20 ELEMENTS OF COST
外文翻译--战略成本管理的供应链采购管理的前景(节选)
中文2969字外文翻译原文：Strategic Cost Management in the Supply Chain:A Purchasing andSupply Management PerspectiveIn the course of this study, it became clear that effective strategic cost management has both strategic and tactical aspects that must be well executed in order to deliver results. The strategic framework and tactical elements of cost management as they affect PSM are shown , which also shows the soft and hard results of effective cost management as related to PSM. The actual processes in which cross-functional teams engage to support strategic cost management include many tactical elements. In most organizations studied, the strategic cost management process occurs as an integral part of the new product development process or the strategic sourcing process. It is not a ―stand-alone activity,‖ but rather central part of supplier selection and supply base management. Some of the processes and tools that are part of the strategic cost management process are listed in Table 2, and presented in more depth in the body of the report. A cross-disciplinary team of two or more individuals, including PSM, was the norm for carrying out strategic cost management in the five core organizations studied. Often, the cost management activities were part of another, larger process, such as a strategic sourcing event, a new product development process, or part of an on- going continuous improvement effort. In exploring Figure 1 in detail, it is clear that the cross-functional team that works on strategic cost management has numerous high-level issues that it must consider. First, the price and feature needs of the ultimate customer must be heavily weighted, or the result will be a product that customers cannot afford, that does not meet their needs, or both.Organizational Support at all Levels: While PSM is held to a high level of accountability for strategic cost management and delivering bottom-line savings, PSMcannot be successful without extensive support from others throughout the organization. First and foremost, top management support is critical. It sets the tone for the attitude that everyone in the organization has toward strategic cost management. Through the business unit and functional metrics, top management determines the nature and extent of cost management focus as an organizational priority. Based on this, PSM needs the support of other functional areas cooperating teams that have a primary or second goal of managing supplier costs. The participants on cross-functional teams need to be held accountable for the identification of opportunities and delivery of results. PSM also needs specific support from cost management specialists, who are assigned to support PSM and cross- functional teams in supplier cost analysis. These individuals may be part of PSM or part of finance. The critical requirement is that they have the charter and the qualifications to effectively support supplier cost analysis and management. Supplier cost management must be viewed as one of, if not the most important aspect of their jobs. This focus is critical because supplier cost analysis is often specialized and time consuming. PSM and cross-functional teams need to know that there are internal experts upon whom they can call to support their supplier cost management efforts. Without such support, the analysis may be too complex and time consuming to be done as part of PSM’s or the cross-functional team’s regular activities.Supplier Cost Management is a Good Investment: The suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. For large Fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. For smaller organizations which might not have as great an on-going need, or as great an asset base, successful strategic cost management may mean diverting resources from PSM and/or finance, and retraining one or more people tobecome internal experts on some of the cost management and analysis tools mentioned in this study.Support for Strategic Cost Management Theory: As mentioned in the brief review of the literature below, strategic cost management theory embodies understanding and managing the organization’s supply chain, the cost drivers and the customer value proposition. It is a matter of simultaneously understanding and managing these elements in relation to each other. The organizations investigated do an excellent job of understanding and managing their internal cost drivers and supplier-facing cost drivers. Two of the organizations that have a strong management focus on customer relationships also do an excellent job of managing the customer-facing cost drivers. It is not clear from the study how well these organizations understand the customers’ value proposition and translate that across internal functions and to their suppliers. Except in the case of LCP, and to some extent Deere, the translation mechanism is indirect, through one or more functions that may have direct customer contact. This represents an opportunity for potential improvement. Related to this, as mentioned in the section on supply chain perspective, most of the organizations studied do not generally have a seamless view of the supply chain from customer to supplier; the customer view and supplier view are still managed separately in different organizations, with some interface in the middle. Such coordination would be a complex undertaking, and might require a change in team structure. The organization that comes closest to embodying a true supply chain perspective is LCP, with its product supply structure. While the argument could be made that it is more important for LCP to be close to its customers because it is a consumer products firm, all types of customers are becoming more demanding (Fawcett and Magnan, 2001). LCP’s product supply structure has a Product Supply Vice President who reports into the Business Unit President. Also reporting to the VP of Product Supply are PSM, engineering, manufacturing, customer service/logistics, and finance. Deere has a similar structure, although there is a mix of direct and indirect reporting relationships.The customer information comes to the team through a secondary source, oftenfiltered through the eyes of marketing, sales, or a customer relationship manager. The corporate objectives regarding strategic cost management and cost savings goals must also be considered in terms of meeting the objectives of the team and the business unit or units that the team supports. Next, each organization utilized cost management specialists, for whom all or a major part of their jobs was to support cost analysis, help develop models, and ensure integrity in the data and the analysis results. In some cases, these individuals reported to PSM; in others, they reported to corporate or business unit finance. The key commonality across cost management specialists in these organizations was the expertise, credibility and charter to support supplier cost management. Even with the first three direct inputs, a fourth is needed: a reward an measurement system that supports cost management. The extent to which such a system exists is a function of the corporation’s cost consciou sness culture. Is everyone in the organization held accountable for cost management? Is it part of their performance reviews, annual goal setting, and overall expectations? The stronger the cost-consciousness culture, the greater the support for the team and the commitment to its results. In the center of Figure 1, the cross-functional team engages in activities designed to reduce the organization’s cost, such as identifying cost drivers and changing processes using a total cost of ownership approach, engaging in on-line reverse auctions, or working with suppliers on development. The way that the organizations studied use these processes is detailed in the body of the report. Based on the strategic cost management processes, they aim to achieve a better supply base, defined as one that has a lower cost (sometimes only a lower price), and performs as well or better than it did before the strategic cost management process. The process should also support customer satisfaction by resulting in the same or lower prices for the same or better quality and service. This should in turn lead to measurable, bottom line savings, which should translate into higher profit, higher economic value-added for the firm, and higher earnings per share. In general, when PSM thinks about achieving results, the focus is still on bottom line cost savings rather than how its performance is reflected in the overall corporation’s results.Characteristics of Companies with Effective Supply Chain Strategic CostManagement Approaches: The key characteristics that organizations with effective strategic cost management systems should display are shown in Table 3. Table 3 was developed as a composite ideal of the best characteristics of the core supply chain organizations studied. It is not representative of any one organization. There are specific attributes related to way the organization understands and manages the relationship with the customer, its supplier, and related to their own internal organization. The key organizational characteristics have been divided into cultural/organizational issues, measurement issues, and information/communication issues.Internal requirements/characteristics–Both the customer-facing and supplier-facing characteristics stem from inside the organization. The internal culture and organizational structure create the framework for effective supply chain cost management. Internally, an effective cost-management culture is characterized by top management support for cost management and a high level of cost and value consciousness throughout the company. In addition to dedicated resources to support supply chain cost management, cross-functional teams are used to identify and implement cost management approaches. Rather than an afterthought, cost management is an integral part of all key supplier processes. The right type of reward and measurement systems is also critical to reinforce the cost management culture. It is critical that the organizations measure what they want to achieve, and the metrics are aligned throughout the organization, reflecting cost goals as well as customer value and supplier performance goals. Supply chain performance metrics and results must be published and receive high visibility throughout the organization. This requires excellent information systems and communication. Part of this communication includes awareness throughout the organization of customer needs and the organization’s value proposition in serving the customer.Customer-facing knowledge– Supply chain management is all about meeting the needs of customers better than the competition does. In terms of the organization’s culture, the company needs to be customer centric, valuing its customers and working with them to meet their needs while improving the efficiency and effectiveness of thesupply chain. From a measurement standpoint, the organization needs to understand the needs of the end customer as well as market trends, and respond to these proactively. From an information and communication perspective, it is critical that the c ustomers’ needs and the organization’s plans for meeting those needs be communicated throughout the organization. This allows everyone in the organization to align his or her efforts around the customer.Supplier facing knowledge/characteristics—Effective supply chain strategic cost management relies heavily on suppliers. Culturally, this means a continuous improvement focus on working with suppliers, including early supplier involvement. It also means supporting supplier’s continuous improvement with res ources and training. From a measurement and reward standpoint, the organization must properly segment its supply base to use the appropriate types of supplier relationships and cost management techniques. It also needs to measure supplier performance, and reward the suppliers who perform well. Clearly communicating expectations and needs to suppliers is essential. The organizations studied in this research excel in the third column of Table 3: supplier-facing knowledge. The segment their supply bases, have dedicated supplier cost management resources, emphasize continuous improvement, and in many cases develop the suppliers by providing resources to support continuous improvement. They reward their top suppliers by sharing cost savings or giving them more business. They are working on improving communications and early supplier involvement. One strong recommendation is that they invest more resources in supplier training. In general, their first tier suppliers do not have as well- developed approaches to supplier cost management. Since these core organizations would prefer not to work on supplier cost management beyond their first tier suppliers, the first tier suppliers would likely be much more effective if they improved their cost management systems, and worked more closely with their suppliers.Source: Lisa M.Ellram,2002. ―Strategic Cost Management In the supply chain: Apurchasing and supply management perspective‖ .pp47-69.译文：战略成本管理的供应链:采购管理的前景在研究的过程中，战略成本管理的战略和战术方面都必须执行得好才能产生明显的效果。
重庆市2024-2025学年高二上学期期中考试英语试题(无答案)
重庆市高2026届高二（上）半期考试英语试卷（考试时间: 120 分钟满分: 150 分）注意事项:1. 答第I卷前, 考生务必将自己的姓名、准考证号填写在答题卡上。
2. 选出每小题答案后, 用铅笔把答题卡上对应题目的答案标号涂黑。
如需改动, 用橡皮擦干净后, 再选涂其他答案标号。
不能答在本试卷上, 否则无效。
第一部分听力（共两节, 满分30分）第一节听下面 5 段对话。
每段对话后有一个小题, 从题中所给的A、B、C三个选项中选出最佳选项。
听完每段对话后, 你都有10秒钟的时间来回答有关小题和阅读下一小题。
每段对话仅读一遍。
1. How much should the girl pay?A. £2.50.B. £4.00.C. £5.00.2. What does the woman's sister look like?A. She has short black hair.B. She wears a brown hat.C. She wears glasses.3. What is the woman doing?A. Asking for directions.B. Having a driving test.C. Studying road signs.4. Where does the conversation most probably take place?A. In a classroom.B. In a restaurant.C. In a supermarket.5. What are the speakers mainly talking about?A. A football match.B. TV programs.C. Tea.第二节听下面 5 段对话或独白。
每段对诺或独白后有几个小题, 从题中所给的A、B、C三个选项中选出最佳选项。
成本分析的流程与方法课后测试
成本分析的流程与方法课后测试Understanding the process and methods of cost analysis is essential for businesses to make informed decisions and maximize profitability. 成本分析的过程和方法对于企业做出明智决策并最大程度地提高盈利能力至关重要。
Cost analysis involves a detailed examination of all the expenses incurred in the production of goods or services. 成本分析涉及对生产商品或服务所产生的所有费用进行详细的审查。
It helps in identifying areas where costs can be minimized and efficiency can be improved. 它有助于确定成本可以最小化、效率可以提高的领域。
There are various methods used in cost analysis, such as activity-based costing, marginal costing, and standard costing. 成本分析中使用了各种方法，如基于活动的成本核算、边际成本核算和标准成本核算。
Each method has its own advantages and limitations, and the choice of method depends on the specific needs and circumstances of the business. 每种方法都有其自身的优点和局限性，选择方法取决于企业的特定需求和情况。
Moreover, the process of cost analysis involves several steps, including data collection, cost classification, cost allocation, and interpretation of the results. 此外，成本分析的过程涉及多个步骤，包括数据收集、成本分类、成本分配以及结果的解释。
SAPCO中成本核算详细配置操作过程
SAPCO中成本核算详细配置操作过程1. 配置成本元素（Cost Elements）成本元素是用于记录和跟踪成本的基本单位。
它们可以是费用、材料成本、员工成本等。
在SAPCO中，配置成本元素需要执行如下步骤：- 进入SAP Easy Access菜单，选择“Controlling -> Cost Element Accounting -> Master Data -> Cost Elements -> Individual Processing”。
-创建或修改成本元素。
-输入成本元素的编号、描述和其他相关信息。
-确认并保存成本元素。
2. 配置成本中心（Cost Centers）成本中心是组织或部门的一个单独单位，用于跟踪和管理成本。
在SAPCO中，配置成本中心需要执行如下步骤：- 进入SAP Easy Access菜单，选择“Controlling -> Cost Center Accounting -> Master Data -> Cost Centers -> Individual Processing”。
-创建或修改成本中心。
-输入成本中心的编号、描述和其他相关信息。
-确认并保存成本中心。
3. 配置成本对象（Internal Orders）成本对象是用于跟踪和控制一些特定项目或任务的成本的对象。
在SAPCO中，配置成本对象需要执行如下步骤：- 进入SAP Easy Access菜单，选择“Controlling -> Internal Orders -> Master Data -> Order -> Individual Processing”。
-创建或修改成本对象。
-输入成本对象的编号、描述和其他相关信息。
-确认并保存成本对象。
4.配置成本中心和内部订单的关联在SAPCO中，成本中心可以与内部订单相关联，以便在成本核算时进行更精确的跟踪和分析。
COST 成本
Toyota Production System
“Based on ｢Thoroughly Elimination of Waste｣ philosophy、to carry out Genba kaizen activities aiming to reduce COST.”
｢Autonomation自働化 ｢Just in time 社祖 豊田佐吉翁 創業者 豊田喜一郎 ｣ ｣
Towards “O” at TPS
① Lead Time (L/T): Focus on shortening of 『Waiting Time』 during 『Processing Time 』 ② Processing Time(工数): Beware of the different between 『Move』 and 『Work』 動= Move (動作) 働 = Work (工作) ③ Equipment: Before carry out 『 Equipment Kaizen 』 should do 『 Process Kaizen 』 first. Able to meet the cycle time small equipment ④ Quality Defect: Should able to detect defect immediately during
DEVELOP & EMPOWER TEAMS TO MANAGE THE PROCESS
RECOGNISE & REWARD ACHIEVEMENT DELIGHT THE CUSTOMER WITH QUALITY, DELIVERY & SERVICE
World Class Standards
项目管理五大基本要素英文
Five Key Elements of Project Management When it comes to successful project management, there are five key elements that are essential to ensure the project runs smoothly and achieves its objectives. These elements provide a solid foundation for effective project planning, execution, and monitor ing. Let’s take a closer look at each of these fundamental elements:1. ScopeThe first key element of project management is defining the scope of the project. The project scope outlines the objectives, deliverables, and boundaries of the project. It answers the questions of what will be done, how it will be done, and what is specifically excluded from the project. Clearly defining the scope helps to prevent scope creep and ensures that all project stakeholders have a shared understanding of the project’s g oals and objectives.2. ScheduleThe second key element is the project schedule. A well-defined schedule outlines the timeline of the project, including key milestones, deadlines, and dependencies. The schedule helps to allocate resources effectively, identify potential bottlenecks, and track progress against the project timeline. By developing a realistic and achievable schedule, project managers can ensure that the project stays on track and is completed on time.3. CostCost management is another critical element of project management. Understanding the project budget, estimating costs accurately, and tracking expenses throughout the project lifecycle are essential for project success. Effective cost management helps to prevent budget overruns, identify cost-saving opportunities, and ensure that the project remains within budget constraints. By closely monitoring project costs, project managers can make informed decisions and maintain financial accountability.4. QualityQuality management is the fourth key element of project management. Maintaining high-quality standards and meeting customer expectations are vital for project success. Quality management involves defining quality metrics, establishing quality assurance processes, and conducting quality reviews to ensure that deliverables meet the required quality standards. By prioritizing quality throughout the project lifecycle, project managers can enhance customer satisfaction and build a reputation for delivering successful projects.5. RiskThe final key element of project management is risk management. Every project is associated with risks, uncertainties, and potential obstacles that may impact project outcomes. Risk management involves identifying, assessing, and mitigating risks to minimize their impact on the project. By proactively managing risks, project managers can anticipate challenges, develop contingency plans, and respond effectively to unexpected events. A robust risk management strategy helps to safeguard project success and ensures that projects are completed successfully.In conclusion, project management encompasses five key elements: scope, schedule, cost, quality, and risk. By addressing these fundamental elements, project managers can effectively plan, execute, and monitor projects to achieve desired outcomes. By prioritizing these key elements, project managers can enhance project success, deliver value to stakeholders, and drive organizational success.。
法律英语案例选择题(3篇)
第1篇Introduction:This quiz is designed to test your understanding of legal English and your ability to analyze case law. Each question is based on a real-life legal case, and you are required to choose the correct answer from the given options. The cases covered range from contract law to employment law, and each question aims to assess your knowledge of legal principles and terminology.Question 1:In the case of "Smith v. Johnson," the plaintiff claims that the defendant breached a contract by failing to deliver goods on time. The defendant argues that there was a fundamental breach of contract. Which of the following statements is true regarding the doctrine of fundamental breach?A. A fundamental breach occurs when a party fails to perform a material term of the contract.B. A fundamental breach excuses the non-breaching party from performing their obligations under the contract.C. A fundamental breach entitles the non-breaching party to immediate termination of the contract.D. A fundamental breach requires the non-breaching party to sue for damages in the court of law.Question 2:In "Taylor v. ABC Corporation," the plaintiff was employed by the defendant for three years. The plaintiff claims that the defendant terminated her employment without cause, in violation of the Employment Standards Act. The court held that the defendant was liable for wrongful termination. Which of the following is the primary consideration in determining whether termination is wrongful under the Employment Standards Act?A. The length of the plaintiff's employment.B. The reason for the termination.C. The plaintiff's performance during employment.D. The defendant's financial status at the time of termination.Question 3:The case of "Johnson v. City of New York" involves a claim of negligence against the city for failing to maintain a dangerous condition on a public street. The plaintiff was injured when she slipped and fell. Which of the following elements must be proven by the plaintiff to establish negligence?A. The defendant owed a duty of care to the plaintiff.B. The defendant breached that duty of care.C. The plaintiff suffered damages as a result of the defendant's breach.D. All of the above.Question 4:In "Brown v. XYZ Bank," the plaintiff claims that the defendant bank engaged in unfair and deceptive practices in marketing a credit card product. The court found in favor of the plaintiff. Which of the following legal theories was the court most likely to have relied on in its decision?A. Breach of fiduciary duty.B. Unfair competition.C. Violation of consumer protection laws.D. Misrepresentation.Question 5:The case of "Davis v. Epsilon Corporation" involves a dispute over the ownership of intellectual property rights. The plaintiff claims that the defendant, who was formerly employed by the plaintiff, misappropriated trade secrets. Which of the following is a key consideration in determining whether trade secrets have been misappropriated?A. The nature of the information.B. The value of the information to the plaintiff.C. The measures taken by the plaintiff to protect the information.D. All of the above.Question 6:In "Garcia v. McDonald's Corporation," the plaintiff claims that the defendant restaurant served him food that caused him to become ill. The defendant argues that the plaintiff failed to provide sufficient evidence of the food's contamination. Which of the following legal principles is most relevant to the case?A. The burden of proof.B. The doctrine of strict liability.C. The reasonable person standard.D. The statute of limitations.Question 7:The case of "Hernandez v. Pipeline Company" involves a claim of negligence against a pipeline company for an oil spill that contaminated the plaintiff's property. The plaintiff seeks damages for loss of property value. Which of the following factors is most important in determining the amount of damages awarded?A. The cost of cleaning up the contamination.B. The extent of the contamination.C. The plaintiff's loss of enjoyment of the property.D. All of the above.Question 8:In "Lopez v. Insurance Company," the plaintiff claims that the defendant insurance company failed to pay out on a valid insurance claim. The defendant argues that the policy excludes coverage for the claimed damages. Which of the following steps should the court take in reviewing the policy language?A. Determine whether the policy language is ambiguous.B. Interpret the policy language in favor of the insured.C. Apply the doctrine of contra proferentem.D. All of the above.Answer Key:1. A, B, C2. B3. D4. C5. D6. A7. D8. DConclusion:This quiz has provided an overview of various legal English cases andthe principles involved. By understanding these cases and their outcomes, you can gain a deeper insight into the complexities of legal English andcase law. Keep practicing and exploring more cases to enhance your legal English proficiency.第2篇Introduction:This multiple-choice question set is designed to test your understanding of a hypothetical legal dispute between a landlord and a tenant. The case involves various legal issues related to rental agreements, property damage, and lease termination. Read the case details carefully and choose the best answer to each question.Case Details:John Doe, a property owner, entered into a lease agreement with Jane Smith for a residential property located at 123 Main Street, Cityville. The lease agreement, dated January 1, 2022, was for a term of one year, with a monthly rent of $1,200. The lease specified that the tenant is responsible for maintaining the property in good condition and payingall utility bills.During the lease term, Jane Smith failed to pay rent for three consecutive months. Additionally, the tenant caused damage to the property, including a broken window and a water leak in the kitchen. John Doe informed Jane Smith of the rent arrears and the damage to the property and requested that she rectify the issues within 30 days. However, Jane Smith failed to comply with the landlord's demands.Subsequently, John Doe served Jane Smith with a notice to quit, demanding that she vacate the property by March 15, 2022. Jane Smith refused to leave and filed a lawsuit against John Doe, claiming that the notice to quit was invalid due to the landlord's failure to provide a valid reason for termination. Jane Smith also claimed that thelandlord's failure to provide repairs to the property constitutes a breach of the lease agreement.Multiple-Choice Questions:1. Which of the following statements is true regarding the lease agreement between John Doe and Jane Smith?a. The lease agreement is invalid because it does not contain a provision for rent payment.b. The lease agreement is valid and enforceable under the laws of Cityville.c. The lease agreement is void because it was not signed by both parties.d. The lease agreement is unenforceable due to the absence of a witness to the signing.Answer: B2. What is the legal basis for John Doe's demand for rent payment from Jane Smith?a. The landlord's right to possession of the property.b. The tenant's obligation to maintain the property in good condition.c. The tenant's duty to pay rent as specified in the lease agreement.d. The landlord's right to terminate the lease for cause.Answer: C3. What is the tenant's legal obligation regarding the property damage caused during the lease term?a. The tenant must pay for the repairs without any deduction from the security deposit.b. The tenant must inform the landlord of the damage and allow the landlord to make the repairs.c. The tenant is not responsible for the repairs as the property was in good condition at the time of the lease.d. The tenant is responsible for the repairs, but the landlord must provide a written estimate of the repair costs.Answer: B4. What is the proper procedure for John Doe to terminate the lease agreement due to the tenant's failure to comply with the lease terms?a. Serve a notice to quit and immediately evict the tenant.b. Provide a written notice of termination, specifying the reasons for termination and allowing the tenant a reasonable opportunity to cure the breach.c. Serve a 30-day notice to quit and proceed with eviction proceedings if the tenant does not comply.d. Consult with a lawyer and seek legal advice before taking any action.Answer: B5. What is the likely outcome of Jane Smith's lawsuit against John Doe?a. Jane Smith will win the lawsuit and be entitled to a refund of rent paid.b. Jane Smith will lose the lawsuit and be required to vacate the property immediately.c. The court will order John Doe to repair the property and allow Jane Smith to remain in the property.d. The court will issue a judgment in favor of neither party and require arbitration to resolve the dispute.Answer: B6. What is the legal remedy available to John Doe if Jane Smith fails to vacate the property after receiving the notice to quit?a. John Doe can file an eviction lawsuit and seek a writ of possession.b. John Doe can seek damages for the tenant's failure to comply with the lease terms.c. John Doe can seek a court order requiring the tenant to leave the property.d. John Doe can negotiate a settlement with the tenant and agree to reduce the rent.Answer: A7. What is the potential consequence for John Doe if he fails to provide repairs to the property as requested by Jane Smith?a. John Doe may be liable for damages resulting from the tenant's breach of the lease.b. John Doe may be required to provide repairs at his own expense.c. The tenant may seek a court order requiring the landlord to make the repairs.d. The tenant may terminate the lease agreement and seek a refund of rent paid.Answer: C8. Which of the following statements is true regarding the security deposit in this case?a. The security deposit is refundable at the end of the lease term, provided the tenant has paid all rent and damages.b. The security deposit is non-refundable and belongs to the landlord.c. The security deposit can only be used to cover rent arrears and property damage.d. The security deposit must be returned to the tenant within 30 days of the tenant's departure from the property.Answer: A9. What is the legal standard for determining whether a notice to quit is valid?a. The notice must be in writing and served on the tenant in person.b. The notice must specify the reasons for termination and provide the tenant with a reasonable opportunity to cure the breach.c. The notice must be signed by both parties and notarized.d. The notice must be served by a process server and delivered to the tenant's residence.Answer: B10. What is the potential defense available to Jane Smith if John Doe fails to prove the validity of the notice to quit?a. The tenant's claim for wrongful eviction.b. The tenant's assertion that the landlord's failure to provide repairs constitutes a breach of the lease agreement.c. The tenant's argument that the notice to quit was served after the lease term had expired.d. The tenant's claim that the landlord's actions were motivated by discriminatory reasons.Answer: AConclusion:This case study provides an overview of the legal issues involved in a landlord-tenant dispute. By understanding the lease agreement, rent payment obligations, property damage, and termination procedures, you can better navigate the complexities of rental law. The correct answersto the multiple-choice questions are provided above, and they reflectthe legal principles applicable to the hypothetical situation describedin the case.第3篇背景：John Doe，一位35岁的美国公民，居住在纽约市。
费用管理制度英文
费用管理制度英文IntroductionCost management is an essential aspect of business operation and is critical in achieving financial stability and success. A well-defined cost management system enables a company to monitor and control its expenses, thus contributing to its competitiveness and profitability. This article will outline the key elements of a cost management system, the benefits it brings, and how to implement it effectively in a business organization.Key Elements of Cost Management1. Cost PlanningCost planning is the first step in cost management. It involves defining the budget for various activities, projects, or departments within the organization. Cost planning should be based on realistic estimates and forecasts, taking into account the company's strategic goals and financial resources.2. Cost ControlCost control involves monitoring and regulating expenses to ensure they stay within the planned budget. This requires regular tracking of costs, identifying any variances from the budgeted amounts, and taking corrective action when necessary. Effective cost control helps prevent overspending and ensures that resources are used efficiently.3. Cost AnalysisCost analysis involves examining the various components of expenses to identify areas of inefficiency or excessive spending. This may involve analyzing the cost of materials, labor, overhead, and other operating expenses. Cost analysis helps management make informed decisions about cost reduction and process improvement.4. Cost ReductionCost reduction is a proactive effort to minimize expenses without compromising the quality of products or services. This may involve renegotiating contracts with suppliers, streamlining processes, implementing new technologies, or finding alternative solutions that can lower costs. Cost reduction efforts should be strategic and align with the company's overall objectives.Benefits of a Cost Management System1. Improved Financial PerformanceA well-executed cost management system can lead to better financial performance by reducing unnecessary expenses and increasing profitability. By carefully planning,controlling, and analyzing costs, companies can optimize their resources and achieve a higher return on investment.2. Competitive AdvantageEffective cost management can give companies a competitive edge by enabling them to offer products or services at a lower cost than their competitors. This can lead to higher sales and market share, as well as improved customer satisfaction.3. Enhanced Strategic Decision-MakingCost management provides valuable insights into the financial health of the business, allowing management to make informed decisions about resource allocation, pricing strategies, and investment opportunities. This can contribute to the long-term success and sustainability of the organization.4. Better Risk ManagementBy proactively managing costs, companies can reduce the impact of economic downturns, market fluctuations, and other external factors that may affect their financial stability. This can help mitigate risks and ensure the company's resilience in the face of challenges.Implementation of a Cost Management System1. Clear Cost Management PolicyThe first step in implementing a cost management system is to develop a clear and comprehensive cost management policy. This policy should outline the company's objectives, responsibilities, and procedures for cost planning, control, analysis, and reduction. It should also define the key performance indicators (KPIs) that will be used to measure the success of the cost management system.2. Cost AllocationCost allocation involves assigning costs to specific activities, products, or departments within the organization. This is essential for accurately tracking expenses and identifying areas of inefficiency. Cost allocation methods should be transparent, consistent, and aligned with the company's overall objectives.3. Technology and ToolsImplementing cost management software and other tools can streamline the process of tracking, analyzing, and controlling expenses. Technology can also provide real-time insights into cost performance, enabling management to make timely decisions and adjustments.4. Employee Training and EngagementEffective cost management requires the participation and cooperation of all employees. It is essential to provide training and support to staff to ensure they understand the importance of cost management and are equipped with the knowledge and skills to contribute effectively.5. Regular Review and ImprovementA cost management system should be regularly reviewed and updated to ensure its effectiveness and relevance. This may involve conducting regular cost audits, soliciting feedback from employees, and making continuous improvements to the system.ConclusionCost management is a critical element of business success and sustainability. By implementing a well-defined cost management system, companies can achieve better financial performance, gain a competitive advantage, and make informed strategic decisions. The key to effective cost management lies in clear planning, diligent control, thorough analysis, and proactive cost reduction efforts. With a robust cost management system in place, organizations can optimize their resources, manage risks, and achieve long-term success.。
译林版高中英语选择性必修第二册课后习题 UNIT 2 Sports culture 分层跟踪检测三
分层跟踪检测(三)Eent&FurtherstudyA级必备知识基础练Ⅰ.单句语法填空1. we have stressed many times,“serve the people” is our first policy.2.Idioms usually cannot be translated (literal) to another language.3.My legs just weren’t made (run) like his.4. (concentration) your energy on English,and you will master the language.5.The city of Rome has just passed a new law to prevent (cruel) to animals,which many people say can measure the civilization of a city.6.An argument is a discussion or debate in which a number of people put forward different or (oppose) opinions.7.The meeting (attend) by over five thousand people welcomed the great hero.8.Parents shouldn’t keep scolding their child for his (intentional) mistakes.9.We should strictly and voluntarily follow traffic rules,stopping at the red light rather than (complain) about traffic jams.Ⅱ.短语填空1.If you said five million you’dbe .2.After running two miles of the marathon,Andy and Jessica decided to .3.Don’t bother to meet me at the station.I’m sure I’ll be able to your house.4.We were never able to regain our lead after Thomaslate in the second half.5.We’re never going to get the book design finished in time if the publisher keeps every couple of months like this!6.He was kind and I didn’t think he wouldhit .7.The American couple the high cost of visiting Europe.8.Dora,I know you’re shy,but you worked hard on this project.I’d hate to see you yourself.Ⅲ.单句写作1.这部根据彼得·本奇利的小说改编的电影于1975年上映。
高三英语复习专题滚动检测18
专题滚动检测(十七)(限时：37分钟语法填空2篇＋阅读理解2篇＋短文改错) Ⅰ.语法填空AMother Teresa was born in Yugoslavia, on August 27, 1910. She attended the government school near her home until she was eighteen. At that time, some doctors and nurses from Yugoslavia were 1.________(work) in India，and they often wrote to the school about their work.She decided to join 2.________ one day.When she left school, she 3.________went to Britain; then a year later she went to India，where she began to 4.________ (train) to be a teacher. After training, she was sent to Calcutta, 5.________ she taught geography at a school and soon after became the headmistress (女校长)．However, 6.________she loved teaching, in 1946 Mother Teresa left the school and went to work in the poor parts of Calcutta. Later she was trained to become a nurse in Patna, and then began her work helping the 7.________and comforting the dying in the streets of the city. Slowly, 8.________came to help her, and her work spread to other parts of India.Mother Teresa was a well-known person forever. Many photos were taken of her, as she travelled around 9.________world to open new schools and hospitals in poor countries. In 1979, she 10.________(give) the Nobel Prize for the lifetime of love and service she had given to the poor.BM：There are many things that are better about living in the city! It is also 1.________(interesting)．W：Yes, 2.________the city is more dangerous than the country.There are often many bad things 3.________ happen in the city, such as robberies.M：That's true. Sometimes people in the city aren't as open and friendly as 4.________in the countryside.W：Besides that, the city is very noisy.When I was young, I always 5.________(want) to escape the city life to have a good rest and enjoy 6.________beautiful scenery in the country!M：Yes, the city is busier and noisier than the country. 7.________，the country is much slower than the city.Oh, I don't think it is a good thing. The country is so slow and 8.________(bore)!W：What about the cost of living? Is it lower in the country than that in the city?M：Oh, yes. It is higher in the city.W：Life in the country is also much healthier than that in the city.M：Yes, 9.________is cleaner and less dangerous in the country. Well, I'm young now. Maybe when I am 10.________(marry) and have children I'll move to the country.Ⅱ.阅读理解A(2014·深圳高三第二次调研)A Korean wave is sweeping across China, with many Chinese women worshiping South Korean actors Kim Soo Hyun and Lee Min Ho as demigods (被神化的人物). Chinese netizens always have different opinions on South Korean TV dramas, but there is no doubt that programs from the neighboring country are now enjoying a new round of popularity in China. And a big part of the credit for that goes to You Who Came from the Stars, the South Korean TV series which is on the air now.You Who Came from the Stars and The Heirs (《继承者们》) have been subjects of hot online discussions throughout Asia.Besides, the book, The Miraculous Journey of Ed w ard Tulane, read by the hero in You Who Came from the Stars was a hard-to-get item on Amazon for a while.The two TV programs have several common elements (要素): a tall, handsome, and rich hero who loves the heroine blindly and always protects her, and an equally handsome man madly in love with the same woman.Both programs describe the purity of love, which is expressed through a kiss or a warm hug.Perhaps that's the secret of their success; perhaps people still like Cinderella-type stories.The widening wealth gap is a matter of social concern both in South Korea and China, and the challenges that young people face in their hope for a better life might have caused many ordinary girls to dream of marrying rich, caring men.This is precisely what the popular South Korean TV dramas describe. In_fact,_South_Korean_TV_dramas_are_tailored_to_meet_the_market's_demands.Many netizens even said at an earlier time that South Korean TV dramas had become popular because of their stereotyped (模式化的) themes: traffic accidents, cancer and other incurable diseases.But all that has changed with the success of You Who Came from the Stars and The Heirs, which Chinese directors can use as examples, as well as inspiration, to improve their productions.1．What is the main reason for a new round of popularity in China?A．The dramas are from the neighboring country North Korea.B．Most of the Chinese netizens have voted for them.C．The actors in the dramas are all gods.D．It is because of You Who Came from the Stars.2．Which is NOT included in the elements for the success of South Korean dramas?A．Charming pure love stories.B．A tender kiss and a warm hug.C．Handsome and rich heroes.D．The heroine's blind love with the rich.3．The underlined sentence in Paragraph 4 means that they are designed to ________.A．develop in a large scaleB．be measured to a certain sizeC．meet popular taste purposelyD．be shown in a big market4．The main purpose of stereotyped themes in South Korean dramas is to________.A．present an idea B．attract TV viewersC．make them colorful D．arouse some challengesBFor half my life, I dreamed of attending Vanderbilt. In 2011, I chose to attend Vanderbilt University for my Master of Education in Elementary Education. Often referred to as being part of the Southern Ivy League, Vanderbilt is a top school of the south. Peabody College of Education has been ranked a top university for studying education many years in a row. When I applied, I had a mission to help educate students in my rural hometown of Nashville.In my graduate school program, I wanted to be surrounded by hard workers to help me become the best I could be in my field. I was excited to have Vanderbilt offer me scholarships to cover a little over a third of my schooling. I wanted to go to Vanderbilt because of the school's severeness and reputation. My program required a full time schedule. Finishing the program took a year and a half to graduate. With a busy course schedule, I felt very refreshed and focused. I participated in volunteer work as well as the required practices and student teaching. Volunteering with students who had special needs was one of the most meaningful experiences I had. Learning about students with disabilities was so moving to me that I encouraged my daughter to donate D|S500 to the Vanderbilt Kennedy Center.Regarding the severeness of the program at Vanderbilt, professors hold students up to high expectations. I had to get used to not always making As. I always hold myself up to high expectations. I learned to show constant improvement, and I realized that understanding my weaknesses was the key to improvement. When I passed my Teacher Performance Assessment, I realized how much content the program had taught me.Earning my Master of Education degree from Peabody College of Education at Vanderbilt University helped place a sense of confidence in me. I received 10 interviews in some of the mostprestigious (有声望的) private elementary and middle schools in the country the summer after graduation. As I knew professionals who were having a hard time getting one interview in this economy, I was excited to receive so much attention. Currently, I whole-heartedly love the field of education.5．What is the last purpose of the author in going to Vanderbilt?A．Gaining Vanderbilt's scholarship.B．Being a teacher in his hometown.C．Succeeding in attending Vanderbilt.D．Earning the Master of Education degree.6．The severeness of the program at Vanderbilt lies in ________.A．teaching students a great deal of contentB．allowing students not to attain As at timesC．helping students overcome their weaknessD．setting up higher goals for students to reach7．Why did the author feel excited in the last paragraph?A．He received 10 interviews in some schools.B．He found a job in a prestigious high school.C．He had a sense of confidence in himself then.D．He got his Master of Education degree at last.8．We can learn from this passage that ________.A．the author must have graduated from the high school in 2011B．the author's Teacher Performance Assessment was difficult to passC．the author finished his education wholly depending on his scholarshipD．Vanderbilt University is referred to as the best of the Southern Ivy LeagueⅢ.短文改错On my way to the bookstore, I noticed a group of people surrounded two anxious foreigners.I stopped and found that they were tourist from Canada who careless left a very important wallet in a taxi. I accompanied them to the nearest police station and without their help, we got in touch with the taxi company. We told a moment ago a driver had just turned in a wallet and then a policeman drive us to the company without delay. The two Canadians happily claimed their wallet, that contained their passports, flight tickets, some cash or credit cards. They expressed our thanks to me. I feel it is really a great pleasure to help the others.答案Ⅰ. A1．解析：working考查非谓语动词。
Architectural Cost-Saving Approaches
Architectural Cost-Saving Approaches As an architect, finding cost-saving approaches is a crucial aspect of the job. It requires a balance between creativity, functionality, and financial constraints. There are several strategies that architects can employ to reduce costs without compromising on the quality and aesthetics of the design. One approach is to focus on efficient design and material selection. By carefully considering the layout and functionality of a building, architects can minimize wasted space and reduce the overall construction costs. Additionally, choosing cost-effective materials that are durable and sustainable can also contribute to long-term savings for the client.Another cost-saving approach is to prioritize energy efficiency in the design. By incorporating sustainable design elements such as natural lighting, passive heating and cooling systems, and energy-efficient appliances, architects can help clients save on long-term operational costs. This not only benefits the client financially but also contributes to a more sustainable and environmentally friendly building.Furthermore, architects can explore alternative construction methods and technologies to reduce costs. Prefabrication and modular construction, for example, can streamline the construction process and minimize material waste, resulting in cost savings for the client. Additionally, the use of advanced construction technologies such as Building Information Modeling (BIM) can improve project coordination and reduce errors, ultimately saving time and money.In addition to design and construction approaches, architects can also collaborate with clients to find cost-saving opportunities. This may involve exploring different financing options, such as seeking out grants or incentives for sustainable design, or phasing the construction process to accommodate budget constraints. By working closely with clients to understand their financial goals and limitations, architects can tailor their design and construction approach to meet their needs.It's important for architects to also consider the long-term maintenance and operational costs of a building when seeking cost-saving approaches. By specifying low-maintenance materials and systems, architects can help clients minimize ongoing maintenance expenses. Additionally, incorporating flexible design elements that allow for future modifications can also contribute to long-term cost savings for the client.Lastly, communication and collaboration with the construction team and other stakeholders are essential in identifying and implementing cost-saving approaches. By fostering open communication and a collaborative spirit, architects can leverage the expertise of the entire project team to identify innovative cost-saving opportunities.In conclusion, finding cost-saving approaches in architectural design requires a holistic approach that considers design efficiency, energy efficiency, construction methods, client collaboration, long-term maintenance, and effective communication. By incorporating these strategies, architects can deliver high-quality, cost-effective designs that meet the needs of their clients while contributing to a more sustainable built environment.。
管理会计名词解释(英文)
Prime cost: The sum of direct materials and direct labor costs, as these are the primary inputs into the production process.
Chapter 4
Cost structure: The proportion of the total costs that are variable and fixed.
Relevant range: A firm's normal reange of operations. Over this range, we expect a stable relation between activity and cost.
Segment margin: The contribution margin of a segment( e.g., product, customer, geographical region) less traceable fixed costs.
Controller: The person in an organization who manages the day-to-day accounting and issues guidance concerning corporate accounting policies.
Treasurer: The person in an organiztion who manages cash flows and serves as the contact point for banks, bondholders, and other creditors.
COSTSHEET
COST SHEET1.Define costing.The I. C. M. A., London has defined costing as “the technique and process of ascertaining costs”. According to Wheldon, costing is defined as “the classifying, recording and appropriate allocation of expenditure for determination of costs, the relation of these costs to sales values and ascertainment of profitability”.In short, costing is the systematic procedure of ascertaining the costs of a product, job or service.2.Define cost accounting.Cost accounting is the process of accounting cost from the point at which expenditure is incurred or committed to the establishment of its ultimate relationship with cost control and cost units.In other words, cost accounting is the formal system of accounting cost by means of which cost of a product or service is ascertained and controlled.3.Define cost accountancy.Cost accountancy has been defined as “the application of costing and cost accounting principles, methods and techniques to the arts, science and practice of cost control and ascertainment of profit. It includes the presentation of information derived there from for the purpose of managerial decision making”.4.What are the advantages of cost accounting?The important advantages of cost accounting are as follows:i)Helps in decision makingii)Supplies detailed cost information.iii)Guides in price fixationiv)Reveals operating efficiency.v)Helps in inventory controlvi)Helps in cost reduction5.State with the help of an example the meaning of fixed cost.Fixed costs are those costs which in the aggregate do not vary with the change in the level of activity or volume of output and remain fixed for a given period of time. Rent, insurance, depreciation of buildings, etc are the examples.6.State with the help of an example the meaning of variable cost.Variable costs are those costs which vary in total in direct proportion to the change in the volume of output. These costs increase in total when the output increases and decrease in total when output falls. Usually, all direct costs such as direct material cost, direct labour cost and direct expenses are treated as variable cost.7.8.What do you mean by cost centre?Cost centre is a location, a person or an item of equipment for which cost may beascertained and used for the purpose of cost control. It may be a department or anarea like store room, sale area, or machinery, plant or a person like a salesman orsupervisor.9.Give the meaning of a profit centre.A profit centre is a segment of a business that is responsible for all activities involvedin the production and sale of products or service. It is responsible for themaximization of profit.10.Give the meaning of cost unit.Cost unit is a quantitative unit of product or service or time in relation towhich costsare ascertained and expressed. In short cost unit is a unit of measurement of cost. Thefollowing are the different cost units:Industry Unit of costMines/Quarries per tonneTile works per thousand bricksTextile Mills per metrePetrol per literTransportation per passenger-kilometer/ pertonne-kilometer11.Distinguish between cost unit and cost center.i)Cost centers help in ascertaining the costs by location, equipment or personwhereas cost unit breaks up the cost into smaller parts and helps inascertaining the cost of the product or serviceii)Cost center is divided into two parts- personal & impersonal while cost unit is divided into units of product and units of service13.Give meaning & definition of Cost.Cost is a sum total of all expenditures incurred in producing and selling a product or in rendering a service or in performing a job. For example, for making a wooden table, money has to spend for three elements like raw material (Wood), labour (Wages to carpenter) and other expenses (rent, insurance, lighting, etc.). The total sum spent on material, labour and expenses constitutes the cost of the wooden table.The I.C.M.A., London has defined cost as “ the amount of expenditure (actual or notional) incurred on or attributable to a specified thing or activity”.Cost can also be defin ed as “ the measurement, in monetary terms, of the amount of resources used for producing goods or rendering service”.14.What are the elements of cost?There are three elements of cost, they are:a)Material Cost: Refers to cost of various materials from which the product ismade. Means cost of raw materials, components, spare parts, consumablestores, etc. Material cost is classified into Direct Material Cost and IndirectMaterial Costb)Labour Cost: Means remuneration such as salaries, wages, commission, bonus,etc. paid to various categories of employees working in a factory or office.Labour cost is classified into Direct Labour Cost and Indirect Labour Costc)Expenses: Expenses refer to all costs other than material cost and labour costincurred. Examples: rent & rates, insurance & taxes, repairs & maintenance,etc. Expenses can be classified into Direct Expenses and Indirect Expenses.15.Explain the following terms:a)Direct Material Cost: Refers to the cost of materials which become a majorpart of the finished product. Such materials can be identified in the product,measured and chargeable to the product. For example, timber used in woodenfurniture, leather in shoes, cloth in shirts, etc.Note: Cost of direct material includes not only purchase price of material, butalso expenses such as import duty, dock charges, freight, carriage, octroi, etc.,which are directly incurred on the materials purchased.b)Indirect Material Cost: Refers to cost of materials, which cannot be easilyidentified and allocated to particular product. These materials do not become amajor part of the finished product. For example thread used for stitching shirts,nails in furniture, glue in shoes, etc.c)Direct Labour Cost: It is the cost of labour, which is directly engaged in theproductive operations. In other words the worker who works directly with rawmaterials in converting them into finished goods represents direct labour. Costof direct labour can be conveniently identified with and allocated to aparticular product, job or process,Following are the examples:i) The labour of a carpenter engaged in the manufacture of woodenfurnitureii) The labour of a shoemaker engaged in making shoes.iii) The labour of a tailor engaged in the stitching of dresses.d)Indirect Labour Cost: It is the cost of labour which is not directly engaged inproductive operations but engaged in other operations either in the factory orin the office. Indirect labour cost cannot be conveniently identified with andallocated to particular product or job. Following are the examples: Wages orsalaries payable to:i) Store keeperii) Factory and office supervisorsiii) Clerical staffsiv)Timekeepers, etc.e)Direct (Chargeable) Expenses: Any expenditure other than direct material anddirect labour directly incurred on a specific product is called direct expense. Itcan be easily identified with and allocated to a particular product or job.Following are the examples:a)Cost of special designs, models, drawings, etc.b)Experimental cost of any particular product or projectc)Cost of royalties, patents and copyrights.d)Hire charges of special tools or equipments.e)Import duty, carriage inward, dock charges, insurance, etc.f)Indirect Expenses: Indirect expenses are expenses other than indirectmaterial and labour which cannot be easily identified with and allocated toparticular product. Following are the examples:Rent, rates, insurances lighting and heating, depreciation, printing andstationary incurred in the concern.16.Why does profit shown by cost accounting differ from financial accounting?The various reasons that are responsible for the disagreement of the results shown by the two sets of accounts are as follows:a)Financial charges are included in financial accounts but not in cost account.Examples are: interest on capital, interest on money borrowed, cash discount, fines and penalties, capital losses, goodwill written off, etc.b)Appropriations of profits are included in financial accounts but not in cost account.Examples are: income tax, dividends, bonus, and transfers to funds.c)Financial incomes and profits included in financial accounts but not in costaccount. Examples are: interest on deposit, interest on loans granted, and dividend received, cash discount, capital profits, etc.d)Notional charges included only in cost account. Examples are: Rent of ownbusiness premises, interest on own capital, etc.e)Under or over absorption of overheads. Cost account is based on estimationswhere as financial account is based on actual cost.f)Difference in the method of depreciation.g)Difference in the stock valuation methods.17.Define the term ‘cost sheet’A cost sheet is a statement of cost prepared at given interval of time showing variouselements of cost of a product produced, or service rendered during a particular period.This statement gives details about total cost and cost per unit at different stages of production.18.What are the uses of a cost sheet?A systematically drawn cost sheet serves the following purposes:a)It helps in fixing selling price more accurately.b)It reveals total cost and cost per unit.c)It discloses components of total cost.d)With the help of cost sheet, management can easily compare the costs of twoperiods. Such comparison is helpful in detecting inefficiency and wastages.e)It acts as a guide to the producer and helps him in framing production policies.f)It provides information for preparation of tenders, quotations and estimates.19.What are the components of total cost?Important components are:a)Prime Cost = Direct material cost + Direct labour cost + Direct expenses.b)Works Cost = Prime cost + Factory overheads.c)Cost of production = Works cost + Office & Administrative overheads.d)Total Cost (Cost of sales) = Cost of production + Selling & Distributionoverheads.20.Define prime cost.Prime cost is the total of direct material cost, direct labour cost & direct expenses or Prime Cost = Direct material cost + Direct labour cost + Direct expenses21.Define the term ‘overhead’.Overhead is the aggregate of indirect material cost, indirect labour cost and indirect expenses. Overhead is divided into factory overheads, office & administrative overheads and selling & distribution overheads.Overhead = Indirect material cost + Indirect labour cost + Indirect expenses.22.What do you mean by works cost?Works cost is the total of direct material cost; direct labour cost and direct expenses plus factory or works overheads. In other words it is the total of prime cost and factory overheads23.How is prime cost different from factory cost?Prime cost is the total of direct material cost, direct labour cost and direct expenses.Where as factory cost consists of prime cost and factory expenses.24.How is cost of materials calculated?Cost of materials consumed is the cost of consumption of materials during a particular period. It can be ascertained as follows:Rs.Opening stock of materials ……Add: Purchases ……Add: Freight & Carriage. ……..Less: Materials returned …….Less: Abnormal loss of material. …….Less: Closing stock …….Cost of materials consumed: …….25.Distinguish between direct labour and indirect labour.Any labour employed in converting raw materials into finished product is termed as direct labour or direct wages. For example in a printing press, the wages paid to compositors would be direct to the job and hence the amount paid is direct labour charge.Indirect labour is not directly engaged in manufacturing operations but is engaged for carrying out tasks incidental to manufacturing operations. For example, wages paid to store keeper will be indirect labour and hence the amount paid is indirect labour charge.26.How is cost of goods sold obtained?Cost of goods sold is obtained as follows:Rs.Cost of production: ……….Add: Opening stock of finished goods: ………Less: Closing stock of finished goods: ………Cost of goods sold: ………….27.Give the meaning of scrap.Scrap is the incidental residue from certain types of manufacturing processes usually of small amount and low value recoverable with out further process.28.How is closing stock of finished goods valued during the preparation of costsheet?Stock of finished goods is generally valued at cost of production. It is calculated as follows:Cost of production X Units of closing stock30.Explain the following terms:a)Factory Overhead: Indirect expenses which are incurred in the factory and areconcerned with the running of the factory are known as factory overhead orworks overheadb) Office & Administration Overhead: Administrative overhead is cost incurredfor making policies, planning and controlling the functions and motivating thepersonnel of the organization towards attainment of its goal.c)Selling Overhead: These are indirect costs incurred in soliciting and securingorders from customers and efforts to find and retain customersd) Distribution Overhead: These are indirect expenses incurred from the timeproduct is completed in the factory until it reaches its point of sale.31.What do you mean by work in progress? How is it adjusted?Work in progress means units which are not yet completed but on which some work has been done. It represents goods, which are in process of manufacturing.Work in progress valued at prime cost is to be adjusted while determining prime cost and work in progress valued at factory cost is to be adjusted while determining works cost.32.How do you treat the following:a)Royalty: Royalty payable is treated as direct expense where as royalty payableon the basis of number of units sold is selling overhead.b) Idle Time: Cost of normal idle time is added to works overhead where as costof abnormal idle time is deducted from direct labour.c)Sale of defective materials, scrap or waste: Amount realized from the sale ofdefective materials is deducted while determining cost of material consumed.If produced units are found to be defective and sold as scrap, the amountrealised from such sales is to be deducted from factory overheadsd)Cost of rectification of defective units: Added to works overhead.e)Abnormal wastage of material: Is deducted form direct material.33.**********。
bain the elements of value
bain the elements of value
"Bain the Elements of Value" 是由咨询公司Bain & Company 开发的一种战略框架，用于帮助企业了解、创造、沟通和交付价值。
这个框架主要基于一个核心观点：企业的成功和增长取决于它们如何满足客户的需求和期望，以及它们如何在这个过程中创造价值。
这个框架包括以下几个主要元素：
1. 客户满意度：这是价值创造的核心。
企业需要通过提供优质的产品和服务，满足或超越客户的期望，以提高客户满意度。
2. 产品和服务特性：企业需要确保其产品和服务具有吸引力，能够满足客户的特定需求。
这包括产品的质量、性能、可靠性、便利性等。
3. 定价策略：定价策略是企业创造价值的重要手段。
价格应该反映出产品和服务的价值，同时也要考虑到客户的支付能力和意愿。
4. 成本控制：企业需要有效地管理其成本结构，以确保其产品和服务的成本是可持续的，并且能够实现预期的利润。
5. 品牌和声誉：品牌和声誉是企业的重要资产，可以影响客户的购买决策和对产品或服务的认知。
6. 客户关系管理：企业需要建立和维护良好的客户关系，以提高客户满意度和忠诚度，从而增加客户生命周期价值。
7. 创新：企业需要不断创新，以满足客户不断变化的需求和期望，并保持竞争优势。
通过使用"Bain the Elements of Value" 框架，企业可以更好地理解其客户和市场需求，制定更有效的战略和计划，以创造价值并实现增长。
工程造价专项技术分析报告范文
工程造价专项技术分析报告范文英文版Engineering Cost Analysis ReportIntroductionThe engineering cost analysis is a crucial aspect of any construction project. It involves the detailed examination of various cost elements, including labor, materials, equipment, and overheads, to ensure that the project is completed within the budgeted cost. This report presents a comprehensive analysis of the engineering costs involved in a hypothetical construction project.MethodologyThe analysis was conducted using a combination of quantitative and qualitative methods. Quantitative analysis was carried out to calculate the direct costs of materials, labor, and equipment. Qualitative analysis, on the other hand, focused onunderstanding the indirect costs and potential risks that could affect the overall cost of the project.Cost Elements AnalysisMaterials Cost: The cost of materials was determined by market research and analysis of supplier quotes. The report includes a breakdown of the materials required for the project and their respective costs.Labor Cost: Labor costs were estimated based on the number of workers required, their skill levels, and the duration of the project. The report also considers factors such as overtime, holidays, and worker welfare.Equipment Cost: Equipment costs include the purchase or rental of necessary machinery and tools. The report analyzes the most cost-effective options for equipment procurement and usage.Overheads: Overheads refer to expenses that are not directly related to the construction process but are necessary for thesmooth running of the project. These include administrative costs, insurance, and taxes.Risk AnalysisThe report also identifies and analyzes potential risks that could increase the overall cost of the project. These risks include supply chain delays, changes in material prices, labor strikes, and natural disasters. Strategies to mitigate these risks are suggested.ConclusionThe engineering cost analysis report provides a detailed understanding of the various cost elements involved in a construction project. It helps in budget planning, cost control, and risk management, ensuring that the project is completed efficiently and within budget.中文版工程造价专项技术分析报告引言工程造价分析是任何建筑项目的关键方面。
奇怪英语词汇
奇怪英语词汇以下为您生成 20 个关于“奇怪”的英语相关内容：**1. Weird [wɪəd] 释义：奇异的；不寻常的；怪诞的短语：weird idea 奇怪的想法用法：常用来形容事物或人的行为、外表等不正常或令人感到奇怪。
例句：That's a really weird dress. （那真是一件奇怪的连衣裙。
） / He has some weird hobbies. （他有一些奇怪的爱好。
）** **2. Strange [streɪndʒ] 释义：奇怪的；陌生的；奇特的短语：strange behavior 奇怪的行为用法：较为通用，可形容人、事物、情况等。
例句：I saw a strange man in the street. （我在街上看到一个陌生人。
） / This is a strange story. （这是一个奇怪的故事。
）** **3. Odd [ɒd] 释义：古怪的；奇数的；零散的短语：odd thing 奇怪的东西用法：强调与众不同、偏离常规。
例句：There's something odd about him. （他有点古怪。
） / She wears odd shoes. （她穿着两只不一样的鞋。
）****4. Peculiar [pɪˈkjuːliə(r)] 释义：独特的；奇怪的；特有的短语：peculiar smell 奇怪的气味用法：侧重于独特、与众不同，有时带有“罕见”的意味。
例句：This food has a peculiar taste. （这种食物有一种奇特的味道。
） / He has a peculiar way of walking. （他走路的方式很奇怪。
）****5. Curious [ˈkjʊəriəs] 释义：好奇的；奇异的；古怪的短语：curious incident 奇怪的事件用法：既可以表示“好奇的”，也可以表示“奇怪的”。
铸件成本计算
PRESENTATION PREPARED BY: Diane M. Blair (dblair12) ext. 33-78525) 2
Burden Analysis, Cost Optimization Dept.
Activity Based Costing/GRIMM
TABLE OF CONTENTS:
Activity Based Cost System
Identifies the uniqueness of each product’s processing method to determine overhead allocation, and applies the cost based on the major elements (Cost Drivers).
AnalysisofCostsandPricingDecisions成本与价格
– Workers engaged in altering the condition, conformation or composition of the product
– Inspectors, analysts and testers specifically required for such production
• When costs are incurred, they are allocated to a cost centre
• Cost centres may include: a department, a machine, a project, a new product
Cost units
showrooms
Cost classification for decision making
• Fixed cost is a cost which is incurred for a particular period of time and which, within certain activity levels, is unaffected by changes in the level of activity
Production
• Indirect materials which cannot be traced in the finished product – materials used in negligible amounts
• Indirect wages, meaning all wages not charged directly to a product – salaries and wages of non-productive personnel in the production department
成本核算的详细说明 Cost accounting Detailed explanation英语写作
成本核算的详细说明Cost accounting Detailedexplanation.Cost accounting refers to a branch of accounting and it is used by business organisations for ages. This particular branch of accounting is the best way for every kind of non-profit and profit making organisations to track their costs and the activities for which such costs are incurred by them.Cost accounting uses to deal with the evaluation of the cost of a product or service a company offered. It computes the cost of a product or service by considering every factor contributing to the process of producing such product orservice which include the factor related to manufacturing or production and administrative.Cost accounting system is aimed to help a company’s management to fix up the final price of a product or service it produces and to control the cost associated with the production of such product or service. Moreover, it pinpoints every sort of wastage, defects, and leakages during a company’s manufacturing process as well as its marketing processes.Cost accounting is a highly significant and advantageous companion of traditional financial accounting system. This accounting system involves the establishment of actual cost or standard cost of operations, different types of budgets along with classification, recording, and allocation of business related expenditure.OriginBefore the emergence of industrial revolution, business organisations were small in size and they are characterized by simple exchanges between organizations and individuals. In that period of time, accurate bookkeeping was needed but cost accounting was not so much vital. Over the years businesses become complex due to their distinct operating activities which evoked the need for cost accounting.The industrial revolution age has resulted in the development of large scale organisations and businesses and these organisations were much dynamic and complex than previous. Such dynamic and complex nature of businessesinstigated the invention of a new brand of accounting which is called cost accounting.So the concept of cost accounting originated and evolved due to the industrial revolution to help businessmen to track their business related expenses and costs by keeping a record for the same. Prior to the golden era of industrialization, costs and expenses of a business are categorized as variable costs which include cost of material, labor, overhead and other variable costs.However, at the time when industrialization came into existence, businesses had a number of‘fixed costs’ t hat are not directly associated with the manufacturing or production of products orservices. These fixed costs consist of expenses related to rent, storage costs, depreciation, insurance cost and more. As steel industry, railroads and some other large industries were developed, the understanding of the fixed costs of businesses became vital.Allocation of these fixed costs became significant to the business owners and managers for their business oriented decision making, product development, and pricing. Such increasing importance of understanding fixed costs, allocating the same in an appropriate manner, and considering these cost elements in decision making have originated the concept of modern cost accounting.EvolutionIn today’s world, the business env ironment becomes very dynamic as well as complex. A company must have the ability to navigate the complex business factors that arise from the external business environment as the threat of new entrants, competition, uncertainty, risks, and some other uncontrollable external factors. All these external business environment factors create complexities and difficulties for companies to continue their business operations smoothly and to expand their business.Before the industrial revolution, when the organisations were small in size and scale, the external business environment was not that much complex as it is now. In order to conduct business operation successfully by mitigating all the complex external factors effectively, the modern business organisations require lots ofprocesses and input which invoked the idea of cost accounting to come into existence.Over the times and as per the increasing complexities in business activities, only conventional financial accounting becomes insufficient for effective management of large and medium scale organisations. The need for improving the management system and business activities of large and medium size companies has provoked the evolution of cost accounting system. In the past few decades, this newly evolved branch of accounting has come through rapid growth and evolution in the present business world.A number of new techniques and procedures were developed in order to refine the cost accounting system and to make it most usefulfor companies. The main idea behind the development of cost accounting system was to refuse the backlogs of the conventional accounting system i.e. financial accounting system. Financial accounting is not able to enhance a company’s efficiency and cost control system. Thus, for enhancing operational efficiency of companies, and improving their cost control mechanism cost accounting system developed. With time some scientific methods and standards are formulated to increase the effectiveness and usefulness of cost accounting system.Definition and ObjectivesCost accounting is an accounting process which is for recording all types of costs incurred by a company or organisation for conducting theirbusiness operations in such a way which can assist in improving its management. It is a process of collecting, classifying, recording, analysing, summarising, and then, allocation of costs those areassociated with the operational processes of an organisation, and then developing a set of actions for controlling those costs.It is a method of accounting that aims towards capturing the costs of a company’s production process by assessing the input costs related to each step of the company’s production process and fixed costs like depreciation of tangible assets, amortisation of intangible assets. With the application of cost accounting mechanism, a company become able to measure different types of costs first and then record them individually and after that compare between theinput and output (actual) results to aid its management to measure its financial performance.This particular accounting concept is involved with the determination of costs of production (products), processes, projects, and more for reporting the same in the financial statements of a company with correct amounts. It also involved in assisting a company’s management in its planning and controlling and preparing specific and relevant financial analyses which assist in decision making in the best manner.A vital part of this accounting system involves unit cost of products for reporting the COGS (cost of goods sold) of the manufacturer’s income statement and inventory cost in the balance sheet. Cost accounting uses to assistmanagement to set business plans as well as to control the entire business through preparing budgets for operations, transfer pricing, standard costing, and reporting on variance, etc.It also helps the management in preparing capital budget for the company in relation to business expansion. It includes some special analyses like cost behaviour analysis, CVP (cost-volume-profit) analysis, decisions related to make or buy, final selling prices of products, and more. The root of cost accounting system is found in manufacturing companies though it has extended its arms to service providing companies also.For instance, a bank uses cost accounting for determining the processing cost associated with its customers’ deposits and/or checks, cost ofmaintaining the account, servicing costs related to mortgage loans, processing cost for international or domestic fund transfers and more. This, in turn, provides guidance to the management of the bank in setting the proper price for the various services it provides to the customers or clients.The objectives of the cost accounting system are to ascertain per unit cost of different types of products a manufacturing company uses to manufacture, to provide correct cost analysis of business operations along with different cost elements in relation to the regular operating activities of a business concern. It is also aimed to disclose the sources of production related wastages such as wastage of raw materials, time, and fund.All the production and distribution related wastages from raw material purchase to placing the final product to market are required to be analysed by every manufacturing company and cost accounting system is the best option to do so. Another objective of cost accounting system is to provide requisite data and information to the management of a company as guidance to set the best possible price for the final product.Furthermore, this particular accounting system’s another objective is to ascertain profitability attached to each product and service produced by a company and advise the management regarding the way to maximise such profitability.Advantages of cost accountingThe process of cost accounting led a company to collect and interpret information for determining how it earns and utilizes funds while conducting its regular business operations. This accounting system provides lots of actionable information in comparison to the financial accounting system. The advantages a company uses to get for using cost accounting system are as follows:Advantages of Cost AccountingHelpful in price fixationIn some cases, a company is capable of fixing up the final price for the products it tends to sell in the market as per the cost incurred for producing such products. Here, it becomes difficult to fix a product’s final price properly if proper cost figures are unavailable. If the final price of aproduct is fixed without using proper costing information, then quoted or final price of such product might be too low or high compared to the actual production cost of that product.If the final price of a product stands higher than the production cost then a company losses its customers and of it stands lower than production cost then the company faces loss. Cost accounting system reveals the exact price to be charged from customers that would be profitable for the manufacturing company. Manufacturing companies using cost accounting system used to get accurate information about the costs incurred for manufacturing a product or service they deliver to customers.Detect profitable as well as unprofitable business activitiesThis accounting systemdetects profit generating business activities that are required to be continued by a company to stay profitable in the market. Besides this, it also detects the unprofitable or loss making business activities of a company that is responsible for creating negative pressure on the company’s profitability and helps the management to eliminate such activities.Guide in price reductionIn some situations like slump or depression, it becomes very important for a company to reduce the final price of its products, even below the products’ actual tot al cost. In this situation, properly ascertained costs guide the management of a company to reduce the final price of products to cope up with the situationAdaptable in natureManagers use to appreciate the cost accounting system because it is easy to adapt, and implemented in accordance with the changing needs and demands of a business. Unlike the static financial accounting system, driven by the Financial Accounting Standards Board (FASB), the cost accounting system is only concerned with internal purposes and internal eyes of a company’s management board.Assist in proper planning and decision makingCost accounting system helps the management to set financial budgets, conduct variance analysis both of which are very important for making proper business plans. It facilitates the management by providing them detailed information regarding available labour and machine capacity and in this way it helps insetting proper work plan so that no department remains idle or no one is overworked. It assists in preparing annual financial budget and capital budget which are very significant for proper fund allocation and business expansion. It guides management to make decisions regarding the use of labour and machine for production by indicating the profitability of using both of these of any one of these for productionAssist in controlling expenditureCost accounting is useful for controlling expenditure as it helps to measure every single cost related to production and detects excess expenditure. By indicating the unprofitable business activities this system of accounting helps management to eliminate those actions or modify the same to transform it into profitable actions. Timely detection ofunprofitable activities helps to control overall cost of production from getting increased.Ease labour costs monitoring and controllingLabour costs of a company are easy to monitor as well as control if a company applies cost accounting system. Proper monitoring and controlling of labour costs assist the management to determine productivity and efficiency of a company’s labour force which is important while estimating marginal productivity of each employee. It also helps management to make decision on how to enhance individual labour productivity to increase the overall productivity of a company.Disadvantages of Cost AccountingAlongside the various advantages of cost accounting system there are some disadvantages of using this accounting system. The limitations of cost accounting system are given below:Lack of uniformity: This particular accounting system does not include a uniform process. It often makes different cost accountants to generate separate results from the same data and information. Due to such limitation, the results of cost accounting are used as estimates only.Costly: For small and medium scale business organisations, the application of cost accounting system is costly as it needs a completely separate set up for accounting. For large companies, this accounting system is not hard to implement but it puts negative pressure on their plex: This accounting system is quitecomplex to apply in comparison to financial accounting system as it requires lots of work on the front end, along with some constant adjustments for improvements. Segregation of different types of cost elements by considering their nature is also responsible for making this system complex than other accounting systems.Reliance on experienced and highly-skilled professionals: The application of cost accounting system requires highly-skilled professional accountants and auditors. It creates dependency on the cost accountants heavily and led a company to bear extra cost for hiring cost accountants. After the implementation of cost accounting system, employees required to get extra training as well as must gain the capability to cooperate with the data input sufficiently. Non-cooperation of employees found responsible for rendering ineffective costaccounting system which is otherwise found as a beautifully constructed accounting system.What is cost accounting?Impact of Cost Accounting on a Company’s SuccessCost accounting system helps a company to control its all kind of cost associated with production and marketing of products or services it delivers. Every organisation aims to reduce its operating costs to increase its profitability and cost reduction is one of the main targets to fulfil by the organisations to stay in the market profitably. The more a company becomes able to control its costs the great it becomes able to invest in innovation and modification of products and in other activities such as marketing and business expansion. Theinformation and data provided by cost accounting system include all types of costs associated with manufacturing a product or delivering a service. Such information is utilized by a company’s management while making decisions on pricing, budgeting, product mix, and others to support a company’s operational and financial objectives. Cost accounting significantly helps a company to control its business expenditure. It assists management of a company to set operational and capital budgets which help to make long-term strategic decisions to achieve long-term organisational goals in a successful manner.。