文档介绍：本科毕业论文(设计)
外文翻译
原文一:
A Framework to plish Strategic Cost Management
Introduction
Currently, economic and technological developments are growing faster in an unprecedented way. The e is changing a great deal of concepts, transactions, and petition allover the world. GATT agreement and emerging of large conglomerates petition zone to pass the whole world. In addition, the improvements in information technology, communication means, and production systems open new horizons.
To respond, organizations should create petitive advantages to maintain current customers and acquire more customers. Strategic management is the best means to exceed rivals at short and long runs.
Strategic management is defined a set of analysis, decisions, and activities made by anization to create and petitive advantage. It’s characteristic is concentrating on anizational goals, all stakeholders should participate in decision making, working through one vision to include both short and long perspectives, recognize trade-offs between effectiveness and efficiency. [ Dess and Lumpkin (2003) ].
Some researchers [ . Hilton et al. (2000) ] believe that traditional cost systems are not valid to cope with strategic management periphery. These systems focus on measuring and controlling product costs. Therefore, they are not producing information needed at current business environment.
As a result, cost management concept emerges. This system aims to produce a continuous cycle of information about activities at both short run and long run to add value to customers and reduce costs [ Hamilton (2004), Horngren et al. (2003), Nicolaou (2003) ].
Despite cost management is mon concept in literature, this concept is not well defined in acceptable way [ Horngren et al. (2003), Agrawal et al. (1998) ]. Some researchers looked at time dimension of cost management. Within that, strategic cost management [ hereafter, SCM ] has special attention as a system that generates necessary information to