cost control Roger J.A
工作报告之中式餐厅开题报告
中式餐厅开题报告【篇一:企业成本控制分析-中式餐饮业为例开题报告】本科毕业论文开题报告( 2011届 )店为例分院:专业:班级: 姓名: 学号: 指导老师: 完成日期:题目:企业成本控制分析--以心心餐饮经营会计分院财务管理2010年12月本科毕业论文开题报告五、主要参考文献[1] 邵宏.餐饮企业如何进行成本控制[j].河北企业,2008(7).[2] 杨建华.餐饮企业如何做好成本控制[j].餐饮管理,2008.(1).[3] 樊宏雁.餐饮企业成本控制探析[j].管理天地,2004(9).[4] catherine stenzel, joe stenzel. essentials of cost management [m]. the financial aspects ofcorporate governance, gee co.ltd, london. 2003.[5] 王绍印.全面降低成本实战[m].广州:广东经济出版社,2005(1).[6] 桂良军.供需链成本管理研究[m].北京:中国经济出版社,2006(8).[7] 吕长江,王克敏,韩汇博,赵岩.财务管理学[m].天津:南开大学出版社,2004.[8] 刘恩,秦书华,陈林.企业财务成本控制技术[m].北京:中国经济出版社,2003.[9] 张永刚.论降低餐饮采购成本的途径[j].集团经济研究,2006(2).[10] 赵权.企业成本控制技术[m].广州:广东经济出版社,2003(7).[11] 杨加陆,范军,方青云,袁蔚,孙慧.中小企业管理[m].复旦大学出版社,2004.[12] 孙茂竹,姚岳.成本管理学[m],北京:中国人民大学出版社,2003.[13] david w. yong. a manager’s guide to cost cutting/181ways to build the bottom line[m]. the mcgraw-hill companies, inc, 2003.[14] 赵怡琳.酒店业成本控制问题研究 [j].财会研究,2007(2).[15] 万寿义.现代企业成本管理研究[m].大连:东北财经大学出版社,2004(1).[16] 张易.企业成本的削减[m].北京:中华工商联合出版社,2005.[17] 李海波.新编会计学原理:基础会计[m].上海:立信会计出版社,2004.[18] 陈荣秋,马士华.生产与运作管理[m].北京:高等教育出版社,1999(6).[19] 伍爱.质量管理学[m].广州:暨南大学出版社.2006(8).[20] 顾晓雯.采购外包在我国餐饮业的应用[j].安徽农业科学,2007(35).[21] 屠红卫.高星级酒店的成本控制[j].2006(07).[22] 范池.饭店成本控制[j].经济科学出版社,1997(9).[23] 杨晓莉.论现代餐饮成本控制[j].山西财税,2004(8).[24] 杨柳.我国餐饮产业现状及展望[j].产经前沿,2007(6).[25] 罗音.餐饮服务企业如何做好财务管理[m].北京:企业管理出版社,2002.[26] 杜玉海,杨飞.成功企业如何做好财务管理[m].北京:企业管理出版社,2001.[27] roger j. abinader. cost control. reference for business, encyclopedia of business, 2nd ed.[eb/ol]. /encyclopedia/cos-des/cost-control.html.[28] edward blocher, kong chen,thomas. cost managerment:a strategic emphasis[m]. themcgtaw-hill companies, inc. 2002.[29] robert s. kaplan,robin cooper. cost and effect. the president and follows of haarvardcollage [r]. 2005.【篇二:我国餐饮业发展现状论文开题报告】开题报告一、研究背景(一)我国餐饮业的发展背景改革开发30年来,我国餐饮业伴随着经济的发展和社会的进步走过了具有历史性、跨越性和巨变性的30年,在行业规模、服务质量、管理水平和经济贡献等方面都有很大的提高。
cost control
Macro factors (2) : issues which are non controllerable
• Regional and urban planning :effects consumer activities greatly, such as changes in traffic patterns (Olympic games Beijing). • Changing cultural factors : changing cultural and demographic factors influence consumer behavior eg increasing health awareness and the decline in the USA of the hot dog which used to be the most popular item on the menu. • New competition : saturated markets adding aggressive marketing and competition and accompanied methods of food sales such as the local C store / gasoline station (convenience store).
• Economy • Legislation • Climate and natural events • Regional and urban planning • Changing cultural factors • New competition来自• Experience
• Leadership • Ability to create a brand • Restaurant name • Design layout • Concept • CONTROL • High fixed cost
企业成本控制分析外文翻译
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成本控制
成本控制,也被称为遏制成本或管理成本,一个广阔的成本管理技术,它的经济增长目标是降低成本提高企业效率。企业使用的成本控制方法,监测,评价,并最终提升效率的具体领域,如部门、产品线。
20世纪90年代的成本控制措施,受到了美国企业的首要关注。一般而言,外包企业重组、撤资的外围活动,大规模裁员等成本控制战略被认为是升提升企业利润和维持企业竞争优势的需要。其目的往往是降低企业的生产成本,这样该企业给出的销售价格就比其竞争对手具更大的利润。
Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.
成本控制是一个持续的过程,与拟议的年度预算配合使用。该预算有助于:(1)组织、协调生产和销售、服务和管理职能;(2)采取最大程度地利用现有的机会。根据财政历年的进步形式,将预算与实际结果作比,生成新的计划和经验教训,用以评价目前的行动。
项目成本控制【外文翻译】
外文翻译原文Project Cost ControlMaterial Source: Managing benefits plans Author: Thinker IntroductionProject is corporate image window and benefit of the source. With increasingly fierce market competition, the quality of work and the rising material prices fluctuations. Uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose.Outlining the Construction Project Cost ControlThe cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target, to guarantee the production and operation of enterprises benefits.Construction Enterprise Cost Control PrincipleConstruction enterprises control the cost of control is based on cost control of construction project for the center, construction of the project cost control principle is the enterprise cost management infrastructure and the core, construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles.(a) Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of theminimum. While various mining capacity to reduce costs so that possibility into reality; the other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost.(b) Overall cost control principles. Cost Management is a comprehensive enterprise-wide and full management of the entire process. The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on; to prevent the cost control is everybody's responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control.(c) Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify.(d) Responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal. Only to do a good job duty, rights, and interests combining cost control, in order to achieve the desired results.The Construction Cost Control MeasuresProject Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality,reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs.With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale.Strengthen Project Cost Control Practical Significance(a) Strengthen project cost control construction enterprises out of their predicament, the need to increase revenue. At present, the construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, to create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way.(b) Strengthening Project Cost control is adapted to the market competition, and strengthening internal management to the needs of their work. With the enterprise's rapid development, construction increasingly fierce market competition. For a period of time, the construction enterprises will face the increasingly fierce market challenges construction of the business environment difficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management ofinfrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management centers.Construction Project Cost Control MethodConstruction cost control method of many, this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis may be used to a bar chart method, form method, curve method.(a) Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, end to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases). Bar Graph with image, audio-visual, very clear advantages, it can accurately express construction cost deviations, but one can feel the gravity of deviation. But this method is less amount of information.(b) Form method is error - analysis of the most commonly used method, it will project code name, construction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations are shown in the table, construction costs make integrated managers to understand and deal with these data. Flexible, applicability; informative forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed.(c) Curve is a total construction cost curve (S line curve) for the partial construction costs differential analysis methods. A figure which indicated the actual value of the construction cost curve, construction cost of the scheme said the value curve, the curve between two vertical distances between construction cost deviations. The method used is the same image analysis, and visual characteristics, but this is very difficult to direct for quantitative analysis of quantitative analysis can play a role.Currently Construction Enterprise Project Cost Control Analysis(a) In the use of labor, not by post, according to the actual needs staffing. To take care of relations and sensibilities also retained his spare time. Workers can be indifferent to the production and operation, but the monthly wages, allowances, and bonuses can spend less.(b) Construction machinery efficiency is not high (example: Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue theresponsibility of the parties, have bad information on the exchange, no other information on.In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are: lack of cost awareness. Simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. Only focused on the "production tasks are completed" and "contracting profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative.SummaryThe construction project cost control is a complicated systematic project. The application needed to be applied with flexibility the actual operation be adapted to local conditions, different sizes, different construction firms and different management systems have differences, but in any case are the construction of the production and operation of enterprises in the amount of human resources, material resources and expenses, guidance, supervision, regulation and restriction. Therefore, "increases production and economize, to increase revenues and reduce expenditures" is a common construction enterprises, this requires constant practice in the review and improve cost control, ways and means to ensure that the project cost goals. As an enterprise only deepening financial management system, outstanding cost management center, further strengthening cost management and strict cost veto, the full implementation, the whole process comprehensive cost control and continually adapt to the market competition situation, overcome adversity, to achieve the goal of cost control.译文项目成本控制资料来源:管理福利计划作者:辛格简介项目是企业形象的窗口和利益的源头。
人力资源的成本控制
但企业员工频繁的向外流动则会给企业带来 负面影响,导致企业机密、客户等方面的损 失。
2
根据法约尔的14条管理原则,企业内部要保 持适度员工的流动,让员工在各岗位之间进 行轮换,这 样可以提高员工的工作技能,有 利于员工的长远发展,能够有效激发员工的 工作积极性。
4
因此,企业应该采取各种方法降低员工的离 职率,从而降低离职成本。
• 企业要根据不同层次员工的特征,从上 述的激励方式中选 择一种或几种进行合理搭配,最大限度地调动员工的工作积 极性。
二
开发成本的控制措施
CONTROL MEASURES FOR DEVELOPMENT COST
(二)开发成本的控制措施
首先,建立科学的培训体系
企业对员工的培训有岗前培训、专业培训、技能培训等。不同种类的培训涉及到的 内容是不同的,因此在培训过程中具体采用的培训方式是不同的。企业要建立科学、 合理的培训体系,针对不同种类的培训设计一套完整的制度,使培训达到相应的目 的。
• 根据培训效果的评估,确定培 训计划的调整或修改。这样, 就可以节约下一轮的培训成本。
三
离职成本的控制措施
CONTROL MEASURES FOR RESIGNATION COST
(二)离职成本的控制措施
1
近年来,企业员工流失情况越来越严重,尤 其是核心员工的流失。据调查显示,员工的 离职有很大 一部分是因为原有企业的激励力 度不足、企业管理制度不公平等因素导致的。
一
使用成本的控制措施
CONTROL MEASURES FOR USE COST
(一)使用成本的控制措施
企业人力资源的使用成本主要是企业支付给员工的报酬
员工报 酬减少
员工积 极性下
餐饮成本控制管理方案
Raw Material Quality Control Process
1 Raw material procurement standards
Strict raw material procurement standards
Supplier evaluation and 2 should be formulated to ensure that the
Application of Cost-Benefit Analysis in
Catering Management
In the food and beverage management, through the use of cost-benefit analysis, we can effectively control the cost of raw material procurement, improve operating
Implementation of a system of periodic competitive bidding
Through the regular bidding system, competition among suppliers can be stimulated, so as to obtain the most favorable price and the best service, and effectively
Overview of the control strategy
Cost control strategy
பைடு நூலகம்
Human Resource Cost Control
Raw material cost control
COST CONTROL USING Primavera
► Cost due to Delays on completion of project is not reflected
► Expenditure Profile ,Cost Profile are not reflected ► Actual Value of work performed, Cost variance are not reflected ► Resource Overloaded is not defined.
PRESENTATION ON COST CONTROL USING PRIMAVERA
BY PRASANNA KS CHARLES M
OBJECTIVE OF PRESENTATION
► FOR SUCCESSFUL COMPLETION OF PROJECT ,COST,TIME,QUALITY ARE THREE IMPORTANT FACTORS TO BE CONTROLLED ► ONE OF OUR CORPORATE QUALITY POLICY OBJECTIVES IS: “ MEETING CUSTOMER NEED AT FAIR COST WITHIN EARLIEST POSSIBLE TIME” ► THIS REQUIRES STATE OF THE ART TOOLS AND PRACTICES FOR SUCCESSFUL PROJECT EXECUTION (WITHIN TARGET TIME & COST) ► AT PRESENT PRIMAVERA IS USED FOR SCHEDULING AND SCHEDULE MONITORING TO CONTROL THE TIME ASPECT ► FOR COST CONTROL IN-HOUSE TOOLS / PRACTICES ARE USED TO COMPLETE PROJECT WITHIN TARGETED COST ► THIS PRESENTATION EXPLAINS HOW PRIMAVERA CAN ALSO BE USED FOR COST CONTROL AND ITS VARIOUS ADVANTAGES
经典管理书籍推荐
经典管理书籍推荐经典管理书籍推荐1、一般管理《经理的职能》————(1938)巴纳德《动态的行政管理》————(1941)帕克.福列特《工业管理和一般管理》————(1949)法约尔《管理的原理与实践》————(1953)布鲁克《管理的实践》————(1954)德鲁克《管理工作的实质》————(1973)明茨伯格《管理:任务、职责和实践》————(1974)德鲁克《管理》————(1985)杰林和莫斯考《艰难的管理》————(1990)帕斯卡尔《独树一帜!》————(1993)塞姆勒2、管理方法《论机器和制造业的经济》————(1832)巴比奇《科学管理原理》————(1911)泰勒《动作研究》————(1911)吉尔布雷斯《专业化管理》————(1973)路易斯.埃兰3、质量管理《质量是免费的》————(1979)克罗斯比《走出危机》————(1982)戴明《质量的计划》————(1988)朱兰4、营销管理《营销中的改革创新》————(1962)列维特《营销管理》————(1967)科特勒《颠峰表现者:商业的新英雄》————(1986)加菲尔德《真理时刻》————(1987)卡尔松《建立一条顾客链》————(1990)施纳博格5、组织《进步中的工业》————(1931)穆尼和雷利《组织的科学原则》————(1938)厄威克《社会与经济组织理论》————(1947)韦伯《个性与组织》————(1957)阿基里斯《帕金森定律》————(1958)帕金森《我在美国通用汽车公司的年代》————(1963)斯隆《彼得原理》————(1969)彼得和赫尔《提升组织》————(1970)汤赛德《理解组织》————(1976)汉迪6、管理者《管理的新模式》————(1961)利克特《管理方格图》————(1964)布莱克和穆顿《理性管理者》————(1965)凯佩勒赫特里高《官僚主义的一般性原理》————(1976)雅克斯《称职的管理者》————(1982)博亚茨《一分钟经理》————(1982)布兰查德7、领导《君王论》————(1513)马基雅维里《我的生活和工作》————(1923)福特《管理行为》————(1947)西蒙《一个企业和他的信念》————(1963)沃特森《领导和有效管理》————(1974)菲德勒和钱姆斯《领导》————(1978)彭斯《情景领导》————(1984)赫西《领导者:掌管的策略》————(1985)本尼斯和纳纽斯《追求繁荣》————(1988)松下幸之助《管理的奥妙》————(1990)赞勒尼克8、组织行为《产业文明的人类问题》————(1933)梅奥《组织人》————(1956)怀特《企业的人事方面》————(1960)麦格雷戈《企业的行为理论》————(1963)赛叶特和马奇《组织内学习》————(1978)阿基里斯和施翁《行动学习》————(1979)瑞万斯《管理队伍:他们成败的原因》————(1984)贝尔宾9、竞争《孙子兵法》————(公元前500年)孙子《竞争战略》————(1980)波特《重建我们的竞争优势》————(1884)海涅斯和威怀特《与时间竞争》————(1990)斯道克赫豪特《国家的竞争优势》————(1990)波特10、激励《激励因素》————(1959)赫茨伯格《激励与个性》————(1954)马斯洛《Z理论》————(1981)大内主要的参考书(文化)《如何赢得朋友并影响他人》————(1937)卡耐基《公司文化》————(1982)迪尔和肯尼《组织文化与领导》————(1985)沙因11、战略《战略与结构》————(1962)钱德勒《公司战略》————(1965)安索夫《战略家的思想》————(1982)大前研一《战略与风格》————(1987)古尔德和坎布尔《公司层次的战略》————(1994)吉尔德,亚力山大和坎贝尔《战略计划的兴衰》————(1994)明茨伯格《为未来而竞争》————(1994)哈默尔和普拉哈拉德12、环境《国富论》————(1776)斯密《临时社会》————(1968)贝尼斯《不连贯的年代》————(1969)杜拉克《第三次浪潮》————(1980)托夫勒《大趋势》————(1982)奈斯比特《在聪明的机器年代》————(1988)苏伯夫《非理性的年代》————(1989)汉迪《改变世界的机器》————(1990)沃玛特、琼斯和鲁斯13、变革《革新的管理》————(1961)伯恩斯和斯道克《小既是美》————(1973)舒马赫《追求卓越》————(1982)彼得斯和沃特曼《变革大师》————(1983)坎特《混乱中的壮大》————(1987)彼得斯《第五项修炼》————(1990)圣吉《变革的力量》————(1990)科特《管理的解放》————(1992)沙因《重造企业》————(1993)钱匹和汉默《建立并延续》————(1995)科林斯和波里斯14、全球化《日本企业管理艺术》————(1981)帕斯卡尔和阿索斯《三位一体的力量》————(1985)大前研一《超越界限的管理》————(1989)巴特列特赫高沙尔《没有国界的世界》————(1990)大前研一《跨越文化的浪潮》————(1993)琼潘纳斯15、其它《横向思维的运用》————(1967)博诺《当巨人跳舞时》————(1989)坎特=======================================================管理学参考书目关键词:管理学书籍市场营销《管理学》1. 斯蒂芬·罗宾斯:《管理学》,中国人民大学出版社,中译版,1997年/ 20 03年。
毕业论文--成本控制(cost--control)外文原文及译文【范本模板】
本科生毕业设计(论文)外文原文及译文所在系管理系学生姓名专业财务管理班级学号指导教师2014 年 6 月外文原文及译文Cost ControlRoger J. AbiNaderReference for Business,Encyclopedia of Business, 2nd ed。
Cost control,also known as cost management or cost containment,is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas,such as departments,divisions, or product lines, within their operations.Cooper and Kaplan in 1987 in an article entitled "how cost accounting systematically distorts product costs” article for the first time put forward the theory of "cost drivers" (cost driver, cost of driving factor)of that cost, in essence,is a function of a variety of independent or interaction of factors (independent variable) work together to drive the results. So what exactly is what factors drive the cost or the cost of motive which? Traditionally, the volume of business (such as yield)as the only cost driver (independent variable),at least that its cost allocation plays a decisive role in restricting aside,regardless of other factors (motivation). In accordance with the full cost of this cost driver, the enterprise is divided into variable costs and fixed costs of the two categories。
Cost Controls希尔顿酒店管理学院成本控制
Point of Sale, EOM Food Cost report
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Approved vendors Purchase specifications Recipes cards, use records, portion
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Determines Profitability Identifies problem areas Measures effectiveness of management Success or Failure of Manager
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Working stock- Amount of an ingredient you anticipate using before purchasing that item again.
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Procurement & vendors- Rebates 2x/year Menu Engineering- 2x year Point of Sale- training & reports Financial
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19. Cost Control成本控制
19. Cost Control 成本控制1 Words and Phrases单词和词组quantify量化run above budget超出预算allowance津贴beside the point离题,不相关creativity创造力hard to quantify很难量化tighten紧缩tighten up on the spending紧缩开支overrun超支be based on基于,依据,根据breakdown明细表bring them into line使采取一致行动requisition订购申请 a real pain真烦人coordination协调don’t have a clue一窍不通bulk大宗build up a standard stock建立标准库存restrictive各自的 a fairly new company相对年轻的公司2 Sentences重点句型1. That’s beside the point. 这不相关。
2. Yeah,that’s what I reckon. 是的,这也是我所想的。
3. Some of the codes seem stupid to me. 对我来说有些代码看起来挺愚蠢。
4. Sometimes,it’s hard to judge these things. 有时很难评判这些事情。
5. That’s going to make a lot more work for me. 这将给我带来更大的工作量。
6. Accountants think differently to normal people. 会计人员和正常人的思维不同。
7. I hate the idea of taking the order books from us. 我讨厌从我们这儿撤走订货簿。
8. I know some of the costs are running over budget. 我知道有些成本已经超过预算了。
企业成本控制外文文献翻译作业成本法2014年译文3300多字
企业成本控制外文文献翻译作业成本法2014年译文3300多字XXX high-XXX of cost control。
The article then presents several cost control strategies that can be used by high-tech enterprises。
including cost n。
cost avoidance。
and XXX of effective cost control in the success of high-tech enterprises.nHigh-XXX when it comes to cost control。
These challenges arise from the nature of the industry。
XXX change。
high levels of n。
and the need for XXX。
high-XXX maintaining high levels of quality and XXX.XXX StrategiesOne of the most common cost control strategies used by high-XXX。
Some of the areas where cost n can be achieved include manufacturing。
research and development。
and marketing and advertising.Cost XXXAnother cost control strategy used by high-tech XXX。
high-tech enterprises may avoid unnecessary costs by using open-source are instead of proprietary are。
品质成本控制案例范文
品质成本控制案例范文英文回答:Case Study: Quality Cost Control.Quality cost control is a critical aspect of any manufacturing or service industry. It involves identifying, measuring, and controlling the costs associated with quality. These costs can be classified into four main categories:1. Prevention costs: These costs are incurred to prevent defects from occurring in the first place. They include activities such as quality planning, training, and process improvement.2. Appraisal costs: These costs are incurred toidentify and correct defects after they have occurred. They include activities such as inspection, testing, and rework.3. Internal failure costs: These costs are incurred when defects are detected before the product or service is delivered to the customer. They include activities such as scrap, rework, and downtime.4. External failure costs: These costs are incurred when defects are detected after the product or service has been delivered to the customer. They include activities such as warranty claims, product recalls, and lost sales.Quality cost control is important because it can help companies to reduce their overall costs and improve their profitability. By identifying and controlling the costs associated with quality, companies can:Reduce the number of defects that occur.Improve the quality of their products and services.Increase customer satisfaction.Reduce warranty claims and product recalls.Improve their reputation.There are a number of different methods that can beused to control quality costs. Some of the most common methods include:Statistical process control (SPC): SPC is a method for monitoring and controlling the quality of a process. It involves collecting data on the process and usingstatistical techniques to identify and correct any problems.Design of experiments (DOE): DOE is a method for designing and conducting experiments to improve the quality of a product or process. It involves identifying thefactors that affect the quality of the product or process and then conducting experiments to determine the optimal settings for these factors.Failure mode and effects analysis (FMEA): FMEA is a method for identifying and evaluating the potential failure modes of a product or process. It involves identifying thepotential failure modes, assessing the likelihood and severity of each failure mode, and developing strategies to prevent or mitigate the failure modes.Quality function deployment (QFD): QFD is a method for translating customer requirements into design specifications. It involves identifying the customer requirements, translating these requirements into design specifications, and then developing a plan for meeting the customer requirements.Quality cost control is a complex and challenging process, but it is essential for companies that want to reduce their costs and improve their profitability. By identifying and controlling the costs associated with quality, companies can improve the quality of their products and services, increase customer satisfaction, and improve their overall profitability.中文回答:质量成本控制案例范文。
cost control 成本控制 外文翻译
Reference for business,Encyclopedia of Business.2nd ed,Cos DesCost controlRoger J. BinderAbstractCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords: Cost control;Applications;Control reports;Standards;StrategicCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment ofperipheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goals and objectives. Management's guidance takes two forms of control: (1) the management and supervision of behavior, and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planning refers to the way that management plans and wants people to perform, while control refers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centers represent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centers are accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centers accept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center, for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes theresponsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.CONTROL REPORTSControl reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget. A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.STANDARDSFor cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.An examination of the details of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast. The details also reveal that management expects operations to produce the required amount of units within a certain cost range. Management bases its expectations and projections on the best historical and current information, as well as its best business judgment.THE ROLE OF ACCOUNTINGAccounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review. The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business. Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.STRATEGIC COST CONTROLManagement relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capital by releasing veteran employees who are experts in their fields, not to mention by creating a declinein morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.References:[1] Anthony, Robert N., and Vijay Govindarajan. Management Control Systems.Chicago: Irwin, 1997.[2] Cooper, Robin, and Robert S. Kaplan. The Design of Cost Management Systems.Upper Saddle River, NJ: Prentice Hall, 1998.[3 ] Cooper, Robin, and Regine Slagmulder. "Micro-Profit Centers." ManagementAccounting, June 1998.[4] Hamilton, Martha M. "Who's Chainsawed Now? Dunlap Out as Sunbeam's LossesMount." Washington Post, 16 June 1998. Rotch, William, et al. Cases in Management Accounting and Control Systems. 3rd ed. Englewood Cliffs, NJ: Prentice Hall, 1995.[5] Shank, John K., and Vijay Govindarajan. Strategic Cost Management. New York:Free Press, 1993.Reference for business,Encyclopedia of Business.2nd ed,Cos Des成本控制摘要企业实体的控制,本质上是一种管理和监督职能。
作业成本法成本控制研究 o
摘要成本控制是企业管理活动中永恒的主题。
所谓成本控制就是成本管理者根据成本计划,对业务流程中发生的成本费用,采用一定的控制方法,对其施加影响以实现成本控制目标的过程。
各种成本控制方法在控制成本方面起到了非常大的作用。
但是随时随着时代的发展,传统的成本控制逐渐变现出了其自身的局限性,比如成本控制观念比较局限;传统的成本控制局限于企业内部等。
为了克服传统成本控制的局限性,人们被迫寻找新的成本控制方法,力图从根本上避免成本的发生。
我们应该建立以作业为基础的成本管理控制系统。
作业成本法作为一种将间接成本和辅助资源更准确地分配到作业、生产过程、产品、服务及顾客中的一种成本计算方法,已被会计界普遍认同。
它找到了企业发生的成本与其产品之间的因果联系,是一种科学的产品成本计算方法,为企业的生产经营决策提供了准确的产品成本信息。
我们将成本控制研究点着眼在作业成本法上,以解决传统成本管理的局限性。
关键词:作业成本法;成本控制;案例分析AbstractCost control is eternal topic of enterprise management. Cost control is that, the managers take some actions to control the cost, just as make some plans or control the cost of business processes. Various cost control methods in controlling the costs played a very important role. However, with the development of the times, the traditional cost control gradually show its own limitations, such as more limited concept of cost control; traditional cost control; limited to inner of the enterprise. In order to overcome the limitations of traditional cost control, people need to find new cost-control methods, trying to avoid costhappen from the roots. we should set up control system for cost management based on operating.Activity-based costing is an indirect cost would be more accurate and supplementary resources allocated to operations, production processes, products, services and customers in a cost-calculation method, the accounting profession has been generally recognized. It shows the relationship between the cost of the enterprise and its products, it is a scientific method of calculating product costs for enterprise production and operation decision-making to provide accurate product cost information. We will focus on the activity-based cost, in order to solve the limitations of traditional cost management.Key words:activity-based cost;cost control;case analysis目录第1章绪论.............................................................................................................1.1研究背景 .......................................................................................................1.2 研究的目的 .............................................................................................1.3研究的意义 ...................................................................................................1.4研究思路 .......................................................................................................1.5研究内容 ....................................................................................................... 第2章作业成本法基本理论...................................................................................2.1作业成本法的理论分析 ...............................................................................2.2作业成本法与传统方法的比较分析 ........................................................... 第3章作业成本法在企业中的应用分析...............................................................3.1企业成本研究 ...............................................................................................3.2作业成本法在企业中应用的必要性 ........................................................... 第4章物流公司案例分析.......................................................................................4.1案例描述 .......................................................................................................4.2作业成本控制模型的建立 ........................................................................... 结论........................................................................................................................... 参考文献..................................................................................................................... 致谢...........................................................................................................................第1章绪论1.1研究背景成本会计的变化源于企业制造环境的变化和管理理论与方法的创新。
The logistics cost control外文翻译
The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overallcosts of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, management cost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods inwhere? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing the cost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of service level, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increase the cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level oflogistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost.The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economicenvironment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%. Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role. The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance of logistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the internationallarge-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonableapplication characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logisticscost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn will reduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities,starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize the storage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravityshelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people. (4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt amulti-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process of can and should be gradual. Wal-mart in the United States to use large computersto set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet thedemand of the enterprise logistics management and cost.The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise Value Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surroundingresidents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterprises with services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics managementresearch, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.。
Project Cost Estimation and Control
Project Cost Estimation and ControlProject cost estimation and control are crucial aspects of project management that can significantly impact the success and profitability of a project. It involves predicting the costs associated with a project and implementingstrategies to monitor and control these costs throughout the project lifecycle. Effective cost estimation and control are essential for ensuring that a project is completed within budget and that resources are utilized efficiently. However, there are various challenges and considerations that project managers must take into account when estimating and controlling project costs. One of the primary challenges of project cost estimation is the inherent uncertainty and unpredictability of project costs. Many factors can contribute to cost overruns, such as changes in scope, unexpected delays, and unforeseen risks. As a result, project managers must use various techniques and tools to estimate costs accurately, such as bottom-up estimating, analogous estimating, and parametric estimating. Additionally, they must also consider the potential impact of inflation, currency fluctuations, and market conditions on project costs. Furthermore, project managers must also consider the impact of human factors on cost estimation and control. For example, the skills and experience of the project team can influence the accuracy of cost estimates, as well as their ability to effectively control costs throughout the project. Additionally, communication and collaboration among team members are crucial for identifying and addressing cost-related issues in a timely manner. It is essential for project managers to foster a culture of cost consciousness within the project team, where team members are aware of the impact of their decisions on project costs and are motivated to find cost-effective solutions. In addition to internal factors, external factors such as regulatory changes, market trends, and economic conditions can also impact project costs. Project managers must stay informed about these external factors and adjust their cost estimation and control strategies accordingly. For example, changes in government regulations may require additional resources or modifications to the project plan, which can affect project costs. By staying proactive and adaptable, project managers can mitigate the impact of external factors on project costs and maintain cost control throughout the projectlifecycle. Another consideration in project cost estimation and control is theuse of technology and tools to streamline the process. Project management software, cost estimation tools, and financial management systems can greatly facilitate the estimation and control of project costs. These tools can automate repetitive tasks, provide real-time visibility into project finances, and generate accurate cost forecasts. By leveraging technology, project managers can improve the accuracy of cost estimation, identify cost-saving opportunities, and make data-drivendecisions to control project costs effectively. Moreover, project managers must also consider the ethical implications of cost estimation and control. It is essential to maintain transparency and integrity in the cost estimation process, ensuring that all stakeholders are informed about the basis of cost estimates and any assumptions or uncertainties involved. Additionally, project managers must avoid unethical practices such as padding estimates or concealing cost overruns,as these can erode trust and credibility with stakeholders. By upholding ethical standards in cost estimation and control, project managers can build strong relationships with stakeholders and foster a culture of accountability and trust within the project team. In conclusion, project cost estimation and control are complex and multifaceted aspects of project management that require careful consideration of various internal and external factors. By addressing the challenges and considerations discussed above, project managers can improve the accuracy of cost estimates, enhance cost control throughout the project lifecycle, and ultimately contribute to the success and profitability of their projects. Effective cost estimation and control are essential for delivering value to stakeholders, optimizing resource utilization, and achieving project objectives within budget constraints.。
成本控制外文文献(Costcontrol,foreignliterature)
成本控制外文文献(Costcontrol,foreignliterature)成本控制外文文献(Cost control, foreignliterature)成本控制外文文献(Cost control, foreign literature) 坎贝尔博士,坎贝尔,CPA杂志,在内部控制中增加了重要的价值在社会主义市场经济条件下,为企业生产经营取得良好的经济效益为目的,不断提高企业整体素质,在追求良好的经济效益的过程中,加强成本管理和控制,不断降低产品成本是一个重要的方法和手段。
那么,中小企业如何降低产品成本呢,从以下几个方面:1,近年来,原材料价格上涨,能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本,提高效率,企业必须树立技术改造观念,是通过技术改造降低成本的重要途径,采用新技术、新工艺、新材料,提高产品技术含量,为降低生产成本铺平了道路。
一是特别注重技术改造,积极采用新技术、新工艺,节能降耗,从根本上减少原材料的消耗,产品达到质量目标的同时,确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本,注意到用较少的投资更多的回报。
2,深化企业改革,不断激发劳动者的劳动热情,提高职工素质,建立适应市场经济的高效运行机制,也是降低成本的重要环节。
作为企业效率的重要工作,每一个企业都要深化改革。
首先,改革人事制度,打破界限的干部职工,体现“,主管,工作好”的用人原则,整合招聘和人事制度聘任制,优化劳动组合和竞争,优胜劣汰,做“全能,前来认领”,所以为调动员工的积极性,提高劳动生产率,责任感和危机感,增强企业员工的工作意识,动员全体干部职工为作者的工作效率。
3,然而,产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈,谁的产品质量好,谁有竞争力,产品有市场,不会占用太多的钱;高质量、不合格项或更少的产品,可以直接降低生产成本;产品质量高,可以根据质量方针,在更高的价格出售,在销售收入中的比重相对降低成本;高质量的产品,才能赢得更多的客户,增加销售,降低销售成本;产品质量高,实际上也节省了能源和原材料;产品质量高,可节省人工和管理费用,这肯定会降低成本。
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COST CONTROLRoger J. AbiNaderReference for Business,Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling theresults of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Management's role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity'sactivities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget. A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As managementconstructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However,management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.。