英译中--谢绝机器 A firm such as Chevron in petroleum spans wide segments of the value chain in which it operates,from oil exploration to service stations,but it does not span the entire chain.Fifty percent of the crude oil it refines comes from other producers,and more than one third of the oil it refines is sold through other retail outlets.Also,Chevron is not in the auto business at all,the major user of gasoline.More narrowly,a firm such as Maxus Energy i
英译中--谢绝机器
A firm such as Chevron in petroleum spans wide segments of the value chain in which it operates,from oil exploration to service stations,but it does not span the entire chain.Fifty percent of the crude oil it refines comes from other producers,and more than one third of the oil it refines is sold through other retail outlets.Also,Chevron is not in the auto business at all,the major user of gasoline.More narrowly,a firm such as Maxus Energy is only in the oil exploration and production business.The Limited Stores are big "downstream" in retail outlets but own no manufacturing facilities.Reebok is a famous shoe brand,but the firm owns very few retail outlets.Reebok does,however,own its factories.
Though the value chain concept has been around for more than 10 years,the strategic power of this concept has not been well articulated.Based on an extensive literature search,we were not able to find even one complete,empirically derived value chain for a firm.There is a clear need to begin to document real world examples of how the value chain framework provides strategic insights that are unlikely to emerge from other frameworks.We believe it is important to begin to bring this perspective into the domain of managerial accounting.This paper is an attempt to begin to fill this need.
STRATEGIC POWER OF THE VALUE CHAIN ANALYSIS--THE BASICS
Whether or not a firm can develop and sustain differentiation and/or cost advantage depends fundamentally on the configuration of its value chain relative to the value chain configuration of each of its competitors.We believe Porter [1985] is correct when he argues that competitive advantage in the marketplace ultimately derives from providing better customer value for equivalent cost or equivalent customer value for a lower cost.From this perspective,value chain analysis is essential to determine exactly where in the firm's segment of the chain--from design to distribution--customer value can be enhanced or costs lowered.As argued by Shank [ 1989],ignoring linkages upstream from the firm as well as downstream is just too restrictive a perspective.
坚定的,例如雪佛龙在石油跨度广泛阶层的价值链,在它的运作,从石油勘探到服务站,但这并不跨越整个链条。 50 %的原油,它细致,来自其他生产商,并有三分之一以上的石油细致,是透过其他零售店铺。此外,雪佛龙是不是在汽车业务在所有,主要用户汽油。更窄,坚定如maxus能源是,只有在石油勘探和生产业务。有限的商店大“下游”在零售店铺,但没有自己的生产设施。锐步公司是著名的鞋业品牌,但该公司拥有很少的零售店铺。锐步那样,不过,自己的工厂。
虽然价值链的概念已被周围的10年以上的,战略的权力,这一概念没有得到很好阐述。基于一个广泛的文献检索,我们无法找到,甚至一个完整的,实证所得的价值链的一家公司。有一条清晰的需要,开始对文件真实世界的例子,如何在价值链框架提供了战略的见解,是不可能出现的从其他框架。我们相信,这是很重要的开始,使这个角度看到的网域管理会计。这个文件是企图开始,以填补这方面的需求。
战略力量的价值链分析-基本知识
是否或不是一个公司可以发展和维持分化和/或成本优势,取决于从根本上的配置,其价值链的相对价值链的配置,它的每一个竞争对手。我们相信,波特[ 1985 ]是正确时,他认为,竞争优势在市场上最终来自提供更好的顾客价值为相等于成本或同等学历顾客价值为以较低的成本。从这个角度来看,价值链分析是必不可少的,以确定正是在该公司的部分链-从设计到配送-顾客价值,可以提高或降低成本。作为辩称,小腿[ 1989 ] ,忽略了联系,从上游的坚定,以及下游的,只是过于狭窄的角度。
比如石油产业的雪铁龙,在其运营领域,价值链都有着广泛的跨度,从石油开采到加油站,但并没有涵盖整个价值链.它加工的50%的原油是从别的生产商处得到,而它精炼的油又有多余三分之一是经其它经销商销售出去的.同样,雪铁...