затраты. Управление затратами и структурой затрат по цепочки создания стоимости Исследования по стратегическому управлению затратами
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Figure 1 A Schematic Representation of Strategy Development and Strategic Cost Management Market and Identify Competitive Analysis Customer Requirements Specify the Value Proposition - product and service attributes - process capabilities - risk bearing - value to stakeholders References: Tomkins and Carr (1996), Shank and Govindarajan (1992, 1994), Kaplan and Norton (1996, 2004). Evaluate Competitor Offerings Assess Firm Capabilities and Assets Specify Organizational Design Strategy Development - scale - value chain scope & and Initial Cost Structure firm boundaries - strategic partners - governance & management controls Analysis of Sustainability - Are all stakeholders receiving fair market value on their contributions as compared to alternative enterprises in which they Structural Cost Management could participate? - Is each part of the value chain contributing value in proportion to its costs? - Could changes in the value proposition or the organizational design produce greater net value while compensating all stakeholders fairly? Stakeholders Value Chain Employees Product and Process Suppliers & Service development Providers Inbound logistics Ongoing Strategic Cost Management Customers Shareholders & Debt holders Community Governments & regulating bodies Non-governmental organizations (NGOs) Internal Operations Outbound logistics Sales, Marketing & Distribution After-sales service Product take-back and disposal or reuse Analysis of Performance Executional Cost - Are the level and volatility of costs in each part of the value chain appropriate as compared to competitive benchmarks? управление - Is cost performance improving as compared to appropriate learning curves and in conjunction with technology investments?            Исходный текст (английский): Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the firm.  Предложить лучший вариант перевода |