Management control
IATF16949手册程序中英文对照表
质量成本控制程序
Quality costcontrol procedure
15
风险分析控制程序
Risk analysiscontrol procedure
16
文件与信息控制程序
Documents and informationcontrol procedure
17
人力资源和培训控制程序
Human resources and trainingcontrol procedure
Nonconforming productcontrol procedure
25
标示和可追溯性控制程序
Labelingand traceabilitycontrol procedure
26
仓储物流管理控制程序
Warehousing logistics managementcontrol procedure
10
经营计划控制程序
Business plancontrol procedure
11
管理评审控制程序
Manage2
内部审核控制程序
Internal auditcontrol procedure
13
持续改进控制程序
Continuous improvementcontrol procedure
27
工程变更控制程序
Engineering changecontrol procedure
28
实验室管理控制程序
Laboratory managementcontrol procedure
29
30
XXX有限公司IATF16949:2016质量手册程序文件中英文对照表
Productionmanagement control procedure
本科毕业论文内部控制外文文献翻译完整版中英对照
A Clear Look at Internal Controls: Theory and ConceptsHammed Arad (Philae)Department of accounting, Islamic Azad University, Hamadan, IranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring1. IntroductionThe necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal controlprocedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.* Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：1. Financial controls, and2. Other controlsAccording to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.Financial controls:- Controls for recording accounting transactions properly.- Controls for proper safe guarding company assets like cash stock bank debtor etc- Early detection and prevention of errors and frauds.- Properly and timely preparation of financial records I e balance sheet and profit and loss account.- To maximize profit and minimize cost.Other controls: Other controls include the following:Quality controls.Control over raw materials.Control over finished products.Marketing control, etc6. Parties responsible for and affected by internal controlWhile all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors.The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system.Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors.Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls.Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors.8. Limitations of an Entity's Internal ControlInternal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing,Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items.Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity’s standard sales con tract in ways that would preclude revenuerecognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.9. Balancing Risk and ControlRisk is the probability that an event or action will adversely affect the organization. The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can causebe proactive, value-added, and cost-effective and address exposure to risk.11. ConclusionThe concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company.内部控制透视：理论与概念哈米德阿拉德（Philae）会计系，伊斯兰阿扎德大学，哈马丹，伊朗巴克Joshed -纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。
management的中文是什么意思
management的中文是什么意思management的中文是什么意思不少人第一眼就会觉得management是一个很复杂的单词，这主要是因为不了解它实际的中文意思。
以下是店铺为大家整理了英语management详细的中文意思，一起来看看吧!management的中文意思英 [mndmnt] 美 [mndmnt]第三人称复数：managementsmanagement 基本解释名词管理; 管理人员; 管理技巧，处事的`能力management 相关例句1. He introduced better methods of management in this company.他为本公司引进了更好的管理方法。
2. It needed a good deal of management to persuade them to give me the job.说服他们把那份工作让我做，颇用了些手段。
management的单语例句1. Because of their personal interest, people improve their management and efficiency to achieve sustained development of the business.2. The MOF also asked the companies to monitor the business expenses of senior management.3. Establishing vertical business branches and horizontal regional headquarters in different countries and regions enables companies to form a new management structure.4. The Shanghai company will focus its primary business in logistics planning, system control and information management.5. This is where Hong Kong's experience in modern businessmanagement and sport administration according to the law can make a difference for the better.6. The letter also promised the hotel would strictly regulate its management and do business strictly according to laws to avoid such cases in the future.7. This is equally true for mating rituals as it is for business management techniques.8. Liu says heartfelt happiness is his primary when it comes to business management.9. Soaring gold prices and better business management helped boost its profits, the company said in a statement filed with the Shanghai Stock Exchange.management的词典解释1. (商务或机构的)管理，经营Management is the control and organizing of a business or other organization.e.g. The zoo needed better management rather than more money...这座动物园需要更好的管理，而不是更多的资金。
Microgrids Management Controls and Operation Aspects(May-June 2008)
4.1Grid-Following
a voltage-sourced converter (VSC), a current-controlled strategy
Details of the internal and external control blocks can vary based on the control modes and the type of primary source.
4.1Grid-Following
4.1Grid-Following
Power Dispatch andReal/Reactive Power Support（Figure 8）
The P(ref) and Q(ref) values can be set reactive power compensation（voltage at the PC and power factor compensation）
3.Microgrid loads
负荷差异服务:对负荷提高不同供电质量和 可靠性的服务 对不敏感负荷可以采取削峰填谷,抑制波动, 以及随着间隙行发电的波动投切. 负荷管理有微网的EMS管理
4.DER Controls
Control strategies based on
required functions(P-F/Q-V controls) possible operational scenarios the nature of its interactions with the system and other DER units
Midium-or Low-Voltage level
Interface 1： converters
护理管理学名词解释
管理（management）是管理者通过计划、组织、人事、领导、控制等各项职能工作，合理有效利用和协调组织管理所拥有的资源要素，与被管理者共同实现组织目标的过程。
管理学（management）是研究管理活动基本规律与方法的一门综合性应用科学。
“角色”（role）是描述一个人在某个位置或状况下被他人期望的行为总和。
循证医学实践（evidence based medical practice）是指卫生保健人员审慎地、准确地、明智地应用最佳科学证据，并使之与熟悉的临床知识和经验相结合，参照病人的愿望，在某一特定领域做出符合病人需求的临床变革的过程。
学习型组织（learning organization）就是指通过弥漫于整个组织的学习气氛而建立起来的符合人性的、邮寄的、扁平的组织。
管理原理（theory of management）是对管理工作的本质及其基本规律的科学分析和概括。
管理原则（principle of management）是根据管理原理的认识和理解而引申出的管理活动中必须遵循的行为规范。
系统（system）是指由若干相互联系、相互作用的要素组成的，在一定环境中具有特定功能的有机整体。
计划（plan）是为实现组织目标而对未来的行为进行设计设计的活动过程。
计划有狭义和广义之分。
长期计划（long-term plan）一般指5年以上的计划。
中期计划（medium-term plan）一般指2-4年的计划。
短期计划（short-term plan）一般指1年或1年以下饿计划。
目标是在宗旨和任务的指导下，组织要达到的可测量的、最终的具体成果。
目标管理（management by objectives，MBO）是由组织中的管理者和被管理者共同参与目标的制定，在工作中由员工实行自我控制并努力完成工作目标的管理方法。
时间管理（time management）是指同样的时间消耗情况下，为提高时间的利用效率而进行的一系列活动，它包括对时间进行的计划和分配，以保证重要工作的顺利完成，并留出足够的余地处理那些突发事件或紧急变化。
Management Control Systems
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
22-9
Benefits of Decentralization
Total decentralization means minimum constraints and maximum freedom for managers at the lowest levels of an organization to make decisions Total centralization means maximum constraints and minimum freedom for managers at the lowest levels of an organization to make decisions Companies' structures generally fall somewhere in between these two extremes, as each has benefits and costs. A structure is chosen based on cost vs. benefit analysis
To accompany Cost Accounting 12e, by Horngren/Datar/Foster. Copyright 2006 by Pearson Education. All rights reserved.
22-2
Management Control Systems
Many management control systems contain some or all of the balanced scorecard perspectives:
质量管理常用英文单词
QM-—quality management--质量管理qualitymanager 质量经理QE-—quality engineer—-质量工程师QA—-quality assurance-—质量保证QC-—quality control——质量控制IQC—-incoming quality control-—进料检验PQC--process quality control ——制程检验FQC—-finished quality control —-成品检验OQC--outgoing q uality control--出货检验SQE—-supplier quality en g SPC,six g i m a n TS16949,e MSA,FMEA e r--供应商质量工程师QSE——quality system engineer-—质量体系工程师六A西格玛品质论Q坛QD9b-E--assistant quality engineer--质量助理工程师PQE--process quality engineer ——过程质量工程师CS--client server ——客户服务PQC-—pro c{#`8C3e ss quality control-—制程检验,，,，，,，，,improcessFQC——finished quality control ——成品检验，，,,,，,，，final加之VQA--Vendorquality assurance--供应商质量保证parts pe bbs.6sq n r et'n#m i l i o n,简称PPM}就是每百万坏品率少于3 。
全面质量管理(TQM)质量一致性检验inspecton of quality conformity 仲裁性质质量监督quality supervision for arbitration产品保护product protection 产品定型product approval产品分等product classificatin 产品规范product specification产品设计product design 产品质量product quality 产品合格率product percent of pass产品系列化product seriation 产品管理标准product management standard产品计量单位unit of measurement of product 产品售后服务after service产品质量标志product quality mark 产品质量标准product quality standard产品质量管理product quality management 产品质量检验product quality inspection产品质量监督检验product quality supervision and inspection产品质量认证标志certification marking of product quality产品质量认证程序certification procedure of product quality产品质量认证制度certification system of product quality认证certification 立法legislation 自行认证self-certification 认可accreditation 安全认证safety certification安全认证标志mark of safety certification 强制性认证compulsory certificate实验室鉴定laboratory qualification 实验室认证laboratory certification自愿认证制voluntary system of certification 法规机构regulatory authorities认证活动certification activity 认证体系certification system认证计划certification scheme 认证机构certification body检验机构inspecton body许可证licence 申请人applicant 许可证持有者licensee 合格证书certificate of conformity合格标记mark of conformity 认证体系的利用access to certification system认证体系的参预者participant in certification system 认证体系的成员member of certification system批准approval 型式批准type approval测试实验室的认可accreditation of testing laboratory认可accreditation 认可体系accreditation system认可机构accreditation body认可的实验室accredited laboratory认可准则acreditatin criteria 实验室评定laboratory assessment实验室评定者laboratory assessor 认可的实验室的试验报告accredited laboratory test report批准签署人approved signatory 承认和批准协议recognition and approval arrangement承认协议recognition arrangement 单边协议unilateral arrangement双边协议bilateral arrangement 多边协议multilateral arrangemetn互利reciprocity 平等待遇equal treatmetn 国家待遇national treatment国家和平等待遇national and equal treatment 合格及有关的通用概念conformity and related general concept合格conformity 合格测试conformity testing合格acceptable 合格品acceptable part 合格标志mark of conformity合格认证conformity certification 合格认证标志mark of conformity certification合格品标志mark of acceptable product 合格证书certificate of conformity合格证检查inspection by certificate 合格质量检查acceptable quality level评定合格assessment of conformity 合格评定conformity assessment型式评价type evaluation 合格监督conformity surveillance合格证明verification of conformity 合格保证assurance of conformity供货商声明supplier’s declaration 生产许可证production licence一致consensus 检验inspection 不定期检验nonperiodic inspection抽样检验sampling inspection 出厂检验exfactory inspection第一方检验first party inspection 第二方检验second party inspection第三方检验third party inspection 第三方认证制度third pary certification定期检验periodic inspection 交收检验acceptance inspeciton例行检验routine inspeciton 生产检验produciton inspeciton生产定型检验production approval inspeciton 验收检验acceptance inspeciton验证检验compliance test 仲裁检验arbitration inspection创造商担保guarantee by manufacturer 百分比抽样检查percent sampling inspection不合格判定数rejection number 不合格质量水平rejecton quality level抽查型质量监督sampling quality supervision 环境监测environmental monitoring抽样sampling 多次抽样multiple sampling 分层抽样stratified sampling分层随机抽样stratified random smapling 多级抽样multistage sampling二次抽样double sampling 试件test piece 试验报告test report试样test sample 测试设备testing equipment 测试试验室testing laboratority商标trademark 商品名称trade-name 测试testing 试验test 实验室间的试验比较interlaboratorytest comparisons熟练水平试验proficiency testing 次品defective product代用产品substitute product 定量试验quantitative test 出口管理export control出口许可证制度export control 进口许可证制度import licence system定额管理quota management 非关税壁垒non-tarrif barrier 关税壁垒tariff barrier关税普遍优惠制general preferential dutiesCore value (核心价值) Love 愛心Confidence 信心Decision 決心Corporate culture (公司文化)Integration 融合Responsibility 責任Progress 進步3T STRATEGYTime to market 及時切入生產Time to volume 及時大量生產Time to money 及時大量交貨FOUR CONTROL SYSTEM 四大管制系統Engineering control system 工程管制系統Quality control system 品質管制系統Manufacturing control system 生產管制系統Management control system 經營管制系統7SClassification 整理(sorting, organization) -seiriRegulation 整頓(arrangement, tidiness)-seitonCleanliness 清掃(sweeping, purity)—seisoConservation 清洁(cleaning, cleanliness)—seiktsuCulture 教養(discipline)-shitsukeSave 節約Safety 安全二：英文縮寫品質人員名稱類QC quality control 品質管理人員FQC final quality control 終點品質管制人員IPQC in process quality control 制程中的品質管制人員OQC output quality control 最終出貨品質管制人員IQC incoming quality control 進料品質管制人員TQC total quality control 全面質量管理POC passage quality control 段檢人員QA quality assurance 質量保證人員OQA output quality assurance 出貨質量保證人員QE quality engineering 品質工程人員品質保證類FAI first article inspection 新品首件檢查FAA first article assurance 首件確認CP capability index 能力指數CPK capability process index 模具製程能力參數SSQA standardized supplier quality audit 合格供應商品質評估FMEA failure model effectiveness analysis 失效模式分析FQC 運作類AQL Acceptable Quality Level 運作類允收品質水準S/S Sample size 抽樣檢驗樣本大小ACC Accept 允收REE Reject 拒收CR Critical 極嚴重的MAJ Major 主要的MIN Minor 輕微的Q/R/S Quality/Reliability/Service 品質/可靠度/服務P/N Part Number 料號L/N Lot Number 批號AOD Accept On Deviation 特采UAI Use As It 特采FPIR First Piece Inspection Report 首件檢查報告PPM Percent Per Million 百萬分之一制程統計品管專類SPC Statistical Process Control 統計製程管制SQC Statistical Quality Control 統計品質管制GRR Gauge Reproductiveness ＆Repeatability 量具之再制性及重測性判斷量可靠與否DIM Dimension 尺寸DIA Diameter 直徑N Number 樣品數其它品質術語類QIT Quality Improvement Team 品質改善小組ZD Zero Defect 零缺點QI Quality Improvement 品質改善QP Quality Policy 目標方針TQM Total Quality Management 全面品質管理RMA Return Material Audit 退料認可7QCTools 7 Quality Control Tools ECN Engineering Change Notice ECO Engineering Change Order 序改動通知PMP Product Management Plan品管七大手法通用之件類工程變更通知(供應商)工程改動要求(客戶) PCN生產管制計劃Process Change Notice 工SIP SOP 驗規範BOM SPEC Standard Inspection ProcedureStandard Operation ProcedureBill Of Material 物料清單PS Package Specification 包裝規範Specification 規格DWG Drawing 圖面系統文件類製程檢驗標準程序製造作業規範IS Inspection Specification 成品檢ES Engineering Standard 工程標準CGOO China General PCE 龍華廠文件IWS International Workman Standard 工藝標準ISO International Standard Organization 國際標準化組織GS General Specification 普通規格部類PMC Production & Material Control 生產和物料控制PCC Product control center 生產管制中心PPC Production Plan Control 生產計劃控制MC Material Control 物料控制DC Document Center 資料中心QE Quality Engineering 品質工程(部)QA Quality Assurance 品質保證(處)QC Quality Control 品質管制(課)PD Product Department 生產部LAB Laboratory 實驗室IE Industrial Engineering 工業工程R&D Research ＆Design 設計開發部生產類PCs Pieces 個(根，塊等)PRS Pairs 雙(對等)CTN Carton 卡通箱PAL Pallet/skid 棧板PO Purchasing Order 采購訂單MO Manufacture Order 生產單D/C Date Code 生產日期碼ID/C Identification Code (供應商)識別碼SWR Special Work Request 特殊工作需求L/N Lot Number 批號P/N Part Number 料號OEM Original Equipment Manufacture 原設備製造PC Personal Computer 個人電腦CPU Central Processing Unit 中央處理器A 。
热控常见英文缩写
热控常见英文缩写缩写中文名称英文全称WAN 广域网 Wide Area NetworkLAN 局域网 Local Area NetworkHUB 集线器 Hub,非缩写DNS 域名服务器 Domain Name ServerMnet 管理网络 Management NetworkSnet 监控网络 Supervision NetworkCnet 控制网络 Control NetworkFnet 现场网络 Field NetworkMIS 管理信息系统 Management Information SystemSIS 监督控制信息系统 Supervisory Information SystemDCS 分散控制系统 Distributed Control SystemNIC 网卡 Network Interface Card，Network Integrated Circuit，Network CardSCSI 小型计算机系统接口 Small Computer System InterfaceFDDI 光纤分布式数据接口 Fiber Distributed Data Interface MMI 人机接口 Man Machine InterfaceEWS 工程师站 Engineer Work StationOIS 操作员站 Operator Interface Station(又称POC 操作员站 Process Operator Console[HITACHI]) HDS(HIST) 历史数据站 Historical Data StationPRS(PRNT) 打印记录站 Printer Record StationBCU 基本控制单元 Basic Control Unit（又称PCU 过程控制单元 Process Control Unit[INFI-90]）（又称DPU 分布式处理单元 Distributed Processing Unit[WDPF-II]）（又称RPU 过程处理单元 Remote Processing Unit[MAX-1000]）DAS 数据采集系统 Data Acquisition System（又称CMS 计算机监视系统 Computer Monitoring System）MCS 模拟量控制系统 Modulating Control SystemCCS 协调控制系统 Coordinated Control SystemLMCC 负荷管理控制中心 Load Management Control CenterADS 自动调动系统 Automatic Dispatching SystemALR 自动加载调节器 Automatic Load RegulatorULD 机组实际负荷指令 Unit Load DemandMW 机组实发电功率 MegawattUM 单元主控制器，负荷主站Unit MasterBM 锅炉主控制器，锅炉主站Boiler MasterTM 汽机主控制器，汽机主站Turbine MasterTD 汽机指令 Turbine DemandBD 锅炉指令 Boiler DemandINC 增 IncreaseDEC 减 DecreaseBI 闭锁增 Block IncreaseBD 闭锁减 Block DecreaseRU 迫升 Run UpRD 迫降 Run DownFB 反馈 FeedbackF 前馈 FeedforwardCAL 校准 calibrationDEB 直接能量平衡 Direct Energy BalanceIEB 间接能量平衡 Indirect Energy BalanceTF 汽机跟随方式 Turbine FollowBF 锅炉跟随方式 Boiler FollowCCTF 汽机跟随协调控制方式Coordinated Control Turbine FollowCCBF 锅炉跟随协调控制方式Coordinated Control Boiler FollowOCS 开关量控制系统 On-off Control SystemSCS 顺序控制系统 Sequence Control SystemNO 常开（动闭） Normally OpenNC 常闭（动开） Normally ClosedFO 气闭式 Fail OpenFC 气开式 Fail CloseTCS 汽轮机控制系统 Turbine Control SystemMHC 机械液压式控制系统（简称液调系统）Mechanical Hydraulic ControlEHC 电气液压式控制系统（简称电调系统）Electro-Hydraulic ControlAEH 模拟式电液控制系统（简称模拟电调）Analog Electro-Hydraulic Turbine Control DEH 数字式电液控制系统（简称数字电调）Digital Electro-Hydraulic Turbine Control MEH 给水泵汽轮机电液控制系统Micro-Electro-Hydraulic Control System BTC 基本汽轮机控制 Basic Turbine ControlATC 汽轮机自动控制，汽轮机自启停系统Automatic Turbine Control，Automatic Turbine Startup or Shutdown Control System （ATS 汽轮机自动启动系统 Automatic Turbine Start System）ASC（AS）自动同步控制 Automatic Synchronized ControlOA 操作员自动 Operator Auto ModeOM 操作员手动 Operator Manual ModeOPC 超速保护控制, 超速防护系统Overspeed Protection ControlOPT 超速跳闸保护 Overspeed Protection TripTPC 主汽压力控制 Turbine Pressure ControlEH 高压抗燃油 Electro-Hydraulic OilLVDT 线性差动变压器 Linear Voltage Differential Transformer TSI 汽轮机（安全）监测仪表（系统）Turbine Supervisory InstrumentDE 差胀 Differential ExpansionCE 缸胀 Case ExpansionECC(EIPP) 偏心度监视器 EccentricityTDM 汽轮机运行监视诊断管理，汽轮机振动分析故障诊断系统Turbine Diagnose MonitoringETS 汽轮机紧急跳闸系统 Emergency Trip SystemAST 自动停机跳闸系统 Automatic Stop TripSV(MGV) 电磁阀 Solenoid ValveFSSS 锅炉炉膛安全监控系统Furnace Safeguard Supervisory System (又称BMS 燃烧器管理系统 Burner Management System)FSS 燃料安全系统 Fuel Safety SystemBCS 燃烧器控制系统 Burner Control SystemHEA 高能电弧点火器 High Energy ArcMFT 主燃料跳闸 Master Fuel TripOFT 油燃料跳闸 Oil Fuel TripFCB 快速切（甩）负荷 Fast Cut BackRB 快速减负荷 Run BackECS 电气控制系统 Electric Control SystemBPC 旁路控制系统 By-Pass Control SystemCIS 通信接口站 Communication Interface StationGW 网关 GatewayRDA 远程数据采集系统 Remote Data Acquisition SystemPUB 热网和公用电气 PublicANN 报警系统 Announciator SystemSOE 事故追忆 Sequence Of EventsEMS(DMS) 能量（负荷）管理系统Energy Management SystemSCADA 监督控制及数据采集 Supervisory Control And Data Acquisition AGC 自动发电控制 Automatic Generation ControlRTU 远程终端，中调负荷遥控装置Remote Terminal UnitGPS 全球定位系统，卫星同步时钟Global Position SystemUCP 单元控制面板 Unit Control PanelBTG 锅炉-汽机-发电机控制盘Boiler-Turbine-Generator Control Panel PB 按钮 Push ButtonTB 接线盒，端子箱 Terminal BoxLBX 就场控制箱 Local BoxLCP 现场控制盘 Local Control PanelHTR 加热器 HeaterCY 除氧器 deaeratorSH 过热器 SuperheaterRH 再热器 ReheaterSB 吹灰器 Soot BlowerSAH 暖风器 Steam Air HeaterHP 高压 High PressureIP 中压 Intermediate PressureLP 低压 Low PressureMSV(TV) 高压主汽阀 Main Stop ValveCV(GV) 高压调节阀 Control ValveRSV(SV) 中压主汽阀 Reheat Stop ValveICV(IV) 中压调节阀 Intercept Control ValveHPBV 高压旁路阀 High Pressure By-pass ValveLPBV 低压旁路阀 Low Pressure By-pass ValvNRV 止逆阀 Non-Return ValveBDV 应急排放阀 Blow-Down ValveVV 通风阀 Vent ValveSSR 汽封调节器，自密封系统接口Steam Seal RegulatorSWS 汽水取样系统 Steam & Water Sampling SystemPCV 压力调节阀,电磁释放阀Pressure Control Valve(ERV 动力释放阀 Energy Release Valve)BFPT 驱动给水泵的汽轮机 Boiler Feed Pump TurbineFDF 送风机 Forced Draft FanIDF 引风机 Induced Draft FanVWO 调节阀全开工况 Valve Wide OpenECR 经济工况 Economic(al) Continuous RatingMCR 最大连续出力工况 Maximum Continuous RatingDE 数字增强协议 Digital EnhancedPLC 可编程逻辑控制器 Programmable Logic ControllerFCS 现场总线控制系统 Fieldbus Control SystemSPT 树脂分离塔 Separation TowerCRT 阳树脂再生塔 Cation Resin TowerART 阴树脂再生塔 Anion Resin TowerCMS 化学站 Chemical Stationppt 千分率，1000分之几（≈克/升）part(s) per thousandppm 百万分率, 100万分之几（≈毫克/升）part(s) per millionppb 十亿分率，10亿分之几（≈微克/升）part(s) per billionpH值来自法文 pouvoir hydrogène，非英文缩写L 火线 LiveN 零线 NeutralG(GND)或地线 Ground或EarthSI 国际单位制法：Système International d'Unités；英：International System of Units？米制（国际公制）法：Système Métrique；英：Metre System BTU 英国热量单位 British Thermal UnitIPTS 国际实用温标 International Practical Temperature Scale OEM 原始设备制造商 Original Equipment ManufacturerμP 微处理器 MicroprocessorCPU 中央处理器 Central Processing UnitCMOS 互补型金属氧化物半导体Complementary Metal-Oxide-Semiconductor Transistor BIOS 基本输入输出系统 Basic Input Output SystemCRT 阴极射线管 Cathode Ray TubeLCD 液晶显示器 Liquid Crystal DisplayLED 发光二极管 Light-Emitting DiodeDMA 直接存储器访问（存取），直接数据存储Direct Memory AccessROM 只读存储器 Read-Only MemorySROM 静态只读存储器 Static Read-Only MemoryPROM 可编程只读存储器 Programmable Read-Only MemoryEPROM 可擦可编程只读存储器Eraserable Programmable Read-Only Memory EEPROM(E2PROM) 电可擦可编程只读存储器Electrically-Eraserable Programmable Read-Only Memory RAM 随机存储器 Random-Access MemorySRAM 静态随机存储器 Static Random-Access MemoryNVRAM 非易失存储器 Non-Volatile Random-Access MemoryCD-ROM 只读光盘存储器 Compact Disc Read-Only MemoryMOD（MO）磁光盘 Magneto Optical DiscPCD 变相光盘 Phase Change DiscUSB 通用串行总线 Universal Serial BusWDT 时间监视器 Watchdog TimerPS 供电 Power SupplyCUS 外部供电 CustomerMCC 电机控制中心 Motor Control CenterUPS 不间断电源 Uninterrupted Power SupplyDCM 驱动控制模件 Drive Control ModuleCE CPU单元与PIO单元通信接口Control ElectronicsUD 单元驱动 Unit DrivePCM 可编程控制模板 Programmable Control ModuleRTB 远程终端模块 Remote Terminal BlockPIO 过程输入输出，过程通道Process Input OutputDIP 双列直插式组装，指拨开关Double In-line PackageTHC 热电偶 ThermocoupleRTD 热电阻 Resistance Temperature DetectorAI 模拟量输入点 Analog InputDI 数字量输入点 Digital InputCA 模拟量计算点 Calculated AnalogCD 数字量计算点 Calculated DigitalAO 模拟量输出点 Analog OutputDO 数字量输出点 Digital OutputPI 脉冲量累计点 Pulse InputIID IID点号 Internal IdentificationPID PID点号 Point IdentificationPID 比例积分微分 Proportion-Integral-DifferentialDCN 分散通信网络 Distributed Communication Network ASYNC 异步通信方式 Asynchronous Data ControlSYNC 同步通信方式 Synchronous Data ControlAM 调幅方式 Amplitude ModulationFM 调频方式 Frequency ModulationPM 调相方式 Phase ModulationOSI 开放系统互连 Open System InterconnectionMAC 介质存取（访问）控制层Media Access ControlTCP/IP 传输控制协议/网际协议Transmission Control Protocol/Internet Protocol MAP 制造自动化协议 Manufacturing Automation Protocol MTBF 平均故障间隔时间 Mean Time Between FailuresMTTR 平均故障修复时间 Mean Time To RepairCAD 计算机辅助设计 Computer Aided DesignCIMS 计算机集成制造系统 Computer Integrated Manufacture System FBD 功能块图 Function Block ChartLD 梯形图 Ladder DiagramSFC 顺序功能图 Sequential Function ChartIL 指令表 Instruction ListST 结构化文本 Structured TextPOL 面向问题的语言 Problem Oriented LanguageKKS 发电厂标志系统来自德文Kraftwerk Kennzeichen System，非英文缩写DLM 设计联络会 Design Liaison MeetingISO 国际标准化组织从希腊语isos（相同的）得名，非英文International Organization for Standardization的缩写。
管理的英文短语
管理的英文短语管理经济学 managerial economics;管理经理 headquarters management;管理经验 managerial experience;管理经营系统 management operating system MOS;管理局 directorate; administration; authority;管理决策 administrative decision;管理决策学派 decision school of management thoughts;管理开发 management development;管理科学 management science;管理控制 administrative control; managerial control; supervisory control;管理控制环 management control loop;管理会计学 accounting for management; management accounting;管理框图法 control chart method;管理能见度 management visibility;管理排队区 supervisor queue area;managementdirect, control, supervise, govern, administer, rule, manage这组词都有“管理、支配”的意思，其区别是：direct 侧重行使领导或指导权。
control 含义广泛的常用词，指对人或物施以约束或控制的力量。
supervise 侧重指运用本身的或被授予的权力来管理、检查工作，含监督意味。
govern 侧重指运用任何控制的权力来统治或管理一个国家、一个社会或一个部门，暗含能力和知识的运用。
administer 指官方的或正式的对事务的管理。
rule 强调用绝对或独裁的权力来管理或统治。
Safety Management and Control
Safety Management and Control4.1 IntroductionThe major function of managing is to persuade others to work effectively. Usually, this function is assisted by items such as a job standards, rules, regulations, performance evaluations, and policies. Nonetheless, in the final analysis, it is basically the chain of command that persuades people at each hierarchy level to fulfill their assigned responsibilities satisfactorily.1Safety is an acknowledged management responsibility and each individual has responsibility for his/her own safety in addition to that of others whom his/her actions may affect one way or the other. In situations where work is being accomplished through the organization of people, the safety of those people becomes the responsibility of the line of authority or management. Thus, the fundamental objective of safety management is to eradicate human anguish and suffering and to achieve economy of operations in an effective manner.The period during the 1950s and 1960s may be regarded as the beginning of real safety management2. In 1970, the passage of the Occupational Safety and Health Act (OSHA) by the United States Congress was an important milestone in the history of safety management. Since 1970, many new developments related to safety management and control have occurred and safety management maysimply be defined as the accomplishment of safety through the efforts of others1,3-5. In turn, control is simply concerned with monitoring the safety effort’s performance and taking appropriate related measures. This chapter presents various important aspects related to safety management and control.References1.Grimaldi, J.V. and Simonds, R.H., Safety Management, Richard D. Irwin,Chicago, 1989.2.Petersen, D., Safety Management: A Human Approach, AlorayPublisher, Englewood Cliffs, New Jersey, 1975.3.Goetsch, D.L., Occupational Safety and Health, Pretice Hall, Inc.,Englewood Cliffs, New Jersey, 1996.4.Roland, H.E. and Moriarty, B., System Safety Engineering andManagement, John Wiley and Sons, New York, 1983.5.Raouf, A. and Dhillon, B.S., Safety Assessment: A QuantitativeApproach, Lewis Publishers, Boca Raton, Florida, 1994.安全管理与控制管理的主要职责是劝说指导他人有效的进行工作。
建筑词汇中英文对照
中英文对照：建筑专业词汇〔1〕办理administer; administration; control; manage; management; superintendence; supervision办理报表managerial report办理报表系统managerial report system办理陈述managerial report办理陈述系统managerial report system办理操作台administrative operator station办理操作系统management operating system; supervisor operation system;supervisory operating system办理操作员administrative operator办理操作员站administrative operator station办理差距management gap办理程序executive program; executive routine; supervisor;supervisory routine; hypervisor; supervisory program办理程序测试supervisor program test办理程序常驻区域supervisor residant area办理程序的例行程序supervisor routine办理程序的试验程序supervisor test program办理程序的组成executive program components办理程序调入supervisor call办理程序调入码supervisor call code办理程序调入指令supervisor call instruction (SVC)办理程序调用supervisor call办理程序调用命令supervisor call instruction (SVC)办理程序调用命令中断supervisor call interruption办理程序调用命令子程序supervisor call routine办理程序调用中断supervisor call interruption; supervisor call interrupt 办理程序队列区supervisor queue area办理程序方式supervisor mode办理程序仿真supervisory program simulation办理程序封锁supervisor lock办理程序模拟supervisory program simulation办理程序锁supervisor lock办理程序锁定supervisor lock办理程序通信区supervisor communication region办理程序暂驻区supervisor transient area办理程序中断supervisor interrupt办理程序驻留区supervisor resident area办理程序状态supervisor mode; supervisor state办理处management办理磁盘hyperdisk办理的任务managerial role办理的作用managerial role办理调用程序supervisor call program办理毒品法令decree of management of narcotic drugs办理对策management game办理范围control limit办理方式supervisor mode办理费cost of operation; management cost; management cost; operation cost; overhead charge; management expenses; costs of administration; overhead expenses办理阐发management analysis办理阐发陈述系统management analysis reporting system办理效劳management service; supervisor services办理效劳程序supervisor services办理覆盖程序supervisor overlay办理工程administrative engineering; management engineering 办理工作handing operation办理工作间隔的约会块session commitment unit办理工作系统management operating system (MOS)办理工作站management work station办理规划及监督management planning and control办理画面supervisory frame办理环境management environment办理会计management accounting办理机supervisor办理机构administrative agency; administrative organization; administration; administrative authorities办理级别supervisory level办理级计算机management leve computer办理存放器supervisor register办理方案management planning办理方案系统management planning system办理计算management accounting办理计算机supervisory computer办理键盘supervisory keyboard办理经济managerial economics办理局administration办理决策系统management decision system办理科学management science办理科学工作者management scientist办理控制management control; supervisory control办理控制程序supervisor control program办理控制级management control level办理控制盘supervisory control disk办理控制系统management control system; supervisory control 办理框图法control chart method办理例行程序executive routine; supervisory routine办理良好的well-regulated办理能力supervisory capability办理排队区supervisor queue area办理器supervisor办理请求分程序supervisor request block办理人manager办理人员handling crew; managerial staff; superintendent办理软件management software办理设备supervisory unit办理时间administrative time办理数据management data办理程度control level; level of control办理挨次supervisory sequence办理所control house; control station办理特许指令supervisor-privileged instruction办理通信宏指令supervisor communication macro办理通信区supervisor communication region办理图control chart办理图表control chart办理土壤资源managing soil resources办理维护实用程序management support utility办理系统management system; managerial system; supervisory system办理系统多道程序设计executive system multiprogramming办理信号supervisory signal办理信息administrative information; management information办理信息系统management information system; management operating system 办理信息要求management information requirement办理性数据处置administrative data processing办理序列supervisory sequence办理学模型management science model办理学院school of management办理训练management training办理研究management research办理羊群running sheep办理业务management service; supervisor services; supervisory service办理因素management factors办理应用程序包management package办理语句语言control statement language办理员administrator; controller办理撑持实用程序management support utility办理指令housekeeping instruction; executive instruction办理中继supervisory relay办理终端office terminal办理终端系统administrative terminal system (ATS)办理周期control cycle; management cycle办理专业训练软件management training software办理转接supervisory relay办理状态controlled state办理子程序supervisory routine合同agreement; stipulation; charter; contract合同更改的请求contract change request合同更改建议contract change proposal合同更改通知书contract change notification合同工jobbing work合同工厂contract plant合同办理范围contract management region合同规定contractual specifications合同号contract number合同技术要求contract technical requirements (CTR)合同签定日期contract award date合同饲养contract feeding合同谈判contract negotiation合同条款terms of the contract合同工程contract item合同要求requirement建筑build; architecture; construct; architectural; architectural & industrial ceramics建筑安装工程量construction work quantity 建筑板材building board建筑材料表list of building materials建筑材料查验building material testing建筑材料行building material dealer建筑材料运输列车construction train建筑草图architectural sketch建筑朝向building orientation建筑成本预算construction cost estimate建筑承包商building contractor建筑尺度architectural scale建筑处置architectural treatment建筑创作architectural creation建筑大五金architectural metalwork建筑大样architectural detail建筑单元building unit建筑费construction cost建筑风格architectural style建筑辅助系统building subsystem建筑钢construction(al) steel建筑钢板building sheet建筑高度building height; height of building建筑高度分区building height zoning; height zoning建筑工程升降机builder's lift建筑工地选择siting建筑工羊角锤头builder's claw hammer head建筑工业building industry; construction industry建筑工种building trades建筑构思architectural conception建筑构图compostion on architecture; architectural composition建筑构造building construction建筑估价building cost estimate建筑办理architectural control建筑规程building regulations建筑尺度building code建筑机械construction machinery; building machinery建筑及维护规那么recommendation建筑布局building structure建筑布局阐发语言structural engineering system solver (STRESS) 建筑立面elevation of building; building elevation建筑沥青bitumen for building; building asphalt No. 10建筑力学architectural mechanics建筑铝型材出产线architectural aluminium profile production line 建筑毛面积gross floor area建筑毛造价gross building cost建筑面积area of structure; covered area建筑面积比floor-area ratio (F.A.R.)建筑面积指标floor-space index (F.S.I.)建筑模数building module建筑背景entourage of building建筑平面architectural plane; building plane建筑起重机building crane; construction-site crane 建筑砌块building block建筑气候分区climate region of building建筑青铜architectural bronze建筑青铜合金architectural bronze建筑声学architectural acoustics建筑石paring stone建筑石料building stone建筑时期不雅念construction period concept建筑史architectural history; history of architecture 建筑收进线building setback line建筑陶板architectural terra-cotta (ATC)建筑陶瓷architectural pottery建筑特色architectural feature建筑体积architectural volume; cubage建筑体积计算cubing建筑体系building system建筑体形building size建筑透视architectural perspective建筑外壳building shell建筑外形architectural appearance建筑物building; structure建筑物保险building insurance建筑物朝向direction of building建筑物根底building foundation建筑物间距distance between buildings建筑物理architectural physics; building physics 建筑物缺隐building deficiency建筑物入口building entrance建筑物租约building lease建筑现场construction建筑限制building restriction建筑限制线building restiction line建筑效果architectural effect建筑型钢轧机机座structural stand建筑型式type of construction; architectural form 建筑遗产architectural heritage建筑艺术architectural art建筑艺术处置artistic treatment in architecture; architecturaltreatment建筑艺术形式artistic form of architecture建筑用地building lot; building site; lot建筑用地规划plot planning; block planning建筑用钢铁constructional iron建筑用黄铜architectural brass建筑用木材building timber建筑用提升机service-building elevator建筑道理architectonics; architectural principle建筑造型艺术art of architectural modelling建筑占地系数coefficient of land used for buildings建筑障碍architectural barriers建筑照明architectural lighting建筑折旧筹办buildings depreciation reserve建筑哲理architectural philosophy建筑柱式architectural orders; orders of architecture建筑装饰architectural decoration; architectural ornament建筑装饰彩釉砂涂料colour-glazed sand paint for building decoration 建筑装饰学architectural decoration建筑装修五金architectural metalwork建筑自动化building automation建筑自重structural weight per square meter建筑衬着architectural rendering; rendu进度progress; tempo进度安排scheduling进度报表progress report; progress sheet进度陈述制度progress reporting system进度工作日程progress schedule进度估计progress estimate进度办理progress control; schedule control进度方案scheduled plan进度方案安排scheduling进度方案表schedule diagram进度方案明细表detailed schedule进度方案总表master schedule进度查抄follow-up进度控制schedule control; progress control进度时间表process schedule进度图progress chart; progress map进度维护scheduled maintenance进度照片photographs of progress施工construct; execution; construction; execution of works施工安装图construction and erection drawing施工安装用的机械及东西machines and tools for construction and erection 施工标桩construction stake施工安插图construction plan施工步调construction procedure; construction steps施工测量construction survey施工程序construction program; execution programme for works施工程序网络图project network施工贷款construction loan施工单元construction organization; builder施工道路construction road施工地址job location施工吊车construction hoist施工定额construction norm施工队construction team施工方法job practice施工方式form of construction work施工费用construction cost施工缝construction joint施工工程construction work施工工程师construction engineer; operating engineer施工工程学construction engineering施工工期construction period施工工种construction trade施工规模scope of construction item; size of construction施工荷载construction loads; working load施工合同construction contract施工机械construction machinery施工机械费cost of constructor's mechanical plant施工机械化mechanization of building operation; mechanization ofconstruction施工机械化系数coefficient of construction mechanization施工技术财政方案financial plan for construction technology施工方案construction plan; construction program(me)施工监督supervision of construction; supervision; monitoring施工查抄inspection of construction施工查抄员construction inspector施工阶段construction stage; construction phase施工进度construction progress施工进度表schedule of construction; schedule of operations; work-schedule 施工进度方案detailed construction schedule; construction schedule施工经济学construction economics施工经理construction manager施工经验construction experience施工卷扬机builder's hoist; builder's winch施工临时螺栓construction bolt施工流水作业法construction streamline method施工面积floor space under construction施工平面图construction plan施工期construction period施工起重机construction hoist施工企业construction enterprises施工前阶段preconstruction stage施工区construction area施工缺陷constructional deficiency施工人员constructor; builder施工设备plant for construction; construction equipment施工设计detail design; detailed engineering施工程度仪builder's level施工说明general des cription of construction施工说明书construction specifications施工图设计construction documents design施工图设计阶段construction documents design phase; construction documents phase施工图预算working drawing estimate施工文件construction documents (包罗施工图及说明)施工误差construction error施工现场fabricating yard; job location施工详图detail of construction; construction detail; working drawing施工工程project under construction; construction item施工工程编号construction item reference number施工效率efficiency of construction施工性能workability施工许可证builder's licence施工验收技术尺度technical code for work and acceptance施工依据manufacture bases施工营业执照builder's licence施工预算construction estimate施工执照building permit施工筹办preliminary work for construction; preparations for construction 施工筹办方案preparatory plan施工总平面图overall construction site plan施工总那么general conditions of construction施工组织设计construction management plan施工作业方案work element construction program现场field engineering; job site; site; scene (FE)现场安装field mounted (FM)现场安装工作on-site installation work现场安装和维修条件installation and maintenance conditions at field 现场安装螺栓field bolting; field bolt现场安装容器field assembly of vessels现场操作尺度field-work standards现场抽查spot checking现场淬火field quenching现场存货field warehousing现场的local现场电视监测出产法television-monitored production现场查询拜访field investigation; field survey; spot investigation; field method; spot survey; (spot) field investigation现场查询拜访设计field survey design现场查询拜访员field worker现场调剂spot dispatch现场发泡foam-in-place现场仿真field simulation现场拜候facility visit现场工作field work现场办理field management; worksite management现场灌注球基桩franki pile现场焊接field weld; site weld; site welding; field welding现场核查on-site verification现场核数员field auditor现场计数field enumeration现场计算field calculation现场记录record on spot现场加工field processing现场查抄on-site inspection; on-spot check; spot checking现场查验field inspection; on-site inspection; floor inspection; spot inspection 现场交货delivery on the spot; ex works现场交货价格ex point of origin现场交通site traffic现场浇铸cast-in-place现场浇筑cast in situs现场接线field connection现场经纪floor broker; pit broker现场决标award at tender opening现场勘测site survey现场勘察on-the-spot investigation现场可变只读存储器field alterable ROM现场可更换部件field-replaceable unit现场客floor trader现场控制台field control station现场联结field connection现场录音live recording现场铆钉对接接头site riveted butt joint现场铆接field rivet(t)ing; site rivet(ing)现场配料field mix现场平衡法field balancing technique现场清洗in-place cleaning现场人员训练field personnel training现场摄像机field camera; live camera现场设备field apparatus现场出产性能测定on-farm performance现场实习workshop practice现场尝试field experiment现场使用field service; field usage现场使用可靠性on-the-job dependability现场试验field experiment; field test; field investigation; field trial; site test; site trial; on-the-spot experiment现场试验程序field test procedures现场手册field manual现场数据field data现场栓接field bolted现场踏勘reconnaissance trip现场统计field statistics现场维修field maintenance; on-site repair现场补缀current repair; spot repair现场研究field study现场以外的训练vestibule training现场用压缩机field service compressor现场制造field manufacturing现场制作field fabrication; fabrication on site现场装配field connection现场组装field assembly现场总线fieldbus现场可替换单元LRU [现场的on-site [现场冷却spot cooling [现场冷却；局部冷却spot cooling工程 subject of entry; item工程陈述 project paper工程编制阶段 project preparation phase工程标识表记标帜 project mark工程财政估价 project financial evaluation工程采购 project purchasing工程成本 project cost; item cost工程筹备融通资金 project preparation facility (PPF)工程贷款 project finance; project-financing loan; project loan 工程单 menu工程的订定 project formulation工程的所有者 owner of the project工程的总投标价值 total tender value of project工程开展周期 project development cycle工程范围 scope of project工程方案 project alternatives工程分隔符 item separation symbol工程分类 classification of items工程分配 allocation of items工程阐发 item analysis工程工程师 project engineer工程工程师负责制 project engineer system工程办理 project management工程办理人 project manager工程号 item number工程查对法 check list (市场查询拜访技术之一)工程核准权 projects approval authority工程后评价 post project evaluation工程后评价和后继步履 post project evaluation and followup工程划分 segregation of items工程化组织 projectized organization工程环境生态评价 environmental appraisal of a project工程货款额度 project line工程技术评价 project technology evaluation工程方案 project plan工程方案设计图 project planning chart工程记录 item record工程加权 item weighting工程查验回归曲线 item-test regression curve工程建设费用 cost of project implementation工程建设进度表 project implementation scheduling工程建议书 proposals for the projects工程经济估价 project economic evaluation; economic evaluation of a project工程经理 project manager工程矩阵组织 project matrix organization工程控制 project control工程块 entry block工程历史 history of project工程目标办理 project management by objectives工程订定 project formulation工程匹配法 matching item工程评估 project appraisal; project evaluation工程评估法 Project Evaluation and Review Technique工程企业经济评价 enterprise's economic appraisal of a project 工程删除 deletion of items工程上端 item top工程社会评价 project's social value appraisal工程设备 project equipment工程设计 item design工程设计工程师负责制 project engineer responsibility system 工程出产 project production工程说明 item des cription工程说明书 specification of an item工程投资时期 investment phase of a project工程图与安插图 project charts and layouts工程网络法 project network technique工程网络阐发 project network analysis工程文件 item file工程小组 project group; project team organiztion工程行 item line工程补缀通知单 item repairing order工程选择 project selection工程训练法 project training工程研究编目 item study listing工程研究小组 project team工程一次采购法 project purchasing工程一览表 itemized schedule工程预算 program budget; project budget工程预算编制 program budgeting工程政治评价 political appraisal of a project工程支助业务 project supporting services工程执行 project implementation工程执行情况审计陈述 project performance audity report (PPAR)工程指标 project indicators工程转移 item advance工程资金筹措 project financing质量grade; mass; quality; qualitative properties; mass (物理用语)质量百分比mass percent质量半径关系mass-radius relation质量保持率quality retention质量包管quality assurance质量包管技术出书物quality assurance technical publications质量包管方案quality control system质量包管控制程序quality assurance operating procedure质量包管手册quality control (assurrance) manual质量包管体系quality assurance (control) system质量包管验收尺度quality assurance acceptance standard质量包管制度quality certification system质量比mass ratio质量比电阻mass specific resistance质量变坏debase质量标度mass scale质量标识表记标帜quality mark质量尺度quality level; quality specification; quality standard 质量不灭定律law of conservation of mass质量不服衡mass unbalance质量缺乏mass deficiency质量参数mass parameter; quality parameters质量测定mass measurement; quality determination质量测定系统quality measurement system质量测量mass measurement质量层化mass loss segregation质量差价quality price differentials质量差别mass discrepancy质量产额mass yield质量产额分布mass-yield distribution质量产额曲线mass yield curve质量成本quality cost质量传递mass transmission; mass transport; mass transfer质量传递机理mass transport mechanism质量传递系数coefficient of mass transfer质量单元unit of mass; mass units质量弹簧缓冲器组合mass-spring dashpot combination; mass-spring-dashpot combination 质量弹簧系统mass-spring system质量弹簧阻尼器体系mass-spring-dashpot system质量弹性特性mass-elastic characteristics质量当量mass equivalent质量倒数reciprocal mass质量的米制技术单元metric-technical unit of mass (TME)质量的相对论性变化relativistic change in mass质量的相对论性增加relativistic increase of mass质量等级quality grade质量等级因素grade factors质量差劲bum; inferiority of quality; inferior quality质量差劲的bum质量第一quality first质量电感模拟mass-inductance analogy质量电阻率mass resistivity质量定律mass law质量发光度半径关系mass-luminosity-radius relation质量反响性系数mass coefficient of reactivity质量范围mass range质量方程mass equation质量分辨本事mass resolution质量分布mass distribution质量分布函数mass function质量分光计mass spectrometer质量分类试验attribute testing质量别离mass separation质量别离器mass separator; mass-separator质量分散mass dispersion质量阐发mass analysis; quality analysis质量阐发离子动能度谱术mass analyzed ion kinetic energy spectrometry 质量阐发器mass analyzer质量阐发仪mass-synchrometer质量丰度mass abundance质量峰mass peak质量辐合mass convergence质量辐散mass divergence质量辐射阻止本事mass radiative stopping power质量幅度quality latitude质量负载mass loading质量改善剂modifying agent; quality booster质量工程quality engineering质量公式mass formula质量办理quality control; quality management质量办理查验quality control check质量办理系统quality control system质量办理制度quality control system质量惯性矩mass mement of inertia质量规格quality requirement; quality standard; specification of quality 质量过大恒星overmassive star质量过滤器mass filter质量过剩mass excess质量函数mass function; quality function质量和可靠性目标quality and reliability objective质量合格尺度acceptable quality level质量合格证certification of fitness质量厚度mass thickness质量换算因子mass conversion factor质量集中阐发qualitative investigation质量级quality-class质量计量学qualimetry质量监测台monitoring desk质量监督quality monitoring质量监视控制台quality monitor console质量检测器mass detector质量查抄quality inspection质量查抄科quality control division (QCD)质量查抄证明书quality inspection certificate质量检定quality arbitration质量查验quality control surveillance; quality test; quality inspection 质量查验尺度quality control standards (QCS)质量查验器quality checker质量减损mass decrement质量鉴定试验qualification test (QT)质量鉴定试验程序qualification test procedure质量鉴定试验尺度qualification test specification质量交换速度mass-transfer rate质量交换系数mass transfer coefficient质量交流mass exchange质量矩moment of mass质量矩阵mass matrix质量抗mass reactance质量壳mass shell质量可靠性包管quality reliability assurance质量控制mass control; quality monitoring; quality control 质量控制尺度quality control specification质量控制传感器quality control pick-up质量控制等级quality control level质量控制电动扬声器mass-controlled dynamic loudspeaker 质量控制方案quality control planning质量控制查抄quality control checking质量控制可靠性quality control reliability质量控制手册quality control manual质量控制数据quality control data质量控制体系quality control system质量控制图quality control chart质量控制系统quality control system质量控制振荡器mass-controlled oscillator质量吃亏mass loss; mass defect质量扩散mass diffusion质量扩散率mass diffusivity质量累积检测器mass integral detector质量灵敏值mass sensitive quantity; mass-sensitive quantity 质量瘤mascon质量流动mass flow质量流动持续条件condition of mass flow continuity质量流动速度mass velocity质量流动学说mass flow theory质量流过速率mass rate of flow质量流控制mass flow control质量流量flow mass; mass flow; mass flow rate质量流量比mass flow ratio质量流量常数mass flow constant质量流量方程mass flow equation质量流量计mass flowmeter质量流量控制器mass flow controller质量流量率mass rate of flow质量流量敏感性检测器mass flow rate sensitive detector 质量流量扰动mass-flowrate perturbation质量流量系数mass flow coefficient质量流量压差关系mass flow pressure-difference relation 质量流率mass flowrate质量流速mass velocity质量密度mass density; specific mass质量密集mascon质量面mass surface质量面积比mass area ratio质量敏感别离器mass sensitive deflector质量能量传递系数mass energy transfer coefficient质量能量换算系数mass energy conversion coefficient质量浓度mass concentration质量判据quality criteria质量抛射mass ejection质量碰撞阻止本事mass collission stopping power质量偏差mass deviation质量平衡mass balance质量平均值mass average value质量评定grade estimation; qualitative assessment; quality evaluation; qualification; merit rating质量迁移率mass-transfer rate质量趋势quality trends质量曲线figure-of-merit curve; mass curve; mass diagram质量全息术mass holograghy质量缺陷mass defect质量燃烧速率mass burning rate质量散度mass divergence质量散射系数mass scattering coefficient质量色谱法mass chromatography质量色谱阐发mass chromatographic analysis质量本色quality entity质量试验quality test质量试验尺度quality test schedule质量试验器quality tester质量守恒mass conservation; conservation of mass质量守恒定律law of conservation of mass质量守恒定律方程equation of mass conservation质量守恒方程mass conservation equation质量守恒道理principle of mass conservation质量输运mass transport质量数mass number; unclear number; nucleon number 质量数标度mass scale质量数测定mass assignment质量数指示器mass marker质量衰减mass attenuation质量衰减系数mass attenuation coefficient质量双线mass doublet质量说明书quality specification质量速度mass velocity质量速度比mass-velocity ratio质量算符mass operator质量碎片法mass fragmentography (MF)质量碎片谱法mass fragmentography质量损掉mass loss质量损掉率mass loss rate质量特性quality characteristic; quality coefficient质量通量mass flux质量统计查验statistical quality control质量温度关系mass-temperature relation质量不变性评价尺度quality retention rating质量吸收mass absorption质量吸收系数mass absorption coefficient质量吸收效应mass-absorption effect质量系数mass coefficient; mass factor; quality factor 质量限额mass limit质量响应mass-basis response质量项mass term质量小恒星undermassive star质量效果mass effect质量效应mass effect质量型检测器mass flow rate sensitive detector质量性状qualitative character; quality character质量循环速度mass circulation velocity质量压力mass pressure质量要求pres cription; quality requirements质量遗传qualitative genetics; qualitative inheritance质量移动姿态控制系统mass-motion attitude control system; mass-shifting attitude control system质量因数factor of quality质量因数计Q-meter质量因素quality factor质量因素比quality factor ratio质量因子factor of merit质量引力mass attraction质量引力垂线mass attraction vertical质量优良的小客车quality car质量再循环率mass recirculation质量增加mass addition质量甄别mass discrimination质量诊断quality diagnostics质量证明certificate of quality质量指标qualitative index; quality index; quality indicator; qualitytarget质量指南quality guideline质量指示器mass indicator; mass marker质量指数quality index number质量中位直径mass median diameter质量中心centre of mass; mass center; mass centroid; centroid; center of mass 质量中心轴线centroidal axis质量重整化mass renormalization质量转移mass transfer质量转移反响mass-transfer reaction质量转移理论mass transfer theory质量阻止本事mass stopping power质量组分mass component质量作用mass action质量作用定律mass action law; law of mass action质量作用效应mass action effect质量作用道理mass action principle。
Cost_Management_Control_And_Profitability
Cost Management: Control and ProfitabilityAntoq All executives and managers account for cost. In various ways, all business professionals manage cost, and most managers engage in capital investment decisions, forecasting, pricing, and product or service management. All these business activities are deeply embedded in the work of cost accounting. Cost-related tasks consume a significant amount of management time at all levels of the organization.A business professional must understand the organization’s cost accounting practices to competently manage a specified area and understand how personal accountabilities are calculated and tracked. An accounting instructor with considerable experience in the field always gave her MBA students the same advice, “Learn the language of accounting. It’s the language of business, and if you don’t learn it, some little bean counter wearing a green eyeshade will blow your grand marketing or operations idea right out of the water!”Bellwether organizations that employ advanced management systems still run their accounting systems—“keep their books”—according to basic cost accounting principles. Importantly, conventional practices shape advanced techniques; therefore, more mature methods cannot be fully understood without reference to their predecessors. As a baseline, an organization’s executives must establish management/cost accounting practice foundations that serve decision making and operations, first, and financial accounting, second, before moving to advanced systems. To accomplish this, executives need the ability to distinguish system alternatives. This chapter addresses these requirements.The Profit Imperative: Defining the Objectives of Cost ManagementProfitability, variously interpreted as net income, equity value, and return on investment is a results-focused indicator watched more carefully than any other performance measurement category. But if these measurements depict results, what measurements show the dimensions of performance for the processes that lead to those results? At the core, profit has only two components: revenue and cost. To understand how cost management system works, here are some key terms to be familiar with:• Cost.An outflow of a resource, whether in cash, as a payable, a rendered service, or as a trade or barter, that is consciously made with expectation of benefit to the organization: goods, property, or services acquired.• Cost accounting.The accounting profession is divided into two major branches: (1) financial and (2) management (or managerial) accounting. The later is synonymous with cost accounting. The term “management” refers to the comparatively internal focus of the cost accounting field as compared with the external focus of financial accounting. The word “traditional,” when used to describe cost accounting methods, refers to the standard practices that are taught in basic management accounting courses and practiced in most North American firms. The standard practices include cost systems and procedures, methods of determining costs, points of cost accountability, forecasts, cost comparisons (e.g., standard cost systems),and budgets (operational, project, and capital). The purpose of cost accounting is to assist in the wise and prudent stewardship of overall organizational resources.• Cost and expense distinctions.Both costs and expenses are expenditures. For the remainder of this book, the word “expenditures” will be used to identify an organization’s total outflow of assets in all forms. Chapter 2 will further clarify important distinctions between cost, expense, and expenditure. In the standard income statement of a for-profit firm, costs typically refer to the categories of material, labor, and overhead appearing above the income statement’s gross margin line (revenue minus cost). Expenditures typically called operating expenses are displayed below the gross margin line. On the income statement, the material, labor, and overhead items are called cost of goods sold (COGS). Operating expenses consist of monetary or asset outlays for general, administrative, selling, marketing, and other functions deemed to be indirectly related to production. Operating expenses are commonly abbreviated as SG&A for sales, general and administrative.• Cost management. The use of cost accounting systems and methods to guide current and future operations toward specified objectives; the analysis and interpretation of cost data is critical to the decision-making process.• Cost management system (CMS). Expenditure information architecture that tracks, monitors, reports, and provides decision quality information and insights. A CMS is less constrained by exacting professional standards and reporting formats than financial accounting; therefore, a CMS can and should be customized to match an organization’s internal environment and specific cost structures.A CMS sets direction for resource consumption priorities and makes course corrections by emphasizing operations first and accounting practices second. A CMSspecifically answers the demands of the profit imperative when it aligns employee spending behaviors with the organizational strategy. The purpose of the CMS is to understand the nature and behavior of cost, and thereby manage valuable assets wisely through optimizing limited resources.The chief CMS responsibility is to promote improvement in cost structure. The CMS should:• Support understanding of the nature and behavior of cost (and the humans doing the spending).• Promote, track, and give feedback on value creation and continuous improvement.• Assist management in wise use of resources.• Cost types. Management accountants created cost types in an attempt to understand the nature and behavior of different resources. Cost types are designations given to categories of resource expenditures. They are based on assumptions about the ways that resources are consumed in relation to the activities to which they are applied. They are also based on the purposes for which the resources are used. Some traditional cost types include:• Fixed.Costs assumed not to vary with production/service unit volume• Variable. Costs assumed to vary with production/service unit volume• Semi-fixed/variable, also called step-fixed/variable. Costs that vary at incremental volume levels• Direct. Costs that can be clearly linked, and therefore assigned to, specific product/service units• Indirect.Costs that cannot easily be linked to specific product/service units, and therefore, must be allocated to production/services based on a selected cost driver Financial AccountingFinancial accounting is the branch of the accounting field concerned with formal, aggregate reporting of transactions related to the income statement (revenue minus expense equals profit/loss), the balance sheet (assets, liabilities, and owners’ equity) and other related statements (e.g., working capital, cash flow). Standard report forms used across companies and an external, shareholder focus, characterize financial accounting. The primary statement in financial accounting is the balance sheet.ValueWhen accountants talk about value they refer to “any preferred object or interesttherein”; and accounting valuation is “a judgment expressing or implying preference, or relative approval or disapproval.”2 Organizations exist to become the provider of preference by conveying value to customers, clients, and constituents. This is as true of a spiritual organization with a humanitarian mission as it is of a large corporation focused chiefly on shareholder wealth.The path to value is different for each organization, and value has many definitions beyond those of the accountant. In the last half of the twentieth century, the focus on value became rooted in the idea of creating shareholder value. What do customers, shareholders and employees value? What do they really want? How can we differentiate ourselves from the competitor in terms of value? Should we be as concerned about internal constituents (i.e., employees) as we are about customers and shareholders? How do all the converging interests of those with a stake in the organization’s success or failure work together to create a mutually satisfying sense of value? The Basic Components and Terminology of a Traditional Income Statement None of these questions has an easy answer, but one fact is certain: The first and most common cause of enterprise failure is, simply, overspending—a basic failure to manage expenditures flowing out and revenues flowing in. The solution to overspending behaviors involves little more than the skill set required to balance a checkbook. Creating value for the complex organization requires clear cost management objectives embedded in a cost management system.Cost Management ObjectivesNearly all business professionals know the major components of a general ledger (G/L) system, or at least two of the important reports generated by it: the income statement and the balance sheet. Far fewer managers can describe a cost management system—and with good reason. An effective CMS is customized to match an organization’s internal environment and specific cost structures. While an experienced financial professional, and many managers, can move from company to company and quickly understand the financial statements of each, even practiced accountants need considerably more time to understand the intricacies of different cost management systems from company to company. A CMS is less constrained by exacting professional standards and reporting formats than are financial systems, with a few exceptions like the regulated cost guidelines of government contractors.Importantly, the CMS sets direction for resource consumption priorities and makes course corrections by emphasizing operations first and accounting practicessecond. A CMS specifically answers the demands of the profit imperative by aligning employee spending behaviors with the organizational strategy.Four-Stage ModelA good context for understanding the CMS is to ask not what it is, but rather how it functions. This book acknowledges and borrows from the approach used by Robert S. Kaplan and Robin Cooper in their 1998 book, Cost & Effect.Their “four-stage model of cost system evolution” describes how a CMS typically evolves over the life cycle of a maturing organization. This book will use their four-stage model, adapted in Exhibit 1.3, to contrast conventional and advanced cost management systems and techniques so that readers have a practical context for using the ideas presented in this text as they apply to current practices in the reader’s workplace.3 If a Stage I system is not adequate for routine reporting, it cannot hope to deliver information on product, customer, and operations costing. Such systems offer little in support of strategic control. Stage II systems are driven by financial reporting requirements, and they meet financial accounting standards. However, they remain severely limited in decision-quality data. They often distort both costs and profits, and they are not timely in delivering feedback. Stage III systems are specialized, in that the cost and financial accounting systems use the same databases; however, the two systems remain isolated and specialized in application. In this stage, activity-based costing (ABC) and performance measurement systems often emerge. Stage IV systems are integrated, and present a unified reporting format supportive of operational strategy. Financial and operations data, as well as budget and actual information, are all linked. Organizations today remain spread across the Four-Stage spectrum. A healthy number of companies have moved to Stage III; but, it remains rare to find a true Stage IV company, although many claim to be. An enterprise resource planning (ERP) implementation does not guarantee a Stage IV environment. Every executive and manager first needs to determine which stage current accounting systems are in, and then progressively move through each stage to the integrated level, whether by using the Kaplan/Cooper model or some other proven, logical method. Kaplan and Cooper caution against the high failure rate of organizations that try to jump stages.Operations Focus Is PrimaryThe primary focuses of an effective CMS are operations and the support of management decision making. In addition to routine bookkeeping (see Chapter 2), theCMS objectives include, but are not limited, to ten characteristics.Control and Performance Management SystemAt this point, it is worth making a final connection point. Since cost is such an integral element of the “profit imperative” and profit performance is a universal organizational requirement, it is natural and inevitable that cost and performance systems become intimately associated. Organizations with CMS designs in StagesⅠand Ⅱuse financial-only accounting systems. If it exists at all, no financial performance measurement is typically fragmented and isolated within the functional domains of an organization. Everyone wants to “keep score,” and without a formal measurement system, good managers will create their own scoreboard. For example, a competent production manager always has a control system in place based on the principles of quality, theory of constraints, or some homegrown paradigm.From：Business＆Economics，2009。
nventory control and management
nventory control and managementInventory control and management is the process of overseeing and regulating the stock of goods or materials that a business holds. Its main purpose is to ensure that the right amount of inventory is available to meet customer demand while minimizing carrying costs and maximizing profitability.Effective inventory control and management involves several key elements. First, it requires accurate tracking and recording of inventory levels, including the type, quantity, and location of each item. This helps businesses to avoid stockouts, overstocking, and lost or stolen inventory.Another important aspect of inventory control and management is demand forecasting. By analyzing historical sales data, market trends, and other factors, businesses can predict future demand for their products and adjust their inventory levels accordingly. This helps to ensure that they have enough stock on hand to meet customer demand, but not so much that they are tying up valuable capital in excess inventory.Inventory control and management also involves the establishment of reorder points and safety stock levels. reorder points are the minimum inventory levels at which a business should place a new order to replenish its stock. Safety stock levels are the additional inventory that a business keeps on hand to buffer against unexpected demand fluctuations or supply chain disruptions.In addition to these technical elements, effective inventory control and management also requires strong communication and collaboration between different departments within a business, such as purchasing, sales, and warehousing. By working together, these teams can ensure that inventory levels are balanced and that the flow of goods is smooth and efficient.Overall, inventory control and management is a critical aspect of business operations that can have a significant impact on a company's bottom line. By implementing best practices and using the right tools and technologies, businessescan optimize their inventory levels, reduce costs, and improve customer satisfaction.。
管理控制系统（安东尼、戈文达拉扬著）中文版.pdf
管理控制系统(Management Control Systems) 9th[内容简介]本书详细介绍了管理控制系统的性质，应用环境，管理控制程序，管理控制变异等方面的内容。
作者结合多年的研究和教学经验，深入浅出地讲解了组织行为，收入费用中心，战略计划，财务报告分析，服务组织管理，项目管理控制等方面的基本概念和理论，并选取世界知名公司如雀巢，摩托罗拉，通用汽车等公司的典型案例加强读者对管理控制系统的理解。
本书非常适合大专院校管理类本科生，研究生以及企业管理者使用。
第 1 章管理控制系统的实质本章为介绍性章节，其第一部分阐述了在本书标题中出现的三个词汇：控制、管理和系统。
第二部分将重点讲述的管理控制功能同另外两种计划和控制功能：战略设计和任务控制区别开来。
第三部分提供了对本篇内容的一个综述，同时也对每一章的内容给予简单的概括。
1.1 基本概念1.1.1 控制1.1.2 管理管理控制系统是管理者用于保证组织中的成员实现战略的过程。
同简单的控制过程进行对比管理者使用的控制过程同以上描述的控制系统有相同的要素：探测器、鉴定器、受动器和一个通信系统。
探测器报告在组织内部实际发生的情况；鉴定器将这个信息同期望的状态即战略的实现相比较；受动器在真实状态和预期状态存在较大差异时采取修正行动；并且存在一个通信系统，告诉组织人员实际发生的情况，并将其同预期状态进行对比。
然而在管理控制系统和前述例子之间有明显的区别，其中最为重要的有如下几点：1. 不像温度计或体温系统，标准不是现成的，它是一个有意识的计划过程的结果。
在这个过程中，管理者决定组织应该做什么；而且控制过程的一部分是将实际收效同计划作比较。
在许多情况下，计划和控制可以被看成两个相互独立的过程。
然而管理的控制既包括计划也包括控制。
2. 如控制汽车一样，却不同于温度计和体温系统，管理控制不是自动的。
一些探测器(如用于检测组织中正在发生什么的设备)是机械的，但是重要信息经常通过管理者的眼睛、耳朵和其他器官来检测。
control的同义词辨析
control的同义词辨析control有控制;支配;掌管;抑制等意思，那么你知道control的同义词有哪些吗?下面店铺为大家带来control的同义词及辨析，欢迎大家学习!control同义词：control, direct, govern, manage, rule, supervise, administer control同义词辨析：这些动词均有"管理，支配"之意。
control 含义广泛的常用词，指对人或物施以约束或控制的力量。
direct 侧重行使领导或指导权。
govern 侧重指运用任何控制的权力来统治或管理一个国家、一个社会或一个部门，暗含能力和知识的运用。
manage 强调对具体事务机构进行管理，有时含受权管理或处理之意。
rule 强调用绝对或独裁的权力来管理或统治。
supervise 侧重指运用本身的或被授予的权力来管理、检查工作，含监督意味。
administer 指官方的或正式的对事务的管理。
control的例句：1. The couple married in the Caribbean to avoid a media circus.为了摆脱媒体的关注，这对新人在加勒比喜结连理。
2. He heard tires squeal as the car braked to avoid a collision.为避免相撞而刹车时，他听到了轮胎与地面刺耳的摩擦声。
3. To avoid damaging the tree, hammer a wooden peg into the hole.为了不毁坏树，用锤子将一个木栓钉进洞里。
4. Use different colours of felt pen on your sketch to avoid confusion.用不同颜色的毡头笔画草图，以免搞混。
5. I avoid working in places which are too public.我避免在过于抛头露面的地方工作。
管理评审控制程序ManagementReviewControlProcedure
1. 目的Purpose建立一份程序以将管理评审的过程及主要议程文件化，评估可改善的空间，确保持续的、稳定的、充分的和有效的EKC质量管理系统。
To establish a procedure to document the process and primary agenda of issues in the Management Review, to evaluate and assess the opportunities for improvement, to ensure continuing suitability, adequacy and effectiveness of EKC QMS .2.范围 Scope适用于质量管理体系所有部分。
Apply to the entire sections of quality management system.3.定义Definitions3.1 管理评审由最高管理者就方针和目标，对质量和环境体系的现状和适应性进行正式的评价。
Management review： Formal evaluation by top management of the status and adequacy of the quality and environment system in relation to quality and environment policy and objectives.4.职责Responsibility4.1 最高管理者召开质量管理审查会议，并对会议中各项目做出决定。
The top management should call in the Quality Management Review,and do some decision..4.2 相关部门经理/主管应出席管理审查会议，并汇报各负责项目的工作情况及对其它事宜提出意见及建议。
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Management control - a pre-requisite for survivalby Shane Johnson01 Oct 2004Recent years have witnessed major changes in business structure. In general, today's businesses are far more complex in terms of both structure and operation. Increasing recognition is given to satisfying the needs of different stakeholders who include customers, suppliers, employees, local communities, investors, lenders and national governments.We live in a world of change. Organisational success is hugely dependent on how well an organisation is able to predict and respond to changes in technology and the requirements of industrial and consumer-buyers alike. Those organisations that are able to accommodate such changes are likely to continue to prosper. Organisations that fail to recognise or respond in an appropriate manner to changes that occur in both technology and the marketplace may well lose a large share of their sales volumes and in the worst case scenario may be forced out of business.Business units are larger and more complex, often spread over several territories. The growth of multinational organisations and increased globalisation is widely acknowledged and the business environment itself is subject to rapid change. Therefore it is of paramount importance that organisations have effective control mechanisms that will enable management to ensure the survival of the organisation. Management need to be able to focus on adopting the right tactics and actions in order to achieve the goals and objectives of the organisation.While the need for effective management control has never been greater, one should acknowledge how critical the design and operation of effective management control systems are and their interface with accounting information systems. One should also be aware that accounting is one of the many control tools available to management. While it may assume a central position in a control structure it will need to be supplemented by other initiatives.Many accountants subscribe to the view that cash is the lifeblood of an organisation and marketeers are often quick to point out that innovation is essential in order to ensure organisational longevity. However, while one must acknowledge the truth attached to these propositions, from anorganisational control viewpoint, the importance of appropriate information to facilitate the control of the sphere of operations must also be recognised. Without a constant supply of relevant information an organisation would inevitably flounder. An organisation's management information system lies at the heart of the information gathering process and the management accounting system will invariably be an important part of this. The management accounting system produces pertinent information for use by management since it measures activities in terms of its base and (often) other currencies. The multi-currency capability of today's management accounting systems enables management to maintain more effective control relating to what are very often geographically disparate operations.Although many commentators argue that the fundamental nature of management accounting systems and practices remains unchanged, in today's business world management tends to use the accounting systems at its disposal in a far more flexible manner than previously and also uses financial reports to an increasing extent in conjunction with a range of financial and non-financial performance measures.Contingency theory of management accountingThe question arises as to whether or not there is an appropriate accounting-based control system which will suit all organisations in all situations. The answer to this question must be 'no', as organisations vary in size, structure and complexity. What constitutes an effective management control system therefore depends on the circumstances surrounding its use.The question that management accountants need to answer is 'which is the most appropriate accounting-based control system that will best fit the circumstances of our organisation?' In order to answer this question they need to give consideration to the identification of the most important contingent variables and undertake an assessment of their impact on the design of a management accounting control system. These considerations are encapsulated in what has become known as 'the contingency theory of management accounting'.Otley has provided the following widely-used definition of contingency theory:'The contingency theory of management accounting is based on the premise that there is no universally appropriate accounting system applicable to all organisations in all circumstances. Rather a contingency theory attempts to identify specific aspects of an accounting system that are associated with certain defined circumstances and to demonstrate anappropriate matching.'Otley drew attention to the fact that management accountants, in acknowledgement of changing circumstances, have always attempted to adapt systems in order to make them more useful. However, adoption of a contingency approach was novel because it required management accountants to identify and assess the impact of contingent variables on the design of a management accounting control system. Otley concluded that the theory was more successful in identifying contingent variables than it was in assessing their impact on the design of a management accounting control system. He suggested that this could be partially explained by the fact that the theory focused exclusively on management accounting controls whereas, in fact, organisations use a much wider range of overall controls.Many studies have been undertaken and these have concluded that the following are considered to be the major classes of contingent variable:∙environment∙technology∙size∙strategy∙culture.EnvironmentFeatures within the external environment of an organisation that affect the design of an accounting-based control system include its degree of predictability, the degree of competition faced in the marketplace, the number of different product-markets faced, and the degree of hostility exhibited.TechnologyThe nature of a manufacturing process determines the type of costing system that is required and the extent to which costs can be traced to products. The growth in the number of service organisations is also significant since a large proportion of the total cost of the services provided is in the nature of overheads. This, together with the fact that services are often consumed at the time of purchase, will influence the type of costing system used and the extent to which costs can be traced to services.Size and complexityOrganisational size is an important variable which affects both structure and control. It can be frequently observed that as an organisation starts to grow it will initially be organised on a functional basis. As furthergrowth is achieved via diversification, and the organisation becomes exposed to a greater number of product markets, many organisations then choose to re-organise activities into semi-autonomous units. Top management is then able to utilise the accounting control system to measure and compare the performance of its divisions using similar performance measures as those employed to assess the overall performance of the firm.Increasing structural complexity will also lead to an increase in the number of accounting tools used by an organisation, while environmental discontinuity may require new tools to replace those which have become obsolete.StrategyMore recently, attention has been focused on the intervention of corporate strategy as a contingent variable. Much research relating to corporate strategy has centred on classifications proposed by Porter. The majority of contingency theory research focused on the strategy variables cited by Porter has concentrated on the differences between business units pursuing differentiation and low-cost production strategies. A control system is aimed at ensuring that corporate objectives are obtained and thus management attention needs to be placed on the nature of those objectives which are embodied in the overall corporate strategy. Moreover, in any contingency theory, the appropriate matching of controls to circumstances requires the assessment of'effectiveness' which can only be measured by reference to corporate objectives.CultureIt is essential that a management accounting control system is consistent with the value system of the organisation or with the language and symbols that comprise its culture. If not, resistance may well arise and the management control system will lose its raison d'etre as people direct their attention to finding 'work-arounds' in order to 'buck the system'. In much the same vein, new control systems which are perceived as likely to threaten existing power relationships may be resisted by affected personnel.In order to maximise the effectiveness of the management control system, management should always attempt to maintain a corporate culture which is totally supportive of organisational aims, objectives and methods of working and is consistent with the demands of the organisation's business environment.Institutional theoryDuring recent years, accounting has come to be regarded as a social and institutional practice which reflects social relations. Much attention has been focused on the ways in which management accounting practices influence and can be influenced by agencies, institutions and processes. Institutional theory explains the change and stability of institutions by the way the formal organisation structure reflects internally the institutionalised rules of the wider state and society.There is no universally applicable definition of what constitutes an 'institution'. However, one might regard an organisation as comprising the taken for granted assumptions which inform and influence the actions of individual members of an organisation. Habits and customs are very important in this context. It is accepted that organisations do not exist in a vacuum. Indeed, organisations and the management accounting practices within them are dynamic in nature. Thus an organisation may be viewed as a social entity which has two-way links with many interested parties.Miller observed that institutional theorists have argued that formal organisations are driven to incorporate the practices and procedures defined by prevailing concepts of what is rational. The conventions of modern accounting have been identified as a key mechanism for isomorphism between environmental institutions and organisational practices. It is the contention of many institutional theorists that the legitimacy and indeed, survival prospects of an organisation are increased by the incorporation of such 'rational' practices and procedures.Perhaps at this juncture it is useful to try and demonstrate how institutional theory may provide a framework for changes in management accounting. If we take the example of the acquisition of a new subsidiary by a conglomerate, it is quite probable that the board of directors of the acquiring company will require different forms of information in order to monitor the activities of the newly-acquired subsidiary.Practices and procedures will change and this will necessitate changes in the form of the management accounting system. As these rules are introduced and implemented within the newly-acquired subsidiary, new management accounting routines will inevitably evolve. New procedures will be developed and reproduced by those personnel who have been given the responsibility for their implementation. New procedures must work in parallel with many other organisational routines which are already in place and they will be shaped by the existing institutions, ie those taken for granted assumptions about the nature of organisational activities and the relationships between the various members of theorganisation.These new management accounting routines may gain widespread acceptance within the organisation to such an extent that they are regarded as essential features of the management control process. In circumstances where this is so, they can be said to have become 'institutionalised' and assume far greater significance than being just another set of management accounting procedures that the board of directors of the acquiring company require to be implemented.Further readingDrury, C, Management and cost accounting, 6th edition, Thompson Learning Press, 2004.Hopwood, A and Miller, P, Accounting as social and institutional practice, 1st edition, Cambridge Studies in Management, 1994.Otley D et al, Accounting for management control, 2nd edition, Thomson Learning, 1990.Porter, M, Competitive advantage, New York, Free Press, 1985.Shane Johnson is examiner for Paper P5。