Research+on+Cost+Management+and+Cost+Control+of++Estate+Enterprises
关于成本管理在项目管理中的地位和作用中英文对照
关于成本管理在项目管理中的地位和作用中英文对照And the effect on cost management in the project management status in Chinese and English.论文关键词:施工企业项目管理成本管理Keywords: project management for construction enterprise cost management论文摘要:本文主要是作者结合自己做的工作，对工程项目管理中成本管理的具体论述，成本管理对于降低工程项目成本支出，提高施工企业的竞争力，提高项目整体管理水平和经济效益都起到一定的作用。
Abstract: This paper is based on the author's own work, to discuss the cost management in construction project management, cost management to reduce project costs, improve the competitive power of construction enterprises, can play a certain role in improving the overall project management level and economic benefits.并从几个方面讲述了成本管理的重要性,并提出了降低工程成本的几种方法。
And tells the importance of cost management from several aspects, and puts forward several methods to reduce project cost.0、前言0, the在我国的经济体制由计划经济转向市场经济过程中,行业竞争日趋激烈,以建设工程招投标为主要特征的建筑市场已经形成, 行业市场的竞争突出体现在造价竞争上。
中小企业成本管理问题研究——以A企业为例3
中小企业成本管理问题研究——以A企业为例摘要：随着世界经济的飞速发展，我国自改革开放以来，中小企业在我国的数量如雨后春笋几何增长，对国民经济发展起到至关重要的作用。
中小企业大部分存在规模不够大、难以创造良好生产效益等特点，因此对大型企业来说，中心企业资金筹集以及生产效益方面都难以与大型企业相比。
长久以来，中小企业在发展中投入的资源成本较多，而且财务处理上盈利也相对较少，所以中小企业要加强对成本控制方面的管理，并对小企业的成本控制管理机制进行更深层次的研究，建立现代成本管理模式，使企业成本管理得以良好发展。
在本文的研究环节中，以A企业为例，首先，针对企业成本管理的有关概念与方法，进行简单的论述。
然后，就其强化成本管理的重要性，展开分析。
最后，结合目前企业成本管理存在的主要问题，提出富有建设性和前瞻性的对策。
以期促进A企业整体管理水平的提升，并充分保证企业的长久发展。
关键词：中小企业；成本管理；A企业Study on the Cost Management of SMEs—— Take A company as an exampleAbstract: With the rapid development of the world economy, since China's reform and opening up, the number of small and medium-sized enterprises in China has mushroomed. This has played a crucial role in the development of the national economy. Most of the small and medium-sized enterprises are characterized by insufficient scale and difficulty in creating good production efficiency. Therefore, for large-scale enterprises, it is difficult to compare capital raising and production efficiency with large-scale enterprises. For a long time, SMEs have invested more resources in development and have relatively less profitable financial processing. Therefore, SMEs should strengthen management of cost control, and carry out deeper management of cost control mechanisms for small enterprises. Research, establish a modern cost management model, so that enterprise cost management can be well developed. In the research section of this paper, taking A company as an example, first, a simple discussion is made on the related concepts and methods of enterprise cost management. Then, analyze the importance of strengthening cost management. Finally, combined with the main problems in the current enterprise cost management, it proposes constructive and forward-looking countermeasures. In order to promote the improvement of the overall management level of A company, and fully guarantee the long-term development of the company.Key words: Smes; Cost management; A enterpris目录绪论 (1)（一）研究背景及意义 (1)（二）国内外研究现状 (1)（三）研究内容 (3)（四）研究思路与方法 (3)第一章相关理论综述 (4)（一）成本控制的定义 (4)（二）成本控制的分类 (4)（三）成本控制的意义 (5)1．成本控制是降低产品成本、增加企业利润，提高经济效益的重要途径 . 52．成本控制的实施为财务物资的安全提供了制度上的保证 (5)3．成本控制在企业诸控制系统中起着综合的控制作用 (6)4．成本控制是推动改善企业经营管理的动力 (6)第二章中小企业成本管理的现状及其存在的主要问题 (7)（一）中小企业成本管理的现状 (7)（二）A企业背景 (7)（三）中小企业成本管理存在的主要问题——以A企业为例 (10)1．成本控制观念落后 (10)2．成本管理制度不健全，管理体系松散 (11)3．成本控制目标制定不够科学合理，缺乏全面长远意识 (12)4．成本控制缺少全员参与 (13)第三章加强企业成本管理的建议及措施——以A企业为例 (15)（一）树立全新的成本控制观念 (15)（二）建立合理有效的成本控制制度 (15)（三）加快成本管理手段的现代化 (16)（四）制定长期性、全面性和动态性的成本控制目标 (16)（五）以人为本，实行全员控制 (17)（六）提倡创新、提高技术水平、降低成本 (17)参考文献 (20)致谢 (22)绪论（一）研究背景及意义随着经济全球化节奏不断加快，我国的社会主义市场经济体制也进行了优化和进一步调整，也促进我国企业的整体竞争格局发生了重大逆转，企业的市场环境经历了新一轮的洗牌。
项目工程造价的控制及管理研究
1引言项目投资的总费用管理和工程造价管理是两个不同的概念:在投资管理范畴内包含了建设项目的总成本管理,其目的体现在对项目成本进行有效的控制和合理的确定;项目成本管理包含在价格管理范畴内,这样的主要目的是使成本价格控制在合理的范围,以便达到公平性。
在项目成本管理中,政府具有双重身份,一方面是参与其中的运动员,另一方面是监督判定的裁判员。
从宏观上而言,政府根据社会发展的需求以及经济增长的方向,运用经济、法律和行政手段对项目成本进行管理和控制,还具有调节普通商品价格的功能,对市场主体进行定价。
从业主的视角来看,要加强对工程项目成本的动态管理和动态控制。
因此,必须建立一个合理的项目成本约束机制,以提高项目的投资效率。
但从工程承包方的视角来看,应加强工程技术和经济管理,以增加工程效益。
因此,项目成本管理要根据不同的投资对象而定,这也是项目成本管理的基础[1]。
2项目工程造价管理划分项目的造价控制就是对施工项目的总成本进行合理控制,使其达到合理的范围。
工程造价是指工程成本,包括前期工程、勘测设计、施工安装、设备维护和购置、施工单位管理费用、工程建设费用等。
成本的合理确定与有效控制不仅仅是简单的因果关系,更是一种有机的、辩证的关系。
施工项目想做到有效的造价控制,其先决条件是对成本进行合理确定,而合理确定成本又必须建立在有效的成本控制上,二者缺一不可。
无论是对投资者还是业主来说,要获得最大的经济效益,都必须建立正确的成本管理观念,积极地参与到项目的成本管理中去。
工程建设分为5个阶段,第一阶段是投资决策阶段;第二【作者简介】翁振聪（1993~），男，湖北黄冈人，初级经济师，从事工程造价、建筑经济研究。
项目工程造价的控制及管理研究Research on Project Cost Control and Management翁振聪（中建八局第三建设有限公司，南京210046）WENG Zhen-cong(The Third Construction Co.Ltd.of China Construction Eighth Engineering Division,Nanjing 210046,China)【摘要】根据工程建设的不同阶段对工程造价的控制目标进行划分，分析了项目工程造价控制与管理中常见的问题，提出规范化和严谨化投资决策阶段的造价控制方法；在设计阶段，建议采用设计招标方式，加强设计与造价的衔接，优化工程量清单编制流程，加快进度，并确保数据的准确性；在施工阶段应加强对施工组织的审查，确保施工方案合理并符合成本预算，强合同管理、加强监督和审计优化竣工阶段流程。
Research on Cost Control and Management
Research on Cost Control and Managementof Real Estate ProjectQun GaoSchool of Business Administration, Nanjing Institute of Industry TechnologyNanjing 210046, ChinaE-mail:*************AbstractThis paper takes the cost control and the management of real estate project as the object in research, and analyzes andstudies relevant issues. By analyzing the cost structure of real estate construction, this paper identifies problems in costcontrol and management of real estate construction at present. Besides, this paper puts forward measures for costcontrol and management of real estate construction, with the hope of offering useful ideas for this issue.Keywords: Real estate project, Cost control, ManagementAlong with the fast development of China’s economy, the real estate industry has achieved wonderful successes, pullingeconomic development significantly, and contributing a lot to China’s economic development. Today, real estateconstruction assumes more tasks. In 2008, 3,000 billion RMB enters realestate construction. The cost control andregular management of real estate construction turns into the focus. For real estate construction projects, the investmentis lasting and high. And lots of agencies, institutions, and people take a part in real estate construction projects.Therefore, the cost control and management is more complicated and has multiple levels. Once the construction cost isout of control, it will lead to a great waste and will bring about more pressures for property management in later. A nicecost control is meaningful for the whole real estate construction project. To realize better cost control and managementof real estate construction is important for today’s harmonious society.1. Cost Structure of Real Estate Construction ProjectThe cost of real estate construction is composed of four parts.The first part is the land cost, accounting for 30% of the total cost. It mainly refers to cost for building land, greeningland, equipped facility land, and property management land.The second part is the construction installation cost, as the main body of real estate construction cost, accounting for20%-50% of the total cost. Among the construction installation cost, materials cost the most, accounting for 60% ofconstruction installation cost.The third part is the cost for equipments and machines, accounting for 1%-3% of the total cost. This part is mainly formeeting the needs of operations, management, and maintenance.The fourth part is other cost, accounting for more than 15% of the total cost. It is difficult to control this part. It mainlyincludes the cost for investigation and design, the cost for project supervision, and the cost for infrastructure. In special,the management cost usually surpasses the budget, which is the largest part that is hard to control in real estateconstruction. The management cost is only accounting for 1% of the total cost. But the absolute amount is large. It iseasy for the construction company costing more in management.2. Problems in Cost Control and Management of Real Estate Construction At present, serious problems exist in the cost control and management of real estate construction. For example, for somereal estate construction, the design is earlier than the study of feasibility, which makes the later turn into useless. Inbidding, some construction companies perform illegally, which makes the bidding fail to control project cost well. Thepopularization of assigned subcontracts and various subcontracts serve as potential threats for project quality. The delayfor project payment, especially for workers’wages, is serious. Someprojects can not manage the changes of designs.Construction companies fail to follow the designs completely, which may lead to larger costs for construction. Someconstruction companies emphasize on the control of quality and period but fail to control the cost. All these activitiesmake the cost of real estate construction out of control in China, which is harmful for the sustainable and healthydevelopment of real estate industry.International Journal of Business and Management December, 20091432.1 Fail to Estimate the Project ExactlyInvestment estimation is performed at the very beginning, namely in the study of feasibility. Present compilation ofstudy of feasibility is lack of details. No effective items to control the number of project. The estimation has a lowerpreciseness. Besides, the study of feasibility has no necessary investigation. Some potential geological disasters can notbe identified effectively, which leads to the rise of costs. Although some companies make “details for implement”, theeffect is poor. In order to establish the project, some companies may reduce the number of project and decrease costs.2.2 The Compilation of Project Budget Has Poor ReliabilityAt the stage of design, the investigation is far from sufficient. Some fundamental materials for design are inexact. As aresult, the design may be irrational and will be changed significantly in construction, which causes the poor reliabilityof budget.2.3 Working Drawing Budget is UnpracticalAt the working drawing design stage, compile the project budget according to the design. The working drawing budgetis to calculate the cost of design. The rationality of working drawing budget is about how to organize the constructionand how to reach the design requirements by what kinds of methods, plus how to arrange the construction period, andhow to manage workers and machines under different seasons, according to scientific designs. All these tasks aresupposed to be arranged by construction companies. For design companies, to compile the budget is unpractical.2.4 Do not Follow Basic Construction Procedures and Can not Control CostsFor some projects, time is urgent. Therefore, the design is maybe imperfect. And the construction does not follow thebasic procedures strictly. Sometimes, the study of feasibility turns into useless papers. As a result, the estimation and thebudget can not control the project cost effectively.2.5 Contract is not Managed Well, Especially for Subcontracts and External WorkersSome real estate developers neglect to manage contracts. They do not follow the terms written in contracts strictly.Besides, some developers can not calculate the cost of project quantities correctly. They are incapable of managingexternal workers effectively.2.6 Irregular Management and Many Changes for ProjectReal estate developers can not design properly and have to change the management methods. Or, the execution is weak.They can change the design as will. Then, the scale of project is increasing and the cost is rising.2.7 The Financing Structure is Unreasonable and Depends on One Financing Channel too Much, Which Contributes tothe Rise Of CostsAt present, the funds for real estate construction in China are mainly from domestic loans, foreign funds, self-collectedby construction companies, and other sources. Although financing ways are few and some are immature, limits are more.Sometimes, funds can not arrive in time. In order to insure the process of project, the construction companies have toapply loans from banks. Therefore, a large proportion of construction funds are from banks as loans. And the creditperiod is long and can not match with investment return. The characteristics of real estate industry determine thelagged-behind investment return. One financing channel increases risks and costs, which leads to the accumulation ofloan balance in banks, increasing construction costs and pressures for later in operation.2.8 Cost Management is Unscientific. Lack the Idea of Cost Control. System is Imperfect. Management Cost Is HighBy auditing lots of projects, we find that management is one of factors that cause overspending. Main items that causeoverspending include management fees, compensation fees for removing, and supervision. Main reasons include: Lacka perfect cost control system and can not manage and control the cost systematically, which makes it hard to identify theout-of-control of cost in time. Lack the idea of cost control and the constraint mechanism. Project managers are alwaysfocusing on quality and construction period, but not cost control. The absence of system makes the expenditure moreirregular. No integrated standards for management fee are effective. Workers are more than necessary in constructioncompanies.3. Measures for Cost Control and Management in Real Estate Construction3.1 Build Up a Scientific Management System for Real Estate Construction and Perfect Relevant Equipped Measures(1) The key for cost control is to build up a scientific management system, perfecting relevant equipped measures, andactualizing the separation of “investment, construction, management, and use”.(2) Reform present construction procedures and make the construction more rational. Simplify administrative approvalprocess and strengthen the approval system.(3) Build and perfect the supervision of government. Impose effective supervision over real estate project’sV ol. 4, No. 12 International Journal of Business and Management144investigation, design, bidding, construction, and supervision. Perfect the supervision in construction.(4) Regulate the investigation, the design, the bidding, and the construction in project. Avoid false bidding and reducepotential risks.(5) Build a supervision system for investigation and design. Improve theeffectiveness of cost control at the verybeginning.3.2 Build and Perfect the Cost Control System and Implement a Whole-Process Control Over CostsBuild and perfect the cost control system. Form an organization to control cost during the process of design, bidding,construction, management, and building. Build and perfect a cost management duty system. Build a cost control systemthat focuses on project managers, which can help to predict costs and make decision. Build an information managementsystem for cost control to actualize information feedback and process. Information system can help to offer pre-warningfor errors, analyzing reasons, advancing suggestions, and realizing a dynamic management of cost control. Make uprelevant standards for operations. Optimize business operations. Apply leveled empowerment and management.Establish the responsibilities of positions. Build a check and incentive mechanism for cost supervision. Make upstandards for cost control. Inspire workers’motives for cost management.3.3 Emphasize on Designs, Strengthen Contract Management, Be Strict with Design Changes, and Regulate theProcedures of ChangesDesign is the most important ring for cost control in real estate construction, which can directly impact the constructionperiod and investment scale. Therefore, it is necessary to select a design company carefully, checking its quality,experience, and general competence. By following the principle of convenience, select reasonable design indexes andcontrol construction cost. Select the scheme properly and optimize the design to decrease the investment cost.Strengthen contracts management and supervise subcontracts and external workers. Control the changes of designstrictly. Build a system for changing designs. Set limits for procedures of changing.3.4 Enlarge the Financing Channels and Optimize the Debt Structure. Decrease Financing Risks and Reduce CapitalCostsEnlarge financing channels further. Absorb more funds to participate into real estate construction. Decrease the size ofloans from banks and avoid too much dependence on banks. Reduce capital costs. Construction companies should try toget fiscal low interests and official allowance. Explore new financing channels, such as assets reengineering, stockfinancing, issuing corporate debts, short-term financing, BOT, auction, listing in market, and absorbing foreign funds.3.5 Control the Removing Fees(1) The government takes a part in land expropriation and removing. The government can help to solve this mostdifficult issue. In perspective of costs, it is more economical than solving this issue by the construction company.(2) Make up a system for compensation standards. The government can issue a series of standards for compensation incertain region. Then, the compensation will be fairer, which can benefit the stability of society.(3) Ensure the compensation. At the very beginning, it is necessary to take the compensation into consideration,avoiding the misuse of compensation. Whether the compensation can reach its owner is an extremely important issue.(4) Make the design be preciseness as much as possible. Ensure the predictability of land expropriation. Meanwhile,owners should prepare well for the construction. Shorten the time distance between design and construction. Besides,coordinate the relationship between the construction company and the local government. Deal with the illegal buildingproperly.(5) For land be used for certain period, the contract can restrain the construction company for the quantity, the type, andthe time. Or, the construction company is responsible for the expenses of land be used for certain period. Owners canapply relevant certificates.3.6 Control Management Costs and Reduce ExpenditureThe construction company should strengthen internal control. Perfect the system. Build an effective constraintmechanism. Stop conspicuous consumption and improve the consciousness of saving. Reduce management costs.(1) Build up the system. Strengthen the construction of financial system. Perfect the financial management rules. Makeup relevant regulations for expenditure. Standardize the approval of expenditure. Establish the responsibilities ofpositions and work standards.(2) Apply the budget control and execution system. Compile a management budget and follow the budget strictly.Check the costs according to financial system and the budget. Analyze and examine the expenditure indexes. Allocatethe management budget among functional sectors. The later can puts forward suggestions for the use of managementfees. Financial sectors should compile the plan for expenditure bybalancing the management expenditure. After theInternational Journal of Business and Management December, 2009145approval, all sectors can compile the month expenditure plan.(3) Sign a target and responsibility contract for cost control. The construction company and relevant functional sectorscan sign a target and responsibility contract for management cost, controlling the cost based on the contract and plan.Management expenditure should follow the approval procedures and authorities. Control the cost by plans and apply thetarget check system. Management expenditure should be associated with the process of construction, ensuring thenormal, legal, and reasonable expenses.4. ConclusionThe cost control and management of real estate construction is a systematic project. Its success depends on allparticipators’dedication. The guidance thought for cost control and management of real estate construction is inaccordance with the idea of building a resource-saving society in China. This paper is supposed to exert certain effecton China’s real estate construction, with the hope of benefiting the cost control and management of real estateconstruction in future.ReferencesDong, Pan. (2005). Civil Building Project Supervision. Dalian: Dongbei University of Finance & Economics.Gao, Qun. (2007). Bidding for Construction Project and Contract Management. Beijing: China Machine Press.Ma, Libin. (2009). Confirmation and control of project cost in the construction process. Transpo World, No.11(2).P22-23.Qian, Kunrun. (2003). Architectural Engineering Quota and Budget. Nanjing: Southeast University.Zhang, Sufei. & Gao, Qun. (2007). Analysis of Real Estate Investment. Beijing: China Machine Press.。
同济大学张雄教授团队获日内瓦国际发明展特别金奖
[１] 李雪. 建筑企业会计对工程项目成本核算的处理[Ｊ]. 企 业改革与管理ꎬ２０１８(１) :１３８ － １３９.
[２] 王东岩. 建筑施工企业工程项目成本核算的要点[Ｊ]. 企 业改革与管理ꎬ２０１７(１３) :１２６ ＋ １４３.
[３] 马广里. 成本核算在建筑施工企业工程项目管理中重要 性分析[ Ｊ] . 建材与装饰ꎬ２０１７(２０) :１３１ － １３３.
４ 结语
近年来ꎬ我国施工企业发展速度越来越快ꎬ同时 与国外施工企业的联系也越来越多ꎬ施工企业在迅 速发展与世界接轨的同时ꎬ更不能忽视成本核算这 一最为基础的工作ꎮ 工程成本核算是施工企业获取 利润、制定策略等工作开展的直接依据和前提ꎬ是施 工企业健康良好发展的技术保证ꎬ工程成本核算的 管控研究就显得十分的重要ꎬ希望本文能够引起相 关从业者的重视ꎬ进一扩充成本核算的理论体系ꎬ 促进我国施工企业快速向前发展ꎮ
以手续完备且审核无误的原始凭证( 单据) 为依据ꎬ 从而进行成本核算ꎬ填制会计账册ꎬ汇总财务报表ꎬ 做到会计信息真实可靠和内容完整ꎮ
(５) 按照造价控制计算的特点ꎬ如材料的计价、 材料差别的调整以及已完成工程等内容ꎬ核算时前 后各阶段必须保持一致ꎬ不得随意变更ꎮ 如需变更ꎬ 应按照财务的相关规定执行ꎬ以保证核算程序合规 合法ꎮ
作者简介:舒 忠 安 ( １９８２ － ) ꎬ 男ꎬ 安 徽 天 长 人ꎬ 讲 师ꎬ 硕 士ꎬ ２００９ 年 ７ 月硕士研究生毕业于中北大学技术经济及管理专 业ꎬ现从事教学工作ꎮ
收稿日期:２０１９ － ０２ － １６ (编辑 李江华)
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外文文献原稿和译文COST MANAGEMENT AND PRODUCTION CONTROL FOR CONSTRUCTION COMPANIES
毕业设计（论文）外文文献原稿和译文姓名：专业：会计班级：学号： 2指导教师：外文文献原稿和译文原稿COST MANAGEMENT AND PRODUCTIONCONTROL FOR CONSTRUCTION COMPANIESMarchesan, P.R.C.; Formoso, C. T.ABSTRACTConstruction, like other industries, has been experiencing profound changes involving both the business environment and internal organization. In this context, new cost management information that provides better understanding and helps managing increasingly turbulent and complex production processes is needed. Activity-based costing (ABC) has been suggested as the leading contender method to replace traditional cost accounting systems, due to its capability to make the processes and activities performed in the organization more transparent and observable.This paper reports the main results of a research project which aimed to develop a cost accounting system capable of providing useful information to manage production processes in construction and devise a model that integrates this system to the Production Planning and Control process, based on the new operations management paradigm and on the ABC ideas. The study involved three case studies, a series of interviews with construction managers and the development of prototype software.The main conclusions of this research work are that the cost information provided by the proposed management accounting system (a) makes the production processes more transparent; (b) helps to identify production inefficiencies; (c) encourages managers to introduce corrective actions; and (d) allows the evaluation of corrective actions to be undertaken. The study also indicated that the proposed model has contributed to establishsystematic procedures for production control concerned not only with time management but also with cost management.KEY WORDS：Cost management, activity-based costing, lean construction, production control.1. INTRODUCTIONOver the last decades, many industrial sectors have been experiencing profound changes involving both the business environment and the internal organisation. This process has been so deep and radical as to suggest that a new operations management paradigm has emerged (Bartezzaghi, 1999; Koskela, 2000). In this new competitive and turbulent environment, effective cost management information has become extremely important to drive improvement efforts (Johnson & Kaplan, 1987).However, besides the environmental, managerial and technological changes occurred in the last thirty years, the existing traditional cost management systems are very similar to the ones that have been used since the mid Twenties (Johnson & Kaplan, 1987). In the face of all these changes, traditional cost account information has become mostly irrelevant and even dangerous for managerial purposes (Ploss, 1990). According to Johnson & Kaplan (1987), traditional management accounting information tends to be too late, too aggregated and too distorted to be relevant for production planning and control.The failings of the traditional management accounting systems have three important consequences. Firstly, these systems cannot provide accurate product cost. Costs are distributed to products in a simplistic and arbitrary way that usually does not represent the real demand imposed by each product on the company's resources (Johnson & Kaplan, 1987). Secondly, traditional management accounting systems fail to stimulate decisions that can affect the overall production result. Managers are sometimes encouraged to accomplish short-term goals by reducing expenses with training and investment, or even produce to stock. Although effective in short term, these decisions can seriously affect future results (Goldratt & Cox, 1992). Finally, the cost management information provided by the traditional systems is of little help to managers in their effort to improve production performance. The information provided is past-oriented and too aggregated to be useful inplanning and control decisions, because these systems are developed mostly to satisfy fiscal and financial needs. The lack of transparency allied with the lack of timeliness prevents the traditional cost information to help in the identification and correction of production flow inefficiencies.Particularly in the construction industry, the inadequacy of cost accounting systems has resulted in the dissociation between the cost management and the Production Planning and Control processes. In general, construction cost control consists basically of monitoring actual performance against cost estimates and identifying variances. According to Ballard (2000), the traditional control methods based on the detection of variances appears to assume that the causes of deviation will be apparent and the appropriate corrective action obvious. As a result, the traditional cost control systems has been much more useful to manage contracts than production (Howell & Ballard, 1996; Koskela, 2000).Since the Eighties, some alternatives for traditional cost accounting systems have been developed, aiming to regain the managerial relevance of cost information. One of these alternatives is the Activity-Based Costing (ABC) method, which has been suggested as the leading contender to replace traditional cost accounting methods due to its capability to make the processes and activities performed in an organisation transparent and observable. Over the past decades, ABC has helped many manufacturing and service organisations to improve their competitiveness by enabling them to make better decisions based on cost information.2. BACKGROUND FOR THE RESEARCHConstruction cost control systems has been the subject of a myriad of studies. Despite their relevance in terms of both improving the cost estimate structure and integrating cost and schedule, they have hardly contributed to the integration of cost management and production control systems. Besides the fact that construction cost control systems have not changed much since the Seventies, cost management and productioncontrol are still treated independently, as separated systems.From a managerial point-of-view, the effort to develop, implement and operate a cost system is justifiable only when the cost information provides effective support for decision making (Johnson & Kaplan, 1987; Krieger, 1997).Activity-Based Costing has been increasingly adopted in many industrial and service firms as a method to improve cost management in complex production systems. Despite some similarities to the cost centre method or other traditional costing methods (Horngren & Foster, 1990), the underlying philosophy of ABC is considerably different. ABC is a costing system that is based on the idea that activities consume resources and product /services consume activities.The method is basically a two-stage approach for allocating indirect costs to products based on cost drivers of various levels. In the first stage, resource costs (labour, equipment and power) are assigned to those activities performed in the organisation. During the second stage, activities costs are assigned to the cost objects based on selected cost drivers (e.g., machine set-up, quality inspection and material handling activities), which express a causal relation between the activity demand and the cost object considered. Besides the fact that ABC permits to directly trace manufacturing costs to products, it is possible to determine the costs related to objects different from products, e.g., product family, services and clients.However, the main contribution of ABC to the operations management area is the process view incorporated by the method. The information produced by ABC cost systems can increase process transparency, providing guidance to identify non-valueadding activities and take the necessary corrective actions (Kaplan & Cooper, 1995).Notwithstanding the benefits of its application, ABC presents some drawbacks when compared to traditional cost systems. Perhaps, the most important one is the larger amount of data usually needed in ABC systems. Indeed, according to some authors (Krieger, 1997; Cokins, 1999), the excessive level of detail is a major cause of unsuccessful ABC implementations. This problem can be even worse when one considers unstable and complex production processes, such as those observed in the construction industry.Despite its wide utilisation in manufacturing companies and its capability to increase the transparency of production processes, ABC has been poorly discussed in the construction literature. The few existing studies usually restrict the discussion of ABC concepts to academic applications (Maxwell et al., 1998). Therefore, there is a clear need to discuss the use of ABC concepts and principles in the construction environment. As othermanufacturing concepts and practices transferred to construction, ABC has to be translated and adapted (Lillrank, 1995).3. AN APPLICATION OF ACTIVITY-BASED CONCEPT IN THE CONSTRUCTION INDUSTRYThis paper suggests an integrated model of cost management and production control for construction companies, which is strongly based on concepts related to production planning and control proposed by Laufer & Tucker (1987) and Ballard & Howell (1998). In this model, four subprocesses are identified: the preparation, the production planning and control process itself, the evaluation process and, finally, the cost management system.The information generated by the cost system is introduced into two different control cycles (figure 1) - one is continuous and the other is intermittent. The first is a continuous feedback for long and medium term planning. The aim is to encourage a process of continuous improvement to happen, enabling the managers to identify and correct problems in real time. In the intermittent cycle, cost information is used in the planning evaluation process, aiming to improve the production planning and control process and support decisions to be taken in future projects.Figure 1: An Integrated model for cost management and production control inconstruction companies.ABC was chosen as the conceptual basis of the proposed system for its capability to provide a better understanding about the processes and the activities performed, as well as for its affinity with the new operations management ideas.There are two basic groups of resources that are involved in production: those that perform the work - named production resources -and those that are the object of work typically materials. Production resources are those that can add value to the products. Considering that the cost management of materials is an issue much discussed in literature, this paper focuses on the application of ABC to the management of production resources.Construction production processes tend to be extremely variable. This variability involves not only that caused by manual labour, but also the variability of the process configuration itself. In such a context, the use of a classical ABC structure would demand too many activities, overburdening the cost system.For that reason, a different cost allocation structure was proposed. As shown in figure 2, activities were decomposed into tasks and operations. Resources are consumed by operations and the operations are demanded by different tasks. Differently from typical ABC structures, a restricted set of operations is employed to describe and analyse any construction production process. However, in practice, some resources, such as employees or subcontractors, are typically assigned to tasks. For such resources, cost assignment is made upstream, i.e., from tasks to operations.Figure 2: Cost Allocation Model - adapted from ABCOne of the main challenges in the application of the proposed cost allocation model is the definition of an adequate set of operations. Firstly, the conceptual difference between process and operation must be observed (Shingo, 1988). Briefly, process refers to the material flow and operations refers to the human and the equipment flow. The cost system presented in this work is focused on the operations axis, i.e. the subjects that perform the work.Secondly, the existence of different process types should be recognised (Shingo, 1988). Despite the fact that any process - essential, contributory or preparation, and post-adjustment (figure 3) -consists of the same categories of activities -waiting, inspection, moving and processing -the nature and the purpose of an operation differ considerably in each of those process types.Figure 3: Classification of processes (adapted from Shingo (1988)).In this study, essential processes were defined as those that add a permanent component or prefabricate a permanent component to the owner-specified facility (Pregenzer et al., 1999). Clearly, the definition of what is essential or contributory could be different depending on who classifies the process: owner, contractor, subcontractor or layman. Preparation, post-adjustment and contributory tasks are necessary for the execution of essential activities, but do not directly add a permanent component to the facility, i.e. do not directly add value for the owner. For example, using current methods, formwork must be built for a concrete column to be cast, but the construction of the formwork itself doesnot add a permanent component to facility and, therefore, does not add value for the owner.The following set of operations was defined for the proposed cost system:·Processing: a conversion operation that intersects an essential process. It is a conversion activity that adds a permanent component or prefabricates a permanent component of the owner specified facility, e.g. pouring concrete on slabs, bricklaying, electrical wire installation. Only processing may add value to the final product from the owner point of view;· Pre-processing: a conversion operation that intersects a contributory process, which is a prerequisite of an essential process. Pre-processing operations are considered to be non-value adding, because it does not add a permanent component to the final product, e.g., formwork construction, and scaffolding assembling;·Post-processing: also a conversion process that intersects a contributory process, which, in this case, is subsequent to an essential process, e.g. formwork and scaffolding disassembling;·Moving: an operation in which any material is moved. This operation may belong to either essential or contributory processes;·Cleaning: an operation dedicated to remove rubbish and waste materials from workstations or from construction sites. It belongs to preparation and post-adjustment processes;·Adjustments and corrections: a conversion operation related to both the correction of defects (rework) and the adjustments required by the different production methods;·Travelling: an operation in which a workman travels from one point to another. This operation does not belong to any process, i.e., it does not intersect any material flow;·Waiting: it corresponds to those idle times caused by inclement weather, production disruptions or physiological needs. Like travelling, it does not belong to any process.This set of eight operations has been specifically proposed for this study, considering its objectives and the resources available. In other studies, a different set could be suggested, depending on the cost-benefit analysis of data collection and processing.3.1 DATA GATHERING AND ANALYSISDespite the fact that it is possible to collect data on site, the perception of managersand employees was used in this study to evaluate the intensity which each operation is demanded by each different task. This decision was made due to the difficulty of incorporating objective methods, such as work sampling and work study, in small and medium sized construction companies as systematic procedures for measuring the time spent performing each operation. Moreover, the relative short duration of several construction tasks would imply in the need of making a great number of observations during a very short period of time – sometimes about half a day – in order to get statistical validity.According to Drucker (1995), it is necessary to rely on assessment and judgement rather than on direct measurement when objective measures are nearly impossible to obtain. Furthermore, perception has been successfully used with such purpose in several cases of ABC implementation (Brimson, 1991). Although the use of perception is a limitation of this study, objective measures might be used when the processes are reasonably stable and the proper resources are available. In such situations, objective time measurements can also be used to validate data collected through the perception-based measurement.In general terms, the procedure adopted in this study consisted of measuring the total amount of resources spent in each task (total man-hour) and then determining the intensity that each task demanded from each operation. The time demanded by each operation was evaluated by the managers and the foremen through the assignment of an index (0 to 10) which express the relative intensity of each operation.To illustrate the data gathering and analysis process, consider the example provided in table 1. The table represents a daily register of the tasks performed in a construction site. Each line in the table corresponds to a specific task, defined as a unique combination of an action (e.g. casting, assembling or digging) to be performed on a physical element (e.g. beams, columns, windows or pipes), located in a zone (e.g. a building, a level, an apartment, or a room). For each task, the total cost is given by the multiplication of labour cost per hour and the task duration. For example, assuming that each worker (JJ) cost $40,00 per hour, the task of "pouring concrete on the 14th floor's slab" costed $160,00.Table 1: Cost System Input Data – ExampleThe second step consists of distributing the task cost among the set of operations considered. For every tasks an intensity index is assigned to each operation based on the perception of managers and employees. Accordingly to the assigned index, a share of the task cost is allocated to each operationFinally, the cost assignment to cost objects depends on how these are defined. A cost object might be defined as an element, as a zone, or as a combination of both element and zone. Once defined the cost object, the costs of all those tasks that match the cost object definition are summed up to determine its total cost.CONCLUSIONSThis paper reports the main results of a research project which investigated the application of ABC concepts to improve process transparency in construction cost control.A cost allocation model was suggested aiming to translate and adapt the method for the construction industry context. The need to integrate the cost management information in the production planning and control process was also stressed. Three case studies were carried out, in which the proposed cost system was successfully implemented.The main contributions of this paper are presented below:·The proposed cost system has demonstrated the capability of providing relevant information for production management. Its implementation has increased production processes transparency, making visible important aspects usually neglected by traditional cost systems. The cost information encouraged discussion and reflection about the way production process are managed and performed. In this way, it helped to identify production inefficiencies, as well as to evaluate the corrective actions that were undertaken. The great benefit of the proposed cost system, when compared with operational analysis techniques such as first run studies, work sampling and craftworker questionnaires is that it enables toquantify and evaluate processes costs distribution in a systematic way. The proposed system can be continuously operated by the construction companies, allowing them not only to identify but also to quantify waste, so that corrective actions can be properly evaluated before hand in terms of cost.;· the adoption of ABC concepts in the construction industry demands the translation and adaptation of such concepts in order to create a manageable cost system. The cost allocation model suggested in this paper uses "operations" as the main unit for process analysis. Instead of hundreds of activities, a restricted set of operations, which incorporates the flow and value views by differentiating the value adding from the non-value adding operations, is employed to describe and analyse any production process;· the integration of cost information in the production planning and control process is essential so that systematic procedures for production control concerned not only with time but also with costs can be established.REFERENCESBrimson, J. A. (1991) "Activity Accounting: an activity-based costing approach" John Wiley & Sons, Inc, New York.Ballard, H. G. (2000) "The last planner system of production control". Thesis submitted for the degree of Doctor of Philosophy, Faculty of Engineering, The University of Birmingham. Birmingham, 137pp.Ballard, H. G; Howell, G. (1998). "Shielding production: an essential step in production control". Journal of Construction Engineering and Management, 124(1): pp. 11-17.Bartezzaghi, E. (1999) "The evolution of production models: is a new paradigm emerging?". Intern. J. of Oper. & Prod. Mgmt, 19(2), 229-250.Drucker, P.F. (1995) "The information executives truly need". Harvard Business Review, Boulder, 73(1), 54-62.Goldratt, E.M. and Cox, J.F. (1992). "The Goal: a process of ongoing improvement". 2nd ed., North River, Great Barrington, 337p.Horngren, C.T.; Foster, G. (1990) ―Cost accounting: a managerial emphasis‖. 7th ed. Englewood: Prentice-Hall. 964 p.Howell, G. and Ballard, G. (1996) ―Can project controls do its job?‖. Proceedings of the 4th annual conference of the International Group for Lean Construction, Birminghan, England.Johnson, H.T. and Kaplan, R.S. (1987) "Relevance lost: the rise and fall of management accounting". Harvard Business School, Boston, 269pp.Kaplan, R.S. and Cooper, R. (1995) "Cost and effect" Harvard Business School Press, Boston. 376pp.Koskela, L. (2000) "An exploration towards a production theory and its application to construction". Dr. Thesis, Technical Research Centre of Finland, Helsinki, 296pp.Krieger, J. (1997) "Establishing activity-based costing: Lessons & Pitfalls". Newspaper Financial Executives Quarterly, 3(4), 14-17.Laufer, A. and Tucker, R.L. (1987) "Is construction project planning really doing its job? A critical examination of focus , role and process". Constr. Mgmt, and Econ. London, 5(3), 243-266.Lillrank, P. (1995) "The transfer of management innovations from Japan". Organisation Studies, 16(6), 971-989.Maxwell, D.A.; Back, W.E. and Toon, J. (1998) "Optimazation of crew configurations using activity: based costing". J. Constr. Engrg. and Mgmt., ASCE, New York, NY, 124(2), 162-168.Ploss, G. W. (1990) "Cost Manufacturing: dawn of a new era". Production Planning & Control, London, 1(1), 61-68.Pregenzer, L.J.; Seppanen, P.J.; Kunz, J.C. and Paulson, B.C (1999) "Value-added assessment of construction plans". J. Constr. Engrg. and Mgmt, ASCE, New York, NY, 125(4), 242-248.Shingo, S. (1988). "Non-Stock Production: The Shingo System for Continuous Production" Productivity Press, Cambridge, Massachusetts.译文建筑公司的成本管理和生产控制Marchesan, P.R.C.; Formoso, C. T.摘要建筑和其他的行业一样，在商业环境和内部的组织结构方面已经经历了意义深远的变革。
成本管理中英文文献对照及成本控制参考文献
成本管理中英文文献对照及成本控制参考文献参考文献 1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance Gee Co.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to CostCutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997. 11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 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. 13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004. 14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.6 16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。
管理信息系统 作业题目及答案(双语)
1. Which four reasons do make IT a difference to the success of a business? Explain them simply. IT对于企业的成功有哪4个方面的原因，简单说说。
There are four reasons why IT makes a difference to the success of a business:1) Capital management 资产管理a) IT is the largest single component of capital investment in the United States.b) About $1.8 trillion is spent each year by American businesses.c) Managers and business students need to know how to invest this capital wisely.d) The success of your business in the future may well depend on how you makeIT investment decisions.2) Foundation of doing business 业务流程建设a) Most businesses today could not operate without extensive use of informationsystems and technologies.b) IT can increase market share.c) IT can help a business become a high-quality, low-cost producer.d) IT is vital to the development of new products.3) Productivity 生产力a) IT is one of the most important tools managers have to increase productivityand efficiency of businesses.b) According to the Federal Reserve Bank, IT has reduced the rate of inflation by0.5 to 1% in the last decade. For firms this means IT is a major factor inreducing costs.c) It is estimated that IT has increased productivity in the economy by about 1% inthe last decade. For firms this means IT is a major source of labor and capitalefficiency.4) Strategic opportunity and advantage 战略机会和优势a) Create competitive advantage: IT makes it possible to develop competitiveadvantages.b) New Business Models: Dell Computer has built its competitive advantage on anIT enabled build-to-order business model that other firms have not been able toimitate.c) Create new services: eBay has developed the largest auction trading platformfor millions of individuals and businesses. Competitors have not been able toimitate its success.d) Differentiate yourself from your competitors: Amazon has become the largestbook retailer in the United States on the strength of its huge online inventoryand recommender system. It has no rivals in size and scope.2. What are three dimensions of the IS? Explain them simply. 信息管理的3个维度是什么，请简单说说。
企业成本费用控制研究—以比亚迪股份有限公司为例
目录摘要 (1)Abstract (1)引言 (4)1相关概念界定 (4)1.1 企业成本管理含义 (4)1.2 影响企业成本管理的因素 (5)1.2.1 企业内部因素 (5)1.2.2 采购价格 (5)1.2.3 采购数量 (5)1.2.4 市场供需状况 (6)1.2.5 运输方式 (6)2 比亚迪公司简介及成本费用控制现状 (6)2.1 比亚迪公司介绍 (6)2.2 比亚迪公司成本费用控制现状 (7)2.2.1规划设计成本控制 (7)2.2.2供应链成本控制 (7)2.2.3研发成本控制 (7)2.2.4人力资源成本控制 (8)2.2.5物资采购成本控制 (8)3 比亚迪成本费用管理中存在的问题......................... 错误!未定义书签。
3.1 企业管理者的市场意识不强 (9)3.2 企业创新能力不足 (10)3.3 企业管理者短期行为的制约 (10)3.4 缺乏有效的成本激励机制 (10)4 强化企业成本费用管理的对策建议 (6)4.1 强化战略成本管理意识 (6)4.2 创新成本管理方法 (12)4.3 实施全面成本管理 (7)4.4 建立有效的成本激励机制................................ 错误!未定义书签。
4.4.1 形象激励 (8)4.4.2 目标激励 (9)4.4.3 榜样激励 (9)4.4.4 制度激励 (9)结论 (9)参考文献 (10)致谢.................................................... 错误!未定义书签。
摘要现在，企业管理当中的一项重要环节和组成部分就是成本管理。
由于运营成本属于一项重要的财务指标，也能够直接反映公司的盈利状况，所以企业管理者更加重视成本管理工作。
并希望借助一系列措施达到减少成本支出，让公司获取更大经济效益的目的。
但是国内在成本管理方面做出的学术研究比较缺乏，至今仍然没有建立一个比较完善的理论体系。
英文文献Cost Management And Investment Control
Co st Management And Investment ControlAbstractThe works of construction products and other goods and services subject to the same impact on the law of value, so in the 21st century, especially after the accession to WTO, project bidding price formation mechanism is the main characteristics of the market price of the project is divided in a unified, uniform measurement unit, unified in terms of engineering and consumption of fixed rules on the basis of the implementation of market, competition fees. Bidding the project in particular because of the international bidding for the project are a great deal of risk, so prices at the bidding decision-making process of construction and engineering of our bidding price must be effective control. The first to be carried out not only the financial decision-making, corporate contractors in accordance with the different ways, according to market conditions, its technology, economic strength, through the financial decision-making self-quotation. Second, it is necessary to exercise effective control, both the project bidding price by the form of the contract price is fixed.By design, material procurement, construction management on the implementation of bidding for the effective control of prices.Kye words: project bidding prices and price control mechanismProject cost management is the basic contents to determine reasonable and effective control of the project cost. Described the current stage of the project cost management situation on the strengthening of the various stages of construction cost management of the importance of and raised a number of key initiatives.Project construction central task is to realize the project goals. From the objective sense, investment to achieve the goal of economic benefit is owner real embodiment, and project cost determination and investment of effective control of the engineering construction management is an important and indispensable part of project management has a special position. As China's economic system reform, the nationaleconomy continues to develop, how to strengthen the engineering cost management, improve the project investment benefit? This is what the current investment and cost reform a major issue.As the project cost to the project runs through the entire process, stage by stage can be divided into Investment Decision stage, the design and implementation phases. The so-called Project Cost effective control is the optimization of the construction plans and design programs on the basis of in the building process at all stages, use of certain methods and measures to reduce the cost of the projects have a reasonable control on the scope and cost of the approved limits.Investment cost is a critical part of and main content, it includes the construction project from construction preparatory to completion acceptance of the cost of combined, and it consists of building the cost, equipment tools is, the engineering construction other fees, reserve, interest interest, tax for fixed assets investment and the current funds and so on a composition. The price mechanism is the core of cost management in the problem, but also investment macro decision and improves the project investment benefit of a central issue. To strengthen the cost management, increase the investment effects, must form a under the state's macroeconomic control, taking market mainly formed cost price mechanism.The traditional budget norm system under the planned economy system, to strengthen the investment plan management, reduce waste aspects have certain positive role. But with the socialist market economy is gradually establish and develop, the current budget norm system and the increasingly does not adapt: quota of "quantity" and "price" no separate, and formed a "living market" and "dead unit price", the conflict can't in the market truly, promptly and accurately reflecting the cost of building products. The current budget ration of comprehensive degree bigger, construction means consume part is dead, stockings constitute engineering entity consumption part is decided, and by the design of construction cost parts, such as feet hand scheme, the content such as vertical transportation should be by construction enterprise in ensuring all-round to perform the contract under the premise of themselves, the current norm, should belong to the contents of the NingGuHuacompetition, to the detriment of construction enterprise and advantage, competition to win; The current budget norm with legal nature and forced properties of budget ration direct fee fees standard, developers and contractors are altered arbitrarily, or planned pricing for the Lord; The current budget quota valuation mainly by direct fee, indirect fee, independent fee, profit and taxes constitute, in addition to direct fee to take everything correctly outside the rest rate's form, and fees immobilized, go against intuitivey reflect the project content price, and with the international quoted price way gap bigger also.In order to which investment macro decision and improve the benefit of investment project, must the plan formation of engineering cost price mechanism, instead of under the state's macroeconomic control by market mainly formed engineering cost price mechanism, was also must in unity quantity calculation rules and social average real consumption quota, follow the commodity economy based on the law of value, establishment of market mainly formed cost price mechanism: one is to fully realize "price volume separation. The government issued the unity of quantity and price budget norm system, instead of the government issued engineering consumption quota, unit price for seven, become currently issued guided prices wants everyone to execute instead released market information, thus making the price guidance to the price of changing with relatively stable physical consumption phase separation, 2 it is unified quantity calculation rules. Will gradually according to international habit, unified quantities name, unit of measurement, calculation rules, project Numbers is not only beneficial to the market for guidance, etc, but also with the international community, Three is to engineering entity consumption and non entity consumption (construction measure sex consume) relative apart. This is helpful to the contractor play to their respective advantages, competition to win; The fourth is simplified trival fees. The current norm of each ZiMu cost cannot directly reflect, must recalculate fees can be known, ZiMu after each and every item construction cost of the total value of the relationship with fuzzy, simplify the fare, each partial and ZiMu cost and price relationship became clear, which investment control activities and subcontractor and design the variation valuation, Five is reserved to thegovernment of important factors of production price intervention power. As to the market some resources when the highest price fixing, fixing minimum daily wages level and some type of highest daily wages limit etc.Engineering design and project cost is supposed to be a unified whole of mutual coordination and cooperation to promote the two tasks, and in our practice, but like a different path Benz two car, village populated, without relevance. Design department; the design quality and general regardless of engineering cost, or to the construction of the country caused a great waste of money. To change this situation, adverse in the design stage, we must strengthen the construction cost and design between horizontal cooperation, promote design-limited, gradually executed with "price" fixed "quantity" design methods, in the project investment scope, according to "safe" "economy" "application" "frugal" principle for engineering design, prompting designers have carefully, elaborate design, achieve in the design stage effective control of the project cost purpose; To optimize the design of argumentation, the purpose of which is to adopt the design scheme is it technically feasible, function can satisfy the need, economically whether reasonable, whether using on safety and reliability. Especially in economy, design optimization is important means of control, a new process of use, new material of dedication, some local design change etc, these factors change, often make engineering cost greatly increase or decrease. According to research data shows, the department of construction project is sensitive, space layout, layer number and layer are tall, structure and the choice of materials, design of the selection of the factors, the direct impact on the discretion of the engineering cost. So, want to control the engineering cost in the design phase, she will do it well design optimization of work, in the design stage design bidding and the design scheme of the campaign, and use of value engineering means of alternatives to optimize design scheme, which will be the technical and economic evaluation, achieve true with optimal design, the most economic investment, to build the best project purposes.Construction engineering cost control process, is project cost management is the main form, is to improve the project investment benefit is the key, it is perforative in decision evaluation phase, design phase, project contracting stage, constructionimplementation stage, such as the completion acceptance stage project construction process. Scientific subtle and systematically stages setup investment control target, can pass aim control, in the project investment decision-making, design, and implementation stage, the out-contracting investment amount control before the approved limits and to rectify within ed., ensure investment target smooth realization and make investment estimation, project budget, contracting estimates, the design contract price more reasonable accurate, real and reflect the objective project reality, effectively preventing the budget process amount exceeds the estimation, the budget exceeds the budget estimates, the completion of this "settlement SanChao" phenomenal happening, to the greatest extent reasonably using human, material and financial resources, thus achieve better investment benefit and social benefit.As the owners must design, the design selected on the quality level is a direct impact on the quality of product design level, and the design quality products in the level of direct influence on the pricing of the works. Different design units on the same project design are different. the same item of different design institute works between certain aspects of the project cost on the existence of differences between, We assume that with a design from two different design institute to design, Construction plans after the completion of a requested advisory unit cost to do the budget, certainly different design institute the total cost of the project is absolutely not the same, and most of the difference between the two over 10% even more than 30%, and not necessarily high cost than the design of low cost, and good design is often low cost, We all know that different people have different design styles and different levels, the design works naturally, therefore chosen to design units is the control on the first step. Through tender to select the design of the units is a good method, the tender documents to elaborate on this particular aspect of the requirements, cost control targets, and so on.。
总经理职务英语
总经理职务英语一、“总经理”的英语单词1. General Manager- 英语释义：A person who has overall responsibility for managing apany or organization.- 用法：可以作为主语、宾语、表语等。
例如：The general manager is in charge of the daily operation.（总经理负责日常运营。
） - 双语例句：The general manager decided to launch a new product line.（总经理决定推出一条新的产品线。
）2. Managing Director- 英语释义：A director who is responsible for the day - to - day management of apany.- 用法：同“General Manager”，在英式英语中更常用。
例如：The managing director will attend the important meeting.（总经理/常务董事将参加这个重要会议。
）- 双语例句：The managing director has extensive experience in the industry.（总经理/常务董事在这个行业有丰富的经验。
）二、与“总经理”相关的短语1. General Manager's Office- 英语释义：The office where the general manager works.- 用法：作为地点名词短语。
例如：You can find him in the general manager's office.（你可以在总经理办公室找到他。
） - 双语例句：The general manager's office is on the fifth floor.（总经理办公室在五楼。
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。
《房地产企业成本管理研究国内外文献综述3900字》
房地产企业成本管理研究国内外文献综述1.国外研究现状在国外，成本管理研究是伴随着社会经济的发展而发展的，20世纪60年代产生了企业战略管理理论，到20世纪80年代开始了对战略成本管理的研究，战略成本管理是传统成本管理在战略管理发展中延伸来的。
Ca Parelli D.（1991）在研究中指出美国早在上个世纪中期就研究出了网络计划技术，这不仅给美国的项目施工带来了成本方面的优势，也给了其他国家很大的启示。
Lin J，Economics（2016）认为英国对工程项目质量成本的研究以市场为中心，通过对市场当中的生产资料进行及时、动态的掌握，使得成本能够维持在较低的水平[1]。
Allouche E N，Ariaratnam S T，Macleod C W（2015）从建筑费用、能源费用、物业费用、运营费用和拆除费用等角度分析房地产项目的全寿命周期成本[2]。
Hammad M W，Abbasi A，Ryan M J（2016）在研究中认为美国对项目成本的管理主要集中于价值工程方面，通过成本管理中的成本控制对房地产项目的关键点和不同工序的工期进行协调，保证施工企业以最少的成本实现最大的价值[3]。
Olsson N O E（2015）认为项目管理在全球范围的理论，有很多的房地产开发项目从项目的启动开始，到制定计划，实施，控制和结束的所有过程中，使用项目管理工具，进行成本控制[4]。
综上所述，不难发现国外学者对成本管理理论和实践的研究起步较早，在经历了不同的经济时期和不同的行业发展阶段后，研究成果的丰富性和系统性已经比较完善。
其研究的成果主要表现为通过对成本管理视野和方法的拓宽来提供战略决策有用的成本信息；其研究的目的是帮助企业确立竞争目标，使企业能在竞争中获胜。
2.国内研究成果在我国，对成本管理的研究相对于国外来说，起步较晚。
1994年成本管理在国内最早是由徐绪缨与一些会计学者发表一些文章来阐述和理解外国的理论。
毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理
毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。
Research on Logistics Cost Accounting and Management
The Research on Logistics Cost Accountingand Management in ChinaQi DianweiSchool of Economy and ManagementChang chun University of Science and Technology, P.R. China, 130022Abstract: There are two fields called the first and second profit source of corporation：Reducing manufacture cost and labor cost. With competition increasingly ardent and the first and the second profit lessening gradually, logistics as the last frontier of reducing cost gradually arouses notice. How to reduce and control logistics cost is important problem every enterprise manager faces. Logistics management called the third profit source is the most important for corporation. Logistics cost management is the core of enterprise's logistics management course, which plays the vital role in promoting the efficiency of the logistics management and ascertaining the logistics service level. Logistics cost is one of the core concepts in logistics. Logistics cost occupies a great proportion in the enterprise total cost. It can strengthen the core competition of the corporation to calculate and control logistics cost correctly. To reduce logistic costs and to promote modern logistic industry in China, we have to find clues from the differences and chaos domestically and abroad and to explore scientific and practical macro and micro analytical framework and accounting method of logistics cost.Key words: Logistics Cost Logistics Cost Accounting and ManagementActivity- Based Costing (ABC)1.IntroductionWith the development and implementation of information and communications technology, the first and second profit sources are getting the last boundary, so the corporation has to look for the new development source. Since the 1970’s, corporation managers have realized that the potentials of reducing manufacture cost and labor cost are getting smaller and smaller, and people begin to look for new field to gain profit. Finally, logistics is thought as the last profit source. Logistics management called the third profit source is the most important for corporation. Generally, cost is always a critical factor influencing corporate profits. Not only is the cost reduction an important issue in corporate management, but also it is essential in logistics management. Therefore, the achievement in the third profit source is based on the effective and efficient management and control to logistics cost.Fast development of modern information technologies makes it possible to lower enterprise logistics cost significantly. Many enterprises have already recognized the profits potential of logistics and its function in the operation management gradually. The logistics cost management is very important for enterprises to lower enterprise cost and improve the competition abilities of enterprise and products.With the economic development, logistics cost is getting more and more in the GDP. For example, in the 1970’s, the total logistics expenses are the half of the whole commodities value in USA. In China, the expenses are more than in USA. In the more developed areas of China, the general commodities logistics costs are 50-60 percent of them, especially the food and fruits are even 70 percent. At present logistics costs are 18.6 percent of the GDP in China. In German the proportion is 10 percent, in Japan 6.5 percent, in USA 8.7 percent. The potential of lowering logistics cost is very large in China.The concept of logistics introduction traced back to the early 1980’s. Some scholars introduced logistics by translating Japanese literature in China. The true study of China in large scale began in 1997. Early study focused on the shallow study about relation between logistics and marketing. Later, Scholars began to research on logistics management technology and strategic plan. But studying logistics cost management has not been emphasized which leads to logistics cost study drop behind other theory studies in academic area. Although they have studied on logistics, some scholars can not form Chinese own logistics theory and practice application according to Chinese actual conditions but they only591introduce foreign theories and literature to China. At the same time some scholars have a shallow study based on the traditional accounting costing systems. Furthermore, most studies lack of strategic study.The logistics research of the earlier period of our country values the macroscopic problem, to the research less of the enterprise logistics costing. The current domestic returns have no the united logistics costing standard, and even exists to dispute with construction to the category of the logistics cost. At the same time under the current enterprise accounting system, the enterprise is hard to calculate logistics cost completely according to the content of the logistics cost, and the logistics cost that shares in out according to the current cost method also can not satisfy the demand of the logistics. This kind of condition contains the level of logistics management in enterprise, and the enterprise competition ability enhances.In literature logistics cost concept was indicated in a case report of American Harvard University, “The Role of Air Freight in Physical Distribution”. In Japan and American the studies on logistics have been mature. They have established a set of logistics cost calculation systems according to their countries’ conditions. Activity-based costing has been applied widely in logistics industry. And the effect is good according to survey.From 1997 up to now, the concept of logistics has caused the value of local, industry and academic field gradually. The research about logistics and enterprise's development influencing macro economy come forth. However, treatise of the enterprise logistics cost research is few. Therefore, it is necessary to carry on enterprise logistics cost management study.2. What is Logistics CostIf we want to know what is logistics cost, we need to know the connotation of the logistics. Logistics is the group of services and processes concerned with the effective movement of materials and information from source to consumption. Modern logistics system is society system cross - department, industry and the area without the country limit based on the perfectly traffic system and modern communication. It can reduce the cost through effectively logistics action. The logistics can make the corporation look for and gain the core competition.In China, It is difficult to define logistics cost. The definition of the logistics cost is not unified. Because logistics activities impenetrate to all process of the corporation. At present, the definition people think generally is the following: Logistics cost is money embodiment to consume live labor and substance activity. Logistics cost lies in logistics activity of all the enterprises. Logistics cost is higher in the costs of the corporation management. It includes generally fixed assets investment such as logistics establishment or equipment, stocking, transportation, and overhead and labor expenses of management and harmonizing logistics activities going with the expenses of the information transferring and disposing. Its components are divided into six parts, as follow:(1)The expenses of logistics procession design, restructure and option.(2)Substance consumption, such as fixed assets wear and tear.(3)Permission losses in stocking and transportation.(4) The other expenses in organizing logistics activities.(4)The wages, bonus and allowance.(5)Manufacturing expenses of commodities space movement, including stocking, packing,transportation, loading and unloading of material, fuel and semi-manufactured goods.3. The Present Status of Logistics Cost Accounting and Management in ChinaAt present，there are no accounting systems or standards to regulate contents of the logistics cost in China properly. It is complex to confirm the logistics cost because logistics penetrates into the all management activities. The contents of logistics cost are not the same because present accounting systems and rules are not precise. It is different for logistics enterprise to confirm costs, which leads to lack comparison in different logistics enterprises and industries.The method of comparison and sort of logistics cost is based on the expenses items in financial statements, and also based on traditional accounting calculation costs in China. Because the method is592not devised in order to compute logistics cost, and the logistics cost itself is complex, it is difficult to compute the logistics cost exactly according to the present accounting system and corporation management level.The cost is divided into manufacturing cost and the cost of sales in the present financial accounting system in China. And cost of sales is a transferring form of manufacturing cost. The enterprise expenses include: administration expenses, financial expenses,operating expenses. There are no particular logistics costs or expenses. If there are some, they can not be selected respectively from all the expenses in logistics process. The logistics cost that is calculated through corporation finance data only can reflect the parts of logistics cost. The true logistics cost includes all the expenses. But in the traditional accounting method shipment and loading and unloading expenses in purchasing, operation and selection expenses and fund using in stocking, shipment expenses and the depreciation of establishment or equipment in manufacturing, transportation, packing, and loading and unloading expenses in sale and so on, are divided into different forms of expenses. Some are sorted as manufacturing costs, some are sorted as administration expenses, some are sorted as financial expenses, others are sorted as operating expenses.Although some corporations have applied Activity- Based Costing (ABC) in logistics cost management, the effect is not very obvious. The main reason is that some enterprises can not understand the connotation of the activity- based costing, and they can not analyze how to use it according to enterprise actual conditions. What some corporations can do is to copy, so activity- based costing is fail in some Chinese enterprises.4. Improvements of Logistics Cost Accounting and Management4.1 The key point is to calculate logistics cost exactlyIt is necessary to calculate logistics cost in order to strengthen internal management in logistics corporations. Although the contents of logistics cost are different in different types of enterprises, the basic contents and calculation process of logistics cost should be the same.With the development of the computer and net technology, it is not difficult for corporation to calculate logistics cost. After logistics cost can be selected from administration expenses, financial expenses and operating expenses, they can be summed up respectively. If they are known and understood, it can be avoided to lowly estimate logistics cost, which is good for managers to make the right decision. Of course the logistics cost calculation needs professional persons who understand both accounting and logistics. Although at present China lacks of the professional persons, higher education of China is cultivating the persons.4.2Another approach to driving costs down is to use Activity-Based CostingActivity-Based Costing is a specific methodology using an activity-based costing method to analyze and improve enterprise. Activity-based costing is an especially useful tool for logistics practitioners to get the attention of senior management, by using Activity-Based Costing and defining and highlighting logistics cost and their direct impact on the bottom line. These resources and Activity-Based Costing definitions will help the corporation get started with Activity-Based Costing.Activity-Based Costing is an accounting technique that allows an organization to determine the actual cost associated with each product and service produced by the organization without regard to the organizational structure. Activities can be defined as a named process, function, or task that occurs over time and has recognized results. Activities use up assigned resources to produce products and services. Inputs are transformed into outputs under the perimeters set by controls performed by the organization's employees and their tools. Activities can be perceived as consumers of resources in production of materials, services, events, or information. Activities are the common denominator between business process improvement and information improvement. Documenting and understanding activities are necessary in order to improve the business process, since activities are the building blocks of business processes. When employees understand the activities they perform, they can better understand costs based on the activities. Traditional financial information is reorganized by Activity-Based Costing into a form that makes sense to the casual functional user. In addition to the usual information that tells them how they spend money, it also tells them what to do with the money. This ability to place costs on593activities and their outputs provides a clear metric for improvement, whether for determining improvement priorities in the long-term or for measuring near-term success. Activity-Based Costing allows functional users to characterize the value of, or need for, each activity, getting rid of the waste before automating (or reautomating) activities.An important function of Activity-Based Costing is for the organization's activities to be defined as value added or non-value added. V alue added activities are those for which the customers are usually willing to pay (in some way) for the service. Non-value added are activities that create waste, result in delay of some sort, add costs to the product/s, or for which the customer is not willing to pay.5. ConclusionIt is urgent to formulate accounting system about logistics cost backed by actual data so as to optimize economic process, to reduce logistics cost and to promote modern logistics industry in China.Although logistics of China was studied later than Japan and America, the true study began in 1997. We believe the studying prospect on logistics will be very good in china, if government and corporation work hard together, it will not be difficult for corporation to reduce logistics cost. The government should formulate the unanimous systems and rules about what is made of logistics cost and the process of how to calculate it. The corporation should study how to apply Activity-Based Costing in logistics cost management. Furthermore, the most important point is that both the government and corporation should consider the logistics process as a whole.References[1]/ait/bpi/handbook/chap5.htm.[2] Carlus, F. Dagazo, Logixtics Systems Analysis. Springer-V erlag, Berlin, 1999.[3]Kaplan, R.S. and A..4. Atkinsun, Advanced Management Accounting. Prentice Hall. New York. 1998.[4]MStanley, China Logistics. 2001.[5]Amy Z Zeng．Developing a Framework for Evaluating the Logistics Costs in Global Sourcing Processes an Implementation and Insights[J].International Journal of Physical Distribution &logistics Management62003633(9)R785-803.[6]Shgodsypour co’brien. The Total Cost of Logistics in Supplier Selection Under Conditions of Multiple Sourcing Multiple Criteria and Capacity Constraint [J].int J Production Economic s6*******R15-27.[7]Jack Shank&Covindarajan, Strategic Cost Management and V alue China [J].January of Cast Management, 1992.[8]R. D. Aderson, M. R. Cram, R. E. Jerman. Relationship of Work Improvement Program Experience and Logistics Quality Management factors [J].Transportation Journal,1996，Fall.594。
房地产开发企业项目管理与成本控制研究
房地产开发企业项目管理与成本控制研究作者：佟风华来源：《中小企业管理与科技·上中下旬刊》 2018年第4期房地产开发企业项目管理与成本控制研究Research on Project Management and Cost Control of Real Estate Development Enterprises佟风华（重庆逸合实业有限公司，重庆 404100）TONG Feng-hua(Yehoo Group， Chongqing 404100， China)【摘要】随着我国经济建设发展的稳步提升，对房地产业的冲击与周边产业的带动起到了一定的积极影响。
房地产业作为重大的民生工程，有其一定的市场性与公众性。
论文通过对房地产开发企业的项目管理与成本控制进行研究分析，在客观阐述弊端与问题的同时，提出了相关的优化措施与建设性意见，为我国的房地产事业发展提供了宝贵的参考建议。
【Abstract】With the steadydevelopment ofeconomic construction in China， ithas a positive impact on the impact of the real estate industry and thedrivingofthe surroundingindustries. Asa major livelihood project， the real estate industryhasa certain market and public nature. Based on theanalysisofproject management and cost control ofreal estate development enterprises， the paper putsforward relevant optimization measuresand constructive opinions while objectivelyexpounding the disadvantages and problems， and provides valuable reference for the development of real estatein China.【关键词】房地产开发；项目管理；成本控制【Keywords】realestatedevelopment； project management； costcontrol【中图分类号】F293 【文献标志码】A 【文章编号】1673-1069（2018）04-0045-03【作者简介】佟风华（1976-），男，辽宁大连人，对外经济贸易大学国际商学院在职研修学员，从事工程管理、学校筹建研究。
中小企业成本管理研究外文翻译中文文献
中小企业成本管理研究外文翻译中文文献Cost Management in Small and Medium-sized Enterprises: A Research on Foreign LiteratureAbstractAs the backbone of the economy, small and medium-sized enterprises (SMEs) play a crucial role in creating jobs, stimulating innovation, and driving economic growth. However, they often face challenges in managing costs effectively. This article examines and analyzes foreign literature on cost management in SMEs. It explores various cost management techniques, such as activity-based costing, budgeting, and cost control, and highlights the importance of cost management in enhancing the competitiveness and sustainability of SMEs. The findings provide valuable insights for SMEs to optimize their cost management practices and achieve long-term success in the competitive business environment.1. Introduction1.1 BackgroundCost management is an essential aspect of business operations, as it directly impacts the profitability and financial stability of a company. In SMEs, which typically have limited resources and face intense competition, effective cost management is even more crucial.1.2 ObjectivesThe primary objective of this research is to examine the foreign literature on cost management in SMEs and identify best practices and techniques thatcan be applied in the Chinese context. By understanding the experiences and strategies of SMEs in other countries, Chinese SMEs can learn from their successes and avoid potential pitfalls in cost management.2. Cost Management Techniques2.1 Activity-Based Costing (ABC)Activity-Based Costing is a cost allocation method that assigns costs to specific activities or cost objects based on their utilization of resources. This technique provides a more accurate understanding of the cost drivers in a company, enabling SMEs to allocate resources more effectively and identify areas for cost reduction.2.2 BudgetingBudgeting is a fundamental cost management tool that allows SMEs to plan and control their financial resources. By setting realistic and achievable budgets, SMEs can monitor their expenses, forecast future costs, and make informed decisions regarding resource allocation.2.3 Cost ControlCost control involves monitoring and regulating expenses to ensure that they remain within planned limits. SMEs can employ various cost control techniques, such as implementing cost-saving measures, negotiating favorable contracts with suppliers, and leveraging technology to streamline operations and reduce overhead costs.3. Importance of Cost Management in SMEs3.1 Enhanced CompetitivenessCost management enables SMEs to offer competitive prices without compromising on quality. By optimizing their cost structure, SMEs can improve their profit margins and gain a competitive edge in the market.3.2 Resource OptimizationEffective cost management allows SMEs to allocate their limited resources strategically. By identifying unnecessary costs and reallocating funds to key areas, SMEs can optimize their production processes and invest in critical areas such as research and development.3.3 Financial StabilityCost management helps SMEs maintain a stable financial position by minimizing the risk of running into cash flow problems or accumulating excessive debt. By controlling costs and ensuring efficient resource allocation, SMEs can safeguard their financial health and sustain long-term growth.4. ConclusionThis research on foreign literature emphasizes the significance of cost management in SMEs and provides valuable insights into proven techniques and strategies. By implementing effective cost management practices, SMEs can optimize their operational efficiency, enhance competitiveness, and achieve long-term success in an increasingly competitive business environment. This research serves as a guide for Chinese SMEs to improve their cost management practices and overcome challenges effectively. By integrating foreign experiences with localized strategies, SMEs can navigatethe complexities of cost management and position themselves for sustainable growth.。
成本管理外文文献及翻译
China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly co mpetitive market environment. This paper exists in our country a number of Cost Management and finally put for ward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Manageme nt measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce mar ket competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly d etermines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost M anagement business has become an inevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management AnalysisCost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects: (A ) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Manag ement of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related comp anies and related fields cost behavior management. We supply side, for example. The supply side of the price of th e product cost of doing business, one of the most important motives. As the supply side of the price of the produc t and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some e nterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in pro curement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, ca n not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut cost s, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the C ost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, contr ol of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies h ave a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Mana gement process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach t o reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in a dvance of cost control and occurrence of process control, can not be replaced costing Cost Management. (B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Manag ement methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Manag ement system, but how to make this methodology in a scientific, systematic, forming an organic links there are ma ny problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of t he enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to pro duct cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the or ganization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but t he cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeli ness, comprehensiveness, accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and th is situation is getting worse. Cost Information distortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the moder n enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the t he whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the directi on of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corpo rate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in orde r to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, esp ecially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enter prise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishme nt of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also i nvolves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Managem ent as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a prod ucer, resulting in control costs, understand technology, understand technology, understand the financial, the majo rity of the workers as to which costs should be controlled, how to control problems have no intention also were un able to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost c ontrol initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without car eful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serio us. Cost Management of the main mistakes made to establish the Cost Management business has lost the manage ment of large groups of promise, of course, Cost Management work is not really achieve good results. Second, str engthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cos t Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is t he core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadvantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strat egic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an ana lysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to c onstantly changing external environment. (B) establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Man agementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to re duce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all as pects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the mark et concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiv eness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the pers pective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of th e dynamic management.3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanis m innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost acc ounting should be considered in the scientific and technological content of products, including the cost to go to fa cilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an impor tant role, to improve Cost Management, we must implement the technology-driven economic principle of combini ng. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for w ealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented man agement thinking, and arouse people's intellectual factors, train and develop people's ability to work, so that empl oyees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic m anagement thinking throughout the enterprise management process from beginning to end, so that enterprises ca n truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing and cost-planning methodSince the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'difference', 'c ost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional co st accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Ac tivity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic pri nciple is that consumption of output operations, operations consume resources. In the product cost, it will be the f ocus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operati onal procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and exter nal customer relations, starting from the enterprise as a whole, coordinating the various departments and links th e relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing compe titive advantage. 2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decompositio n) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of pro duction at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through t rial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, imp rove cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning ca n be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of marke t competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, con tinuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization. 1, the software appl icationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statisti cal charts processing functions, is commonly used office automation software. They do not have programming, fle xible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist ma nagement in cost projections, decision-making, and can control the process of implementation of the monitoring a nalysis, received good results. Businesses can combine their own characteristics, commissioned by software devel opers for their costs of developing a more professional management software. 2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Interna l and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Manage ment techniques to achieve Cost Management objectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes co ntrol, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required d ocuments must be recorded against previous audit, the certificate of transfer must follow certain procedures, to t he reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the in cidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accou nting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of t he implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsi bility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and man agers to enhance the double moral standards.In addition to strengthen the market research and information feedback in the Cost Management applications. Inf ormation as a business activity is an important factor in the cost management an integral part of. With economic d evelopment, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise c ost management must also adapt to this objective, continually improve the level of information management, seiz e the opportunity to truly become the strong market competition.。