1、原文MANAGINGCOSTSANDCOSTSTRUCTURETHROUGHOUTTHEVALUECHAINRESEARCHONSTRATEGICCOSTMANAGEMENTSTRATEGICCOSTMANAGEMENTISDELIBERATEDECISIONMAKINGAIMEDATALIGNINGTHEFIRMSCOSTSTRUCTUREWITHITSSTRATEGYANDOPTIMIZINGTHEENACTMENTOFTHESTRATEGYALIGNMENTANDOPTIMIZATIONMUSTCOMPREHENDTHEFULLVALUECHAINANDALLSTAKEHOLDERSTO
2、ENSURELONGRUNSUSTAINABLEPROFITSFORTHEFIRMSTRATEGICCOSTMANAGEMENTTAKESTWOFORMSSTRUCTURALCOSTMANAGEMENT,WHICHEMPLOYSTOOLSOFORGANIZATIONALDESIGN,PRODUCTDESIGNANDPROCESSDESIGNTOBUILDACOSTSTRUCTURETHATISCOHERENTWITHSTRATEGYANDEXECUTIONALCOSTMANAGEMENT,WHICHEMPLOYSVARIOUSMEASUREMENTANDANALYSISTOOLSEG,VARI
3、ANCEANALYSIS,ANALYSISOFCOSTDRIVERSTOEVALUATECOSTPERFORMANCEINTHISCHAPTERIDEVELOPAMODELTHATRELATESSTRATEGICCOSTMANAGEMENTTOSTRATEGYDEVELOPMENTANDPERFORMANCEEVALUATIONIARGUETHATALTHOUGHMANAGEMENTACCOUNTINGRESEARCHHASADVANCEDOURUNDERSTANDINGOFEXECUTIONALCOSTMANAGEMENT,OTHERMANAGEMENTFIELDSHAVEDONEMORET
4、OADVANCEOURUNDERSTANDINGOFSTRUCTURALCOSTMANAGEMENTIREVIEWRESEARCHINAVARIETYOFMANAGEMENTFIELDSTOILLUSTRATETHISPOINTICONCLUDEBYPROPOSINGTHATMANAGEMENTACCOUNTINGRESEARCHERSAREUNIQUELYQUALIFIEDTOCREATEABODYOFSTRATEGICCOSTMANAGEMENTKNOWLEDGETHATUNIFIESSTRUCTURALANDEXECUTIONALCOSTMANAGEMENTCOMPETITIVEPRES
5、SURESMEANTHATMANYBUSINESSESDESPERATELYNEEDANEWAPPROACHTOMANAGINGCOSTSONETHATREDUCESTHEMOVERTHELONGTERMTHEPROCESSOFLOWERINGOVERHEADCOSTSSUSTAINABLYISDEEPERANDMORESUBTLETHANMOSTCOMPANIESREALIZETHETACTICALMARGINIMPROVEMENTSTHATMIGHTBEENOUGHTOMEETAONEOFFQUARTERLYEARNINGSGAPORTOCOMPENSATEFORADELAYEDPRODU
6、CTLAUNCHWILLNOTBRINGABOUTDEEPLYEMBEDDEDCHANGE,WHILEMOREBROADLYAMBITIOUSCOSTREDUCTIONPROGRAMSOFTENLOSETHEIRIMPETUSAFTERTHEINITIALEFFORTCOMPANIESTHATTRULYTRANSFORMTHEIRAPPROACHTOOVERHEADCOSTS,BYCONTRAST,DESIGNSUSTAINABILITYINTOTHEHEARTOFTHEIRPROGRAMS,ALIGNINGTHEIRCOSTSWITHTHEIRSTRATEGIESANDMAINTAINING
7、ASTRONGCOMMITMENTTOTHEEFFORTINTHISCHAPTERIARGUETHATTHENEEDFORFIRMSTOADOPTANEWAPPROACHTOMANAGINGCOSTSCOINCIDESWITHANEEDFORMANAGEMENTACCOUNTINGSCHOLARSTOEXPANDTHESCOPEOFCOSTMANAGEMENTRESEARCHMANAGEMENTACCOUNTINGISABODYOFTOOLSANDPRACTICESTHATFACILITATEDELIBERATEDECISIONMAKINGBYINFORMEDMANAGERSWHOAREMOT
8、IVATEDTOMAXIMIZELONGTERMPROFITSOFTHEFIRMFORPURPOSESOFTHISCHAPTER,IDEFINE“STRATEGICCOSTMANAGEMENT”ASDELIBERATEDECISIONMAKINGAIMEDATALIGNINGTHEFIRMSCOSTSTRUCTUREWITHITSSTRATEGYANDOPTIMIZINGPERFORMANCEOFTHESTRATEGYALIGNMENTANDOPTIMIZATIONMUSTCOMPREHENDTHEFULLVALUECHAINANDALLSTAKEHOLDERSTOENSURELONGRUNS
9、USTAINABLEPROFITSFORTHEFIRMIDISTINGUISHBETWEENTWOFORMSOFSTRATEGICCOSTMANAGEMENTSTRUCTURALCOSTMANAGEMENTEMPLOYSTOOLSOFORGANIZATIONALDESIGNEG,DETERMINATIONOFFIRMBOUNDARIES,SCALEANDGOVERNANCESTRUCTURESPRODUCTDESIGNANDPROCESSDESIGNTOBUILDACOSTSTRUCTURETHATISCOHERENTWITHSTRATEGY,ANDEXECUTIONALCOSTMANAGEM
10、ENT,WHICHEMPLOYSCOMMONMANAGEMENTACCOUNTINGTOOLSTOMEASURECOSTPERFORMANCEINRELATIONTOCOMPETITIVEBENCHMARKSSOTHATIMPROVEMENTOPPORTUNITIESAREHIGHLIGHTEDEARLYPAPERSONSTRATEGICMANAGEMENTACCOUNTINGFOUNDFAULTWITHMANAGEMENTACCOUNTINGSDISPROPORTIONATEATTENTIONTOEXECUTIONALCOSTMANAGEMENTANDTOTHEPRODUCTIONMANUF
11、ACTURINGPORTIONOFTHEVALUECHAINEG,BROMWICH1988,1990BROMWICHANDBHIMANI1989MORETHAN20YEARSLATERLITTLEHASCHANGEDROSLENDERANDHART2003,AND,ASTHISCHAPTERILLUSTRATES,MUCHOFWHATCONSTITUTESADVANCEMENTINOURUNDERSTANDINGOFSTRATEGICCOSTMANAGEMENTPARTICULARLYSTRUCTURALCOSTMANAGEMENTISOCCURRINGOUTSIDEOFACCOUNTINGR
12、ESEARCHJOURNALSFROMMYSELECTIVEREVIEWOFTHELITERATUREIOFFERTHREEPROPOSITIONSANDACONCLUSION1COSTMANAGEMENTSKILLSAREINHIGHDEMANDINTHEWORLDECONOMY,ALTHOUGHTHEYAREOFTENMOSTEVIDENTINTHEWORKOFNONACCOUNTINGMANAGERSANDINCREASINGLYREQUIREANEWAPPROACHASCOMPAREDTOCOSTCUTTINGEFFORTSOFTHEPASTHERGERTANDMORRIS1989LO
13、RD1996NIMOCKSETAL2005SOMEOFTHEMOSTSUCCESSFULMODERNFIRMSEG,AMAZON,DELLCOMPUTER,WALMART,SOUTHWESTAIRLINES,TESCO,ZARADELIVERTRADITIONALGOODSANDSERVICESUSINGBUSINESSMODELSWITHRADICALLYDIFFERENTCOSTSTRUCTURESFROMTHOSEOFTHEIRCOMPETITORSYETMOSTMANAGEMENTACCOUNTINGEDUCATORSTEACHTHETOOLSOFEXECUTIONALCOSTMANA
14、GEMENTRATHERTHANTHESTRUCTURALCOSTMANAGEMENTTHATISASSOCIATEDWITHCREATINGINNOVATIVEBUSINESSMODELS2RESEARCHERSFROMDIFFERENTMANAGEMENTTRADITIONSHAVESTUDIEDTHEPERFORMANCEEFFECTSOFORGANIZATIONALDESIGN,PRODUCTDESIGNANDPROCESSDESIGNINISOLATEDPARTSOFTHEORGANIZATIONEG,PRODUCTDEVELOPMENT,MANUFACTURING,MARKETIN
15、GANDSALES,ANDLOGISTICSANDDISTRIBUTIONSINCETHESESTRATEGICDECISIONSTYPICALLYDEFINETHEGROSSPARAMETERSOFTHEFIRMSCOSTSTRUCTURE,THEREISMUCHTOBELEARNEDABOUTSTRUCTURALCOSTMANAGEMENTFROMTHESESTUDIESOTHERMANAGEMENTDISCIPLINESHAVEALSOBEENMOREATTUNEDTHANACCOUNTINGTOTHEPREVALENCEOFNEWORGANIZATIONALFORMSTHATSPANF
16、IRMBOUNDARIESKINNEY2001HOPWOOD1996OTLEY1994INTHATTHESENEWORGANIZATIONALFORMSAREEXPLAINED,INPART,ASATRANSACTIONSCOSTMINIMIZINGSOLUTIONWILLIAMSON1985,THEIMPORTANCEOFCOSTMANAGEMENTISCLEARYETMANAGEMENTACCOUNTINGTEXTSOFTENGIVEONLYCURSORYCONSIDERATIONTOSTRATEGICCHOICESSUCHASOUTSOURCINGORMAKEORBUYDECISIONS
17、INSUM,ALTHOUGHMANYDECISIONSTHATARETAKENTOALIGNAFIRMSSTRATEGYWITHITSSTRUCTUREHAVESIGNIFICANTIMPLICATIONSFORTHELEVELANDVOLATILITYOFCOSTS,DISPARATESTUDIESONTHISPHENOMENONHAVENOTYIELDEDAUNIFIEDBODYOF“STRATEGICCOSTMANAGEMENT”KNOWLEDGE3MANAGEMENTACCOUNTINGRESEARCHERSAREWELLSUITEDTOTHETASKOFCREATINGAUNIFIE
18、DBODYOFSTRATEGICCOSTMANAGEMENTKNOWLEDGETRAININGINTHEECONOMICSOFTHEFIRMANDTHECOREACCOUNTINGPRINCIPLESOFMEASUREMENTANDMANAGEMENTCONTROLAREESSENTIALINGREDIENTSFORWEIGHINGECONOMICCONSEQUENCESOFALTERNATIVEACTIONSHOWEVER,INSPITEOFEARLIERADMONITIONSFORACCOUNTINGRESEARCHERSTOTAKEAMORESTRATEGICVIEWOFCOSTMANA
19、GEMENTEG,BROMWICH1988,1990BROMWICHANDBHIMANI1989ANDINSPITEOFRECENTDEVELOPMENTSAIMEDATLINKINGPERFORMANCEEVALUATIONTOSTRATEGYEG,KAPLANANDNORTON1996,2004,COSTMANAGEMENTREMAINSNARROWLYFOCUSEDONEXECUTIONALCOSTMANAGEMENT,TYPICALLYWITHINCIRCUMSCRIBEDORGANIZATIONALBOUNDARIESTHESEPROPOSITIONSPOINTTOANOPPORTU
20、NITYTOREINVIGORATEMANAGEMENTACCOUNTINGRESEARCHANDEDUCATIONAROUNDCOMPLEXECONOMICANDSOCIALFORCESGOVERNINGTHEPRACTICEOFSTRUCTURALCOSTMANAGEMENTRATHERTHANANARROWGROUPOFEXECUTIONALCOSTMANAGEMENTTOOLSASTHISCHAPTERILLUSTRATES,RESEARCHERSFROMOTHERTRADITIONSHAVEMADEGREATPROGRESSINOUTLININGTHECONTOURSOFSTRUCT
21、URALCOSTMANAGEMENTFORDIFFERENTSEGMENTSOFTHEVALUECHAINMANAGEMENTACCOUNTINGRESEARCHERSCHALLENGEISTOFIRSTSYNTHESIZETHESERESEARCHFINDINGSINTOACOHERENTBODYOFSTRATEGICCOSTMANAGEMENTKNOWLEDGEANDTOTHENEXTENDTHESCOPEOFRESEARCHTOUNDERSTANDINGTHEMEASUREMENTTOOLSANDPRACTICESTHATFACILITATEDELIBERATEDECISIONMAKIN
22、GASSOCIATEDWITHSTRUCTURALCOSTMANAGEMENT1、STRATEGICCOSTMANAGEMENTFORTWENTYFIVEYEARS,PORTERS1980,1985SEMINALWORKHASDEFINEDHOWSTRATEGYISTAUGHTTOMANAGEMENTSTUDENTSANDHASSHAPEDTHEWAYTHATFIRMSEVALUATECOMPETITIVECONDITIONSANDDEVELOPSTRATEGYDURINGTHESAMEPERIOD,MANYMANAGEMENTACCOUNTINGRESEARCHERSHAVEQUESTION
23、EDHOWTHESOURCEOFCOMPETITIVEADVANTAGERELATESTOTHEDECISIONSTHATMANAGERSFACE,ANDBYEXTENSION,THEFORMTHATMANAGEMENTACCOUNTINGTAKESTOFACILITATEDECISIONSINASPECIALJOURNALISSUEDEDICATEDTOTHESUBJECT,TOMKINSANDCARR1996CONCLUDEDTHATSTRATEGICMANAGEMENTACCOUNTINGLACKEDAGENERALCONCEPTUALFRAMEWORKINAMORERECENTSURV
24、EY,ROSLENDERANDHART2003CONCLUDETHATTHEREISSTILLLITTLEAGREEMENTABOUTWHATCONSTITUTES“STRATEGICMANAGEMENTACCOUNTING”INDEED,DIVERSERESEARCHSTREAMSTHATEMPLOYTHETERMONLYADDTOTHEAMBIGUITYIDRAWUPONSEVERALRESEARCHFRAMEWORKSTODEFINETHESCOPEOFTHISREVIEWTOMKINSANDCARRS1996276MODELOFSTRATEGICINVESTMENTWHICHDRAWS
25、UPONWORKBYSHANKANDGOVINDARAJAN1992,1994PROVIDESANIMPORTANTLINKAGEBETWEENSTRATEGYFORMULATION,VALUECHAINANALYSIS,ANDCOSTDRIVERANALYSISINTOMKINSANDCARRSMODEL,COSTDRIVERANALYSISISTHECATALYSTFORCOSTMANAGEMENTANDCOSTMANAGEMENTTAKESONEOFTWOFORMSCOSTREDUCTIONEFFORTSANDEFFORTSTOREENGINEERTHEVALUECHAINTOPRODU
26、CEADIFFERENTCOSTSTRUCTURETHETWOFORMSOFCOSTREDUCTIONARERELATEDTOSHANKANDGOVINDARAJANSCONTENTIONTHATCOSTDRIVERSAREOFTWOTYPESSTRUCTURALCOSTDRIVERSTHATAREDETERMINEDBYORGANIZATIONALSTRUCTUREANDBYINVESTMENTDECISIONSTHATDEFINETHEOPERATINGLEVERAGEOFTHEFIRM,ANDEXECUTIONALCOSTDRIVERSTHATAREDETERMINEDBYTHEEFFI
27、CACYANDEFFICIENCYWITHWHICHTHESTRATEGYISEXECUTEDACCORDINGLY,INTHISCHAPTERILABELCOSTMANAGEMENTACTIVITIESAIMEDATCHANGINGTHEFIRMSCOSTSTRUCTURE,STRUCTURALCOSTMANAGEMENT,ANDCOSTMANAGEMENTACTIVITIESAIMEDATIMPROVINGPERFORMANCEFORAGIVENSTRATEGY,EXECUTIONALCOSTMANAGEMENTEXTENDINGTOMOREDISTANTFUTUREPERIODSHERG
28、ERTANDMORRIS1989OUTSIDEPARTIESANDFUTUREEVENTSINTERJECTUNCONTROLLABLEANDUNCERTAINFORCESINTHECOSTMANAGEMENTPROCESSCONSEQUENTLY,IHIGHLIGHTTHENEEDTOMANAGEBOTHTHELEVELANDTHEVOLATILITYOFCOSTSINANUNCERTAINENVIRONMENTONECOMPONENTOFAPPLIEDRISKMANAGEMENTDELOACH2000BEYONDTHEFIRMSCURRENTCHARTOFACCOUNTSENCOMPASS
29、INGCOSTSBORNEBYALLCRITICALSTAKEHOLDERSANDEXTENDINGTOMOREDISTANTFUTUREPERIODSHERGERTANDMORRIS1989OUTSIDEPARTIESANDFUTUREEVENTSINTERJECTUNCONTROLLABLEANDUNCERTAINFORCESINTHECOSTMANAGEMENTPROCESSCONSEQUENTLY,IHIGHLIGHTTHENEEDTOMANAGEBOTHTHELEVELANDTHEVOLATILITYOFCOSTSINANUNCERTAINENVIRONMENTONECOMPONEN
30、TOFAPPLIEDRISKMANAGEMENTDELOACH20002、COSTMANAGEMENTPRACTICESWITHINTHEFIRMSVALUECHAININTHISSECTIONICONSIDERCOSTMANAGEMENTPRACTICESINTHEPORTIONOFTHEVALUECHAINTHATTYPICALLYFALLSWITHINTHEBOUNDARIESOFTHEFIRMISTARTWITHPRODUCTDESIGNANDDEVELOPMENTASWELLASTHERELATEDANDCOMPLEMENTARYSTAGEOFPROCESSDESIGNTHENITU
31、RNTOOPERATIONS,INCLUDINGPRODUCTIONOFMANUFACTUREDGOODSANDASSOCIATEDLOGISTICSWITHINTHEFIRMASWELLASDELIVERYOFSERVICESINSUMMARY,RESEARCHINNEWPRODUCTDEVELOPMENTANDPROCESSDEVELOPMENTPROVIDEASTRONGCOMPLEMENTTOTHERELATIVELYSMALLMANAGEMENTACCOUNTINGLITERATUREONCOSTMANAGEMENTINNEWPRODUCTDEVELOPMENTATPRESENT,M
32、UCHOFTHECOSTMANAGEMENTLITERATUREFOCUSESONTARGETCOSTINGANDITSAFFECTONPRODUCTCOSTSTHELITERATUREONNEWPRODUCTDEVELOPMENTOFFERSMOREALTERNATIVESFORENHANCINGTHENEWPRODUCTDEVELOPMENTORGANIZATIONTOACHIEVEBETTERCOSTPERFORMANCE3、STRATEGICCOSTMANAGEMENTPRACTICESATTHEBOUNDARYOFTHEFIRMINTHISSECTIONIREVIEWRESEARCH
33、ONCOSTMANAGEMENTFORTHEEXTENDEDVALUECHAINIFIRSTCONSIDERRELATIONSBETWEENTHEFIRMANDITSVALUECHAINPARTNERS,INCLUDINGUPSTREAMSUPPLIERSASWELLASOTHERSTRATEGICALLIANCEPARTNERSITHENTURNTORELATIONSBETWEENTHEFIRMANDITSCUSTOMERSINSUMMARY,MANAGEMENTACCOUNTINGHASONLYRECENTLYAWAKENEDTOTHECOSTMANAGEMENTANDMANAGEMENT
34、CONTROLISSUESTHATEMERGEWHENSELFINTERESTEDTRADINGPARTNERSCOLLABORATEFORMUTUALADVANTAGEINEVITABLY,THEPARTNERSFACEDIFFICULTCHOICESINAPPORTIONINGRIGHTSANDRESPONSIBILITIESANDASSOCIATEDCOSTSANDREVENUESAMONGVALUECHAINPARTICIPANTSIDEALLY,FIRMSIDENTIFYMUTUALLYBENEFICIALOPPORTUNITIESFORENHANCINGTHEVALUEPROPOS
35、ITIONOFTHEENTIREVALUECHAINHOWEVER,COMPETITION,TECHNOLOGICALCHANGE,ORNEWSTRATEGIESMAYATTIMESREQUIREANADJUSTMENTTOTHEVALUEPROPOSITIONORTOTHEORGANIZATIONALDESIGNTHATDIMINISHESTHESCALEORSCOPEOFVALUEADDEDACTIVITIESFORAGIVENPARTNERORTHATREDUCETHERETURNTHATAGIVENPARTNERSHOULDRECEIVEFORTHEIRCONTRIBUTIONSRES
36、EARCHERSINECONOMICS,STRATEGY,ANDOPERATIONSHAVEMADESIGNIFICANTADVANCESINEXPLORINGTHEFORCESTHATAFFECTALTERNATIVEORGANIZATIONALCONFIGURATIONSANDGOVERNANCESTRUCTURESANDRECENTMANAGEMENTACCOUNTINGRESEARCHONINNOVATIVECONTROLPRACTICESHAVECONTRIBUTEDTOTHISLITERATUREHOWEVER,ALTHOUGHTRANSACTIONSCOSTSPLAYAMAJOR
37、ROLEINTHESEEXPLANATIONS,RESEARCHONSTRATEGICCOSTMANAGEMENTINTHEACCOUNTINGLITERATUREPROVIDESLITTLEUNDERSTANDINGOFHOWFIRMSACCOUNTFORTHESECOSTSINTHEIRDECISIONS4、SUSTAINABLECOSTSTRUCTURESANDMANAGEMENTOFSUSTAINABILITYTHE“SUSTAINABLEENTERPRISE”LABELISOFTENASSOCIATEDWITHTHEENVIRONMENTALOR“GREEN”MOVEMENTHOWE
38、VER,THEREAREMANYOTHERCONTEMPORARYEXAMPLESOFFIRMSFAILINGTOINTERNALIZEANDACCOUNTFORTHEFULLIMPACTBOTHPRESENTANDFUTUREOFTHEIRPRODUCTSANDSERVICESONSOCIETYMOREOVER,SOCIALRESPONSIBILITYOFTENEXTENDSBEYONDSTEWARDSHIPOFNATURALRESOURCESASFORCESFORGLOBALIZATIONYIELDVALUECHAINSTHATTRAVERSENATIONALBOUNDARIES,FIRM
39、SINCREASINGLYCONFRONTCHALLENGESOFDEFININGETHICALBUSINESSPRACTICESINSETTINGSWHERELOCALGOVERNMENTSIMPOSEFEWCONSTRAINTSORPROTECTIONSFORTHEIRCITIZENRYINASURVEYOFANNUALREPORTS,ELIASANDEPSTEIN1975FOUNDTHATTHEMOSTCOMMONLYMENTIONEDELEMENTSOFSOCIALRESPONSIBILITYWEREENVIRONMENTALIMPACT,EQUALEMPLOYMENTOPPORTUN
40、ITIES,PRODUCTSAFETY,EDUCATIONALAID,CHARITABLEDONATIONS,INDUSTRIALSAFETY,EMPLOYEEBENEFITS,ANDCOMMUNITYSUPPORTPROGRAMSINTHEINTERESTOFSPACETHISSECTIONDISCUSSESENVIRONMENTALISSUESASONEEXAMPLEOFASUSTAINABLECOSTMANAGEMENTISSUEHOWEVER,IPROVIDEREFERENCESTOSTUDIESTHATEXAMINEOTHERASPECTSOFSOCIALRESPONSIBILITY
41、5、CONCLUDINGREMARKSIPRESENTSELECTEDSTUDIESFROMMARKETING,OPERATIONSMANAGEMENT,BUSINESSSTRATEGY,FINANCEANDECONOMICS,TOILLUSTRATEMYPOINTALTHOUGHTHESESTUDIESGENERALLYARENOTINTENDEDASSTUDIESOFCOSTMANAGEMENTPRACTICES,INNOVATIVECOSTSTRUCTURESOFTENACCOMPANYTHEPRACTICESTHATARESTUDIEDMOREOVER,RATHERTHANCONFIN
42、INGTHEIRINQUIRYTOASINGLEFIRMANDITSCOSTACCOUNTS,THESESTUDIESOFTENEXPLICITLYRECOGNIZETHEMUTUALADVANTAGETHATMUSTOBTAINFORTWOPARTIESTOREMAININARELATIONSHIPOFREPEATEDTRANSACTIONSTHUSTHESESTUDIESTYPICALLYSPANORGANIZATIONALBOUNDARIESANDCONSIDERPERFORMANCEFROMTHEPERSPECTIVEOFSEVERALSTAKEHOLDERSINSUM,ALTHOUG
43、HLIKEMANAGEMENTACCOUNTING,THESESTUDIESOFTENCONSTRAINTHEIRINQUIRYTOAPARTICULARPARTOFTHEVALUECHAINEG,PRODUCTDEVELOPMENT,INBOUNDLOGISTICS,SUPPLIERRELATIONS,OUTBOUNDLOGISTICS,CUSTOMERRELATIONS,THEYHAVEMUCHTOOFFERASWEATTEMPTTOBETTERUNDERSTANDSTRATEGICCOSTMANAGEMENTPRACTICESLIKEEARLIERRESEARCHERS,IAMAMBIV
44、ALENTABOUTTHENEEDFORSPECIALLYTRAINEDPRACTITIONERSWHOWORKINACCOUNTINGDEPARTMENTSANDEMPLOYANARROWSETOFMANAGEMENTACCOUNTINGTOOLSTOANALYZEDATATHATRESIDEINTHECOMPANYCOSTACCOUNTSAREVIEWOFBOTHTHERESEARCHLITERATUREANDTHEPOPULARBUSINESSPRESSPROVIDESOVERWHELMINGEVIDENCETHATCOSTMANAGEMENTPERMEATESTHEPRACTICEOF
45、MANAGEMENTANDFINDSEXPRESSIONINTHELINEFUNCTIONSOFPROCUREMENT,OPERATIONS,DISTRIBUTIONANDSALES,ASWELLASINSTAFFFUNCTIONSASSOCIATEDWITHPRODUCTDEVELOPMENT,SUPPLIERANDPARTNERMANAGEMENT,HUMANRESOURCEMANAGEMENT,ANDMARKETINGTHATSAID,IAMNOTAMBIVALENTABOUTTHEROLEOFMANAGEMENTACCOUNTINGRESEARCHERSINDEVELOPINGAUNI
46、FIEDBODYOFKNOWLEDGEAROUNDSTRATEGICCOSTMANAGEMENTANDINEDUCATINGMANAGEMENTSTUDENTSINRELATEDTHEORYANDPRACTICALTOOLSOFCOSTANALYSISPERHAPSPARADOXICALLY,WHILEIVIEWTHESUCCESSOFSTRATEGICCOSTMANAGEMENTTOBEEVIDENTINTHEDEGREETOWHICHITPERMEATESTHERESEARCHANDTEACHINGSOFVIRTUALLYALLOFTHEMANAGEMENTDISCIPLINES,IDON
47、OTSEETHISASASIGNALTHATSTRATEGICCOSTMANAGEMENTHASBECOMEOBSOLETEASASEPARATEFIELDOFINQUIRYRATHER,ICONCLUDETHATTHENEWCHALLENGEFORCOSTMANAGEMENTRESEARCHISTOENGAGEWITHDIVERSERESEARCHSTREAMS,WHICHTENDTOPRESENTACIRCUMSCRIBEDVIEWOFCOSTMANAGEMENTINANARROWPORTIONOFTHEVALUECHAIN,ANDTOINTEGRATEWHATHASBEENLEARNED
48、INOTHERDISCIPLINESWITHMANAGEMENTACCOUNTINGTHEORYIFWEINCORPORATETHESEFINDINGSINTOABROADERNOTIONOFSTRATEGICCOSTMANAGEMENT,WESEETHATMANAGEMENTACCOUNTINGHASANATURALROLEINBOTHTHESTRATEGICDECISIONSTHATDEFINETHECOSTSTRUCTUREFORTHELONGTERMASWELLASTHEEFFECTIVEEXECUTIONOFTHESESTRATEGIESINTHESHORTTERMIBELIEVET
49、HATTHISAPPROACHOFFERSTHEGREATESTPOTENTIALFORDEVELOPINGAUNIFIEDBODYOFKNOWLEDGETHATCANTRULYBETERMED,“STRATEGICCOSTMANAGEMENT”ANDWITHIT,ARESURGENCEOFINTERESTAMONGMANAGERSANDSTUDENTSINACQUIRINGCOSTMANAGEMENTSKILLSSOURCESHANNONWANDERSONMANAGINGCOSTSANDCOSTSTRUCTURETHOUGHOUTTHEVALUECHAINRESEARCHONSTRATEGICCOSTMANAGEMENTHANDBOOKOFMANAGEMENTACCOUNTINGRESEARCH,VOL5,2006,PP35译文管理整个价值链成本和成本结构战略成本管理研究战略成本管理是经过深思熟虑的决策调整公司的战略，其成本结构以优化战略的为制定目的。校准和优化必须理解整个价值链和所有利益相关方确保为公司长远可持续的利润。战略成本管理有两种形式结构成本管理，它采用的组织设计，产品设计和工艺设计，建造的成本结构是一致的工具和策略，以及执行人员的成本管理，采用各种测量和分析工具（例如，方差分析，成本动因分析）来评估性价比。在本章中，我开发了一个模型，涉及到战
