several articles have focused specifically on TCO. Handfield and Pannesi explore understanding TCO specifically for components. They note that TCO components issues are directly related to where the component is within its life cycle, which may not be related to the overall product life cycle.Carr and Ittner overview TCO approaches used by several organizations. The models they present are all modified versions of the cost-ratio method. Using that method, an organization usually identifies several key factors or activities that increase costs. Factors such as those resulting from poor quality and late delivery are added to the total purchase price. Dividing these total costs by the total purchase price yields an "index." This index is then used as a multiple for future bids/prices from the supplier to evaluate the true "total cost of ownership" of doing business with that supplier. Ellram and Siferd developed a conceptual framework for costs to be included in TCO analysis, Ellram used case studies of organizations that have used formal TCO analysis to develop a framework for TCO implementation. Ellram also developed a taxonomy for classifying TCO models based on the type of buy, also known as "buy class." and according to whether the TCO model is standard or unique. Bennett presents a TCO approach used by Compumotor, a manufacturer of flowcontrol equipment. Compumotor links TCO to its activity-based costing system to provide an integrated approach to TCO analysis.Approaches similar to TCO in purchasing have been advocated in the logistics literature and strategic management literature. These approaches are a means of understanding total costs throughout the supply chain in order to provide direct support for strategic cost management efforts.Lack of understanding of TCO can be very costly to the firm. Poor decisions will likely result, hurting the firm's overall competitiveness, profitability, pricing decisions, and product mix strategies.Theoretical RootsEconomists have long acknowledged the importance of going beyond price to encompass the transaction costs in purchasing from external sources. Economists have focused on transaction cost analysis primarily from a make-or-buy perspective, considering vertical integration versus buying goods or services in the market. Transaction costs analysis is also the foundation of TCO analysis.While TCO analysis can be applied to the analysis of the make-or-buy decision, it should also be applied after an organization has determined that it will use a third party (buy) rather than use an internal source (make). Transaction costs can vary significantly among suppliers and can be an important decision factor.Previous literature on TCO analysis defined transaction costs as costs incurred prior to actual sale; associated with the sale, including price; and after the sale has occurred, including disposal. From this perspective, transaction cost analysis in the economics literature provides the theoretical basis for further examining TCO analysis. TCO analysis is the tool and philosophy to support the theory of transaction cost analysis.When TCO Is Strategic Cost ManagementIt can be argued that TCO is only truly strategic cost management when it occurs on a strategic level, as in helping to Improve the processes in the organization or the supply chain. In order for TCO analysis to qualify as strategic cost management, cost considerations must span the boundaries of the organization to include costs bothexternal and internal to the organization. By definition, all applications of TCO analysis do this by specifically considering the effects of the supplier's performance, and the performance of purchased goods or services, on the organization's total costs.Unlike traditional cost reduction and cost savings techniques, which focus internally. All TCO analysis is supportive of strategic cost management. That is because all TCO analysis considers the broad effect of purchase decisions on the organization's costs, as well as the implications of purchase decisions on other cost parameters.How TCO Models Support Strategic Cost ManagementAccording to Shank and Govindarajan, three key themes are blended in strategic cost management: value chain analysis, strategic positioning analysis, and cost driver analysis. Each is discussed briefly below, as related to TCO analysis.The value chain analysis concept is quite similar to the supply chain management concept discussed in the purchasing and logistics literature. Simply stated, the value chain framework requires that an organization consider all activities in which it engages that are required to produce the product or serve ice and provide it to the ultimate consumer. This focus is external, considering all activities, which add value, from the earliest raw material sources through the production process to the ultimate end-user. With few exceptions. purchasing cost analysis has tended toward an internal focus.TCO clearly supports the value chain approach by considering the total cost of dealing with suppliers, such as internal and external costs of supplier selection, assessment, management and related factors, internal costs of application/use of the purchased item, internal and external costs associated with disposal or failure of the product or service in appllcationor in the field. An illustration of the value chain approach is an auto manufacturer that moved to application of just-in-time concepts, reducing its own inventory. This reduction, however, merely shifted more inventory and uncertainty to the suppliers. The suppliers costs actually increased more than the auto manufacturer's costs decreased.By using TCO concepts to analyze this purchase situation, this expensive decision could have been avoided.The second concept of strategic cost management, strategic positioning, examines the role of cost management in the organization. Shank and Govindarajan state that a cost management emphasis will vary depending on whether the firm pursues a product differentiation or cost leadership strategy. They argue that a cost leadership strategy would place a greater emphasis on cost management and reporting of items such as product costs, whereas a product differentiation strategy would focus more on marketing costs. Because the cost of externally procured items tends to be a major component of product costs, one might expect that the application of TCO concepts in purchasing would be more prevalent in firms that pursue a cost leadership strategy. Analyzing the relationship between an organization's positioning strategy and the type of TCO analysis chosen was beyond the scope of this research, but it does provide an interesting issue for future research.The third element of strategic cost management is cost driver analysis: understanding what factors actually affect cost behavior. Traditionally, costs have been allocated based on production volume. As Shank and Govindarajan point out, however, volume is generally not the best way to explain cost behavior. High-volume products tend to receive a greater burden than the effort required would support, and low-volume products tend to receive a lower cost allocation than justified by effort. TCO analysis inherently realizes that supplier costs are not driven solely by volume. Rather, they are driven by all aspects of the supplier's performance, including such activities as accurate invoicing, timely delivery, and product or service performance as well as response to inquiries.Understanding cost drivers and properly allocating costs to the activities that create those costs is a key premise of activity-based cost management (ABCM). Thus, both TCO and strategic cost management are based on the same underlying premise as ABCM.In addition. TCO an analysis is congruent and supportive of the major elements of strategic cost management. The TCO philosophy should be just one element of an organization's strategic cost management approach. As indicated by the magnitude of purchase expenditures, TCO analysis is an important element of strategic costmanagement. It is critical, however, that purchasing organizations that perform TCO share the results with the rest of the organization. Such shared knowledge will help support the firm's overall cost management goals, whether or not the goals of a particular TCO analysis are in themselves strategic in nature.Gaps in the LiteratureBased on a review of the literature, TCO analysis is a potentially important approach for improving the validity of purchasing decisions. The literature does not reveal the characteristics of purchasing decisions that TCO supports in terms of type of buy (capital, raw materials, services, and so on) and the importance of decisions supported. Also not evident in the literature is why a concept as important as TCO analysis is not used by more organizations to support purchasing decisions. The barriers to TCO implementation and how they can he overcome are not articulated in the literature.which also does not tie TCO analysis to the firm's overall strategic cost management efforts. The next section discusses the method used to explore these issues.Method of studyThis research was designed to explore the uses of TCO modeling in purchasing among a select sample of organizations based in North America, The research was aimed at developing a qualitative rather than quantitative in-depth understanding of TCO practices. Thus, a case study method was selected."To address gaps identified in the literature, case study participants were asked the open-ended questions shown in Appendix I. Additional questions related to demographic data, accounting systems, and TCO analysis structure, which are not directly pertinent to this research, also are included in the Appendix. During the process of exploring TCO practices, a relationship was uncovered between TCO and strategic cost management in the organizations studied. This paper focuses on the strategic cost management implications of the TCO research project.Case study research is not based on a random sampling; rather, it generally involves a focused approach to site and sample selection in order to gain access to the type of phenomenon being studied. In order to target organizations of potentialinterest, the researchers formed an advisory board to support this project and to help identify and provide introductions to potential organizations. In addition, the researchers contacted many purchasing professionals and academics and conducted an extensive review of the literature.Source: Ellram,Siferd,1998.“total cost of ownership: a key concept in strategic cost management decisions”. Journal of business logistics. vol.19, pp.55-84.二、翻译文章译文：所有权的总成本：一个关键的概念，战略成本管理的决定战略成本管理在理论上不是一个新概念。
战略管理论文参考文献战略管理论文参考文献一：[1] 涂振洲，顾新. 基于知识流动的产学研协同创新过程研究[J]. 科学学研究. 2013（09）[2] 林润辉，张红娟，范建红. 基于网络组织的协作创新研究综述[J]. 管理评论. 2013（06）[3] 邱国栋着.公司发展战略[M]. 人民出版社， 2005[4] （美）迈克尔·波特（MichaelE.Porter）着，陈小悦译.竞争优势[M]. 华夏出版社， 2005[5] （英）克利斯·弗里曼（ChrisFreeman），（英）罗克·苏特（LucSoete）着，华宏勋，华宏慈等译.工业创新经济学[M]. 北京大学出版社， 2004[6] 李怀祖编着.管理研究方法论[M]. 西安交通大学出版社， 2004[7] 解学梅，左蕾蕾. 企业协同创新网络特征与创新绩效：基于知识吸收能力的中介效应研究[J]. 南开管理评论. 2013（03）[8] 何郁冰. 产学研协同创新的理论模式[J]. 科学学研究. 2012（02）[9] 邱国栋，马鹤丹. 区域创新系统的结构与互动研究：一个基于系统动力视角的理论框架[J]. 管理现代化. 2011（04）[10] 刘刚，熊立峰. 消费者需求动态响应、企业边界选择与商业生态系统构建--基于苹果公司的'案例研究[J]. 中国工业经济. 2013（05）[11] 杜兰英，陈鑫. 政产学研用协同创新机理与模式研究--以中小企业为例[J]. 科技进步与对策. 2012（22）[12] 张利斌，张鹏程，王豪. 关系嵌入、结构嵌入与知识整合效能：人-环境匹配视角的分析框架[J]. 科学学与科学技术管理. 2012（05）[13] Boo-Young Eom,Keun Lee. Determinants of industry-academy linkages and, their impact on firm performance: The case of Korea as a latecomer in knowledge industrialization[J]. Research Policy . 2010 （5）[14] Maria Elmquist,Tobias Fredberg,Susanne Ollila. Exploring the field of open innovation[J]. European Journal of Innovation Management . 2009 （3）战略管理论文参考文献二：[1] 陈雄辉. 技术创新的人文价值[D]. 华中师范大学 2011[2] 谢旭光. 基于复杂网络的企业竞争力研究[D]. 中国石油大学（华东）2013[3] 刁玉柱. 嵌入全球价值链高端的企业战略延伸研究[D]. 东北财经大学2014[4] 包玉泽. 技术能力视角与全球价值链背景下的企业升级[D]. 武汉大学2010[5] 蔡利军. 基于互联网平台的分布式创新研究[D]. 武汉大学 2010[6] 赵永杰. 基于企业家精神的动态能力生成机理研究[D]. 东北财经大学2011[7] 马鹤丹. 基于区域创新网络的企业知识创新系统研究[D]. 东北财经大学 2011[8] 李福成. 新型国有企业定位与效率问题研究[D]. 东北财经大学 2011[9] 毕楠. 基于声誉资本的企业社会责任价值创造机理研究[D]. 东北财经大学 2012[10] 王雅娟. 基于组织间信任的知识链演化研究[D]. 东北财经大学 2012[11] 韩文海. 基于隔离机制的竞合效益研究[D]. 东北财经大学 2012[12] 李泽建. 企业持续创新过程中重大风险识别与动态演进规律研究[D]. 昆明理工大学 2014[13] 张瑾. 顾客参与对知识密集型服务业创新绩效的影响研究[D]. 江苏大学 2014[14] 熊磊. 技术资源与国际技术许可排他性策略研究[D]. 浙江大学 2015[15] 郑祖婷. 基于引进式技术跨越的产业技术创新能力提升研究[D]. 天津大学 2014[16]张健. 企业联盟能力、技术中介与创新绩效的关联机制研究[D]. 浙江大学 2013[17]于洋. 新型国有企业的三维监管体制构建研究[D]. 东北财经大学2013[18]白景坤. 组织惰性的生成与克服研究[D]. 东北财经大学 2009[19]Veronica Serrano,Thomas Fischer. Collaborative innovation in ubiquitous systems[J]. Journal of Intelligent Manufacturing . 2007 （5）[20]Terry Shinn,Erwan Lamy. Paths of commercial knowledge: Forms and consequences of university-enterprise synergy in scientist-sponsored firms[J]. Research Policy . 2006 （10）战略管理论文参考文献三：[1] 王金开. CF工厂薪酬方案的设计与实施[D]. 东北大学 2009[2] 张砷. MG环境下TIMELESS公司2013-2015年Time Song品牌腕表营销战略的制定与实施[D]. 东北大学 2012[3] 牟海涛. 维纳斯银河国际表业公司维纳斯产品生产战略的制定与实施[D]. 东北大学 2009[4] 王崇利. 维纳斯国际表业有限公司麦克瑞品牌生产战略的制定与实施研究[D]. 东北大学 2009[5] 卜琳. MG环境下工孚钟表2011-2013年HTH产品营销战略的制定与实施[D]. 东北大学 2011[6] 李智. RH公司生产战略制定和实施研究[D]. 广东工业大学 2014[7] 吴迪. MG环境下达克斯公司美达系列腕表生产战略的制定与实施[D]. 东北大学 2011[8] 果美娜. Management Game环境下GEM公司蓝宝石系列腕表营销战略的制定与实施[D]. 东北大学 2010[9] 杨爽. XHLN公司薪酬管理方案的再设计及其实施[D]. 东北大学 2012[10]张利民. MG环境下雅豪公司豪杰品牌生产战略的制定与实施[D]. 东北大学 2010[11]娄洁. MG环境下TIMELESS公司2013-2015年生产战略研究[D]. 东北大学 2012[12]左佳. 基于MG环境的环球计时表业公司典藏系列产品营销战略的制定和实施[D]. 东北大学 2011[13]张砷. MG环境下TIMELESS公司2013-2015年Time Song品牌腕表营销战略的制定与实施[D]. 东北大学 2012[14]张晓东. MG环境下工孚钟表Fusion产品2011-2013年生产战略的制定和实施[D]. 东北大学 2011[15]卜琳. MG环境下工孚钟表2011-2013年HTH产品营销战略的制定与实施[D]. 东北大学 2011[16]张琰. Management Game环境下戴乐公司生产运营战略的制定与实施[D]. 东北大学 2010。
所有权的总成本：一个关键的概念，战略成本管理的决定外文翻译外文文献翻译译文一、外文原文原文:Total cost of ownership: a key concept in strategic cost management decisionsStrategic cost management is not a new concept in theory. In application, however, it presents major opportunities for decision-making improvements for most organizations. As described by Shank and Govindarajan. strategic cost management takes a broad view of the organization's costs, both internal and external in such a way as to enhance competitive advantage.Much of the literature on strategic cost management has approached it from a financial or accounting perspective. This is logical, since those functions of the organization often have fiduciary responsibility for cost control. In many organizations, however, it is the supply management area, also referred to as purchasing, procurement, sourcing. or a number of other names, that has the ultimate responsibility for controlling the bulk of the organization's expenditures. A recent studyindicates that purchased items make up an average of 63.5% of total costs for manufacturing firms and 25% for nonmanufacturers. Such expenditures are directly related to the organization's costs, but many discussions of strategic cost management concepts focus primarily on control of manufacturing costs, such as labor and machine time. In most organizations, the costs of purchased materials and services far outweigh internal manufacturing costs This article has several purposes. It begins with an exploration of the concept of total cost of ownership TCO and why it is an increasingly viable model for use in acquisition decisions today. Second, a review of the TCO literature as it applies to purchasing decisions is presented. Next, the relationship between strategic cost management and TCO analysis in purchasing decisions is explored.Case studies of eleven organizations that apply TCO concepts to their purchasing decisions are used to overview how and where TCO models are currently being applied. Based on those data and previous research, evidence is presented as to why TCO concepts are not more widely implemented. Managerial/strategic suggestions are presented for overcoming barriers to applying TCO in purchasing and for linking TCO to strategic cost management concepts. The paper closes with suggestions for future research.TCO is a purchasing tool and philosophy aimed at understanding the relevant cost of buying a particular good or service from a particularsupplier. References to TCO and related concepts, such as life cycle cost analysis, have been in the literature for some time, but its practical application has been somewhat limited. TCO is an important tool to support strategic cost management. It is a complex approach that requires the buying firm to determine which costs it considers most relevant or significant in the acquisition, possession, use, and subsequent disposition of a good or service. In addition to the price paid for the item, TCO may include the costs incurred by purchasing for order placement, research and qualification of suppliers, transportation, receiving, inspection, rejection, storage, and disposalReview of the literature One use of TCO analysis is to support the supplier selection and evaluation decision. Traditional approaches include selecting and retaining a supplier based on price alone, or based primarily on price. or qualitatively evaluating the supplier's performance using categorical or weighted point/matrix approaches. While the latter arc preferred to a "price only" focus, such approaches tend to deemphasize the costs associated with all aspects of a supplier's performance and generally disregard internal costs. Examination of such costs is a strength of the TCO approach.TCO AnalysisSelection and evaluation concepts closely aligned with TCO include life-cycle costing, zero-base pricing, all-in-costs, cost-based supplierperformance evaluation. and the cost-ratio method, None of these approaches have received significant, widespread support in the literature or in practice for a variety of reasons, primarily because of their complexity and the lack of general understanding of the concepts.Life-cycle costing focuses primarily on capital or fixed assets," The aim is to go beyond the purchase price of an asset, to determine how much it actually costs the organization to use, maintain, and dispose of that asset during its lifetime. Pre transaction costs tend to be de-emphasized. This approach is congruent with TCO but is only a subset of TCO activity. TCO is applicable to virtually every type of purchase and includes the pre purchase costs associated with a particular supplier.Zero-base pricing and cost-based supplier performance evaluation both advocate understanding suppliers' total costs. In contrast to TCO, zero-base pricing focuses heavily on the supplier's pricing structure and cost of doing business. Cost-based supplier performance evaluation has a narrower scope than TCO, focusing primarily on the external costs of doing business with a supplier rather than considering both the internal and external costs.More recently, several articles have focused specifically on TCO. Handfield and Pannesi explore understanding TCO specifically for components. They note that TCO components issues are directly related to where the component is within its life cycle, which may not be relatedto the overall product life cycle.Carr and Ittner overview TCO approaches used by several organizations. The models they present are all modified versions of the cost-ratio method. Using that method, an organization usually identifies several key factors or activities that increase costs. Factors such as those resulting from poor quality and late delivery are added to the total purchase price. Dividing these total costs by the total purchase price yields an "index." This index is then used as a multiple for future bids/prices from thesupplier to evaluate the true "total cost of ownership" of doing business with that supplier. Ellram and Siferd developed a conceptual framework for costs to be included in TCO analysis, Ellram used case studies of organizations that have used formal TCO analysis to develop a framework for TCO implementation. Ellram also developed a taxonomy for classifying TCO models based on the type of buy, also known as "buy class." and according to whether the TCO model is standard or unique. Bennett presents a TCO approach used by Compumotor, a manufacturer of flow control equipment. Compumotor links TCO to its activity-based costing system to provide an integrated approach to TCO analysis.Approaches similar to TCO in purchasing have been advocated in the logistics literature and strategic management literature. These approaches are a means of understanding total costs throughout the supplychain in order to provide direct support for strategic cost management efforts.Lack of understanding of TCO can be very costly to the firm. Poor decisions will likely result, hurting the firm's overall competitiveness, profitability, pricing decisions, and product mix strategies.Theoretical RootsEconomists have long acknowledged the importance of going beyond price to encompass the transaction costs in purchasing from external sources. Economists have focused on transaction cost analysis primarily from a make-or-buy perspective, considering vertical integration versus buying goods or services in the market. Transaction costs analysis is also the foundation of TCO analysis While TCO analysis can be applied to the analysis of the make-or-buy decision, it should also be applied after an organization has determined that it will use a third party buy rather than use an internal source make. Transaction costs can vary significantly among suppliers and can be an important decision factor Previous literature on TCO analysis defined transaction costs as costs incurred prior to actual sale; associated with the sale, including price; and after the sale has occurred, including disposal. From this perspective, transaction cost analysis in the economics literature provides the theoretical basis for further examining TCO analysis. TCO analysis is the tool and philosophy to support the theory of transaction cost analysis.When TCO Is Strategic Cost ManagementIt can be argued that TCO is only truly strategic cost management when it occurs on a strategic level, as in helping to Improve the processes in the organization or the supply chain. In order for TCO analysis to qualify as strategic cost management, cost considerations must span the boundaries of the organization to include costs both external and internal to the organization. By definition, all applications of TCO analysis do this by specifically considering the effects of the supplier's performance, and the performance of purchased goods or services, on the organization's total costs.Unlike traditional cost reduction and cost savings techniques, which focus internally. All TCO analysis is supportive of strategic cost management. That is because all TCO analysis considers the broad effect of purchase decisions on the organization's costs, as well as the implications of purchase decisions on other cost parameters.How TCO Models Support Strategic Cost ManagementAccording to Shank and Govindarajan, three key themes are blended in strategic cost management: value chain analysis, strategic positioning analysis, and cost driver analysis. Each is discussed briefly below, as related to TCO analysis.The value chain analysis concept is quite similar to the supply chain management concept discussed in the purchasing and logisticsliterature. Simply stated, the value chain framework requires that an organization consider all activities in which it engages that are required to produce the product or serve ice and provide it to the ultimate consumer. This focus is external, considering all activities, which add value, from the earliest raw material sources through the production process to the ultimate end-user. With few exceptions. purchasing cost analysis has tended toward an internal focus.TCO clearly supports the value chain approach by considering the total cost of dealing with suppliers, such as internal and external costs of supplier selection, assessment, management and related factors, internal costs of application/use of the purchased item, internal and external costs associated with disposal or failure of the product or service in appllcationor in the field. An illustration of the value chain approach is an auto manufacturer that moved to application of just-in-time concepts, reducing its own inventory. This reduction, however, merely shifted more inventory and uncertainty to the suppliers. The suppliers costs actually increased more than the auto manufacturer's costs decreased. By using TCO concepts to analyze this purchase situation, this expensive decision could have been avoided.The second concept of strategic cost management, strategic positioning, examines the role of cost management in the organization. Shank and Govindarajan state that a cost management emphasis will varydepending on whether the firm pursues a product differentiation or cost leadership strategy. They argue that a cost leadership strategy would place a greater emphasis on cost management and reporting of items such as product costs, whereas a product differentiation strategy would focus more on marketing costs. Because the cost of externally procured items tends to be a major component of product costs, one might expect that the application of TCO concepts in purchasing would be more prevalent in firms that pursue a cost leadership strategy. Analyzing the relationship between an organization's positioning strategy and the type of TCO analysis chosen was beyond the scope of this research, but it does provide an interesting issue for future research.The third element of strategic cost management is cost driver analysis: understanding what factors actually affect cost behavior. Traditionally, costs have been allocated based on production volume. As Shank and Govindarajan point out, however, volume is generally not the best way to explain cost behavior. High-volume products tend to receive a greater burden than the effort required would support, and low-volume products tend to receive a lower cost allocation than justified by effort. TCO analysis inherently realizes that supplier costs are not driven solely by volume. Rather, they are driven by all aspects of the supplier's performance, including such activities as accurate invoicing, timely delivery, and product or service performance as well as response toinquiries.Understanding cost drivers and properly allocating costs to the activities that create those costs is a key premise of activity-based cost management ABCM. Thus, both TCO and strategic cost management are based on the same underlying premise as ABCM In addition. TCO an analysis is congruent and supportive of the major elements of strategic cost management. The TCO philosophy should be just one element of an organization's strategic cost management approach. As indicated by the magnitude of purchase expenditures, TCO analysis is an important element of strategic cost management. It is critical, however, that purchasing organizations that perform TCO share the results with the rest of the organization. Such shared knowledge will help support the firm's overall cost management goals, whether or not the goals of a particular TCO analysis are in themselves strategic in nature.Gaps in the LiteratureBased on a review of the literature, TCO analysis is a potentially important approach for improving the validity of purchasing decisions. The literature does not reveal the characteristics of purchasing decisions that TCO supports in terms of type of buy capital, raw materials, services, and so on and the importance of decisions supported. Also not evident in the literature is why a concept as important as TCO analysis is not used by more organizations to support purchasing decisions. Thebarriers to TCO implementation and how they can he overcome are not articulated in the literature. which also does not tie TCO analysis to the firm's overall strategic cost management efforts. The next section discusses the method used to explore these issues.Method of studyThis research was designed to explore the uses of TCO modeling in purchasing among a select sample of organizations based in North America, The research was aimed at developing a qualitative rather than quantitative in-depth understanding of TCO practices. Thus, a case study method was selected."To address gaps identified in the literature, case study participants were asked the open-ended questions shown in Appendix I. Additional questions related to demographic data, accounting systems, and TCO analysis structure, which are not directly pertinent to this research, also are included in the Appendix. During the process of exploring TCO practices, a relationship was uncovered between TCO and strategic cost management in the organizations studied. This paper focuses on the strategic cost management implications of the TCO research project.Case study research is not based on a random sampling; rather, it generally involves a focused approach to site and sample selection in order to gain access to the type of phenomenon being studied. In order to target organizations of potential interest, the researchers formed anadvisory board to support this project and to help identify and provide introductions to potential organizations. In addition, the researchers contacted many purchasing professionals and academics and conducted an extensive review of the literatureSource: Ellram,Siferd,1998.“total cost of ownership: a key concept in strategic costmanagement decisions”. Journal of business logistics. vol.19, pp.55-84.二、翻译文章译文:所有权的总成本:一个关键的概念,战略成本管理的决定战略成本管理在理论上不是一个新概念。
企业战略成本管理论文免费_战略成本管理浅析我国石油企业战略成本管理[摘要]石油企业实施战略成本管理是在传统成本管理与企业战略不相适应，企业具备降低成本空间的情况下，参与国际竞争的必然选择。
通过分析实施战略成本管理的成本动因和价值链动因，提出树立战略成本管理理念，依靠科技进步推动成本降低，完善成本管理体系等对策，提升石油企业的国际竞争力。
[关键词]战略成本;石油企业;价值链当前国际石油市场竞争加剧，油价波动巨大，国内油气需求量剧增，中国石油企业面临巨大压力。
实施资源和市场国际化战略，加快转变发展方式，建立综合性国际能源公司，加快与国际接轨步伐，需加强企业战略供应链分析，提升企业管理水平，实施战略成本管理，推动企业战略发展。
一、战略成本管理的含义战略成本管理是运用战略管理的思想，从战略角度和时空观来研究成本形成与控制的一种管理理念和方法。
战略成本管理最早由英国学者西蒙提出，其研究的出发点是成本管理系统如何为新兴的企业战略管理服务，其研究结果主要表现为通过对成本管理视野和方法的拓宽来提供对战略决策有用的成本信息，如价值链分析、战略定位分析、成本动因分析等。
战略成本管理的提出是基于战略管理的需要，它的理论与方法体系是和战略管理的理论与方法体系相匹配的，战略成本管理就是要将成本信息的分析与利用贯穿于整个战略管理循环。
战略成本管理的目标不再是单纯的降低成本，而是为战略管理的每一个关键步骤提供战略性成本信息，有利于竞争优势的形成和战略管理目标的实现，并为成本的持续降低创造良好的环境。
我国石油企业已经处于开采的中后期，在国际国内激烈的竞争形势下，应加强战略成本管理，将成本管理与企业发展战略相融合，加快推动产业战略发展，对企业成本进行长期规划，把成本控制作为企业战略管理的永恒主题。
二、国际石油企业战略成本管理随着经济形势的风云变幻，世界经济格局不断调整，经济竞争日益激烈，各大石油公司都面临着巨大的挑战，国际激烈竞争的同时，国内还要承担保障能源安全的重任，压力与责任并存。
企业成本控制外文翻译参考文献企业成本控制外文翻译参考文献(文档含中英文对照即英文原文和中文翻译)译文：成本控制成本控制，也被称为遏制成本或管理成本，一个广阔的成本管理技术，它的经济增长目标是降低成本提高企业效率。
企业使用的成本控制方法，监测，评价，并最终提升效率的具体领域，如部门、产品线。
20世纪90年代的成本控制措施，受到了美国企业的首要关注。
一般而言，外包企业重组、撤资的外围活动，大规模裁员等成本控制战略被认为是升提升企业利润和维持企业竞争优势的需要。
其目的往往是降低企业的生产成本，这样该企业给出的销售价格就比其竞争对手具更大的利润。
一些成本控制的支持者认为，这种战略的成本削减计划必须慎重，因为并非所有降低成本的方法，都会对企业产生有利的影响。
在20世纪90年代的一个显著的例子,首席执行官邓拉普,绰号“电锯阿尔”，尽管他大幅降低企业的生产成本，但他领导的小器具制造公司依旧未能盈利。
邓拉普解雇了成千上万的工人和出售企业的业务,在他担任CEO两年内贡献不大，公司的竞争地位和股票的价格大幅下滑。
因此，在1998年公司董事会解雇了邓拉普，对他“成本控制一招”的管理方法失去了信心。
成本控制是一个持续的过程，与拟议的年度预算配合使用。
该预算有助于：（1）组织、协调生产和销售、服务和管理职能;（2）采取最大程度地利用现有的机会。
根据财政历年的进步形式，将预算与实际结果作比，生成新的计划和经验教训，用以评价目前的行动。
控制是指通过管理层的努力来影响个人的行为，由谁负责执行任务,承担成本,并获得收入。
管理是一个过程，将其分为两个阶段：规划是指管理计划的方式，希望人们人们能够执行的程序，而控制是指受雇于这些计划的程序是否符合实际表现。
通过预算过程管理和会计控制、建立全面的公司目标,明确责任中心，确定各责任中心的具体目标,设计的程序和标准报到和评价。
一个分部的业务纳入预算的组成部分，由责任方控制的。
责任中心适用于组织单位和职能部门。
外文文献翻译译文一、外文原文原文：Total cost of ownership: a key concept in strategic costmanagement decisionsStrategic cost management is not a new concept in theory. In application, however, it presents major opportunities for decision-making improvements for most organizations. As described by Shank and Govindarajan. strategic cost management takes a broad view of the organization's costs, both internal and external in such a way as to enhance competitive advantage.Much of the literature on strategic cost management has approached it from a financial or accounting perspective. This is logical, since those functions of the organization often have fiduciary responsibility for cost control. In many organizations, however, it is the supply management area, also referred to as purchasing, procurement, sourcing. or a number of other names, that has the ultimate responsibility for controlling the bulk of the organization's expenditures. A recent study indicates that purchased items make up an average of 63.5% of total costs for manufacturing firms and 25% for nonmanufacturers. Such expenditures are directly related to the organization's costs, but many discussions of strategic cost management concepts focus primarily on control of manufacturing costs, such as labor and machine time. In most organizations, the costs of purchased materials and services far outweigh internal manufacturing costs.This article has several purposes. It begins with an exploration of the concept of total cost of ownership (TCO) and why it is an increasingly viable model for use in acquisition decisions today. Second, a review of the TCO literature as it applies to purchasing decisions is presented. Next, the relationship between strategic cost management and TCO analysis in purchasing decisions is explored.Case studies of eleven organizations that apply TCO concepts to their purchasing decisions are used to overview how and where TCO models are currently being applied. Based on those data and previous research, evidence is presented as to why TCO concepts are not more widely implemented. Managerial/strategic suggestions are presented for overcoming barriers to applying TCO in purchasing and for linking TCO to strategic cost management concepts. The paper closes with suggestions for future research.TCO is a purchasing tool and philosophy aimed at understanding the relevant cost of buying a particular good or service from a particular supplier. References to TCO and related concepts, such as life cycle cost analysis, have been in the literature for some time, but its practical application has been somewhat limited. TCO is an important tool to support strategic cost management. It is a complex approach that requires the buying firm to determine which costs it considers most relevant or significant in the acquisition, possession, use, and subsequent disposition of a good or service. In addition to the price paid for the item, TCO may include the costs incurred by purchasing for order placement, research and qualification of suppliers, transportation, receiving, inspection, rejection, storage, and disposal.Review of the literatureOne use of TCO analysis is to support the supplier selection and evaluation decision. Traditional approaches include selecting and retaining a supplier based on price alone, or based primarily on price. or qualitatively evaluating the supplier's performance using categorical or weighted point/matrix approaches. While the latter arc preferred to a "price only" focus, such approaches tend to deemphasize the costs associated with all aspects of a supplier's performance and generally disregard internal costs. Examination of such costs is a strength of the TCO approach.TCO AnalysisSelection and evaluation concepts closely aligned with TCO include life-cycle costing, zero-base pricing, all-in-costs, cost-based supplier performance evaluation. and the cost-ratio method, None of these approaches have received significant, widespread support in the literature or in practice for a variety of reasons, primarilybecause of their complexity and the lack of general understanding of the concepts.Life-cycle costing focuses primarily on capital or fixed assets," The aim is to go beyond the purchase price of an asset, to determine how much it actually costs the organization to use, maintain, and dispose of that asset during its lifetime. Pre transaction costs tend to be de-emphasized. This approach is congruent with TCO but is only a subset of TCO activity. TCO is applicable to virtually every type of purchase and includes the pre purchase costs associated with a particular supplier.Zero-base pricing and cost-based supplier performance evaluation both advocate understanding suppliers' total costs. In contrast to TCO, zero-base pricing focuses heavily on the supplier's pricing structure and cost of doing business. Cost-based supplier performance evaluation has a narrower scope than TCO, focusing primarily on the external costs of doing business with a supplier rather than considering both the internal and external costs.More recently, several articles have focused specifically on TCO. Handfield and Pannesi explore understanding TCO specifically for components. They note that TCO components issues are directly related to where the component is within its life cycle, which may not be related to the overall product life cycle.Carr and Ittner overview TCO approaches used by several organizations. The models they present are all modified versions of the cost-ratio method. Using that method, an organization usually identifies several key factors or activities that increase costs. Factors such as those resulting from poor quality and late delivery are added to the total purchase price. Dividing these total costs by the total purchase price yields an "index." This index is then used as a multiple for future bids/prices from the supplier to evaluate the true "total cost of ownership" of doing business with that supplier. Ellram and Siferd developed a conceptual framework for costs to be included in TCO analysis, Ellram used case studies of organizations that have used formal TCO analysis to develop a framework for TCO implementation. Ellram also developed a taxonomy for classifying TCO models based on the type of buy, also known as "buy class." and according to whether the TCO model is standard or unique. Bennett presents a TCO approach used by Compumotor, a manufacturer of flowcontrol equipment. Compumotor links TCO to its activity-based costing system to provide an integrated approach to TCO analysis.Approaches similar to TCO in purchasing have been advocated in the logistics literature and strategic management literature. These approaches are a means of understanding total costs throughout the supply chain in order to provide direct support for strategic cost management efforts.Lack of understanding of TCO can be very costly to the firm. Poor decisions will likely result, hurting the firm's overall competitiveness, profitability, pricing decisions, and product mix strategies.Theoretical RootsEconomists have long acknowledged the importance of going beyond price to encompass the transaction costs in purchasing from external sources. Economists have focused on transaction cost analysis primarily from a make-or-buy perspective, considering vertical integration versus buying goods or services in the market. Transaction costs analysis is also the foundation of TCO analysis.While TCO analysis can be applied to the analysis of the make-or-buy decision, it should also be applied after an organization has determined that it will use a third party (buy) rather than use an internal source (make). Transaction costs can vary significantly among suppliers and can be an important decision factor.Previous literature on TCO analysis defined transaction costs as costs incurred prior to actual sale; associated with the sale, including price; and after the sale has occurred, including disposal. From this perspective, transaction cost analysis in the economics literature provides the theoretical basis for further examining TCO analysis. TCO analysis is the tool and philosophy to support the theory of transaction cost analysis.When TCO Is Strategic Cost ManagementIt can be argued that TCO is only truly strategic cost management when it occurs on a strategic level, as in helping to Improve the processes in the organization or the supply chain. In order for TCO analysis to qualify as strategic cost management, cost considerations must span the boundaries of the organization to include costs bothexternal and internal to the organization. By definition, all applications of TCO analysis do this by specifically considering the effects of the supplier's performance, and the performance of purchased goods or services, on the organization's total costs.Unlike traditional cost reduction and cost savings techniques, which focus internally. All TCO analysis is supportive of strategic cost management. That is because all TCO analysis considers the broad effect of purchase decisions on the organization's costs, as well as the implications of purchase decisions on other cost parameters.How TCO Models Support Strategic Cost ManagementAccording to Shank and Govindarajan, three key themes are blended in strategic cost management: value chain analysis, strategic positioning analysis, and cost driver analysis. Each is discussed briefly below, as related to TCO analysis.The value chain analysis concept is quite similar to the supply chain management concept discussed in the purchasing and logistics literature. Simply stated, the value chain framework requires that an organization consider all activities in which it engages that are required to produce the product or serve ice and provide it to the ultimate consumer. This focus is external, considering all activities, which add value, from the earliest raw material sources through the production process to the ultimate end-user. With few exceptions. purchasing cost analysis has tended toward an internal focus.TCO clearly supports the value chain approach by considering the total cost of dealing with suppliers, such as internal and external costs of supplier selection, assessment, management and related factors, internal costs of application/use of the purchased item, internal and external costs associated with disposal or failure of the product or service in appllcationor in the field. An illustration of the value chain approach is an auto manufacturer that moved to application of just-in-time concepts, reducing its own inventory. This reduction, however, merely shifted more inventory and uncertainty to the suppliers. The suppliers costs actually increased more than the auto manufacturer's costs decreased.By using TCO concepts to analyze this purchase situation, this expensive decision could have been avoided.The second concept of strategic cost management, strategic positioning, examines the role of cost management in the organization. Shank and Govindarajan state that a cost management emphasis will vary depending on whether the firm pursues a product differentiation or cost leadership strategy. They argue that a cost leadership strategy would place a greater emphasis on cost management and reporting of items such as product costs, whereas a product differentiation strategy would focus more on marketing costs. Because the cost of externally procured items tends to be a major component of product costs, one might expect that the application of TCO concepts in purchasing would be more prevalent in firms that pursue a cost leadership strategy. Analyzing the relationship between an organization's positioning strategy and the type of TCO analysis chosen was beyond the scope of this research, but it does provide an interesting issue for future research.The third element of strategic cost management is cost driver analysis: understanding what factors actually affect cost behavior. Traditionally, costs have been allocated based on production volume. As Shank and Govindarajan point out, however, volume is generally not the best way to explain cost behavior. High-volume products tend to receive a greater burden than the effort required would support, and low-volume products tend to receive a lower cost allocation than justified by effort. TCO analysis inherently realizes that supplier costs are not driven solely by volume. Rather, they are driven by all aspects of the supplier's performance, including such activities as accurate invoicing, timely delivery, and product or service performance as well as response to inquiries.Understanding cost drivers and properly allocating costs to the activities that create those costs is a key premise of activity-based cost management (ABCM). Thus, both TCO and strategic cost management are based on the same underlying premise as ABCM.In addition. TCO an analysis is congruent and supportive of the major elements of strategic cost management. The TCO philosophy should be just one element of an organization's strategic cost management approach. As indicated by the magnitude of purchase expenditures, TCO analysis is an important element of strategic costmanagement. It is critical, however, that purchasing organizations that perform TCO share the results with the rest of the organization. Such shared knowledge will help support the firm's overall cost management goals, whether or not the goals of a particular TCO analysis are in themselves strategic in nature.Gaps in the LiteratureBased on a review of the literature, TCO analysis is a potentially important approach for improving the validity of purchasing decisions. The literature does not reveal the characteristics of purchasing decisions that TCO supports in terms of type of buy (capital, raw materials, services, and so on) and the importance of decisions supported. Also not evident in the literature is why a concept as important as TCO analysis is not used by more organizations to support purchasing decisions. The barriers to TCO implementation and how they can he overcome are not articulated in the literature.which also does not tie TCO analysis to the firm's overall strategic cost management efforts. The next section discusses the method used to explore these issues.Method of studyThis research was designed to explore the uses of TCO modeling in purchasing among a select sample of organizations based in North America, The research was aimed at developing a qualitative rather than quantitative in-depth understanding of TCO practices. Thus, a case study method was selected."To address gaps identified in the literature, case study participants were asked the open-ended questions shown in Appendix I. Additional questions related to demographic data, accounting systems, and TCO analysis structure, which are not directly pertinent to this research, also are included in the Appendix. During the process of exploring TCO practices, a relationship was uncovered between TCO and strategic cost management in the organizations studied. This paper focuses on the strategic cost management implications of the TCO research project.Case study research is not based on a random sampling; rather, it generally involves a focused approach to site and sample selection in order to gain access to the type of phenomenon being studied. In order to target organizations of potentialinterest, the researchers formed an advisory board to support this project and to help identify and provide introductions to potential organizations. In addition, the researchers contacted many purchasing professionals and academics and conducted an extensive review of the literature.Source: Ellram,Siferd,1998.“total cost of ownership: a key concept in strategic cost management decisions”. Journal of business logistics. vol.19, pp.55-84.二、翻译文章译文：所有权的总成本：一个关键的概念，战略成本管理的决定战略成本管理在理论上不是一个新概念。
毕 业 设 计（论文） 外 文 文 献 翻 译
文献、资料中文题目：我们需要战略成本管理 文献、资料英文题目：We need strategic cost management
文献、资料来源： 文献、资料发表（出版）日期： 院 （部）： 专 业： 班 级： 姓 名： 学 号： 指导教师： 翻译日期： 2017.02.14
本科毕业论文（设计） 外 文 翻 译 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 companies 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 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 enterprises 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 topics. 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 management 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 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 goals 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 strategy, 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 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 the 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 so 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 elements: 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 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 analysis can be divided into industry specific value chain analysis, value chain analysis and value chain
