英语翻译Recessionary environments of the late 1970s and early 1990s have given birth to cost reduction programs described in business articles by phrases such as "cutting and slicing," "repositioning," "retrenching," "restructuring," "demassing,"

英语翻译
Recessionary environments of the late 1970s and early 1990s have given birth to cost reduction programs described in business articles by phrases such as "cutting and slicing," "repositioning," "retrenching," "restructuring," "demassing," "downsizing" and "rightsizing." In simple words,these phrases mean several million U.S.managers and workers had to accept pay cuts or lose their jobs because of cost reduction programs.But these cost reduction programs can provide only short-term cost competitiveness because valuable trained managers and workers are lost.The long-term success of these firms is highly debatable,though there is no systematic empirical evidence.The point is that U.S.firms,by reducing their workforces,failed to adopt a long-term perspective to strategic business planning.The focus of this article is to describe and discuss the cost reduction techniques employed by U.S.firms during the last two decades,and to introduce the concept of total cost management as a strategic business practice for effective long-term cost reduction.A comprehensive framework to implement total cost management (TCM) is also proposed.This research discusses total cost management as an analogous paradigm to total quality management (TQM).U.S.firms need to adopt principles of total cost management in order to be competitive in local and global markets in the long-run.
Traditional cost reduction program
Typically,a traditional cost reduction program is a distress tactic targeted at all employees.It is triggered in reaction to an immediate threat,such as:
* Poor financial performance;
* A sudden loss of important clients or big contracts; or
* Price reductions or price war with smaller companies.(For example,Compaq initiated layoffs after failing to compete with low-cost manufacturers in the PC market).

20世纪70年代末和90年代初的经济衰退的环境已生育成本词组,如在商业文章中描述的削减计划“切块”,“重新定位,”减少开支“,”重组“,”缩减“,”瘦身“ “合理精简”.在简单的话,这些词组的意思是几百万我们管理人员和工人不得不接受减薪或失去他们的工作,因为成本削减计划.但这些削减成本的计划只能提供短期的成本竞争力,因为有价值的训练有素的管理人员和工人都将丢失.这些企业的长期成功是非常值得商榷,虽然没有系统的经验证据.点是,美国公司,以减少他们的劳动力,未能采取长远的角度来看,企业战略规划.本文的重点是描述和讨论降低成本,我们采用的技术在过去二十年的企业,以及引进的总成本管理作为一个有效的长期降低成本的战略业务实践的概念.还提出一个全面的框架,实现总成本管理（TCM）.本研究讨论了一个类似的模式,以全面质量管理（TQM）的总成本管理.美国企业需要采取的总成本管理的原则,以在本地和全球市场的长期竞争力.
传统的成本削减计划
通常情况下,传统的成本削减计划是针对全体员工的遇险战术.它引发的反应,立即的威胁,如：
*财务表现不佳;
*突然失去一个重要的客户或大合同;
*降价或与小公司的价格战.（例如,康柏发起失败后,以低成本制造商在PC市场竞争裁员）.