所有权的总成本：一个关键的概念，战略成本管理的决定.docVIP

外文文献翻译译文 一、外文原文 原文： Total cost of ownership: a key concept in strategic cost management decisions Strategic cost management is not a new concept in theory. In application, however, it presents major opportunities for decision-making improvements for most organizations. As described by Shank and Govindarajan. strategic cost management takes a broad view of the organizations costs, both internal and external in such a way as to enhance competitive advantage. Much of the literature on strategic cost management has approached it from a financial or accounting perspective. This is logical, since those functions of the organization often have fiduciary responsibility for cost control. In many organizations, however, it is the supply management area, also referred to as purchasing, procurement, sourcing. or a number of other names, that has the ultimate responsibility for controlling the bulk of the organizations expenditures. A recent study indicates that purchased items make up an average of 63.5% of total costs for manufacturing firms and 25% for nonmanufacturers. Such expenditures are directly related to the organizations costs, but many discussions of strategic cost management concepts focus primarily on control of manufacturing costs, such as labor and machine time. In most organizations, the costs of purchased materials and services far outweigh internal manufacturing costs. This article has several purposes. It begins with an exploration of the concept of total cost of ownership (TCO) and why it is an increasingly viable model for use in acquisition decisions today. Second, a review of the TCO literature as it applies to purchasing decisions is presented. Next, the relationship between strategic cost management and TCO analysis in purchasing decisions is explored. Case studies of eleven organizations that apply TCO concepts to their purchasing decisions are used to overview how and where TCO models are currently being applied. Based on those data and previous rese