所有權(quán)的總成本一個關(guān)鍵的概念，戰(zhàn)略成本管理的決定【外文翻譯】

1、外文文獻翻譯譯文一、外文原文原文：原文：Totalcostofownership:akeyconceptinstrategiccostmanagementdecisionsStrategiccostmanagementisnotanewconceptinthey.Inapplicationhoweveritpresentsmajopptunitiesfdecisionmakingimprovementsfmostganizations.

2、AsdescribedbyShankGovindarajan.strategiccostmanagementtakesabroadviewoftheganizationscostsbothinternalexternalinsuchawayastoenhancecompetitiveadvantage.Muchoftheliteratureonstrategiccostmanagementhasapproacheditfromafina

3、ncialaccountingperspective.Thisislogicalsincethosefunctionsoftheganizationoftenhavefiduciaryresponsibilityfcostcontrol.Inmanyganizationshoweveritisthesupplymanagementareaalsoreferredtoaspurchasingprocurementsourcing.anum

4、berofothernamesthathastheultimateresponsibilityfcontrollingthebulkoftheganizationsexpenditures.Arecentstudyindicatesthatpurchaseditemsmakeupanaverageof63.5%oftotalcostsfmanufacturingfirms25%fnonmanufacturers.Suchexpendit

5、uresaredirectlyrelatedtotheganizationscostsbutmanydiscussionsofstrategiccostmanagementconceptsfocusprimarilyoncontrolofmanufacturingcostssuchaslabmachinetime.Inmostganizationsthecostsofpurchasedmaterialsservicesfaroutwei

6、ghinternalmanufacturingcosts.Thisarticlehasseveralpurposes.Itbeginswithanexplationoftheconceptoftotalcostofownership(TCO)whyitisanincreasinglyviablemodelfuseinacquisitiondecisionstoday.SecondareviewoftheTCOliteratureasit

7、appliestopurchasingdecisionsispresented.NexttherelationshipbetweenstrategiccostmanagementTCOanalysisinpurchasingdecisionsisexpled.becauseoftheircomplexitythelackofgeneralunderstingoftheconcepts.Lifecyclecostingfocusespri

8、marilyoncapitalfixedassets“Theaimistogobeyondthepurchasepriceofanassettodeterminehowmuchitactuallycoststheganizationtousemaintaindisposeofthatassetduringitslifetime.Pretransactioncoststendtobedeemphasized.Thisapproachisc

9、ongruentwithTCObutisonlyasubsetofTCOactivity.TCOisapplicabletovirtuallyeverytypeofpurchaseincludestheprepurchasecostsassociatedwithaparticularsupplier.Zerobasepricingcostbasedsupplierperfmanceevaluationbothadvocateunders

10、tingsupplierstotalcosts.IncontrasttoTCOzerobasepricingfocusesheavilyonthesupplierspricingstructurecostofdoingbusiness.CostbasedsupplierperfmanceevaluationhasanarrowerscopethanTCOfocusingprimarilyontheexternalcostsofdoing

11、businesswithasupplierratherthanconsideringboththeinternalexternalcosts.MerecentlyseveralarticleshavefocusedspecificallyonTCO.HfieldPannesiexpleunderstingTCOspecificallyfcomponents.TheynotethatTCOcomponentsissuesaredirect

12、lyrelatedtowherethecomponentiswithinitslifecyclewhichmaynotberelatedtotheoverallproductlifecycle.CarrIttneroverviewTCOapproachesusedbyseveralganizations.Themodelstheypresentareallmodifiedversionsofthecostratiomethod.Usin

13、gthatmethodanganizationusuallyidentifiesseveralkeyfactsactivitiesthatincreasecosts.Factssuchasthoseresultingfrompoqualitylatedeliveryareaddedtothetotalpurchaseprice.Dividingthesetotalcostsbythetotalpurchasepriceyieldsan“

14、index.“Thisindexisthenusedasamultipleffuturebidspricesfromthesuppliertoevaluatethetrue“totalcostofownership“ofdoingbusinesswiththatsupplier.EllramSiferddevelopedaconceptualframewkfcoststobeincludedinTCOanalysisEllramused

15、casestudiesofganizationsthathaveusedfmalTCOanalysistodevelopaframewkfTCOimplementation.EllramalsodevelopedataxonomyfclassifyingTCOmodelsbasedonthetypeofbuyalsoknownas“buyclass.“accdingtowhethertheTCOmodelisstardunique.Be