战略成本管理：价值链的视角

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1、原文：StrategicCostManagement:TheValueChainPerspectiveOneofthemajorthemesinstrategiccostmanagement(SCM)concernsthefocusofcostmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingaboutcostmanagement?IntheSCMframework,managingcostseffectivelyrequ

2、iresabroadfocus,externaltothefirm.Porter[19851hascalledthisthe"valuechain."The"Valuechain"foranyfirminanybusinessisthelinkedsetofvalue-creatingactivitiesallthewayfrombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothefinalconsumers

3、'hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontextoftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.Weareawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate.AfirmsuchasChevroninpetroleumspanswidesegmentsoft

4、hevaluechaininwhichitoperates,fromoilexplorationtoservicestations,butitdoesnotspantheentirechain.Fiftypercentofthecrudeoilitrefinescomesfromotherproducers,andmorethanonethirdoftheoilitrefinesissoldthroughotherretailoutlets.Also,Chevronisnotintheautobusi

5、nessatall,themajoruserofgasoline.Morenarrowly,afirmsuchasMaxusEnergyisonlyintheoilexplorationandproductionbusiness.TheLimitedStoresarebig"downstream"inretailoutletsbutownnomanufacturingfacilities.ReebokIsafamousshoebrand,butthefirmownsveryfewretailoutle

6、ts.Reebokdoes,however,ownitsfactories.Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategicpowerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch,wewerenotabletofindevenonecomplete,empiricallyderivedvaluechainfor

7、afirm.ThereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechainframeworkprovidesstrategicInsightsthatareunlikelytoemergefromotherframeworks.Webelieveitisimportanttobegintobringthisperspectiveintothedomainofmanagerialaccounting.Thispaperisana

8、ttempttobegintofillthisneed.Strategicpowerofthevaluechainanalysis-thebasicsWhetherornotafirmcandevelopandsustaindifferentiationand/orcostadvantagedependsfundamentallyontheconfigurationofitsvaluechainrelativetothevaluechainconfigu