会计外文文献翻译--在价值链的成本控制下减少费用和获得更多的利润(编辑修改稿)

会计外文文献翻译--在价值链的成本控制下减少费用和获得更多的利润(编辑修改稿)内容摘要：

in short,”resources consumption view”or”consumption view”),time resources invested or saved for maximizing customer value and creating the customer value ahead of time(in short,”time resources view”or”time view”). Therefore,according to the idea of cost based on value chain,cost has three meanings:firstly,the investment of resources。 secondly,the consumption of resource。 thirdly,the investment and consumption of time the cost is sacrificed in the same valuecreating process,scanning the cost from diferent perspectives, its meanings and functions are entirely ,it provides a powerful supporting theory for the cost control based on value chain,and enables it to have the possibility to confcIrl/l to the practice of the enterprise operation. According to the theory of value chain,the enterprise,to gain”sustainable petitive advantage”,should firstly construct the value chain which creates the customer value so that it can realize the enterprise’s basic objective,which is to win one hand,the enterprise must invest in resources to create the customer value。 on the other hand,the activities of creating value also consume resources consequentially to provide the customer value(product or service).Also,viewed from the vertical and horizontal relation of value chain activities which constitute each link of the value chain,the whole value chain is also,in fact,a”time chain”.This means two things:firstly,from the physical perspective of the value creation activities,theoperation of value chain needs necessary time(in short,”time consumption view”)。 secondly,from the perspective of the relation of each link of the value chain,time itself is an item of resources(in short,”time investment view”). The idea of cost control based on the value chain The idea of cost control based on the value chain is the“three dimensionalidea of cost control”based on the value ,it is an idea of cost control based on the investment and consumption of resources and the time ,viewing from the construction and operation of the value chain,the idea of cost control based on value chain has dual ,it is necessary to control it and ensure there is enough resource investment to create customer value(representing products of more value and high quality).Secondly,it is necessary to maintain the lowest level of resources consumption on the premise of it being necessary to have investment in enough and necessary resources to provide as much customer value as possible(representing more profit and low cost).Moreover,from the perspective of the investment and consumption of time and nontime resources,the idea of cost control based on value chain has the character of”three dimensional cost control”,namely,the investment and consumption of time and nontime ,in essence,the idea of cost control based on value chain is the cost control with the character of”dual and three dimensional”. Cost control based on the dual perspective of creation and supply of value In essence,customer value is customer’s satisfaction during or after using includes phy sica satisfaction(in a quantitative way, performance)and spiritual satisfaction(only in a qualitative way,).The customer’s recognition of the value of the products that they buy(customer value)includes at least in three first is the performance of products,the second is the cost of using the products and the third is product performance( basic function)of the product mainly depends on the product’s distinctive property,and it mainly depends on the degree of investment in cost of using products depends on its performance and mainly depends on the product design and,thus,also on the degre of the investment in quality mainly depends on the design and manufacture of the therefore has a close relationship with the degree of investment in ,the customer value is the value of the product which the customer is willing to pay for the thre aspects mentioned , from the view of the manufacturing processes or the activity chain， the activities in which any product is manufactured ned to consume amount of resources consumed has an indirect impact on the buying price,at the direct expense of the customer paying for the the consumption of resources is low, the direct expense of the customer is low as will make a direct impact on the total value supplied by the value ,the consumption of resources has a more direct impact on the man of creating value,( value chain manipulator).Obviously,if the consumption is less， the surplus value(profit)is more. According to the idea of cost control based on value chain,the cost based on value chain is the investment in resources which aims to create customer value through the value is also the consumption of resources which aims to provide customer ， viewing fro。