战略成本管理的框架 外文翻译

1、本科毕业论文（设计）外 文 翻 译原文一：a framework to accomplish strategic cost management1.0 introductioncurrently, economic and technological developments are growing faster in an unprecedented way. the outcome is changing a great deal of concepts, transactions, and increasing competition allover the world. gatt ag

2、reement and emerging of large conglomerates extending competition zone to encompass the whole world. in addition, the improvements in information technology, communication means, and production systems open new horizons. to respond, organizations should create sustainable competitive advantages to m

3、aintain current customers and acquire more customers. strategic management is the best means to exceed rivals at short and long runs. strategic management is defined a set of analysis, decisions, and activities made by an organization to create and sustain competitive advantage. its characteristic i

4、s concentrating on general organizational goals, all stakeholders should participate in decision making, working through one vision to include both short and long perspectives, recognize trade-offs between effectiveness and efficiency. dess and lumpkin (2003) .some researchers e.g. hilton et al. (20

5、00) believe that traditional cost systems are not valid to cope with strategic management periphery. these systems focus on measuring and controlling product costs. therefore, they are not producing information needed at current business environment. as a result, cost management concept emerges. thi

6、s system aims to produce a continuous cycle of information about activities at both short run and long run to add value to customers and reduce costs hamilton (2004), horngren et al. (2003), nicolaou (2003) .despite cost management is a common concept in literature, this concept is not well defined

7、in acceptable way horngren et al. (2003), agrawal et al. (1998) . some researchers looked at time dimension of cost management. within that, strategic cost management hereafter, scm has special attention as a system that generates necessary information to support strategic management and sustain com

8、petitiveadvantage at the long run blocher et al. (1999), shank (1989) .other researchers hilton et al. (2000), dailey (1998) ignore dividing cost management into two constructs according to time dimension. therefore, cost management concept used to maximize profit and sustain competitive advantage a

9、t short run and long run as well.nevertheless, both parties accord to consider cost management as a system of improvement. this system aims to permit organizations to seek what is needed to cement its ties with customers to attain their satisfaction and reduce costs at the same time via specific too

10、ls to maximize profit and sustain competitive advantage by using long-term strategies horngren et al. (2003), nicolaou (2003), barfield et al. (2001), hilton et al. (2000) .in addition, it is noteworthy to report that previous studies disagree concerning number of tools and its nature that could use

11、 to accomplish scm. major studies consider a few tools. consequently there is no integrative vision to combine all tools to interpret essence of scm and indicate logical sequences of its activities.therefore, current study aims to analyze tools of scm to attain an integrated framework that could be

12、useful to companies' stakeholder in short run and in long run as well. this study is organized as follows. section 2 is devoted to introduce scm concept and its tools. in section 3, i will suggest an integrative framework of scm. in sections 3 through 8, i will analyze tools of scm. the final se

13、ction concludes the paper.2.0 strategic cost management concept and its toolscost management concept is widely accepted in literature to express a new accounting information system. this system aims to generate information needed to help organizations to create competitive advantages to hold and att

14、ract customers.in addition to measuring and controlling costs, scm produce financial and non-financial information at short run and long run as well to add value to customers in order to prevail over competitors and reduce costs at the same considering all stakeholder interests horngren et al. (2003

15、), barfield et al. (2001), hilton et al. (2000) .the essence of cost management is to utilize a group of tools to generate information regarding planning, decision making, and control at both short run and long run in order to help organization's management to create products or provide services

16、 with more effective and efficient way comparing with competitors horngren et al. (2003), hansen and mowen (2000), hilton et al. (2000) .it is a rare event to find an integrated framework for cost management. figure 1 illustrates a general vision of cost management system that intends to maximize pr

17、ofit at both long run and short run agrawal et al. (1998).figure 1 presents a good vision of cost management. this vision is based on three constituents: top management commitment, workers involvement, and establishment of a selfperpetuating system of improvement. nonetheless, it may be unacceptable

18、 by most of researchers. the vision contains a few interconnected tools to accomplish cost management and ignores many important tools considered by prior research such as value chain analysis and target costing. in addition, vision shown in figure 1 did not reflect reticulation among tools proposed

19、 to be included in cost management. in addition, the vision did not reveal time dimension of cost management. consequently, that vision is not related directly to scm. however, vision presented at figure 1 is consistent with what some studies conclude to ignore scm concept and concentrate on cost ma

20、nagement to accomplish competitive advantage at sort run and long run as well hilton et al. (2000), dailey (1998) .but, some researchers reported the importance to distinguish between activities in short run and long-term strategies that adopted to create and sustain competitive advantages morse et

21、al. (2003), horngren et al. (2003), blocher et al. (1999) .accordingly, cost management is an information system that supports the entire managerial functions, which are: strategic management, short-term planning, operational decision-making, and control techniques blocher et al. (1999). thus, scm i

22、s used to support strategic decisions such as selecting products, manufacturing techniques and distribution channels. in contrast, operational cost management is used to support short-term decision such as production schedules, pricing, and incentive systems. john shank, an accounting professor at d

23、artmouth college, is the one who introduced scm. he wrote his vision according to michel porter, strategic studies professor at harvard university, work concerning what should business organization done to create and sustain competitive advantage over its rivals in 1980s. shank (1989), introduces sc

24、m as a managerial usage of cost information during one or all the four phases of strategic management cycle. these phases are, strategic formulation, communicating strategies through organization, specifying and using necessary tools to implement strategies, and setting and implementing control tech

25、niques to assess degree of success in achieving strategic objectives。since then shank authored alone or in conjunction with govindaraian, professor of strategic management, series of studies regarding scm e.g. shank (1996), shank and govindaraian (1992a, 1992b), govindaraian and shank (1992).these s

26、tudies are built on using three tools to accomplish scm, which are value chain analysis, cost drivers, and competitive advantage analysis. their work is based on value chain analysis, which is the cornerstone of scm. porter (1985, 1991) states that formulating organization's strategy is made by

27、specifying and linking two groups of consecutive activities. the first group is a primarily activities, involving logistics, operations, marketing and sales, and services. supportive activities are the second group. this group is consists of infrastructure of the firm, human resource management, man

28、agement, technology development, and procurement. according to porter, the profit of an organization is resulting from primarily and supportive activities. effectiveness and efficiency of these activities is vital to increase product or services revenue over its cost through value chain. that is to

29、accomplish via one of two alternatives. the first one is to reduce costs comparing to competitors. the second is to differentiate product and service through innovation to add value to customers. to reach this, an organization should adopt better cost drivers comparing rivals. as indirect costs incr

30、eased in cost structure at all organization, creation of activity based costing is appropriate to scm requirements. accordingly, many researchers suggested employing activity based costing as one of important tools of scm chenhall (2004), dekker (2003), mcnair et al. (2001),trusseland bitner (1998).

31、after that, more tools suggested to include in accomplishing scm. in this context, one notice a great discrepancy of researchers' opinions concerning tools fitted to scm. figure 2 illustrate tools suggested in prior research to accomplish scm morse et al. (2003), dekker (2003), hilton et al. (20

32、00), blocher et al. (1999).figure 2tools of strategic cost managementtoolnaturevalue chainanalysisadd value to customers _reducing costs, and understanding relation between business organizationand booth customersactivity based costingan analytical tool aims to provide accuracy in allocating indirec

33、t costs.competitive advantage analysisdefining strategy that an organization could adopt to excel over rivals.target costingcost that an organization is willing to incur according to competitive price that could be used to achieve desiredprofittotal qualitymanagementadopt necessary polices and proce

34、dures to met customers expectationsjust-in-timea comprehensive system to buy materials or produce commodities when needed in appropriate timeswot analysisa systematic procedure to identify critical success factors of an organizationbenchmarkinga process performed to determine critical success factor

35、 and study ideal procedures of other organization inorder to improve operations and dominate marketbalancedscorecardan accounting report of critical success factors about the organization. it is divided into four majordimensions: financial performance, customers' satisfaction, internal operation

36、, and innovation andgrowththeory ofconstraintsa tool to improve rate of transferring material into finished goodscontinuousimprovementconducting continuous improvements in quality and other critical success factors* source: blocher et al. (1999) many researcher see tools reported in figure 2 as the

37、essence of scm and it could be used individually or as a group to deal with increasing pressures from global competition and innovationsnicolaou (2003), barfield et al. (2001), hilton et al. (2000), blocher et al. (1999). these tools are vital to successes in long run. prevailing at short-term is no

38、 longer the only criterion of success. organization should endeavor to prosper at the long run by strengthening its relation with customers andsustaining its competitive advantages.however, it is obvious that a great deal of prior research concentrate on one or a few tools cited in figure 2. consequ

39、ently, there is no integrative vision combining all tools to interpret scm content and illustrate logical sequence of what should done to accomplish scm.the existence of integrative vision of scm is useful from both theoretical and practical perspectives. theoretical framework may help in understand

40、ing research within scm to reach conclusions regarding what had done and what should conducting. practically, an integrative vision of scm provides organizations with a good conjecture of what could they do to accomplish scm at real world.3.0 toward integrated framework for strategic cost management

41、 figure 3 illustrates a proposed framework to accomplish scm. this framework is based on tools cited in figure 2 to create and sustain competitive advantage to overcome rivals. to do that, an organization should achieve four long-term objectives。these are more responding to client requirements compa

42、ring to competitors, ability to innovate products, quality, and efficiency jones and george (2003). to attain that, an organization should have an integrative information system. therefore, mangers could acquire financial and non-financial information and deal with sophisticated structure of people

43、and functions.consequently, scm is as an integrative information system aiming to generate information to achieve strategic objectives throughout strategic management phases，which involve strategic analysis, formulating strategies and determining basis of performance measurement, implementing strate

44、gies through value chain analysis during product life cycle, and continuous improvement. the sequence of tools presented at figure 3 should be conduced all over all managerial units from whole entity crossing strategic business units to functions within these units dess and lumpkin (2003), jones and

45、 george (2003), schermerhorn (2001.accordingly, scm is defined as using a group of tools throughout phases of strategic management to create and sustain competitive advantages.figure 3strategic analysis is the first phase to be implanted to accomplish scm. within strategic analysis scm team work on

46、to identify critical success factors. these factors are reached through swot analysis and benchmarking.swot stands for strengths, weaknesses, opportunities, threats . analysis is a strategic tool. through this tool, an organization could identify internal strengths to excel, internal weakness that m

47、ay affect its competitive positions, external factors that could exploit to utilize internal strengths and decrease negative effects of internal weakness, and to deal with external threats. accordingly, an organization could reach critical success factors and select appropriate strategy to accomplis

48、h it strategic objectives jones and george (2003), lee and ko. (2000), blocher et al. (1999). figure 4 illustrate sample of swot analysis elements. figure 4sample of swot analysis elementsinternal externalstrengthsweaknessesopportunitiesthreatswell-developedstrategy?obsolete, narrowproduct lines?exp

49、loit new marketsegments?increase indomestic competition?appropriateorganizationalstructure?decline in r&dinnovations?expand into foreignmarkets?increase in foreigncompetition?good marketing skills?poor materialsmanagementsystems?diversify into newgrowth businesses?change inconsumertastes?brand-n

50、amereputation?inadequate humanresources?reduce rivalryamongcompetitors?downturn ineconomy?ability to managestrategic change?high conflict andpolitics?extend cost ordifferentiationadvantage?changes ineconomicfactors?source: mohamed m. el-dyasty，a framework to accomplish strategic cost management，the

51、strategic cost management research，the 2nd volume,2005（9）：p12-13.战略成本管理的框架1.0 简介目前，经济和科技正以前所未有的速度增长。其结果是在世界范围内改变了人们的观念，使交易量增大，竞争日益激烈。关贸总协定延长竞赛区，通过大企业的崛起，包围了整个世界。此外，信息技术、通讯手段和生产系统的改进打开新的视野。为了应对，组织应建立可持续的竞争优势，维护现有客户，获得更多的客户。战略管理是最好的手段，超过运行在短期和长期的竞争对手。战略管理是指一个分析、决定设置的活动，由一个组织为创造和维持竞争优势而产生的。它的特点是：一般组织的目

52、标集中，有关各方应参与决策，通过一个自觉工作，从短期和长期的角度，认识到有效性和效率的权衡（dess和兰普金，2003）。一些研究者（希尔顿等，2000）认为，传统的成本系统应付战略管理是无效的，这些系统侧重于衡量和控制产品成本，因此他们不是在当前的生产经营环境所需要的信息。 所以，新的成本管理概念出现了。该系统的目的是创造一个新的信息循环系统，关于短期生产经营活动的有关信息，不断循环和长期增值，来增加客户量和降低成本（汉密尔顿，2004年；霍恩格伦等， 2003年；nicolaou，2003）。 尽管战略成本管理是文献普通概念，但这个概念没有很清晰地被解释（霍恩格伦等，2003年；阿格拉瓦尔

53、等，1998）。一些研究人员观察了成本管理的时间维度，他们认为在这一战略成本管理下，战略成本管理已作为一个系统，产生必要的信息来支持战略管理维持竞争力，特别关注长期运行的优势（布洛赫等，1999年；夏克1989）。 其他研究人员（希尔顿等，2000；戴利，1998）忽视成本管理按照时间维度而划分的两个构造。因此，成本管理的概念曾经被认为是最大限度地提高利润，维持短期和长期的竞争优势。不过，双方协议将其看作一个成本管理系统的改善。该系统的目的是允许组织寻求所需要联系和巩固的客户，以达到他们的满意度，并且在降低成本的同时通过具体的工具来追求利润最大化和维持竞争优势（horngren ，2003；n

54、icolaou，2003；巴菲尔德，2001；希尔顿，2000）。此外，值得注意的是，以前的研究报告并不同意它的性质和工具，不认为用它可以完成战略成本管理。以前的研究只考虑了一些工具，而没有结合所有工具，没有用综合眼光来来解释战略成本管理的本质和指出其活动的逻辑顺序。因此，目前的研究旨在分析战略成本管理的工具，以实现一个完整的架构，这可能有利于企业在短期和长期利益相关者。2.0战略成本管理的概念及其工具成本管理的概念是在文献上被广泛认为是一种新的会计信息系统。该系统的目的是生成帮助组织创造竞争优势、保持和吸引客户的信息。 除了测量和控制成本，scm创造金融和非金融资产短期和长期的信息来为客户增

55、值，以战胜竞争对手，同时减少成本，考虑所有利益相关者的利益（霍恩格伦等，2003；巴菲尔德等，2001；希尔顿等，2000）。成本管理的实质是依据有关规划、决策和控制，利用一组工具来产生短期和长期的信息，以帮助组织管理、创造产品或提供更有效的服务方式来来和竞争对手相比较（霍恩格伦等，2003；汉森和mowen，2000；希尔顿等，2000）。 找到一个成本管理的综合框架是一件不容易的事件。图1说明了成本管理系统的总体设想是打算最大限度地提高长期和短期利益（阿格拉瓦，1998）。图1给出了成本管理的良好愿景。这一构想是基于三个成分：最高管理层的承诺，工人的参与，以及一系列selfperpetua

56、ting系统的建立。 然而，它可能是大多数研究人员最不能接受的，因为构想包含了几个相互联系的工具以实现成本管理，而忽略了许多以前的研究所认为的重要的工具，如价值链分析和目标成本。此外，图1中在成本管理的工具中没有反映网状结构，该构想也没有透露成本管理的时间维度。因此，这一构想没有直接关系到scm。然而，图1所示的目标是一致的研究结论，有些忽略战略成本管理理念，集中精力在成本管理上，来实现在长短期的竞争优势（希尔顿，2000；戴利1998）。但是，一些研究人员报告通过创造和维持竞争优势来区分短期和长期战略的活动 （莫尔斯等，2003；霍恩格伦等，2003；布洛赫等，1999）。因此，成本管理是一

57、个信息系统，它支持整个管理职能：战略管理、短期规划、业务决策和控制技术（布洛赫等，1999）。因此，战略成本管理是用来支持诸如选择产品，生产技术和销售渠道的战略决策。与此相反，作业成本管理用于支持诸如生产计划、定价和激励制度的短期决定。john shank，是介绍战略成本管理的一位达特茅斯学院的会计学教授。他说，根据哈佛大学教授米歇尔·波特的设想，在20世纪80年代，战略研究工作涉及企业组织应该怎样创造和维持竞争优势。shank（1989）引入了以信息管理为目的的战略成本管理系统，包括四个战略管理周期阶段。在这些阶段中，战略的制定是通过组织沟通策略、指定和必要的使用工具、实施战略、制

58、定和执行控制技术来评估实现战略目标的成功程度。从那时起shank单独撰写著作，或与一位战略成本管理的教授一起撰写，他们在战略成本管理方面做了一系列研究（shank，1996；shank和govindaraian，1992）。这些研究都建立在使用三种工具的基础上来完成战略成本管理，它们分别是价值链分析、成本动因分析和竞争优势分析。他们的工作是基于价值链分析，这是战略成本管理的基石。波特（1985）认为制订公司的战略是通过指定的连续两个组的活动而作出的。第一组的主要活动涉及物流、运营、市场营销和销售，以及服务。第二组是支持活动，这个小组由该公司的人力资源管理、技术开发和采购基础设施组成。根据波特的理论，一个组织的利润是由主要和辅助活动所创造的。这些活动的有效性和效率，必须增加在通过价值链成本的产品或服务收入中。这是实现利润的两个选