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战略成本管理：价值链的视角.pdf

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原文: StrategicCostManagement:The ValueChainPerspective Oneofthemajorthemesinstrategiccostmanagement(SCM)concernsthefocusof costmanagementefforts.Statedinquestionform:Howdoweorganizeourthinkingabout costmanagement?IntheSCMframework,managingcostseffectivelyrequiresabroad frombasicrawmaterialsourcesthroughtotheultimateend-useproductdeliveredintothe finalconsumers'hands.Thisfocusisexternaltothefirm,seeingeachfirminthecontext oftheoverallchainofvalue-creatingactivitiesofwhichitisveryprobablyonlyapart.We areawareofnofirmswhichspantheentirevaluechaininwhichtheyoperate. AfirmsuchasChevroninpetroleumspanswidesegmentsofthevaluechaininwhich itoperates,fromoilexplorationtoservicestations,butitdoesnotspantheentirechain. Fiftypercentofthecrudeoilitrefinescomesfromotherproducers,andmorethanonethird oftheoilitrefinesissoldthroughotherretailoutlets.Also,Chevronisnotintheauto businessatall,themajoruserofgasoline.Morenarrowly,afirmsuchasMaxusEnergyis onlyintheoilexplorationandproductionbusiness.TheLimitedStoresarebig shoebrand,butthefirmownsveryfewretailoutlets.Reebokdoes,however,ownits factories. Thoughthevaluechainconcepthasbeenaroundformorethan10years,thestrategic powerofthisconcepthasnotbeenwellarticulated.Basedonanextensiveliteraturesearch, wewerenotabletofindevenonecomplete,empiricallyderivedvaluechainforafirm. Thereisaclearneedtobegintodocumentrealworldexamplesofhowthevaluechain frameworkprovidesstrategicInsightsthatareunlikelytoemergefromotherframeworks. Webelieveitisimportanttobegintobringthisperspectiveintothedomainofmanagerial accounting.Thispaperisanattempttobegintofillthisneed. Strategicpowerofthevaluechainanalysis-thebasics Whetherornotafirmcandevelopandsustaindifferentiationand/orcostadvantage dependsfundamentallyontheconfigurationofitsvaluechainrelativetothevaluechain configurationofeachofitscompetitors.WebelievePorter[1985]iscorrectwhenheargues thatcompetitiveadvantageinthemarketplaceultimatelyderivesfromprovidingbetter customervalueforequivalentcostorequivalent