战略成本管理价值链的角度.docVIP

12 - 本科毕业论文（设计） 外 文 翻 译 外文题目 Strategic Cost Management：The Value Chain Perspective 外文出处 Journal of Manangement Accounting Research, 1992（4）： 179-197 外文作者 Jone k.Shank，Vijay Govindarajan 原文： Strategic Cost Management：The Value Chain Perspective When Ernst Young surveyed more than 23,000 senior members of the US Institute of Management Accountants on cost management and measurement in 2003,it elicited a number of confusing results.Although 80 per cent of the respondents rated cost management as strategically important, 98 percent admitted that their current practices in that area were leading to cost distortions.Three-quarters reported that they werent significantly constrained by a lack of in-house technical accounting skills,while nearly 80 per cent agreed that the introduction of new management accounting initiatives was no more than a medium priority for their organisations. If so many respondents were reporting that cost management (and, by extension,measurement) was important, that their current methods were flawed and that they had in-house skills to solve the problem, why were so few doing anything about it?We believe that many of the companies covered in the survey had already tried – and failed - to improve their cost measurement methods. The rule of thumb is that 70 per cent of such projects do not achieve their long-term objectives. Most are abandoned within two years as a result of death by detail and a lack of involvement from the operational side of the organisation. Operational managers often ask for better financial transparency, so we know which levers we can pull that will have the most beneficial effect on the business. Because the word financial is used in such requests, they tend to be passed to the CFO. Unfortunately, these levers (drivers of activities) are not found in the general ledger.,chart of accounts or cos