管理整个价值链成本和成本结构：战略成本管理研究【外文翻译】.doc

原文： Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management Strategic cost management is deliberate decision-making aimed at aligning the firm’s cost structure with its strategy and optimizing the enactment of the strategy. Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the firm. Strategic cost management takes two forms: structural cost management, which employs tools of organizational design, product design and process design to build a cost structure that is coherent with strategy; and executional cost management, which employs various measurement and analysis tools (e.g., variance analysis, analysis of cost drivers) to evaluate cost performance. In this chapter I develop a model that relates strategic cost management to strategy development and performance evaluation. I argue that although management accounting research has advanced our understanding of executional cost management, other management fields have done more to advance our understanding of structural cost management. I review research in a variety of management fields to illustrate this point. I conclude by proposing that management accounting researchers are uniquely qualified to create a body of strategic cost management knowledge that unifies structural and executional cost management. [Competitive] pressures mean that many businesses desperately need a new approach to managing costs --- one that reduces them over the long term… The process of lowering overhead costs sustainably is deeper and more subtle than most companies realize. The tactical margin improvements that might be enough to meet a one-off quarterly earnings gap or to compensate for a delayed product launch will not bring about deeply embedded change, while more broadly ambitious cost reduction programs often lose their impetus after the initial effort. Companies that truly transform their approach to overhead