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1、 . . . 毕业设计英文翻译基于合作价值链的成本管理的研究 / Study on the Cost Management Basedon the Cooperative Value ChainAbstractThe competition among modern enterprises has not been the competition about single enterprise, but the competitionamong the value chains and the enterprise needs to strengthen the competitive abi
2、lity by the cooperation. Based ondeveloping Porters value chain, the opinion that the whole value chain contains the upper suppliers and the lowerdealers was proposed, and how to achieve the optimal cost management by thecooperation between the upper andlower enterprises with the homogenous enterpri
3、ses was further explained in the article. In addition, some risk costswhich may occur in the cooperation process and how to implement cooperative harmony were analyzed, and accordingto the analysis results, the enterprise could keep away from these risks inadvance.Keywords:Cooperation, Value chain,
4、Cost management1. IntroductionThe generation of the value chain is the result of the competition that enterprises pursue different competitive strategies.To enhance the strategy of the enterprise, American strategic management scholar Porter (1985) first put forward themethod of the value chain anal
5、ysis. He thought that the value chain was the combination of a series of associatedvaluable activities of the enterprise. According to Porters theory of the value chain, the “cost chain” corresponding withthe valuable activities exists on the value chain (seen in Figure 1). Starting from the expense
6、 devotion for the productR&D, the preparation before the production, and various consumptions in the making process, until to establishing thesales channel, marketing and distribution output and expenses after service, this “cost chain” supports various activitieson the value chain to be developed e
7、ffectively to increase the values of the product and fulfill clients demands. As thecomprehensive consumption index of the value chain activity, the cost is represented by a sort of form of “negativeincrement”. The value chain cost management is to manage the “cost chain” on the value chain of the p
8、roduct, eliminatethe activities without increments or with low efficiencies, reduce the amount of “negative increment”, minimize thecosts on the whole chain, enhance the efficiency of the whole supply chain, and make the enterprises on the chain allwin.In the drastic competition of the market, enter
9、prises find that only the interior cost control has not fulfilled theconsumers demands for the product cost, so they begin to seek how to reduce their operation costs and acquire theone-up advantage of cost by means of others strengths, which offers the market environment for the occurrence of theva
10、lue chain system and is the interior power to establish the cooperative relationship among enterprises (Li, 2002,P.30-31). The generalized value chain managementreceived Porters concept of value system, and Porter thought thatthe value system was composed by the enterprise value chain, supplier valu
11、e chain, channel value chain, purchaservalue chain and the operation unit value chain of the homogenous enterprises. The concept of the value system begins tobe utilized by enterprises with the development of the economic globalization.Under the guidance of thus ideas, the competition among enterpri
12、ses has not been limited only in the interior of theenterprise. The value chain of the enterprise begins to participate in the market competition as a strong aggregationwhich is the value resource plan taking one core enterprise surrounded by other enterprises as the axis point, and theplan continua
13、lly solidify the stability of the system by the cooperation among enterprises. Therefore, it is verymeaningful to study how to strengthen the value chain cost management by the cooperation.2. Literature reviewEnglish scholar Simmonds (1981) put forward the concept of the SMA (Strategic Management Ac
14、counting), and hethought that the accounting should learn from the exterior, which would help the company to evaluate its competitivestatus. The enterprise is an opening system, and the management accounting should pay more attention to study theexterior environment, understand the competitive cost
15、structure of the enterprise, and notice the cost competitive statusof the enterprise relative to competitors.American management accounting scholars Shank and Govindarajan (1989) agreed that viewpoint, and furtherdeveloped the range of the value chain based on Porters value chain theory (1985), and
16、they defined the value chain as“the value chain of any company contains the whole process of the value production activity”. This process includes thewhole course from the initial suppliers receive the raw materials to the finished products are sent to the users. Theinterior value chain of the company associates with the supplier value chain by the stock activity, and associated withthe client value c
