1、原文STRATEGICCOSTMANAGEMENTTHEVALUECHAINPERSPECTIVEONEOFTHEMAJORTHEMESINSTRATEGICCOSTMANAGEMENTSCMCONCERNSTHEFOCUSOFCOSTMANAGEMENTEFFORTSSTATEDINQUESTIONFORMHOWDOWEORGANIZEOURTHINKINGABOUTCOSTMANAGEMENTINTHESCMFRAMEWORK,MANAGINGCOSTSEFFECTIVELYREQUIRESABROADFOCUS,EXTERNALTOTHEFIRMPORTER19851HASCALLEDT
2、HISTHE“VALUECHAIN“THE“VALUECHAIN“FORANYFIRMINANYBUSINESSISTHELINKEDSETOFVALUECREATINGACTIVITIESALLTHEWAYFROMBASICRAWMATERIALSOURCESTHROUGHTOTHEULTIMATEENDUSEPRODUCTDELIVEREDINTOTHEFINALCONSUMERSHANDSTHISFOCUSISEXTERNALTOTHEFIRM,SEEINGEACHFIRMINTHECONTEXTOFTHEOVERALLCHAINOFVALUECREATINGACTIVITIESOFWH
3、ICHITISVERYPROBABLYONLYAPARTWEAREAWAREOFNOFIRMSWHICHSPANTHEENTIREVALUECHAININWHICHTHEYOPERATEAFIRMSUCHASCHEVRONINPETROLEUMSPANSWIDESEGMENTSOFTHEVALUECHAININWHICHITOPERATES,FROMOILEXPLORATIONTOSERVICESTATIONS,BUTITDOESNOTSPANTHEENTIRECHAINFIFTYPERCENTOFTHECRUDEOILITREFINESCOMESFROMOTHERPRODUCERS,ANDM
4、ORETHANONETHIRDOFTHEOILITREFINESISSOLDTHROUGHOTHERRETAILOUTLETSALSO,CHEVRONISNOTINTHEAUTOBUSINESSATALL,THEMAJORUSEROFGASOLINEMORENARROWLY,AFIRMSUCHASMAXUSENERGYISONLYINTHEOILEXPLORATIONANDPRODUCTIONBUSINESSTHELIMITEDSTORESAREBIG“DOWNSTREAM“INRETAILOUTLETSBUTOWNNOMANUFACTURINGFACILITIESREEBOKISAFAMOU
5、SSHOEBRAND,BUTTHEFIRMOWNSVERYFEWRETAILOUTLETSREEBOKDOES,HOWEVER,OWNITSFACTORIESTHOUGHTHEVALUECHAINCONCEPTHASBEENAROUNDFORMORETHAN10YEARS,THESTRATEGICPOWEROFTHISCONCEPTHASNOTBEENWELLARTICULATEDBASEDONANEXTENSIVELITERATURESEARCH,WEWERENOTABLETOFINDEVENONECOMPLETE,EMPIRICALLYDERIVEDVALUECHAINFORAFIRMTH
6、EREISACLEARNEEDTOBEGINTODOCUMENTREALWORLDEXAMPLESOFHOWTHEVALUECHAINFRAMEWORKPROVIDESSTRATEGICINSIGHTSTHATAREUNLIKELYTOEMERGEFROMOTHERFRAMEWORKSWEBELIEVEITISIMPORTANTTOBEGINTOBRINGTHISPERSPECTIVEINTOTHEDOMAINOFMANAGERIALACCOUNTINGTHISPAPERISANATTEMPTTOBEGINTOFILLTHISNEEDSTRATEGICPOWEROFTHEVALUECHAINA
7、NALYSISTHEBASICSWHETHERORNOTAFIRMCANDEVELOPANDSUSTAINDIFFERENTIATIONAND/ORCOSTADVANTAGEDEPENDSFUNDAMENTALLYONTHECONFIGURATIONOFITSVALUECHAINRELATIVETOTHEVALUECHAINCONFIGURATIONOFEACHOFITSCOMPETITORSWEBELIEVEPORTER1985ISCORRECTWHENHEARGUESTHATCOMPETITIVEADVANTAGEINTHEMARKETPLACEULTIMATELYDERIVESFROMP
8、ROVIDINGBETTERCUSTOMERVALUEFOREQUIVALENTCOSTOREQUIVALENTCUSTOMERVALUEFORALOWERCOSTFROMTHISPERSPECTIVE,VALUECHAINANALYSISISESSENTIALTODETERMINEEXACTLYWHEREINTHEFIRMSSEGMENTOFTHECHAINFROMDESIGNTODISTRIBUTIONCUSTOMERVALUECANBEENHANCEDORCOSTSLOWEREDASARGUEDBYSHANK1989,IGNORINGLINKAGESUPSTREAMFROMTHEFIRM
9、ASWELLASDOWNSTREAMISJUSTTOORESTRICTIVEAPERSPECTIVEDANGEROFIGNORINGVALUECHAINLINKAGESTHEVALUECHAINFRAMEWORKISAMETHODFORBREAKINGDOWNTHECHAINOFACTIVITIESTHATRUNSFROMBASICRAWMATERIALSTOENDUSECUSTOMERSINTOSTRATEGICALLYRELEVANTSEGMENTSINORDERTOUNDERSTANDTHEBEHAVIOROFCOSTSANDTHESOURCESOFDIFFERENTIATIONASNO
10、TEDEARLIER,AFIRMISTYPICALLYONLYAPARTOFTHELARGERSETOFACTIVITIESINTHEVALUECREATIONANDDELIVERYSYSTEMSINCENOTWOFIRMSOFWHICHWEAREAWARE,EVENINTHESAMEINDUSTRYCOMPETEINEXACTLYTHESAMESETOFMARKETSWITHEXACTLYTHESAMESETOFSUPPLIERS,THEOVERALLVALUECHAINFOREACHFIRMISUNIQUESUPPLIERSNOTONLYPRODUCEANDDELIVERINPUTSUSE
11、DINAFIRMSVALUEACTIVITIES,BUTTHEYIMPORTANTLYINFLUENCETHEFIRMSCOST/DIFFERENTIATIONPOSITIONFOREXAMPLE,DEVELOPMENTSBYSTEEL“MINIMILLS“LOWEREDTHEOPERATINGCOSTSOFWIREPRODUCTSUSERSWHOARETHECUSTOMERSOFTHECUSTOMERSOFTHEMINIMILL2STAGESDOWNTHEVALUECHAINSIMILARLY,CUSTOMERSACTIONSCANHAVEASIGNIFICANTIMPACTONTHEFIR
12、MSVALUEACTIVITIESFOREXAMPLE,WHENPRINTINGPRESSMANUFACTURERSCREATEANEWPRESSOF“3METERS“WIDTH,THEPROFITABILITYOFPAPERMILLSISAFFECTED,BECAUSEPAPERMACHINEWIDTHSMUSTMATCHSOMEMULTIPLEOFPRINTINGPRESSWIDTHMILLPROFITISAFFECTEDBYCUSTOMERACTIONSEVENTHOUGHTHEPAPERMILLIS2STAGESUPSTREAMFROMTHEPRINTERWHOISACUSTOMERO
13、FTHEPRESSMANUFACTURERASWEWILLDISCUSSMOREFULLYBELOW,GAININGANDSUSTAININGCOMPETITIVEADVANTAGEREQUIRESTHATAFIRMUNDERSTANDTHEENTIREVALUECREATIONANDDELIVERYSYSTEM,NOJUSTTHEPORTIONOFTHEVALUECHAININWHICHITPARTICIPATESSUPPLIERSANDCUSTOMERSANDSUPPLIERSSUPPLIERSANDCUSTOMERSCUSTOMERSHAVEPROFITMARGINSTHATAREIMP
14、ORTANTTOIDENTIFYINUNDERSTANDINGAFIRMSCOST/DIFFERENTIATIONPOSITIONING,SINCETHEENDUSECUSTOMERSULTIMATELYPAYFORALLTHEPROFITMARGINSALONGTHEENTIREVALUECHAINVALUECHAINVERSUSVALUEADDEDANALYSISTHEVALUECHAINCONCEPTCANBECONTRASTEDWITHTHEINTERNALFOCUSTHATISOFTENADOPTEDINMANAGEMENTACCOUNTING,ASALLUDEDTOINTHEQUO
15、TEATTHEOUTSETOFTHISPAPERMANAGEMENTACCOUNTING,ASEXPLAINEDINLEADINGTEXTBOOKS,USUALLYTAKESA“VALUEADDED“PERSPECTIVE,STARTINGWITHPAYMENTSTOSUPPLIERSPURCHASES,ANDSTOPPINGWITHCHARGESTOCUSTOMERSSALESTHEKEYTHEMEISTOMAXIMIZETHEDIFFERENCETHEVALUEADDEDBETWEENPURCHASESANDSALES,UNDERTHEASSUMPTIONTHATTHISISTHEONLY
16、WAYAFIRMCANINFLUENCEPROFITSWEARGUETHATTHEVALUECHAINNOTVALUEADDEDISTHEMOREMEANINGFULWAYTOEXPLORESTRATEGICISSUESVALUEADDEDANALYSIS,INWHICHTHEFIRMFOCUSESONLYONITSOWNOPERATIONSINLOOKINGFORPROFITENHANCEMENTOPPORTUNITIES,CANBEQUITEMISLEADINGINTWOWAYSTHEVALUEADDEDCONCEPTSTARTSTOOLATESTARTINGCOSTANALYSISWIT
17、HPURCHASESMISSESALLTHEOPPORTUNITIESFOREXPLOITINGLINKAGESWITHTHEFIRMSSUPPLIERSTHEWORD“EXPLOIT“DOESNOTIMPLYTHATTHERELATIONSHIPWITHTHESUPPLIERISAZEROSUMGAMEQUITETHECONTRARY,ITIMPLIESTHATTHELINKSHOULDBEMANAGEDSOTHATBOTHTHEFIRMANDITSSUPPLIERCANBENEFITFORINSTANCE,WHENBULKCHOCOLATEBEGANTOBEDELIVEREDINLIQUI
18、DFORMINTANKCARSINSTEADOFTENPOUNDMOLDEDBARS,ANINDUSTRIALCHOCOLATEFIRMIETHESUPPLIERELIMINATEDTHECOSTOFMOLDINGBARSANDPACKINGTHEMANDACONFECTIONERYPRODUCERSAVEDTHECOSTOFUNPACKINGANDMELTINGPORTER,1985INADDITIONTOSTARTINGTOOLATE,THEVALUEADDEDANALYSISHASANOTHERMAJORFLAWITSTOPSTOOSOONSTOPPINGCOSTANALYSISATSA
19、LESMISSESALLTHEOPPORTUNITIESFOREXPLOITINGLINKAGESWITHTHEFIRMSCUSTOMERSHEREAGAIN,WECONTENDTHATTHERELATIONSHIPWITHTHECUSTOMERNEEDNOTBEAZEROSUMGAME,BUTONEINWHICHBOTHPARTIESCANGAINFORINSTANCE,SOMECONTAINERPRODUCERSHAVECONSTRUCTEDMANUFACTURINGFACILITIESNEXTTOBEERBREWERIESANDDELIVERTHECONTAINERSTHROUGHOVE
20、RHEADCONVEYERSDIRECTLYONTOTHECUSTOMERSASSEMBLYLINETHISRESULTSINSIGNIFICANTCOSTREDUCTIONSFORBOTHTHECONTAINERPRODUCERSANDTHEIRCUSTOMERSBYEXPEDITINGTHETRANSPORTOFEMPTYCONTAINERSWHICHAREBULKYANDHEAVYHERGERTANDMORRIS,1989THEVALUECHAINFRAMEWORKHIGHLIGHTSHOWAFIRMSPRODUCTSFITINTOTHEBUYERSVALUECHAINFORINSTAN
21、CE,UNDERTHEVALUECHAINFRAMEWORK,ITISREADILYAPPARENTWHATPERCENTAGETHEFIRMSPRODUCTCOSTSAREINTHEBUYERSTOTALCOSTSTHEFACTTHATPAPERCONSTITUTESOVER40PERCENTOFTHETOTALCOSTSOFAMAGAZINEISSIGNIFICANTINENCOURAGINGTHEPAPERMILLANDTHEPUBLISHERTOWORKTOGETHERINCOSTREDUCTIONACTIVITIESTHESANFRANCISCOCHRONICLERECENTLYAD
22、OPTEDJITFORPAPERDELIVERYTOITSPRINTINGPLANT,APROGRAMONLYPOSSIBLEWITHCLOSESUPPLIERCOOPERATIONSINCETHEVALUEADDEDCONCEPTIGNORESACTIVITIESAFTERTHEPRODUCTLEAVESTHEFIRM,ITOFTENDOESNOTHIGHLIGHTTHEDEGREEOFBUYERPOWEREMPHASIZINGTHEINTERDEPENDENCEOFLINKEDACTIVITIESALONGAVALUECHAINVALUECHAINANALYSISEXPLICITLYREC
23、OGNIZESTHEFACTTHATTHEINDIVIDUALVALUEACTIVITIESWITHINAFIRMARENOTINDEPENDENT,BUTRATHERAREINTERDEPENDENTFORINSTANCE,ATMCDONALDS,THETIMINGOFPROMOTIONALCAMPAIGNSONEVALUEACTIVITYSIGNIFICANTLYINFLUENCESCAPACITYUTILIZATIONIN“PRODUCTION“ANOTHERVALUEACTIVITYTHESELINKEDACTIVITIESMUSTBECOORDINATEDIFTHEFULLEFFEC
24、TOFTHEPROMOTIONISTOBEREALIZEDASANOTHEREXAMPLE,JAPANESEVCRPRODUCERSWEREABLETOREDUCERETAILPRICESFROM1,300IN1977TO298BY1984BYEMPHASIZINGTHEIMPACTOFANEARLYSTEPINTHECHAINPRODUCTDESIGNONALATERSTEPPRODUCTIONBYDRASTICALLYREDUCINGTHENUMBEROFPARTSINVCRSHERGERTANDMORRIS,19891ITISCOMMONTOHEAROFCONVENTIONALAPPRO
25、ACHESTOCOSTREDUCTIONWHICHEMPHASIZE“ACROSSTHEBOARD“CUTSHOWEVER,BYRECOGNIZINGINTERLINKAGES,THEVALUECHAINANALYSISHIGHLIGHTSTHEPOSSIBILITYTHATDELIBERATELYINCREASINGCOSTSINONEVALUEACTIVITYCANBRINGABOUTAREDUCTIONINTOTALCOSTSTHEEXPENSEINCURREDBYPGTOPLACEITSORDERENTRYCOMPUTERSDIRECTLYINWALMARTSTORESSIGNIFIC
26、ANTLYREDUCESOVERALLORDERENTRYANDPROCESSINGCOSTSFORBOTHFIRMSCALCULATIONALDIFFICULTIESWEDONOTWISHTOIMPLYTHATCONSTRUCTINGAVALUECHAINFORAFIRMISEASYTHEREARESEVERALTHORNYPROBLEMSTOCONFRONTCALCULATINGAVALUEFORINTERMEDIATEPRODUCTS,ISOLATINGKEYCOSTDRIVERS,IDENTIFYINGLINKAGESACROSSACTIVITIES,ANDCOMPUTINGSUPPL
27、IERANDCUSTOMERMARGINSTHEANALYSISSTARTSBYSEGMENTINGTHECHAININTOTHOSECOMPONENTSFORWHICHSOMEFIRMSOMEWHEREDOESMAKEAMARKET,EVENIFOTHERFIRMSDONOTTHISWILLCATCHTHESEGMENTSOUTLINEDINEXHIBIT1FORTHEPAPERINDUSTRY,FOREXAMPLEONECOULDSTARTTHEPROCESSBYIDENTIFYINGEVERYPOINTINTHECHAINATWHICHANEXTERNALMARKETEXISTSTHIS
28、GIVESAGOODFIRSTCUTATIDENTIFYINGTHEVALUECHAINSEGMENTSONECANALWAYSFINDSOMENARROWENOUGHSTAGESUCHTHATANEXTERNALMARKETDOESNOTEXISTANEXAMPLEWOULDBETHEPROGRESSOFAROLLOFPAPERFROMTHELASTPRESSSECTIONOFAPAPERMACHINETOTHEFIRSTDRYERSECTIONONTHESAMEMACHINETHEREISOBVIOUSLYNOEXTERNALMARKETFORPAPERHALFWAYTHROUGHACON
29、TINUOUSFLOWPAPERMACHINETHUS,SEEINGTHEPRESSSECTIONANDTHEDRYERSECTIONOFTHEPAPERMACHINEASSEPARATESTAGESINTHEVALUECHAINISPROBABLYNOTOPERATIONALPARTOFTHE“ART“OFSTRATEGICANALYSISISDECIDINGWHICHSTAGESINTHEVALUECHAINCANMEANINGFULLYBEDECOUPLEDCONCEPTUALLYANDWHICHCANNOTUNLESSSOMEFIRMSOMEWHEREHASDECOUPLEDASTAG
30、EBYMAKINGAMARKETATTHATSTAGE,ONECANNOTINDEPENDENTLYASSESSTHEECONOMICPROFITEARNEDATTHATSTAGEBUTTHEOPPORTUNITIESFORMEANINGFULANALYSISACROSSASETOFFIRMSTHATHAVEDEFINEDDIFFERENTLYWHATTHEYMAKEVERSUSWHATTHEYBUYANDWHATTHEYSELLAREOFTENVERYSIGNIFICANTTHEFACTTHATTHISISNOTALWAYSPOSSIBLEDOESNOT,INOURVIEW,NEGATETH
31、ESIGNIFICANCEWHENITISPOSSIBLEDESPITETHECALCULATIONALPROBLEMS,WECONTENDTHATEVERYFIRMSHOULDATTEMPTTOESTIMATEITSVALUECHAINEVENTHEPROCESSOFPERFORMINGTHEVALUECHAINANALYSIS,INANDBYITSELF,CANBEQUITEINSTRUCTIVEINOUREXPERIENCE,WEHAVEFOUNDTHISEXERCISEINVALUABLETOMANAGERSBYFORCINGTHEMTOCAREFULLYEVALUATEHOWTHEI
32、RACTIVITIESADDVALUETOTHECHAINOFCUSTOMERSWHOUSETHEIRPRODUCTSERVICEWEPRESENTBELOWACASESTUDYFROMOURFIELDRESEARCHTHENAMEOFTHECOMPANYANDTHEFINANCIALDATAAREDISGUISEDWHICHWEBELIEVEILLUSTRATESTHESTRATEGICPOWEROFAVALUECHAINANALYSISTHEBUSINESSSETTINGNORTHAMPACKAGINGCOMPANYPRODUCED206,000TONSOFCOATEDPAPERBOARD
33、IN1989THISPAPERBOARDWASSOLDTOCONSUMERPRODUCTFIRMSPROCESSORSWHOFORMEDTHEPAPERBOARDINTOCARTONS,THENFILLEDANDSEALEDTHEMFORSHIPMENTTORETAILOUTLETSNORTHAMSERVEDTWOMARKETSEGMENTSIN1989,146,000TONSOFTHECOMPANYSOUTPUTWENTTO“COMMODITY“PRODUCTFIRMSFORWHOMTHECARTONWASJUSTA“BOX“FORTHESEFIRMS,PRICEISTHEMAJORPURC
34、HASECHARACTERISTIC,ASSUMINGNORMALQUALITYANDSERVICETHECOMPANYHAD40PERCENTMARKETSHAREINTHISSEGMENTTHESEPROCESSORSPRODUCTSWERECONSIDEREDCOMMODITIESBECAUSETHEYDIDNOTHAVEANABILITYTOACHIEVEAPRICEPREMIUMFORTHEBRANDNAMETHESEPROCESSORSWERETYPICALLYSMALLERINSIZENORTHAMSOLDTOOVER300CUSTOMERSINTHISSEGMENTOVERAL
35、LSALESINTHISSEGMENTHADDECLINED3PERCENTPERYEAROVERTHELASTFIVEYEARS,BUTWEREBELIEVEDTOHAVESTABILIZEDIN1989THESECONDCUSTOMERSEGMENT,TOWHOMNORTHAMSOLD60,000TONSOFPAPERBOARDIN1989,WASHIGHQUALITY,DIFFERENTIATEDPROCESSORSFORWHOMTHECARTONWASANIMPORTANTELEMENTOFTHEMARKETINGSTRATEGYNORTHAMHADA15PERCENTMARKETSH
36、AREINTHISSEGMENTTHESEPROCESSORSWERETYPICALLYLARGERINSIZENORTHAMSOLDTOONLYSIXCUSTOMERSINTHISSEGMENTTHISSEGMENTWASGROWINGATAPPROXIMATELY10PERCENTPERYEAR,ANDWASPROJECTEDTOGROWEVENFASTERINTHEFUTURETHEQUALITYOFTHEPACKAGINGMATERIALSTRENGTH,DURABILITY,ANDPRINTABILITYWASPARTICULARLYIMPORTANTFORTHISSEGMENTSI
37、NCETHECARTONWASAPOINTOFSALEMERCHANDISINGAIDFORTHEDIFFERENTIATEDPRODUCTSNORTHAMSMARKETSHAREINTHISSEGMENTHADDECLINEDOVERTIMECUSTOMERSATTRIBUTEDTHEDECLINETONORTHAMSINABILITYTOCONSISTENTLYPRODUCETHEHIGHQUALITYBOARDTHISSEGMENTDEMANDSNORTHAMWASONEOFFOURMAJORCOMPETITORSINTHECOATEDPAPERBOARDINDUSTRYBECAUSEO
38、FTHESCALE,TECHNOLOGY,ANDINTEGRATIONECONOMIESOFTHESEFIRMS,NEWENTRANTSWEREEFFECTIVELYSHUTOUTSUBSTITUTESPLASTICWASTHEMAJORSUBSTITUTIONTHREATTOTHEMANUFACTURERSOFCOATEDPAPERBOARDSHELLCHEMICALANDHOOVERINTERNATIONALNOWJOHNSONCONTROLSHADCHANGEDTHECONSUMERPACKAGINGINDUSTRYOVERNIGHTIN1965WHENTHEYCOMBINEDTOINT
39、RODUCETHEPLASTICRESINPELLETANDTHEBLOWMOLDINGMACHINETOMANUFACTUREPLASTICCARTONSATFIRST,THEPOLYETHYLENEPELLETS,SUPPLIEDBYSHELLCHEMICAL,WEREQUITEEXPENSIVEBUT,THEBLOWMOLDINGMACHINEWASSOEASYTOUSETHATPLASTICMADESTEADYINROADSINTOTHECONSUMERPACKAGINGINDUSTRYHOWEVER,THEREWERESEVERALREASONSWHYCOATEDPAPERBOARD
40、CONTINUEDTOBEUSEDFIRST,ALTHOUGHPLASTICWASMOREECONOMICALWHENTHEPRICEOFPLASTICRESINWASLOW,HIGHPLASTICRESINPRICESMADECOATEDBOARDLOOKGOODGUESSINGFUTURELEVELSOFETHYLENEGASPRICESTHEBASICDRIVEROFPOLYETHYLENEPRICEWASANOTORIOUSLYDIFFICULTTASKSECOND,PROCESSORSDIDNOTWANTTOBEATTHETOTALMERCYOFOILCOMPANIESBYUSING
41、DUALSUPPLIERS,PROCESSORSCREATEDAHEDGEAGAINSTTHEVOLATILEPRICEOFPLASTICRESINFORINSTANCE,IN1988,AFIREINASHELLREFINERYINLOUISIANADESTROYED30PERCENTOFTHEPOLYETHYLENEPELLETSUPPLYINTHEUSOVERNIGHTANDFORCEDMANYPROCESSORSWHOHADLARGELYCONVERTEDTOPLASTICBACKTOCOATEDBOARDTHIRD,ASNEWUSESOFTHEPLASTICRESINWERECREAT
42、EDINDUSTRIALANDCONSUMERUSESOFPLASTICCONTAINERS,THEINPUTPRICEWASBOUNDTOGOUPFOURTH,SINCEPLASTICWASJUSTABYPRODUCTFORTHEOILCOMPANIES,THEREWASNOREALASSURANCEOFSUPPLYFINALLY,“ENVIRONMENTALINDIGNATION“OVERPLASTICJUGSWASHEATINGUPTHEYWEREBEINGOUTLAWEDINMANYSTATESBECAUSEOFPROBLEMSWITHBURNINGTHEMORDUMPINGINLAN
43、DFILLSTHEMOSTPOPULOUSCOUNTYINTHEUS,SUFFOLKCOUNTYONLONGISLAND,PASSEDLEGISLATIONIN1987BANNINGPLASTICCARTONSFROMITSLANDFILLSCOSTSTRUCTUREONEWAYTOUNDERSTANDNORTHAMSPOSITIONISTOANALYZEANDDISCUSSTHEPROCESSFLOWFROMBASICRAWMATERIALSOURCESTHROUGHTOTHEULTIMATEENDUSEPRODUCTDELIVEREDINTOTHEFINALCUSTOMERSHANDSHO
44、WEVER,INORDERTOKEEPTHISPAPERTOMANAGEABLELENGTH,WEFOCUSOURDISCUSSIONONTHEPAPERMILL,EXTRUSION,ANDCONVERSIONSTAGESOFTHECHAINWHICHRELATETONORTHAMTHETIMBER,LOGGING,CHIPPINGANDPULPMILLSTAGESAREDEEMPHASIZEDBECAUSETHEYARENOTCRITICALTOTHEISSUESADDRESSEDHEREOBVIOUSLY,THEFULLVALUECHAINWOULDCONSIDERTHESESTAGESA
45、SWELLSOURCESHANK,GOVINDARAJAN,1992“STRATEGICCOSTMANAGEMENTTHEVALUECHAINPERSPECTIVE”JOURNALOFMANAGEMENTACCOUNTINGRESEARCHVOL4,PP179197译文战略成本管理价值链的视角战略成本管理（SCM）的主要主题之一是关于成本管理工作。问题的形式表示我们如何组织我们对成本的管理思想在供应链管理框架的外部公司，有效地控制成本需要一个宽阔的焦点。波特1985已经把这种现象称之为“价值链”。“价值链”是在任何商业企业是创造价值的原料来源，从基本的活动，一路过关斩将，最终以终端产品进交付到
46、消费者手中的链接集。这个重点是外部的公司，看到每一个在价值创造活动的总体链背景下的企业，它很可能只是一部分。据我们所知，他们的经营意识是没有企业跨越整个价值链。中石油的价值链广泛横跨在其经营领域，从石油勘探到服务站，雪佛龙等公司，但它不跨越整个链条。它的百分之五十原油提炼来自其他生产者，三分之一以上的石油提炼是通过其他零售店铺出售。此外，雪佛龙不是在所有汽车行业汽油的主要用户。更狭窄，诸如MAXUS的能源公司只有在石油勘探和生产业务。有限商店是很大的“下游”零售网点，但没有自己的生产设施。锐步公司是著名的鞋业品牌，但很少有公司拥有零售网点。但是，锐步确实有自己的工厂。虽然价值链的概念已经超过1
47、0年了，这个概念的战略力量一直没有得到很好的阐述。在广泛的文献检索基础上，我们没有能够找到一个公司可以得出一个完整经验的价值链。显然需要有一个文件如何开始提供战略价值链框架的见解，是不可能摆脱其他框架的现实世界的例子。从这个角度来看，我们相信，重要的是要开始纳入管理会计领域。本文试图开始，以填补这方面的需要。从战略力量的基础上对价值链分析一个企业怎样能够发展和保持分化和/或成本优势，根本上取决于它的价值链相对于竞争对手的每一个价值链的配置。我们相信波特1985是正确的，他得出结论说，他认为在市场上最终从一个较低的成本提供更好的成本或相当于同等价值的客户的竞争优势。从这个角度来看，价值链分析是必
48、不可少的，以确定究竟在该公司的连锁从设计到销售，客户价值，可增强或细分市场，降低成本。正如珊克1989的视角，不顾企业以及上游下游之间太限制性的联系。危险忽视价值链联系价值链框架打破运行的活动链，从基本原料进战略相关部门到最终客户使用，以了解成本行为和分化源的方法。如前所述，一个公司通常只有一部分在价值创造和交付系统活动。而我们都知道，由于在同一行业没有两家公司是一样的。正是在同一组的市场竞争中完全相同的供应商对每个企业的整体价值链是独一无二的。供应商不仅投入生产和提供一个企业的价值活动，他们重要的是影响企业的成本/分化的地位。例如，钢铁的“小工厂”的发展降低了产品用户线的经营成本，谁是微型磨
49、的客户向下价值链阶段。同样，客户的行为可能对公司的价值活动产生重大影响。例如，当印刷机制造商新创造了“3米的”宽度造纸机，这样在造纸厂的盈利能力将受到影响，因为造纸机的宽度必须符合某些印刷机宽度的倍数。利润受到客户行动的影响，即使是在阶段造纸厂从打印机客户的印刷机制造商的上游正如我们下面将更充分讨论，获得和维持竞争优势，需要了解一个企业整个价值创造和交付系统，仅仅是参与价值链中的一部分。供应商，客户和供应商的利润率，来确定有重要意义的理解一个公司的成本/分化定位，因为最终使客户付出一切利润在整个价值链的空间。价值链与价值增值分析价值链的概念，可与内部的焦点，往往是在管理会计通过对比，如在报价提到的本文件开头。管理会计，正如在领先的教科书，通常需要从一个“增值”的角度来看，开始与供应商（购买）支付，并与客户（销售）的停车收费。关键主题是在最大限度地差异，增值，购买和销售之间的假设下，这是唯一的方式可以影响公司利润。我们认为，价值链不是增值，是更有意义的方式来探讨战略问题。价值增值分析，其中重点是该公司自己的业务只在看利润提升的机会，可以相当有两种方式误导本增值概念开始为时已晚。开始进行采购成本分析并利用该公司供应商联系的所有机会。这个“漏洞”并不意味着与供应商的关系是零和游戏。恰恰相反，它意味着这个连接应该进行管理，以便这两个公司和其供应商
