基于合作价值链的成本管理的研究英文翻译.docx

基于合作价值链的成本管理的研究英文翻译.docx

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基于合作价值链的成本管理的研究英文翻译

成都信息工程学院

毕业设计英文翻译

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