英译中--谢绝机器 A firm such as Chevron in petroleum spans wide seg

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.

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,雪铁龙并不涉及汽油的主要用户——汽车业,迈势（MAXUS）能源公司比它更为狭窄,仅设计石油勘探和生产业务.而有限店（一种零售业态）是销售的重要出口,却无自己的制造厂.锐步是著名的鞋类品牌,却美誉自己的零售店,但有自己的工厂.
虽然价值链被提出已有十多年,但它的战略概念却没有很好地得到整合.通过广泛的文献研究,我们也不能找到一个关于公司价值链的完整的或者由经验主义衍生出来的定义.因而十分有必要着手将实例整理记录下来,看看价值链框架是如何提供其它框架所不能提供的战略洞察力的.我们相信将这个战略视角应用到管理会计中是十分重要的.这篇论文就是为了满足此需要.
价值链分析的战略力量——基本知识
一个公司能否发展并保持差异化和/或成本优势,主要取决与其价值链结构与竞争对手的价值链结构的关系.我们支波特1985年提出的观点,他认为市场竞争优势最终来源是：在同等成本下比竞争对手提供更好的顾客价值,或者用较低的成本提供和竞争对手一样的价值.从这个角度上看,价值链分析是精确确定“公司价值链的哪部分——从设计到分销——可以增加顾客价值或降低成本”的基础.Shank（不知此人中文译名）1989年提出,无论忽略公司链条的上游或者下游,都是狭隘的视角.