外文翻译-- 运营战略和成本管理

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1、中文中文 4650 字，字，2600 英文单词，英文单词，16500 英文字符英文字符 本 科 毕 业 论 文 外 文 资 料 翻 译本 科 毕 业 论 文 外 文 资 料 翻 译 系系 别：别： 经济系 专专 业：业： 会计学 姓姓 名：名： XX 学学 号：号： XX 指导教师：指导教师： XX 职职 称：称： 讲师 201201 年年 月月 日日 外文原文 OPERATIONS STRATEGY AND COST MANAGEMENT ARTICLE: In the globalized world, companies seek for new operations strategie

2、s to ensure world corporate success. This article analyzes how the cost management models both traditional and activity based -, aid the planning and management of corporate globalized operations. The efficacy of the models application depends on their alignment with the competitive strategy. Compan

3、ies must evaluate the nature of the competition and its competitive priorities; they should then define the necessary and sufficient dependence level on costs information. In this article, three dependence levels are presented: operational, decision support and strategic control. The result of the r

4、esearch shows the importance of alignment between the cost management model and the competitive strategy for corporate success, and confirms the adequacy of the activity-based costing model as a supporting tool for decision taking in a global strategy. Case studies in world class companies in Brazil are presented. Keywords: Strategy; Competitivity; Global Operations; Economic Management; Activity-Based Costing. 1 INTRODUCTION This article