战略成本管理：价值链的视角.docVIP

原文： Strategic Cost Management: The Value Chain Perspective One of the major themes in strategic cost management (SCM) concerns the focus of cost management efforts. Stated in question form: How do we organize our thinking about cost management? In the SCM framework, managing costs effectively requires a broad focus, external to the firm. Porter [19851 has called this the value chain. The Value chain for any firm in any business is the linked set of value-creating activities all the way from basic raw material sources through to the ultimate end-use product delivered into the final consumers hands. This focus is external to the firm, seeing each firm in the context of the overall chain of value-creating activities of which it is very probably only a part. We are aware of no firms which span the entire value chain in which they operate. A firm such as Chevron in petroleum spans wide segments of the value chain in which it operates, from oil exploration to service stations, but it does not span the entire chain. Fifty percent of the crude oil it refines comes from other producers, and more than one third of the oil it refines is sold through other retail outlets. Also, Chevron is not in the auto business at all, the major user of gasoline. More narrowly, a firm such as Maxus Energy is only in the oil exploration and production business. The Limited Stores are big downstream in retail outlets but own no manufacturing facilities. Reebok Is a famous shoe brand, but the firm owns very few retail outlets. Reebok does, however, own its factories. Though the value chain concept has been around for more than 10 years, the strategic power of this concept has not been well articulated. Based on an extensive literature search, we were not able to find even one complete, empirically derived value chain for a firm. There is a clear need to begin to document real world examples of how the value chain framework provides strategic Insights that are unlikely to emerge from other framew