戰(zhàn)略成本管理的框架 外文翻譯

1、本科畢業(yè)論文（設(shè)計）外 文 翻 譯原文一：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.戰(zhàn)略成本管理的框架1.0 簡介目前，經(jīng)濟和科技正以前所未有的速度增長。其結(jié)果是在世界范圍內(nèi)改變了人們的觀念，使交易量增大，競爭日益激烈。關(guān)貿(mào)總協(xié)定延長競賽區(qū)，通過大企業(yè)的崛起，包圍了整個世界。此外，信息技術(shù)、通訊手段和生產(chǎn)系統(tǒng)的改進打開新的視野。為了應(yīng)對，組織應(yīng)建立可持續(xù)的競爭優(yōu)勢，維護現(xiàn)有客戶，獲得更多的客戶。戰(zhàn)略管理是最好的手段，超過運行在短期和長期的競爭對手。戰(zhàn)略管理是指一個分析、決定設(shè)置的活動，由一個組織為創(chuàng)造和維持競爭優(yōu)勢而產(chǎn)生的。它的特點是：一般組織的目

52、標(biāo)集中，有關(guān)各方應(yīng)參與決策，通過一個自覺工作，從短期和長期的角度，認(rèn)識到有效性和效率的權(quán)衡（dess和蘭普金，2003）。一些研究者（希爾頓等，2000）認(rèn)為，傳統(tǒng)的成本系統(tǒng)應(yīng)付戰(zhàn)略管理是無效的，這些系統(tǒng)側(cè)重于衡量和控制產(chǎn)品成本，因此他們不是在當(dāng)前的生產(chǎn)經(jīng)營環(huán)境所需要的信息。 所以，新的成本管理概念出現(xiàn)了。該系統(tǒng)的目的是創(chuàng)造一個新的信息循環(huán)系統(tǒng)，關(guān)于短期生產(chǎn)經(jīng)營活動的有關(guān)信息，不斷循環(huán)和長期增值，來增加客戶量和降低成本（漢密爾頓，2004年；霍恩格倫等， 2003年；nicolaou，2003）。 盡管戰(zhàn)略成本管理是文獻普通概念，但這個概念沒有很清晰地被解釋（霍恩格倫等，2003年；阿格拉瓦爾

53、等，1998）。一些研究人員觀察了成本管理的時間維度，他們認(rèn)為在這一戰(zhàn)略成本管理下，戰(zhàn)略成本管理已作為一個系統(tǒng)，產(chǎn)生必要的信息來支持戰(zhàn)略管理維持競爭力，特別關(guān)注長期運行的優(yōu)勢（布洛赫等，1999年；夏克1989）。 其他研究人員（希爾頓等，2000；戴利，1998）忽視成本管理按照時間維度而劃分的兩個構(gòu)造。因此，成本管理的概念曾經(jīng)被認(rèn)為是最大限度地提高利潤，維持短期和長期的競爭優(yōu)勢。不過，雙方協(xié)議將其看作一個成本管理系統(tǒng)的改善。該系統(tǒng)的目的是允許組織尋求所需要聯(lián)系和鞏固的客戶，以達到他們的滿意度，并且在降低成本的同時通過具體的工具來追求利潤最大化和維持競爭優(yōu)勢（horngren ，2003；n

54、icolaou，2003；巴菲爾德，2001；希爾頓，2000）。此外，值得注意的是，以前的研究報告并不同意它的性質(zhì)和工具，不認(rèn)為用它可以完成戰(zhàn)略成本管理。以前的研究只考慮了一些工具，而沒有結(jié)合所有工具，沒有用綜合眼光來來解釋戰(zhàn)略成本管理的本質(zhì)和指出其活動的邏輯順序。因此，目前的研究旨在分析戰(zhàn)略成本管理的工具，以實現(xiàn)一個完整的架構(gòu)，這可能有利于企業(yè)在短期和長期利益相關(guān)者。2.0戰(zhàn)略成本管理的概念及其工具成本管理的概念是在文獻上被廣泛認(rèn)為是一種新的會計信息系統(tǒng)。該系統(tǒng)的目的是生成幫助組織創(chuàng)造競爭優(yōu)勢、保持和吸引客戶的信息。 除了測量和控制成本，scm創(chuàng)造金融和非金融資產(chǎn)短期和長期的信息來為客戶增

55、值，以戰(zhàn)勝競爭對手，同時減少成本，考慮所有利益相關(guān)者的利益（霍恩格倫等，2003；巴菲爾德等，2001；希爾頓等，2000）。成本管理的實質(zhì)是依據(jù)有關(guān)規(guī)劃、決策和控制，利用一組工具來產(chǎn)生短期和長期的信息，以幫助組織管理、創(chuàng)造產(chǎn)品或提供更有效的服務(wù)方式來來和競爭對手相比較（霍恩格倫等，2003；漢森和mowen，2000；希爾頓等，2000）。 找到一個成本管理的綜合框架是一件不容易的事件。圖1說明了成本管理系統(tǒng)的總體設(shè)想是打算最大限度地提高長期和短期利益（阿格拉瓦，1998）。圖1給出了成本管理的良好愿景。這一構(gòu)想是基于三個成分：最高管理層的承諾，工人的參與，以及一系列selfperpetua

56、ting系統(tǒng)的建立。 然而，它可能是大多數(shù)研究人員最不能接受的，因為構(gòu)想包含了幾個相互聯(lián)系的工具以實現(xiàn)成本管理，而忽略了許多以前的研究所認(rèn)為的重要的工具，如價值鏈分析和目標(biāo)成本。此外，圖1中在成本管理的工具中沒有反映網(wǎng)狀結(jié)構(gòu)，該構(gòu)想也沒有透露成本管理的時間維度。因此，這一構(gòu)想沒有直接關(guān)系到scm。然而，圖1所示的目標(biāo)是一致的研究結(jié)論，有些忽略戰(zhàn)略成本管理理念，集中精力在成本管理上，來實現(xiàn)在長短期的競爭優(yōu)勢（希爾頓，2000；戴利1998）。但是，一些研究人員報告通過創(chuàng)造和維持競爭優(yōu)勢來區(qū)分短期和長期戰(zhàn)略的活動 （莫爾斯等，2003；霍恩格倫等，2003；布洛赫等，1999）。因此，成本管理是一

57、個信息系統(tǒng)，它支持整個管理職能：戰(zhàn)略管理、短期規(guī)劃、業(yè)務(wù)決策和控制技術(shù)（布洛赫等，1999）。因此，戰(zhàn)略成本管理是用來支持諸如選擇產(chǎn)品，生產(chǎn)技術(shù)和銷售渠道的戰(zhàn)略決策。與此相反，作業(yè)成本管理用于支持諸如生產(chǎn)計劃、定價和激勵制度的短期決定。john shank，是介紹戰(zhàn)略成本管理的一位達特茅斯學(xué)院的會計學(xué)教授。他說，根據(jù)哈佛大學(xué)教授米歇爾·波特的設(shè)想，在20世紀(jì)80年代，戰(zhàn)略研究工作涉及企業(yè)組織應(yīng)該怎樣創(chuàng)造和維持競爭優(yōu)勢。shank（1989）引入了以信息管理為目的的戰(zhàn)略成本管理系統(tǒng)，包括四個戰(zhàn)略管理周期階段。在這些階段中，戰(zhàn)略的制定是通過組織溝通策略、指定和必要的使用工具、實施戰(zhàn)略、制

58、定和執(zhí)行控制技術(shù)來評估實現(xiàn)戰(zhàn)略目標(biāo)的成功程度。從那時起shank單獨撰寫著作，或與一位戰(zhàn)略成本管理的教授一起撰寫，他們在戰(zhàn)略成本管理方面做了一系列研究（shank，1996；shank和govindaraian，1992）。這些研究都建立在使用三種工具的基礎(chǔ)上來完成戰(zhàn)略成本管理，它們分別是價值鏈分析、成本動因分析和競爭優(yōu)勢分析。他們的工作是基于價值鏈分析，這是戰(zhàn)略成本管理的基石。波特（1985）認(rèn)為制訂公司的戰(zhàn)略是通過指定的連續(xù)兩個組的活動而作出的。第一組的主要活動涉及物流、運營、市場營銷和銷售，以及服務(wù)。第二組是支持活動，這個小組由該公司的人力資源管理、技術(shù)開發(fā)和采購基礎(chǔ)設(shè)施組成。根據(jù)波特的理論，一個組織的利潤是由主要和輔助活動所創(chuàng)造的。這些活動的有效性和效率，必須增加在通過價值鏈成本的產(chǎn)品或服務(wù)收入中。這是實現(xiàn)利潤的兩個選