求翻译-英译中-谢绝机器Value Chain versus Value Added Analysis The value chain concept can be contrasted with the internal focus that is often adopted in management accounting, as alluded to in the quote at the outset of this paper. Manageme

求翻译-英译中-谢绝机器Value Chain versus Value Added Analysis The value chain concept can be contrasted with the internal focus that is often adopted in management accounting, as alluded to in the quote at the outset of this paper. Manageme
求翻译-英译中-谢绝机器
Value Chain versus Value Added Analysis
The value chain concept can be contrasted with the internal focus that is often adopted in management accounting, as alluded to in the quote at the outset of this paper. Management accounting, as explained in leading textbooks, usually takes a "value-added" perspective, starting with payments to suppliers (purchases), and stopping with charges to customers (sales). The key theme is to maximize the difference--the value-added--between purchases and sales, under the assumption that this is the only way a firm can influence profits. We argue that the value chain--not value added--is the more meaningful way to explore strategic issues. Value added analysis, in which the firm focuses only on its own operations in looking for profit enhancement opportunities, can be quite misleading in two ways:
•The value-added concept starts too late. Starting cost analysis with purchases misses all the opportunities for exploiting linkages with the firm's suppliers. The word "exploit" does not imply that the relationship with the supplier is a zero sum game. Quite the contrary, it implies that the link should be managed so that both the firm and its supplier can benefit. For instance, when bulk chocolate began to be delivered in liquid form in tank cars instead of ten pound molded bars, an industrial chocolate firm (i.e., the supplier) eliminated the cost of molding bars and packing them and a confectionery producer saved the cost of unpacking and melting [Porter, 1985].
•In addition to starting too late, the value-added analysis has another major flaw; it stops too soon. Stopping cost analysis at sales misses all the opportunities for exploiting linkages with the firm's customers. Here again, we contend that the relationship with the customer need not be a zero sum game, but one in which both parties can gain. For instance, some container producers have constructed manufacturing facilities next to beer breweries and deliver the containers through overhead conveyers directly onto the customers' assembly line. This results in significant cost reductions for both the container producers and their customers by expediting the transport of empty containers which are bulky and heavy [Hergert and Morris, 1989].
不翻译就别回答 翻译得好会追加悬赏

求翻译-英译中-谢绝机器Value Chain versus Value Added Analysis The value chain concept can be contrasted with the internal focus that is often adopted in management accounting, as alluded to in the quote at the outset of this paper. Manageme
价值链VS附加值分析
如论文开头的引文中提到的,价值链这个概念可以与管理会计中应用到的“内部关注”做对比.权威教科书常从附加值角度出发,将管理会计的定义,始于付款给供应商（购买）,止于向顾客收费（销售）.关键是要尽量使购买和出售之间的差价——附加值——最大化.这是在假设附加值是企业改变利润的唯一方法的前提下的.我们认为价值链——而非附加值——是探索战略问题更有用的方法.附加值分析使企业仅在自己的运营上寻找提高利润的机会,这在两个方面十分具有误导性：
附加值理论开始得太迟.从购买开始进行成本分析,便错失了开拓公司与供应商之间的联系的所有机会.“开拓”这个词并不是说公司与供应商之间的冠以是一场总和为零的游戏.相反,它表示的是,应该好好管理这个关系,公司和供应商都可因此获利.例如,如果散装巧克力以液体状用坦克装运,而不是以条状模型装运,那么一个巧克力工厂（例：供应商）就可以消除条状模板的成本和包装成本,而糖果制造商则省去了拆包装和将原固体巧克力融化为液态的成本.[波特,1985年]
出了开始得太迟,附加值理论还有另外一个主要的漏洞：结束得太早.将成本分析止于销售,便错失了开拓公司与顾客之间的联系的所有机会.再次强调,公司与顾客之间的关系同样不是一场清零游戏,而是可使双方都受益的.例如,某些容器生产商将制造厂建在啤酒酿造厂旁边,通过装啤酒直接将容易运送到顾客组装线,加速了厚重的空容器的运输,这个结果对减少生产商和消费者的成本都十分重要.[Hergert and Morris,1989年]

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