本科毕业论文（设计）外文翻译原文一：AFrameworktoAccomplishStrategicCostManagement1.0IntroductionCurrently,economicandtechnologicaldevelopmentsaregrowingfasterinanunprecedentedway.Theoutcomeischangingagreatdealofconcepts,transactions,andincreasingcompetitionallovertheworld.GATTagreementandemergingoflargeconglomeratesextendingcompetitionzonetoencompassthewholeworld.Inaddition,theimprovementsininformationtechnology,communicationmeans,andproductionsystemsopennewhorizons.Torespond,organizationsshouldcreatesustainablecompetitiveadvantagestomaintaincurrentcustomersandacquiremorecustomers.Strategicmanagementisthebestmeanstoexceedrivalsatshortandlongruns.Strategicmanagementisdefinedasetofanalysis,decisions,andactivitiesmadebyanorganizationtocreateandsustaincompetitiveadvantage.It’scharacteristicisconcentratingongeneralorganizationalgoals,allstakeholdersshouldparticipateindecisionmaking,workingthroughonevisiontoincludebothshortandlongperspectives,recognizetrade-offsbetweeneffectivenessandefficiency.[DessandLumpkin(2003)].Someresearchers[e.g.Hiltonetal.(2000)]believethattraditionalcostsystemsarenotvalidtocopewithstrategicmanagementperiphery.Thesesystemsfocusonmeasuringandcontrollingproductcosts.Therefore,theyarenotproducinginformationneededatcurrentbusinessenvironment.Asaresult,costmanagementconceptemerges.Thissystemaimstoproduceacontinuouscycleofinformationaboutactivitiesatbothshortrunandlongruntoaddvaluetocustomersandreducecosts[Hamilton(2004),Horngrenetal.(2003),Nicolaou(2003)].Despitecostmanagementisacommonconceptinliterature,thisconceptisnotwelldefinedinacceptableway[Horngrenetal.(2003),Agrawaletal.(1998)].Someresearcherslookedattimedimensionofcostmanagement.Withinthat,strategiccostmanagement[hereafter,SCM]hasspecialattentionasasystemthatgeneratesnecessaryinformationtosupportstrategicmanagementandsustaincompetitiveadvantageatthelongrun[Blocheretal.(1999),Shank(1989)].Otherresearchers[Hiltonetal.(2000),Dailey(1998)]ignoredividingcostmanagementintotwoconstructsaccordingtotimedim