1、本科毕业论文（设计）外文翻译原文WENEEDSTRATEGICCOSTMANAGEMENTWENEEDSTRATEGICCOSTMANAGEMENTASNOTEDEARLIER,THEGLOBALFINANCIALCRISISCONTINUESTOWANTONLYSLIGHTLY,OFFSEASONALREADYUNSOLICITED,BUTALSOTOAYEARWASBAD,BUTEVENWORSETHISYEAR,XIIMPROVEEFFICIENCY,REDUCECOSTS,MANYCOMPANIESHAVEBECOMEONEOFTHEULTIMATEWEAPONCONSEQUENTLY
2、,FROMEUROPETOTHEAMERICAS,FROMGLOBALTODOMESTIC,SOUNDEDADISMISSAL,CAUSEDMANYLARGEANDSMALLVIBRATIONVARIOUSENTERPRISESBEGANWUJINTHEIROWNPROPERTY,TOCONTROLEXPENDITURE,LOWERINGOFSTANDARDS,SOTHESEAREALLRELATEDTOTHECOSTOFTHISTOPICHASBEENCIRCULATINGAMONGTHEPEOPLEISAJOKE,“LETTHECFOTODOBUSINESSEARLYCLOSINGCOST
3、CONTROL,COSTCONTROLBYTHECEOOFENTERPRISESIDEMEAND“JOKEJOKEGO,CAREFULSCRUTINY,WITHSOMEJUSTIFICATIONTHEFINANCIALMANAGEMENTOFMANYCOMPANIESISNOTNECESSARILYACLEARCUTSPENDINGONITSENTERPRISEBUSINESSANDCORECOMPETENCEOFTHEIMPORTANCE,OFTENREDUCINGTHECOSTOFTHESURFACE,ITCAUSEDACHAOS,CAUSINGGREATHARMTOTHEBUSINESS
4、THECOMPANYSTOPMANAGEMENTASCEOISMUCHBETTERGRASPONTHISISSUE,SOITWILLNOTBECUTTINGCOSTSATTHEEXPENSEOFSTATEENTERPRISESTHEOFFSEASONCOSTCUTTINGMORESHOWTHENEED,THEN,HOWCLEVERCUTCOSTSENSUREREDUCEDCOSTS,WHILECORPORATESTABILITYCANBEGUARANTEEDINFACT,THECOMPANIESCUTCOSTS,ALLCOSTSSHOULDNOTBEWITHOUTIDENTIFICATION,
5、“INDISCRIMINATEWHITEUNIFORM“IFABUSINESSMANAGERTOEVERYEXPENDITUREAPPEARSTOCUTOFFTHEEXCESS,ITISLIKELYTHISWEAKENEDTHECOMPETITIVENESSOFENTERPRISESANDTHUSAFFECTSTHEBUSINESS,RESULTSOFMOREHARMTHANGOODTHEREFORE,MANAGERSSHOULDBETHEPERSPECTIVEOFCORPORATESTRATEGYTOCONTROLCOSTSANDAVOIDDAMAGETOTHEVALUEOFTHOSECOR
6、EELEMENTSOFTHEDECISIONCONSEQUENTLY,COSTPLUSSTRATEGY,ITLEADSTOSTRATEGICCOSTMANAGEMENTTOPICSHESUGGESTEDAPPROACHFORDEDICATINGRESOURCESTOSUPPLIERCOSTMANAGEMENTMAYSEEMCOSTPROHIBITIVEHOWEVER,THEORGANIZATIONSSTUDIEDUNANIMOUSLYAGREETHATTHEYRECEIVEEXTREMELYHIGHRETURNSONTHEIRINVESTMENTSINSUPPLIERCOSTMANAGEMEN
7、TEFFORTSTHEMONEYSPENTONSUPPLIERCOSTMANAGEMENTEFFORTSTHEMONEYSPENTONSUPPLIERSHOULDCOSTANALYSIS,SUPPLIERDEVELOPMENT,ANDOTHERTOOLSANDAPPROACHESPAYSFORITSELFMANYTIMESOVERINTERMSOFREDUCINGCOSTSANDBOTTOMLINEPRICESPAIDTOSUPPLIERSFORLARGEFORTUNE500COMPANIES,SUCCESSFULSTRATEGICCOSTMANAGEMENTMAYMEANTHEADDITIO
8、NOFDEDICATEDPERSONNELTOFOCUSONSUPPLIERCOSTMANAGEMENTFORSMALLERORGANIZATIONSWHICHMIGHTNOTHAVEASGREATANONGOINGNEED,ORASGREATANASSETBASESO,WHATISSTRATEGICCOSTMANAGEMENTSTRATEGYCANBEDEFINEDASTHEESTABLISHMENTOFTHEIRFUNDAMENTALLONGTERMGOALSANDTOACHIEVETHEGOALSTOTAKETHENECESSARYACTIONPLANNINGANDRESOURCEALL
9、OCATION,ISTOGUIDETHEOVERALLPLANSANDSTRATEGIESTHESOCALLEDSTRATEGICCOSTMANAGEMENTFROMASTRATEGICPERSPECTIVETOSTUDYTHEFORMATIONANDCONTROLCOSTSINESTABLISHEDUNDERTHEPRINCIPLEOFCORPORATESTRATEGY,INTERMSOFCOSTMANAGEMENTFORTHESTRATEGICCHOICEANDDESIGN,ITWILLLEADTOTHEFINALDELIVERYOFBUSINESSPRODUCTSANDSERVICEST
10、OLOWERCOSTS,NOTEVERYPARTOFSHANGDUZHUIQIULOWESTCOSTINCLUDESTWOLEVELSOFCONTENTONEFROMACOSTPERSPECTIVE,THESELECTIONANDOPTIMIZATIONOFBUSINESSSTRATEGYSECOND,THEIMPLEMENTATIONOFCOSTCONTROLSTRATEGIESSTRATEGICCOSTMANAGEMENTTHINKINGONSTRATEGICCOSTMANAGEMENTTHEORETICALFRAMEWORKOFTHEGENERALANDSUMMARY,WHICHDETE
11、RMINESTHESTRATEGICCOSTMANAGEMENTTHEORYANDMETHODOLOGYTOSTARTTHEBASICIDEASINTHEBACKGROUNDOFTHECRISISUNDERTHECOSTCUTTING,MOREXUYAOFOLLOWSTRATEGICCOSTMANAGEMENTTHINKING,TOHAVEACHOICECUT,NOTIMPORTANTLINKINTHECONDUCTOFLARGEKEYIDRASTICCUTSANDTHERELATEDCORECOMPETITIVELISGUANJIANYAOSU,BUTNOTRULEOUTTHEPOSSIBI
12、LITYOFEXPANDINGINTOSOTARGETED,THEREARETIGHTWITHLOOSE,SMART,COSTCUTTING,ASQUAREISNOTONLYLOWERCOSTS,BUTALSOWITHOUTPREJUDICETOTHECOMPANYHEALTHANDEVENENHANCETHECORECOMPETITIVENESSOFTHEIDEALCHOICETHEBASICTOOLSOFSTRATEGICCOSTMANAGEMENTCOSTMANAGEMENTSTRATEGYHASTHREEELEMENTSVALUECHAINANALYSIS,STRATEGICPOSIT
13、IONINGANALYSISANDCOSTDRIVERANALYSISTHEYALSOANALYZEDINTHEFRAMEWORKOFSTRATEGICMANAGEMENTANDCOSTFACTORSCLOSELYRELATEDTOTHETHREEBASICANALYSISTOOLSAOFTHEVALUECHAINANALYSISOFEACHENDPRODUCTFROMINITIALRAWMATERIALSINTOTHEHANDSUNTILITREACHESTHEFINALCONSUMER,INTERMEDIATETOGOTHROUGHNUMEROUSINTERRELATEDOPERATING
14、PROCEDURES,THESEOPERATINGPROCEDURESISBOTHAPRODUCTOFTHEPRODUCTIONPROCESS,BUTITISALSOAVALUEFORMATIONANDVALUEADDEDPROCESSTOFORMTHEVALUECHAINVALUECHAINVALUECHAINANALYSISCANBEDIVIDEDINTOINDUSTRYSPECIFICVALUECHAINANALYSIS,VALUECHAINANALYSISANDVALUECHAINANALYSISOFCOMPETITORSTHROUGHTHEANALYSISOFTHEINDUSTRYV
15、ALUECHAIN,WEUNDERSTANDTHEPOSITIONOFENTERPRISESININDUSTRYANDTRADESITUATIONANDPROSPECTSTHROUGHITSOWNANALYSISOFTHEVALUECHAIN,ELIMINATENONVALUEADDEDFACTORS,WECANNOTAFFECTTHEDECLINEINCOSTCOMPETITIVENESSOFTHEPREMISEBYVALUECHAINANALYSISOFTHECOMPETITORS,YOUCANKNOWOURSELVESANDINSIGHTINTOTHESITUATION,ANDTHERE
16、SULTINGBUSINESSCOSTMANAGEMENTSTRATEGIESBTHESTRATEGICPOSITIONINGANALYSISSTRATEGICPOSITIONINGMEANSOFSELECTINGTHEMEANSOFCOMPETITION,ANDCOMPETEWITHRIVALSENTERPRISESSHOULDFIRSTOFALLTHEINTERNALANDEXTERNALENVIRONMENTINWHICHTHEIROWNDETAILEDINVESTIGATIONOFTHENQUEDINGENTERPRISESAREENTERINGTHEXINGYEYING,BASEDO
17、NTHEMARKETBYSHIGEYIJISUOXUKAIFAOFPRODUCTSFINALLYDETERMINETOWHATSTRATEGYTOENSURETHATENTERPRISESINTHESELECTEDINDUSTRY,MARKETANDPRODUCTSTANDFIRMINTHEDEFEAT,TOOBTAINPROFITSABOVETHEINDUSTRYAVERAGETOILLUSTRATE,SUCHASCOSTLEADERSHIPSTRATEGY,WHICHISALLASTRATEGYMOSTCLEARLYUNDERTHEGUIDANCEINTHISSTRATEGY,ENTERP
18、RISESGOALISTOBECOMEOFITSPROPERTIESTOLOWCOST,SHENGCHANSERVICESCHANGSHANG,THATIS,OFFERINGSORSERVICEFEATURES,LITTLEQUALITYDIFFERENCEINTHECONDITIONS,CUTTINGCOSTSGAINACOMPETITIVEEDGEIFENTERPRISESCANCREATEANDMAINTAINACOMPREHENSIVECOSTLEADERTHATISASLONGASTHEPRICECONTROLINTHEINDUSTRYAVERAGEORCLOSETOTHEAVERA
19、GELEVEL,WECANOBTAINBETTERTHANAVERAGERESULTSOFOPERATIONSWITHOPPONENTSEQUALTOORLOWERPRICE,THECOSTLEADERINLOWCOSTADVANTAGEWILLTRANSLATEINTOHIGHEREARNINGSTHEDIFFERENCEBETWEENSTRATEGICREQUIREMENTSOFENTERPRISESLEADINGTHEEXTENSIVEATTENTIONONSOMEASPECTSOFCUSTOMERSINUNIQUEWITHINTHEINDUSTRY,ORTHEDIFFERENCEINC
20、OSTISDIFFICULTTOFURTHEREXPANDTHECIRCUMSTANCES,THEPRODUCTIONOFMOREPOWERFULTHANTHECOMPETITION,BETTERQUALITY,SERVICEANDBETTERPRODUCTSTOSHOWTHEDIFFERENCEBETWEENOPERATINGOFCOURSE,THISDIFFERENCESHOULDTHEBUYERWANTORWILLINGTOACCEPTIFALEADERCANBEDIFFERENT,YOUCANGETTHEPRICEPREMIUMPAID,ORINACERTAINPRICETOSELLM
21、OREPRODUCTS,ORCYCLICAL,SEASONALMARKETACCESS,SUCHASSHRINKINGTHEBUYERLOYALTYDURINGTHECORRESPONDINGBENEFITSREQUIREMENTSBETWEENTHELOGICOFALEADINGSTRATEGICBUSINESSCHOICESTHATARECONDUCIVETOCOMPETITIONANDMAKETHEIROWNUNIQUENATUREOFTHEBUSINESS,FOCUSINGONINNOVATIONINADDITIONTOTHESE,OTHERCOMMONGATHERINGSTRATEG
22、IESTARGETEDSTRATEGICPOSITIONING,LIFECYCLESTRATEGYANDINTEGRATIONSTRATEGYANDSOONCCOSTDRIVERANALYSISCOSTDRIVERSISTHEDRIVINGFORCECAUSEDBYPRODUCTIONCOSTSANDCAUSESOFOCCURRENCESTRATEGICCOSTDRIVERISMAINLYASTRATEGICCOSTMANAGEMENTPERSPECTIVE,RESEARCHONTHECOMPANYSCOSTSTRUCTUREANDCOSTBEHAVIOROFLONGTERMIMPACTOFC
23、OSTDRIVERSTHEORYOFCOMPETITIVESTRATEGYTOCREATEABUSINESSMANAGEMENTSCIENTISTMICHAELPORTERWILLBEDIVIDEDINTOTENAREASOFTHESEFACTORS,NAMELYECONOMIESOFSCALE,LEARNINGCURVE,PRODUCTIONCAPACITY,USETHEFORM,CONTACT,MUTUALRELATIONS,JOINT,SELECTTHETIME,INDEPENDENTPOLICY,GEOGRAPHYFACTORINLOCATIONANDFORMOFGOVERNMENTS
24、OMESCHOLARSFURTHERSTRATEGICSTRUCTURALCOSTDRIVERSANDCOSTDRIVERISDIVIDEDINTOTWOTYPESOFIMPLEMENTATIONOFCOSTDRIVERSTHECASEOFSTRUCTURALCOSTCONTROL,SUCHASSOUTHWESTAIRLINESINRESPONSETOCOMPETITION,POSITIONINGITSSERVICEROUTERATHERTHANTHEFULLROUTEINAPARTICULARSHORTDISTANCEFLIGHTSTOAVOIDENGAGINGINLARGESCALEAIR
25、PORTOPERATIONS,TOCANCELDINNER,RESERVATIONANDOTHERSPECIALSERVICES,ANDTHEESTABLISHMENTOFAUTOMATICTICKETINGSYSTEMANDOTHERMEASURESTOREDUCECOSTSTHERESULTSOFMANYOFITSDAILYFLIGHTSANDLOWISSUEPRICEATTRACTEDALOTOFSHORTRANGETRAVELERS,LEADTOTHEESTABLISHMENTOFTHEFINALCOSTSTRATEGICCOSTMANAGEMENTISNOTFARAWAYFROMUS
26、STRATEGICCOSTMANAGEMENTISAVERYFRESHSOUNDLIKETHENAME,ITSEEMSVERYDEEP,INFACT,INOURSIDE,ITISALREADYEVERYWHEREASAWORLDLEADERINMOBILEPHONEINDUSTRY,ISALSOTHEREPRESENTATIVEOFADVANCEDMANUFACTURINGENTERPRISES,NOKIAINRECENTYEARSINSTRATEGICCOSTMANAGEMENTPRACTICES,AREATYPICALCASEINTHISREGARD,THEFOLLOWINGNAMEA12
27、ASMENTIONEDABOVE,CORRESPONDINGTOTWOLEVELSOFSTRATEGICCOSTMANAGEMENT,REDUCECOSTSACCORDINGLY,THEREARETWOWAYSONEISTHROUGHINCREASEDOPERATIONALEFFICIENCYANDCOSTCONTROLTECHNIQUESANDSKILLSTHEOTHERINTHECOSTSOFTHEOPTIMIZATIONOFBUSINESSSTRATEGYTHEFIRSTWAYISTHELEVELOFCOSTMANAGEMENTANDCOSTCONTROLOBJECTIVESANDRES
28、PONSIBILITIESEMBODIEDINTHESPECIFICIMPLEMENTATIONOFTHELINKTHESECONDWAYISAMATTEROFCOSTSTRATEGY,THECOMPANYSOVERALLSTRATEGYTOBECONSIDEREDINTHEFOLLOWINGCASES,WHICHAREEMBODIEDINTWOWAYSCASE1,THESTRATEGICINTEGRATIONOFVALUECHAINCOSTPRODUCTIONBASEINBEIJINGNOKIAINDUSTRIALPARKSTARNETWORKSNOKIAINDUSTRIALPARKWITH
29、150WSQUAREMETERS,WHICHIS15MILLIONSQUAREMETERSINTHENOKIACOVERSONLY10SQUAREMETERS,THEOTHERAREA,ALLPOINTSTOTHENOKIAUPSTREAMSUPPLIERSINTHEPAST,NOKIASMANUFACTURINGPLANTARRANGEMENTSFORPURCHASEINTERVALIS6HOURS,BUTOFTENOUTOFSTOCKSITUATIONFOREXAMPLEFROMTHEAIRPORTFORSHIPMENTSTOTHECOMPANYSCARBROKEDOWNHALFWAY,O
30、RAIRCRAFTDEPARTINGLATEANDSOTHEREISNOIMMEDIATECLEARANCEOFANTIFACTORSCANNOTBETHEPROBLEMINORDERTOREDUCESTOCKOUTHAPPENS,THENOKIASPECIALLYOPENEDUPWITHINTHEFACTORYOF3000SQUAREMETERSOFTEMPORARYWORKINGDATABASE,RESULTINGINRISINGCOSTSINDUSTRIALPARKISCOMPLETED,DELIVERYTIMEISTWOHOURSEACHTIME,BUTRARELYOUTOFSTOCK
31、SITUATIONOCCURSBASICALLYALLTHEMAJORMATERIALCONSUMPTIONINTHEINDUSTRIALPARKLEVELCARTRANSPORT,TEMPORARYWORKINGDATABASEALSOONCELOSTAROLE,THECOSTOFGREATSAVINGSINDUSTRIALPARKSETUPAUNIFIEDPARTYLOGISTICSCENTER,ALLSUPPLIERSTOUSEAUNIFIEDINFORMATIONPLATFORMFORPROGRAMCOORDINATION,ANDNETWORKINGWITHCUSTOMSREGULAT
32、ION,HIGHEFFICIENCY,LOWCOSTISUNPRECEDENTEDNOKIABYTHESTRATEGICADJUSTMENTOFTHEINDUSTRIALCHAIN,WEHAVEHELDDOWNTHELOGISTICSCOSTLOWCOSTOFREFOUNDSPACESTRATEGYANDCOSTCOMPLEMENTEACHOTHER,ALSOCONFIRMEDTHEFUTUREOFTHECOMPETITIONISNOTCOMPETITIONAMONGENTERPRISESERSHIOFVALUECHAINOFTHEVIEW,THROUGHTHEVALUECHAINOFSTRA
33、TEGICADJUSTMENT,NOTONLYREDUCEOPERATINGCOSTS,WHILEIMPROVINGTHECONSUMERSXIANGYINGSUDUOANDECONOMIESOFSCALE,WHICHARETOENHANCETHECOMPETITIVENESSOFENTERPRISESFORTHEHUGESPACECASE2,THESTRATEGICRESOURCECONTROLCOSTMOBILEPHONEINDUSTRYISTHECONSUMERELECTRONICSINDUSTRY,WHENTHEREISACONSUMERHOTSPOTAPPEARSPRONETOACO
34、RRESPONDINGHOT,SUCHASTHECURRENTCAMERAPHONE,MP3MOBILEPHONE,ETCHAVEBROUGHTTHEEMERGENCEOFTHETRENDOFTHECORRESPONDINGCOMPONENTSSHORTAGE,WHILEPRICESSOARING,MANYMOBILEPHONEMANUFACTURERSEVENBEDISCONTINUEDORREDUCEDPROGRAM,MANYDOMESTICMOBILEPHONEISONEOFTHEVICTIMSNOKIASHORTAGEINTHESEEVENTSHASNOTBEENANYIMPACTON
35、ITSSUPPLIERSPRICECONTROLWHATFROMSTILLPLAYADECISIVEROLEINTHEPROCUREMENTOFTHESIZEOFTHENOKIA2005TOITSSUPPLIERSUNDERTHEORDERIS200MILLIONMOBILEPHONEPARTSANDCOMPONENTSTHESUMOFTHEDOMESTICMOBILEPHONEPRODUCTIONSEVERALFOLDPROBABLYHARDTOMATCH,ANDTHENENTERTHECOMPETITIONNOSMALLSETOFBARRIERSTHECOSTOFTHEPURCHASEPR
36、ICEISTHEMOSTIMPORTANTPARTOFTHEBARGAININGPOWERWITHSUPPLIERSALLOWSDIFFERENTENTERPRISESTOOBTAINTHEDIFFERENTCOSTSANDCOMPETITION,WHILENOKIAISACHIEVEDTHROUGHTHESTRATEGYWITHTHEINFLUENCEANDCONTROLCAPABILITYOFTHESUPPLIERSENOUGHTOKEEPTHECOSTSTOCOMPETITORSCANNOTIMAGINETHEEXTENTSOURCESHANKJKANDVGOVINDARAJAN,199
37、3”WENEEDSTRATEGICCOSTMANAGEMENT”HARVARDBUSINESSREVIEWAUGUSTPP112135译文我们需要战略成本管理我们需要战略成本管理就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。因此，从欧洲到美洲，从全球国内，解雇他人引起了很大波动。各企业开始管理各自的财产，控制开支，降低很多这些所有与费用标准相关的课题。在是一个已经在传播的笑话，“成本控制让首席财务官的生意倒闭、成本控制企业的首席执行官”，经过仔细的研究，有一定理由。许多公司的财务管理不一定有一个很清晰的企业业务开销和核心竞争力的重要意识
38、，经常在降低生产成本的表面下造成了混乱，导致对企业自身的巨大伤害。公司的高层管理人员作为首席执行官要更好的解决这个问题，所以国有企业它不削减成本所发生的费用。金融危机消停期削减成本更显的需要，那么，如何聪明的削减成本确保降低成本，公司的稳定是有保证的吗事实上，公司降低成本费用不应毫无识别、不加选择。如果业务经理支出出现切断多余的，也是可能的，但这削弱了企业的竞争力，从而影响业务，结果弊大于利。因此，经理应该是从企业战略的角度来控制成本，避免损坏价值的核心要素。有些方法对供应商的成本管理资源为似乎是成本昂贵。然而,组织研究就是他们能达成一致极高的投资回报在供货成本管理的工作。钱花在供货成本管理的
39、工作。供应商开发及其他工具和方法支付本身了多次从降低成本，最低的价格支付。大财富500强的公司、成功的战略成本管理可能意味着增加专门人员负责供应商成本为更小的组织管理。可能没有尽可能高的持续的需要,或尽可能高的资产基地。那么，什么是战略成本管理可以定义为建立他们的基本长期目标，必须采取必要的行动计划和资源配置，来引导整体计划。所谓的战略成本管理研究从战略角度提出了成本控制。在确定的原则下，企业战略成本管理的战略选择和设计将会导致最后的交货的商业产品和服务降低成本，但是并不是每一个部分都追求最低的成本。包括两个层面的内容一个从成本角度来看，选择及优化经营战略的实施；第二，成本控制策略。战略成本管
40、理思想的理论框架下的战略成本管理的一般方法和总结，决定了战略成本管理的理论与方法。在这一背景的危机下，更需要遵循战略成本管理思想，选择切割不重要环节使费用急剧减少，但不排除这种可能扩大到影响企业目标实现，所以有紧松，聪明的削减成本，不仅仅是降低成本，关键是不损害公司健康，甚至提高核心竞争力的理想选择。战略成本管理有三个要素价值链分析、战略定位分析、战略成本动因分析。战略管理框架与成本要素的三种基本的分析工具密切相关。一价值链分析每个最终产品原料从最初的手直到到达最终消费者，中间穿过许多相关的操作程序，这些操作程序既是一个产品的生产过程，但是它也是一个价值形成和增值的过程，从而形成了价值链。价值
41、链分析可分为行业特定价值链分析、价值链分析和价值链竞争者分析。通过分析产业价值链，我们理解这个位置企业在工业和贸易现状和前景下，通过自己的价值链分析，消除必要因素，我们的利润并不会因为受到影响有所下降；通过价值链分析竞争对手，你就可以知道自己的情况，来引导经营成本管理对策。二战略定位分析。通过战略定位选择竞争方式。企业应首先详细调查自己的内部和外部环境，然后确定企业进入市场，立足市场，产品的开发以及顾客所需，最后决定什么样的策略，以确保企业在选定的产业和市场坚定的站稳脚跟，获得的利润在行业平均水平以上。例如，成本导向战略，该策略指导下，企业的特点就是服务，小品质差异条件、降低成本获得竞争优势如
42、果企业可以创建和维护自己的传送网络就是综合成本的领袖。只要价格控制在整个行业的平均或接近平均水平，我们就能获得比一般企业高的结果。区别领先企业的战略要求各方面广泛重视行业内客户的独特需求，在不同的成本困难的情况下，进一步扩大生产更多的强大的优于竞争对手的更好的质量，服务和更好的产品区别运行。当然，这种差异是买方想要或愿意接受的。如果领导不同，你可以把价钱保险费，或在某一价格出售更多产品、周期性、季节性的市场准入，如收缩买方相应的好处。要求的主要业务战略之间选择有利于竞争的战略，使自身拥有独特的业务的特性。除了这些，还有其他常见的获取策略目标的战略定位，生命周期战略和一体化战略等。三战略成本动因
43、分析。成本动因的推动力量造成的生产成本发生变动。战略成本动因主要是从战略成本管理的角度来看，研究长期影响公司的成本结构和成本习性的成本动因。科学家麦克波特将竞争战略理论建立一个被分为十几个地区的商业管理，即这些要素的规模经济，学习曲线，生产能力，使用表格，联系、相互关系，联合，选择时间，独立的政策、地理因素等。一些学者进一步研究得出战略结构成本动因和成本的动因是分为两种类型的成本动因。在结构造价的情况下，西南航空公司所运用的战略，比如响应竞争、定位服务路线而不是完整的路线，由在一个特定的短途航班去避免参与大型机场操作，取消预订航班和其他的一些特殊的服务，并设立自动售票系统和其他措施，以降低成本
44、。它的结果是日常航班和低发行价格吸引了大量的短程旅行者，节省了最终成本。战略成本管理似乎很深，事实上，离我们不远，战略成本管理是一个非常新鲜的声音很喜欢这个名字，在我们身边，它已经是随处可见。作为世界领先在手机行业，也是代表先进的生产企业，诺基亚近年来在战略成本管理实践，是一个典型的例子。如上所述，相应的策略成本管理目的是降低成本，因此有两种方法是通过增加生产运作效率和成本控制技术和技巧；一个是以成本优化的商业策略。第一种方式是水平成本管理，成本控制目标和责任体现在具体实现的连接第二种是一种成本战略中，公司要考虑整体的战略。在下列情况下，体现了这两种方法。例1、战略整合价值链成本生产基地在北京
45、诺基亚工业园区的诺基亚公司，10万平方米的园区诺基亚仅覆盖15万平方米，其他区域为诺基亚上游供应商。在过去，诺基亚公司的工厂安排6小时用于购买材料，但通常缺货的情况。例如从机场出发的货运公司的车中途抛锚了。为了减少缺货发生的情况，诺基亚特别开放工厂内3000多平方米，导致临时性周转数据库即物价上涨。在工业园区内交货时间完成只需两个小时，很少有缺货的情形。工业园区小汽车交通、临时作业等基本上所有的主要物质消费的成本都不用了，这是伟大的成本的积蓄。工业园区统一建一个聚集的物流配送中心，为协调项目，所有的供应商使用统一的信息平台，创造的高效、低成本是前所未有的。诺基亚的战略调整的产业链，已经成功地举
46、办了物流成本造价低的空间。战略和成本是相辅相成的，同时也证实了未来的竞争不是企业之间的竞争而是价值链的观点的竞争，通过价值链的战略调整，不仅降低操作成本，同时提高了消费者的相应消费速度以及经济规模，为提高企业竞争力创造了巨大的空间。例2、通信产业消费类电子行业的战略资源控制成本移动，当有一个消费热点出现易于产生相应的消费，比如常用的摄像手机、MP3手机等的出现带来的消费趋势，而相应缺乏的部件价格的飞速上扬使许多手机厂家减少项目甚至被停掉，许多国内手机厂家是其中的受害者。为什么这些事件却没有影响诺基亚控制其供应商的价格采购也起着决定性的作用。诺基亚2005年发货到其供应商是200亿手机配件；国内成倍增长的移动电话产量可能很难成为它的障碍。影响购买价格的最主要的部分是与供应商谈判，允许不同企业得到不同的费用情况和竞争情况，而诺基亚是用策略来实现控制供应商维持成本，与竞争对手作斗争。出处美米切尔，马赫，我们需要战略管理，HARVARD商业杂志19998112135
