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part commonality (Desai et al. 2001), and postponement of product differentiation (Lee and Billington 1995; Lee and Tang 1997; Fisher et al. 1999) as strategies for reducing process variability and WIP inventory needs, lowering upfront costs of new products, and leveraging design capabilities. Section 3, discusses product and process design as they relate to managing the level and structure of costs. unique observation for this section is that process and product design choices also have implications for the volatility of costs. 30 The strategy and economics literatures on determinants of the boundaries of the firm that was discussed in Section 4 also deserves further mention. Transactions costs associated with uncertainty have long been implicated in firm boundaries and organizational design choices (eg, Williamson 1975, 1985, 1991; Milgrom and Roberts 1992). Indeed, strategic alliances and other forms of inter-organizational collaboration are often discussed as a means transferring or sharing some forms of risk (Das and Teng 1996, 1998, 1999, 2001a, 2001b); albeit, with the coincident introduction of new counter-party risks (Kinney 2003) and coordination costs (Gulati and Singh 1998, Lorenzoni and Baden-Fuller 1995). Скорее than repeat the discussion of Section 4, we simply note that managing risk (and cost volatility) is one motivation for the structural cost management that is manifest when firm's take decisions about transactions with suppliers and other value chain partners. A third body of research that has bearing on the choices reflected in the above literatures is the finance and economics literature on real options. A “real option”, so called because it is associated with physical assets rather than financial instruments, is an alternative or opportunity that accompanies an upfront investment. Thus for example, the purchase of property that is adjacent to an existing establishment leaves open the opportunity of future expansion without committing the buyer to such expansion at the time of property purchase. The value of the real option that the property provides is related to the uncertain nonzero probability that the firm may wish to expand in the future as well as the possibility of deferring the decision to expand to a later date.22 The opportunity to incur variable costs in the future is a real option, as is the chance to postpone fixed investments to a later date. Real options are implicated in strategic cost management because the real option in question often has direct bearing on the firm's future cost structure or the level or volatility of future costs. Например, Kallapur and Eldenburg (2005) provide evidence that a change in hospitals reimbursements that increased uncertainty about revenues was accompanied by a shift in investment strategy to technologies with low fixed investment costs and high variable costs of operation --- evidence supporting real options theory. 22 See Merton (1998) and Dixit and Pindyck (1994) for a review of the literature on options and further examples of real options. 31 Similarly Moel and Tufano (2002) provide data from mining firms on mine closure, shutdown and reopening decisions that are consistent with the level and volatility of metal prices and the level of fixed and variable costs affecting the decisions. More generally, Anderson et al. (2003) and Balakrishnan et al. (2004) find that uncertainty and volatility of revenues is associated with the degree to which costs respond proportionately to changes in activity. They further find that real options such as excess capacity, fixed assets, employee intensity and inventory intensity are associated with different cost levels in conjunction with changes in activity. Bloom (2000) provides further evidence that relates short run investment and employee hiring responses to demand shocks. In summary, as firm boundaries become blurred and assets that are not recorded on the balance sheet become increasingly important to the value proposition, strategic cost management must expand to include managing uncertainties in the level, volatility and structure of costs. 7. Concluding Remarks In this chapter I present strategic cost management as deliberate decision making that is aimed at aligning the firm's cost structure with its strategy and evaluating the efficacy of the organization in delivering the strategy. To that end, I posit that strategic cost management takes two forms: structural cost management that is focused on establishing a competitive cost structure and executional cost management that is focused on cost effective execution of the strategy. Although both forms of cost management are essential, in recent years, structural cost management has been the hallmark of exceptional firms that employ business models with radically different cost structures to deliver traditional products or services. We do not have a good understanding of the cost management practices that accompany the creation of these innovative cost structures (Nimocks et al 2005) and, to date, management accounting research has not played a particularly significant role in addressing this concern. As Lord (1996), Hergert and Morris (1989), Roslender and Hart (2003) and Shank (1989) have observed, management accounting research has tended to focus on executional cost management and on the production (manufacturing) portion of the value chain. However, rather than simply exhort management accounting researchers to extend their 32 boundaries, in this chapter I argue that research in other disciplines has already laid the groundwork for understanding strategic cost management --- in particular, structural cost management --- in other parts of the value chain. Thus, while I share some concerns raised by others who find strategic cost management research wanting and have questioned whether firms actually practice strategic management accounting23; when the management literature is considered more broadly, I am optimistic. I present selected studies from marketing, operations management, business strategy, finance and economics, to illustrate my point. Although these studies generally are not intended as studies of cost management practices, innovative cost structures often accompany the practices that are studied. Moreover, rather than confining their inquiry to a single firm (and its cost accounts), these studies often explicitly recognize the mutual advantage that must obtain for two parties to remain in a relationship of repeated transactions. Thus these studies typically span organizational boundaries and consider performance from the perspective of several stakeholders. In sum, although like management accounting, these studies often constrain their inquiry to a particular part of the value chain (eg, product development, inbound logistics, supplier relations, outbound logistics, customer relations), they have much to offer as we attempt to better understand strategic cost management practices. Like earlier researchers, I am ambivalent about the need for specially trained practitioners who work in accounting departments and employ a narrow set of management accounting tools to analyze data that reside in the company cost accounts. A review of both the research literature and the popular business press provides overwhelming evidence that cost management permeates the practice of management and finds expression in the line functions of procurement, operations, distribution and sales, as well as in staff functions associated with product development, supplier and partner management, human resource management, and marketing. That said, I am not ambivalent about the role of management accounting researchers in developing a unified body of knowledge around strategic cost management and in educating management students in related theory and practical tools of cost analysis. Perhaps 23 Lord (1996: 364) muses that strategic management accounting may be little more than a “figment of academic imagination. 33 paradoxically, while I view the success of strategic cost management to be evident in the degree to which it permeates the research and teachings of virtually all of the management disciplines, I do not see this as a signal that strategic cost management has become obsolete as a separate field of inquiry. Rather, I conclude that the new challenge for cost management research is to engage with diverse research streams, which tend to present a circumscribed view of cost management in a narrow portion of the value chain, and to integrate what has been learned in other disciplines with management accounting theory. Если мы incorporate these findings into a broader notion of strategic cost management, we see that management accounting has a natural role in both the strategic decisions that define the cost structure for the long term as well as the effective execution of these strategies in the short term. I believe that this approach offers the greatest potential for developing a unified body of knowledge that can truly be termed, “strategic cost management” and with it, a resurgence of interest among managers and students in acquiring cost management skills. 34 Acknowledgements I am grateful to Chikako Harada, Sonia Mathur and Anita Natesh for research assistance and to Sally Widener for comments. Рекомендации Adler, PS (2001). Market, Hierarchy, and Trust: The Knowledge Economy and the Future of Capitalism. Organization Science. 12 (2): 215-234. Aggarwal, R., Renzaee, Z. & Szendi, JZ (1995). Corporate Governance and Accountability for Environmental Concerns. 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