战略成本管理-价值链分析方法【外文翻译】.docxVIP

外文翻译 原文 Strategic Cost Management- Value Chain Analysis Approach Material Source:Business Publications Author: Chivaka,Richard Introduction The developments within the global economic environment require that finance professionals are not only adept at analysing internal operations but that they are also exposed to, and thus experienced in, generating information relating to operations outside their own organisations. This external focus is a reflection of the customer-centric approach required for survival in the global business environment. In terms of this approach, the value of a product/service is no longer internally determined but is now a function of the market needs. In addition, the external orientation has been brought about by the fact that processes on both the supply and demand sides of an organisation are increasingly influencing the costs of internal processes of the organisations. Value chain analysis has emerged (amongst other techniques such as competitor analysis and target costing) as one of the techniques that are useful in understanding and analysing both intra-organisation and inter-organisation processes in order to identify sources of competitive advantage. Definition of value chain A value chain is defined as the linked set of value-creating activities all the way from basic raw material sources for component suppliers through to the ultimate end-use product delivered into the final consumers hands. The basic logic behind value chain analysis is that organisations should adopt an external focus in understanding and analysing costs arising from both intra-organisation and inter-organisation processes. This requires the involvement of suppliers and customers in understanding and exploiting sources of competitive advantage embedded in their inter-organisation processes. As such, the management of costs needs to take a broad focus that includes processes external to the organisation, i.e. cost management should take a value chain