本科毕业论文（设计）外 文 翻 译原文一：A Framework to Accomplish Strategic Cost Management1.0 IntroductionCurrently, economic and technological developments are growing faster in an unprecedented way. The outcome is changing a great deal of concepts, transactions, and increasing competition allover the world. GATT agreement and emerging of large conglomerates extending competition zone to encompass the whole world. In addition, the improvements in information technology, communication means, and production systems open new horizons. To respond, organizations should create sustainable competitive advantages to maintain current customers and acquire more customers. Strategic management is the best means to exceed rivals at short and long runs. Strategic management is defined a set of analysis, decisions, and activities made by an organization to create and sustain competitive advantage. Its characteristic is concentrating on general organizational goals, all stakeholders should participate in decision making, working through one vision to include both short and long perspectives, recognize trade-offs between effectiveness and efficiency. Dess and Lumpkin (2003) .Some researchers e.g. Hilton et al. (2000) believe that traditional cost systems are not valid to cope with strategic management periphery. These systems focus on measuring and controlling product costs. Therefore, they are not producing information needed at current business environment. As a result, cost management concept emerges. This system aims to produce a continuous cycle of information about activities at both short run and long run to add value to customers and reduce costs Hamilton (2004), Horngren et al. (2003), Nicolaou (2003) .Despite cost management is a common concept in literature, this concept is not well defined in acceptable way Horngren et al. (2003), Agrawal et al. (1998) . Some researchers looked at time dimension of cost management. Within that, strategic cost management hereafter, SCM has special attention as a system that generates necessary information to support strategic management and sustain competitiveadvantage at the long run Blocher et al. (1999), Shank (1989) .Other researchers Hilton et al. (2000), Dailey (1998) ignore dividing cost management into two constructs according to time dimension. Therefore, cost management concept used to maximize profit and sustain competitive advantage at short run and long run as well.Nevertheless, both parties accord to consider cost management as a system of improvement. This system aims to permit organizations to seek what is needed to cement its ties with customers to attain their satisfaction and reduce costs at the same time via specific tools to maximize profit and sustain competitive advantage by using long-term strategies Horngren et al. (2003), Nicolaou (2003), Barfield et al. (2001), Hilton et al. (2000) .In addition, it is noteworthy to report that previous studies disagree concerning number of tools and its nature that could use to accomplish SCM. Major studies consider a few tools. Consequently there is no integrative vision to combine all tools to interpret essence of SCM and indicate logical sequences of its activities.Therefore, Current study aims to analyze tools of SCM to attain an integrated framework that could be useful to companies stakeholder in short run and in long run as well. This study is organized as follows. Section 2 is devoted to introduce SCM concept and its tools. In section 3, I will suggest an integrative framework of SCM. In Sections 3 through 8, I will analyze tools of SCM. The final section concludes the paper.2.0 Strategic cost management concept and its toolsCost management concept is widely accepted in literature to express a new accounting information system. This system aims to generate information needed to help organizations to create competitive advantages to hold and attract customers.In addition to measuring and controlling costs, SCM produce financial and non-financial information at short run and long run as well to add value to customers in order to prevail over competitors and reduce costs at the same considering all stakeholder interests Horngren et al. (2003), Barfield et al. (2001), Hilton et al. (2000) .The essence of cost management is to utilize a group of tools to generate information regarding planning, decision making, and control at both short run and long run in order to help organizations management to create products or provide services with more effective and efficient way comparing with competitors Horngren et al. (2003), Hansen and Mowen (2000), Hilton et al. (2000) .It is a rare event to find an integrated framework for cost management. Figure 1 illustrates a general vision of cost management system that intends to maximize profit at both long run and short run Agrawal et al. (1998).Figure 1 presents a good vision of cost management. This vision is based on three constituents