基于合作价值链的成本管理的研究英文翻译Word格式文档下载.docx
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基于合作价值链的成本管理的研究
系别
商学院
姓名
张俊
专业
会计学
班级
会计信息化1班
学号
2010247084
StudyontheCostManagementBased
ontheCooperativeValueChain
Abstract
Thecompetitionamongmodernenterpriseshasnotbeenthecompetitionaboutsingleenterprise,butthecompetitionamongthevaluechainsandtheenterpriseneedstostrengthenthecompetitiveabilitybythecooperation.BasedondevelopingPorter’svaluechain,theopinionthatthewholevaluechaincontainstheuppersuppliersandthelowerdealerswasproposed,andhowtoachievetheoptimalcostmanagementbythecooperationbetweentheupperandlowerenterpriseswiththehomogenousenterpriseswasfurtherexplainedinthearticle.Inaddition,someriskcostswhichmayoccurinthecooperationprocessandhowtoimplementcooperativeharmonywereanalyzed,andaccordingtotheanalysisresults,theenterprisecouldkeepawayfromtheserisksinadvance.
Keywords:
Cooperation,Valuechain,Costmanagement
1.Introduction
Thegenerationofthevaluechainistheresultofthecompetitionthatenterprisespursuedifferentcompetitivestrategies.Toenhancethestrategyoftheenterprise,AmericanstrategicmanagementscholarPorter(1985)firstputforwardthemethodofthevaluechainanalysis.Hethoughtthatthevaluechainwasthecombinationofaseriesofassociatedvaluableactivitiesoftheenterprise.AccordingtoPorter’stheoryofthevaluechain,the“costchain”correspondingwiththevaluableactivitiesexistsonthevaluechain(seeninFigure1).StartingfromtheexpensedevotionfortheproductR&
D,thepreparationbeforetheproduction,andvariousconsumptionsinthemakingprocess,untiltoestablishingthesaleschannel,marketinganddistributionoutputandexpensesafterservice,this“costchain”supportsvariousactivitiesonthevaluechaintobedevelopedeffectivelytoincreasethevaluesoftheproductandfulfillclients’demands.Asthecomprehensiveconsumptionindexofthevaluechainactivity,thecostisrepresentedbyasortofformof“negativeincrement”.Thevaluechaincostmanagementistomanagethe“costchain”onthevaluechainoftheproduct,eliminatetheactivitieswithoutincrementsorwithlowefficiencies,reducetheamountof“negativeincrement”,minimizethecostsonthewholechain,enhancetheefficiencyofthewholesupplychain,andmaketheenterprisesonthechainallwin.
Inthedrasticcompetitionofthemarket,enterprisesfindthatonlytheinteriorcostcontrolhasnotfulfilledtheconsumers’demandsfortheproductcost,sotheybegintoseekhowtoreducetheiroperationcostsandacquiretheone-upadvantageofcostbymeansofothers’strengths,whichoffersthemarketenvironmentfortheoccurrenceofthevaluechainsystemandistheinteriorpowertoestablishthecooperativerelationshipamongenterprises(Li,2002,P.30-31).ThegeneralizedvaluechainmanagementreceivedPorter’sconceptofvaluesystem,andPorterthoughtthatthevaluesystemwascomposedbytheenterprisevaluechain,suppliervaluechain,channelvaluechain,purchaservaluechainandtheoperationunitvaluechainofthehomogenousenterprises.Theconceptofthevaluesystembeginstobeutilizedbyenterpriseswiththedevelopmentoftheeconomicglobalization.
Undertheguidanceofthusideas,thecompetitionamongenterpriseshasnotbeenlimitedonlyintheinterioroftheenterprise.Thevaluechainoftheenterprisebeginstoparticipateinthemarketcompetitionasastrongaggregationwhichisthevalueresourceplantakingonecoreenterprisesurroundedbyotherenterprisesastheaxispoint,andtheplancontinuallysolidifythestabilityofthesystembythecooperationamongenterprises.Therefore,itisverymeaningfultostudyhowtostrengthenthevaluechaincostmanagementbythecooperation.
2.Literaturereview
EnglishscholarSimmonds(1981)putforwardtheconceptoftheSMA(StrategicManagementAccounting),andhethoughtthattheaccountingshouldlearnfromtheexterior,whichwouldhelpthecompanytoevaluateitscompetitivestatus.Theenterpriseisanopeningsystem,andthemanagementaccountingshouldpaymoreattentiontostudytheexteriorenvironment,understandthecompetitivecoststructureoftheenterprise,andnoticethecostcompetitivestatusoftheenterpriserelativetocompetitors.
AmericanmanagementaccountingscholarsShankandGovindarajan(1989)agreedthatviewpoint,andfurtherdevelopedtherangeofthevaluechainbasedonPorter’svaluechaintheory(1985),andtheydefinedthevaluechainas“thevaluechainofanycompanycontainsthewholeprocessofthevalueproductionactivity”.Thisprocessincludesthewholecoursefromtheinitialsuppliersreceivetherawmaterialstothefinishedproductsaresenttotheusers.Theinteriorvaluechainofthecompanyassociateswiththesupplie