供应链中的战略成本管理外文翻译.doc

外文翻译 原文 Commentary Strategic Cost Management in Supply Chains MaterialSource:American Accounting Association DOI:0.2308/acch.2009.23.2.201 Author: Shannon W.Anderson and Henri C. Dekker STRATEGIC COST MANAGEMENT Cost management research has tended to fall into two related streams (Lord 1996).Papers in the first research stream examine whether and how firms configure accounting data to support value chain analysis (e.g., Tomkins and Carr 1996; Dekker 2003; Hergert and Morris 1989). Papers in the second research stream attempt to derive the relationship between a firm’s strategy and cost structure. The focus is on the causal relation between activity levels and the resources that are required( i.e., “cost drivers” )(e.g.,Anderson 1995; Ittner et al. 1997). These research streams take as given the firm’s strategy and structure and focus on whether accounting records are capable of reflecting or detecting the economics of the chosen strategy. In this review we take Shank and Govindarajan’s (1992,1994) broader perspective that much of what constitutes strategic cost management is found in choices about organizational strategy and structure. Following Anderson (2007), we define “strategic cost management” as deliberate decision making aimed at aligning the firm’s cost structure with its strategy and with managing the enact- 1 ment of the strategy.We focus on interactions across firm boundaries; specifically, the buyer supplier interface, as a source of competitive advantage that can deliver low cost, as well as high productivity,quality,customer responsiveness and innovation(e.g.,Gietzmann 1996;Dyer1996;Cooper and Slagmulder 2004).Shank and Govindarajan (1992, 1994) posited that two types of cost drivers are the basis for strategic cost management: structural cost drivers that reflect organizational structure, investment decisions, and the operating leverage of the firm, and executional cost drivers that reflect the efficacy and efficiency of executing