外文翻译两篇(成本核算)
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。
成本管理外文翻译
1.In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected. 2.Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels. 3.Total cost of logistics enterprises The logistics costs can be classified managers to provide more decision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous. 4.Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective. 5.Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting. 6.Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses. 7.Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees. 8.Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead. 9.Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits. 10.Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs. 11.Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on. 12.Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees. 13.Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost. 14.Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation. 15Logistics Cost Management and Control 16Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities. 17Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost. 18Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management. 19To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planning decision-making and a more favorable basis and standards. 20 Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows: Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs. 21Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the -party logistics investment companies to outsource logistics to specialized thirdcompanies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs. 22With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility. 23 Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. " 24 On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises. 。
成本核算的详细说明 Cost accounting Detailed explanation英语写作
成本核算的详细说明Cost accounting Detailedexplanation.Cost accounting refers to a branch of accounting and it is used by business organisations for ages. This particular branch of accounting is the best way for every kind of non-profit and profit making organisations to track their costs and the activities for which such costs are incurred by them.Cost accounting uses to deal with the evaluation of the cost of a product or service a company offered. It computes the cost of a product or service by considering every factor contributing to the process of producing such product orservice which include the factor related to manufacturing or production and administrative.Cost accounting system is aimed to help a company’s management to fix up the final price of a product or service it produces and to control the cost associated with the production of such product or service. Moreover, it pinpoints every sort of wastage, defects, and leakages during a company’s manufacturing process as well as its marketing processes.Cost accounting is a highly significant and advantageous companion of traditional financial accounting system. This accounting system involves the establishment of actual cost or standard cost of operations, different types of budgets along with classification, recording, and allocation of business related expenditure.OriginBefore the emergence of industrial revolution, business organisations were small in size and they are characterized by simple exchanges between organizations and individuals. In that period of time, accurate bookkeeping was needed but cost accounting was not so much vital. Over the years businesses become complex due to their distinct operating activities which evoked the need for cost accounting.The industrial revolution age has resulted in the development of large scale organisations and businesses and these organisations were much dynamic and complex than previous. Such dynamic and complex nature of businessesinstigated the invention of a new brand of accounting which is called cost accounting.So the concept of cost accounting originated and evolved due to the industrial revolution to help businessmen to track their business related expenses and costs by keeping a record for the same. Prior to the golden era of industrialization, costs and expenses of a business are categorized as variable costs which include cost of material, labor, overhead and other variable costs.However, at the time when industrialization came into existence, businesses had a number of‘fixed costs’ t hat are not directly associated with the manufacturing or production of products orservices. These fixed costs consist of expenses related to rent, storage costs, depreciation, insurance cost and more. As steel industry, railroads and some other large industries were developed, the understanding of the fixed costs of businesses became vital.Allocation of these fixed costs became significant to the business owners and managers for their business oriented decision making, product development, and pricing. Such increasing importance of understanding fixed costs, allocating the same in an appropriate manner, and considering these cost elements in decision making have originated the concept of modern cost accounting.EvolutionIn today’s world, the business env ironment becomes very dynamic as well as complex. A company must have the ability to navigate the complex business factors that arise from the external business environment as the threat of new entrants, competition, uncertainty, risks, and some other uncontrollable external factors. All these external business environment factors create complexities and difficulties for companies to continue their business operations smoothly and to expand their business.Before the industrial revolution, when the organisations were small in size and scale, the external business environment was not that much complex as it is now. In order to conduct business operation successfully by mitigating all the complex external factors effectively, the modern business organisations require lots ofprocesses and input which invoked the idea of cost accounting to come into existence.Over the times and as per the increasing complexities in business activities, only conventional financial accounting becomes insufficient for effective management of large and medium scale organisations. The need for improving the management system and business activities of large and medium size companies has provoked the evolution of cost accounting system. In the past few decades, this newly evolved branch of accounting has come through rapid growth and evolution in the present business world.A number of new techniques and procedures were developed in order to refine the cost accounting system and to make it most usefulfor companies. The main idea behind the development of cost accounting system was to refuse the backlogs of the conventional accounting system i.e. financial accounting system. Financial accounting is not able to enhance a company’s efficiency and cost control system. Thus, for enhancing operational efficiency of companies, and improving their cost control mechanism cost accounting system developed. With time some scientific methods and standards are formulated to increase the effectiveness and usefulness of cost accounting system.Definition and ObjectivesCost accounting is an accounting process which is for recording all types of costs incurred by a company or organisation for conducting theirbusiness operations in such a way which can assist in improving its management. It is a process of collecting, classifying, recording, analysing, summarising, and then, allocation of costs those areassociated with the operational processes of an organisation, and then developing a set of actions for controlling those costs.It is a method of accounting that aims towards capturing the costs of a company’s production process by assessing the input costs related to each step of the company’s production process and fixed costs like depreciation of tangible assets, amortisation of intangible assets. With the application of cost accounting mechanism, a company become able to measure different types of costs first and then record them individually and after that compare between theinput and output (actual) results to aid its management to measure its financial performance.This particular accounting concept is involved with the determination of costs of production (products), processes, projects, and more for reporting the same in the financial statements of a company with correct amounts. It also involved in assisting a company’s management in its planning and controlling and preparing specific and relevant financial analyses which assist in decision making in the best manner.A vital part of this accounting system involves unit cost of products for reporting the COGS (cost of goods sold) of the manufacturer’s income statement and inventory cost in the balance sheet. Cost accounting uses to assistmanagement to set business plans as well as to control the entire business through preparing budgets for operations, transfer pricing, standard costing, and reporting on variance, etc.It also helps the management in preparing capital budget for the company in relation to business expansion. It includes some special analyses like cost behaviour analysis, CVP (cost-volume-profit) analysis, decisions related to make or buy, final selling prices of products, and more. The root of cost accounting system is found in manufacturing companies though it has extended its arms to service providing companies also.For instance, a bank uses cost accounting for determining the processing cost associated with its customers’ deposits and/or checks, cost ofmaintaining the account, servicing costs related to mortgage loans, processing cost for international or domestic fund transfers and more. This, in turn, provides guidance to the management of the bank in setting the proper price for the various services it provides to the customers or clients.The objectives of the cost accounting system are to ascertain per unit cost of different types of products a manufacturing company uses to manufacture, to provide correct cost analysis of business operations along with different cost elements in relation to the regular operating activities of a business concern. It is also aimed to disclose the sources of production related wastages such as wastage of raw materials, time, and fund.All the production and distribution related wastages from raw material purchase to placing the final product to market are required to be analysed by every manufacturing company and cost accounting system is the best option to do so. Another objective of cost accounting system is to provide requisite data and information to the management of a company as guidance to set the best possible price for the final product.Furthermore, this particular accounting system’s another objective is to ascertain profitability attached to each product and service produced by a company and advise the management regarding the way to maximise such profitability.Advantages of cost accountingThe process of cost accounting led a company to collect and interpret information for determining how it earns and utilizes funds while conducting its regular business operations. This accounting system provides lots of actionable information in comparison to the financial accounting system. The advantages a company uses to get for using cost accounting system are as follows:Advantages of Cost AccountingHelpful in price fixationIn some cases, a company is capable of fixing up the final price for the products it tends to sell in the market as per the cost incurred for producing such products. Here, it becomes difficult to fix a product’s final price properly if proper cost figures are unavailable. If the final price of aproduct is fixed without using proper costing information, then quoted or final price of such product might be too low or high compared to the actual production cost of that product.If the final price of a product stands higher than the production cost then a company losses its customers and of it stands lower than production cost then the company faces loss. Cost accounting system reveals the exact price to be charged from customers that would be profitable for the manufacturing company. Manufacturing companies using cost accounting system used to get accurate information about the costs incurred for manufacturing a product or service they deliver to customers.Detect profitable as well as unprofitable business activitiesThis accounting systemdetects profit generating business activities that are required to be continued by a company to stay profitable in the market. Besides this, it also detects the unprofitable or loss making business activities of a company that is responsible for creating negative pressure on the company’s profitability and helps the management to eliminate such activities.Guide in price reductionIn some situations like slump or depression, it becomes very important for a company to reduce the final price of its products, even below the products’ actual tot al cost. In this situation, properly ascertained costs guide the management of a company to reduce the final price of products to cope up with the situationAdaptable in natureManagers use to appreciate the cost accounting system because it is easy to adapt, and implemented in accordance with the changing needs and demands of a business. Unlike the static financial accounting system, driven by the Financial Accounting Standards Board (FASB), the cost accounting system is only concerned with internal purposes and internal eyes of a company’s management board.Assist in proper planning and decision makingCost accounting system helps the management to set financial budgets, conduct variance analysis both of which are very important for making proper business plans. It facilitates the management by providing them detailed information regarding available labour and machine capacity and in this way it helps insetting proper work plan so that no department remains idle or no one is overworked. It assists in preparing annual financial budget and capital budget which are very significant for proper fund allocation and business expansion. It guides management to make decisions regarding the use of labour and machine for production by indicating the profitability of using both of these of any one of these for productionAssist in controlling expenditureCost accounting is useful for controlling expenditure as it helps to measure every single cost related to production and detects excess expenditure. By indicating the unprofitable business activities this system of accounting helps management to eliminate those actions or modify the same to transform it into profitable actions. Timely detection ofunprofitable activities helps to control overall cost of production from getting increased.Ease labour costs monitoring and controllingLabour costs of a company are easy to monitor as well as control if a company applies cost accounting system. Proper monitoring and controlling of labour costs assist the management to determine productivity and efficiency of a company’s labour force which is important while estimating marginal productivity of each employee. It also helps management to make decision on how to enhance individual labour productivity to increase the overall productivity of a company.Disadvantages of Cost AccountingAlongside the various advantages of cost accounting system there are some disadvantages of using this accounting system. The limitations of cost accounting system are given below:Lack of uniformity: This particular accounting system does not include a uniform process. It often makes different cost accountants to generate separate results from the same data and information. Due to such limitation, the results of cost accounting are used as estimates only.Costly: For small and medium scale business organisations, the application of cost accounting system is costly as it needs a completely separate set up for accounting. For large companies, this accounting system is not hard to implement but it puts negative pressure on their plex: This accounting system is quitecomplex to apply in comparison to financial accounting system as it requires lots of work on the front end, along with some constant adjustments for improvements. Segregation of different types of cost elements by considering their nature is also responsible for making this system complex than other accounting systems.Reliance on experienced and highly-skilled professionals: The application of cost accounting system requires highly-skilled professional accountants and auditors. It creates dependency on the cost accountants heavily and led a company to bear extra cost for hiring cost accountants. After the implementation of cost accounting system, employees required to get extra training as well as must gain the capability to cooperate with the data input sufficiently. Non-cooperation of employees found responsible for rendering ineffective costaccounting system which is otherwise found as a beautifully constructed accounting system.What is cost accounting?Impact of Cost Accounting on a Company’s SuccessCost accounting system helps a company to control its all kind of cost associated with production and marketing of products or services it delivers. Every organisation aims to reduce its operating costs to increase its profitability and cost reduction is one of the main targets to fulfil by the organisations to stay in the market profitably. The more a company becomes able to control its costs the great it becomes able to invest in innovation and modification of products and in other activities such as marketing and business expansion. Theinformation and data provided by cost accounting system include all types of costs associated with manufacturing a product or delivering a service. Such information is utilized by a company’s management while making decisions on pricing, budgeting, product mix, and others to support a company’s operational and financial objectives. Cost accounting significantly helps a company to control its business expenditure. It assists management of a company to set operational and capital budgets which help to make long-term strategic decisions to achieve long-term organisational goals in a successful manner.。
成本会计 外文翻译 外文文献 英文文献 中小企业环境成本会计的实施
IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integrationof this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs intocontext allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and AcquisitionOn the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flowsand so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。
成本造价方案英文
Cost Estimating SchemeIntroductionCost estimating is an essential aspect of project management that involves predicting and calculating the expenses associated with a particular project or task. This is an important process as it helps in the efficient allocation of avlable resources and assists in making informed decisions regarding the feasibility and profitability of the project. In this document, we will discuss a comprehensive cost estimating scheme in English, outlining the various factors to consider and methods to determine the accurate cost estimates.Factors Influencing Cost Estimatesbor Costs: Labor costs are one of the significant factors indetermining the overall project cost. This includes wages, salaries,benefits, and any additional expenses related to the workforce involved in the project.2.Material Costs: The cost of materials required for the project is another significant factor. This includes the cost of raw materials, equipment, machinery, and other supplies essential for project completion.3.Subcontractor Costs: If subcontractors are hired for specialized tasks, their costs should be considered separately. This includes the costs associated with hiring, managing, and supervising subcontractors.4.Overhead Costs: Overhead costs such as utilities, rent, insurance, and office supplies should be taken into account. These costs are not directly related to a specific project but contribute to the overall expenses.5.Inflation and Currency Fluctuations: Inflation and currency fluctuations can impact the cost estimates significantly. Thesefactors should be considered, especially for projects that span over an extended period or involve international transactions.6.Market Conditions: The current market conditions, including supply and demand, can influence the cost of materials and labor. Staying updated with market trends and conditions is crucial for accurate cost estimating.7.Contingency Budget: It is vital to include a contingency budget to account for unforeseen events or risks that may arise during project execution. This ensures that any unexpected costs can be managed without adversely affecting the project.8.Timeframe: The timeframe of a project can also impact the cost estimates. Longer project durations may incur additional expenses such as increased labor costs or inflation.Methods for Cost Estimation1.Analogous Estimating: This method involves using historical data from similar past projects to estimate the costs of the current project. This is a quick and strghtforward method but may not be accurate if the projects differ significantly.2.Parametric Estimating: In this method, mathematical models are used to estimate project costs based on specific parameters such as size, complexity, or volume. It provides more accuracy than analogous estimating and is commonly used for repetitive tasks.3.Bottom-Up Estimating: Bottom-up estimating involves estimating the cost of individual project components and then combining them to determine the overall project cost. This method is time-consuming but provides a detled and accurate cost estimate.4.Three-Points Estimating: Three-points estimating is a technique that uses three estimates: the most optimistic, mostpessimistic, and most likely scenario. The average of these estimates is then used to determine the cost estimate. This method is useful for projects with a high level of uncertnty.5.Vendor Quotes and Bids: Obtning quotes and bids fromvendors and suppliers can provide accurate cost estimates formaterial and equipment costs. This method is particularly usefulwhen dealing with external parties.Documentation and ReportingDocumenting and reporting the cost estimates is crucial for effective project management. The following points should be considered when documenting cost estimates:1.Cost Breakdown Structure: A cost breakdown structureprovides a detled breakdown of all the cost elements involved in the project. It helps in understanding the sources of costs and facilitates better cost control.2.Cost Estimating Worksheet: A cost estimating worksheet should be prepared, documenting the estimated cost for each component of the project. This includes labor, material, subcontractor, and overhead costs.3.Assumptions and Constrnts: Clearly stating the assumptions and constrnts considered while estimating the costs is essential for transparency and avoiding misunderstandings. This ensures that everyone involved in the project is aware of the underlying assumptions.4.Risk Assessment: Identifying and assessing potential risks and their impact on the cost estimates should be documented. This helps in proactive risk management and better decision-making.5.Cost Variance Tracking: Tracking the actual costs incurred during the project execution and comparing them with the estimated costs is crucial. Any variations from the estimated costsshould be documented and analyzed to identify the reasons behind the deviations.6.Regular Reporting: Regular reporting of cost estimates andactual costs to the project stakeholders is essential. This helps in mntning transparency and enables informed decision-making.ConclusionA well-defined and accurate cost estimating scheme is essential for successful project management. Considering the various factors influencing cost estimates, using appropriate estimation methods, and effectively documenting and reporting cost estimates contribute to better resource allocation, cost control, and decision-making. By following the guidelines outlined in this document, project managers can enhance their ability to estimate costs accurately and improve project outcomes.。
施工企业成本核算英文文献
学生姓名XXX
指导老师XXX
2011年6月
原文与译文
专业：会计学 学号：00000000姓名：XXX
原文：
Finance and the Finance NANCE MANAGER?
In this book we will use the term financial manager to refer to anyone responsible for a significant investment or financing decision. But cnly in the smallest firms is a single person responsible for all the decisions discussed in this book. In most cases, responsibility is dispersed. Topmanagementis or course continuously involved in financial decisions. But the engineer who designs a new production facility is also involved: The design determines the kind of real assets the firm will hold. The marking manager who commits to a major advertising campaign is also making an important investmentdecision. The campaign is an investment in an intangible asset that is expected to pay off in future sales an earning.
成本控制中英文对照外文翻译文献
成本控制中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：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 accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity , then, is essentially a managerial and supervisory function .Control consiets of those actions necessary to assur e that the entity’s resources and operations are focused on attaining established objectives , goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizeds the quantity of output , and provides managers with objective information about employee performance . Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords : Cost control, Applications, Control reports, Standards, Strategic Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goal and objectives. Management’s guidance takestwo forms of control: (1) the management and supervision of behuvior , and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards ofsuccess. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management todesign control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Management's role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget.A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from thestandard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report toencompass a period in which management can take useful remedial action. In addition, accountingdisseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards andpractices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a Decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objectiveinformation about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.译文：成本控制成本控制成本控制，也被称为遏制成本或管理成本，一个广阔的成本管理技术，它的经济增长目标是降低成本提高企业效率。
最新推荐推荐作业成本法与物流成本核算外文文献翻译
原文文献The Activity-based Cost ing and Logistics Cost Acco untingEweri ng CAbstractAt this stage of manu facturers, along with computers, databases, n etworks, com muni cati ons tech no logy in the manu facturi ng in dustry, the emerge nee of en terprise resource pla nning ERP, Total Quality Man ageme nt TQM, i n a timely manner JIT producti on systems, such as adva need man ageme nt methods to improve the bus in ess Productivity and changed the production environment, these new and emerg ing tech no logy in resp onse to customer dema nd, break ing the 20th cen tury sta ndard products since the beg inning of mass producti on, stability of large-scale producti on. Replace it with more variety, low-volume, pers on alized flexible producti on, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive adva ntage. In this type situati on, to reduce the cost of doing bus in ess has entered a new stage, not just from the reduction of production in puts and lower labor costs to keep costs dow n side, but also focus on mining as abus in ess links in the cost of what happe ned. In accorda nee with thel In troducti on For manu facturi ng en terprise in the new period, to stre ngthe n enterprise cost management, fully excavate potential costs, should pay attenti on to en terprise's logistics cost man ageme nt, stre ngthe n the logistics cost man ageme nt is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct an alysis, it is difficult to go to discuss the improveme nt of logistics man ageme nt, not to men ti on to logistics to enhance the core competitiveness of enterprises. At present, most of the manu facturi ng en terprise logistics cost acco unting is not alone, but and corporate purchas ing, producti on and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost acco un ti ng, this part after the distributi on of the simple in cluded in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of acco unting the product cost compare rough, you ignore the logistics activity in en terprise producti on and operatio n, sec on d, i n the curre nt process ing and manu facturi ng en terprises in the impleme ntati on of2 The prese nt research status Logistics costs because of lin ks, large scope, coupled with the curre nt acco un ti ng system within the framework of the logistics cost is difficult to con firm and separati on, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make theserious waste phenomenon, logistics directly affects the econo mic ben efits. At prese nt, there are two ways to satisfy the requireme nt of the en terprise logistics cost acco un ti ng, respectively is the task cost method (missi on cost ing, and homework cost method (activity -based cost in g).The logical train of thought of the two methods is consistent, namely in the process as the guida nee, use cost to trace a specific activity or task. Before this, the en terprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is give n priority to, not con sideri ng the con crete operati on process of each secti on of logistics system; we call it the traditi onal methods of en terprise logistics cost calculati on.At the beg inning of the job costi ng system will soon be received by the manu facturi ng sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, i n the field of logistics of ABC method can make the en terprise profit and the connection between the logistics performanee cost more tran spare nt. Pohle n and La Londe think:Perttila and Hauta ni emi in favor of homework cost calculati onmethod can makethe logistics system to obtain accurate cost informati on of this view. If ABC can run in the logistics system, it canprovide more accurate than the traditional costing system of logistics cost, this will help man agers man ageme nt decisi on-maki ng in the following areas: logistics strategy and policy, the control of logisticsactivities, the determ in ati on of pric ing and logistics service level and so on. The ABC calculati on method for its applicati on in the logistics system to supply chain extension provides a good platform. Underthis situation, ABC can help to find in the supply cha in to improve the link, such as elim in ati ng redundant activities in the supply chain,reduce the waste of resources supply chain members, reorga ni zatio n of the supply cha in structure and so on. A complete supply chainmembers can use ABC to restructure its in terface process, throughcost reducti on and service differe nee to in crease its competitiveadva ntage (Pohle n & La Lon de).3 The basic con cept of logistics cost and basic conten t3.1 The basic con cept of logistics costFrom the point of view of macroscopic logistics, logistics cost performa nee for the social total cost of logistics, i.e., a certa in period of time, all aspects of n ati onal economy in all kinds of expe nses for social logistics activities. In clud ing: pay for tran sportati on, storage, han dli ng, packag ing, circulati on process ing, distributi on, in formati on process ing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities shouldbear by capital takes up the interest payments; Social logistics activity occurred in man ageme nt fees, etc.3.2The basic content of logistics costThis paper is the study of en terprise logistics cost. To exam ine from the An gle of en terprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs in cludi ng manu facturi ng en terprise exter nal payme nt of freight and fee, plus the en terprise logistics cost, the gen eralized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically con sists of three parts: the material space displaceme nt produced by the costs in curred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of process ing activities and en gage in these activities n ecessary for the cost of the equipme nt and facilities. Was carried out on the material itself positi on shift and logistics in formati on in tegrated man ageme nt.3.3The classificati on of the logistics costFrom logistics ran ge, cost can be divided into supply logistics, production logistics,。
成本管理外文文献及翻译.
成本管理外文文献China's Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management 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 Management 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 companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to thesupply 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 procurement 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, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control 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 CostManagement. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management 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 to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance 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 Management 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 Management system, but how to make this methodology in a scientific, systematic,forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the 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 product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization 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 the 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 timeliness, 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 this 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 modern 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 the 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 seriousdistortions 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 direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order 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, especially 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 enterprise 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 establishment of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management 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 producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs shouldbe controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the 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 strategic 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 analysis 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 constantly changing external environment.(B establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe 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 reduce 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 aspects 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 market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness 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 perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the 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 mechanism 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 accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. Theformation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining.4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth 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 management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can 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', 'cost-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 cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation ofresources 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 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the 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 competitive 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-decomposition - (another achievement - ... ...', and repeatedly as well as endless, until it reaches target cost.(3 the cost of production 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 trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5 The target cost optimization. Product to meet the needs of market 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, continuous improvement, and constantly perfect, and always beable to adapt to the changing market. (Iv computer technology in Enterprise Cost Management At 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 application LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costsof developing a more professional management software. 2, the application of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal 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 Management techniques to achieve Cost Management objectives. (E to take measures to ensure cost-effective information Companies should establish a sound internal control system, through accounting and other business processes control, 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 documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-makingparticipation 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 responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, 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 cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.。
成本管理外文文献及翻译
成本管理外文文献及翻译成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises 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 procurement 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, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some cases, control 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 CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management 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 to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance 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 reallyformed, the system's Cost Management methodology, from speaking, we haveproposed 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 Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the 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 product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization 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 toenter the computerized stage, but the 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 businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern 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 the 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 costinformation to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper 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, especially 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 enterprise 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 establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and financestaff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost 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 the core of any Strategy, it ultimately comesfrom 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 strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis 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 toconstantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe 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 becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on costchanges in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects 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 market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould 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 perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism 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 accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to thecorrect decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth 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 management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can 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 andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus 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 centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the 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 enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive 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: targetcost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production 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 trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market 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, continuous 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 systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers 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. Internal 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 Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provisionof 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 senseof responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the marketresearch and information feedback in the CostManagement applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, 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 cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.-------- 欢迎下载资料，下面是附带送个人简历资料用不了的话可以自己编辑删除，谢谢～下面黄颜色背景资料下载后可以编辑删除X X X 个人简历个人资料姓名:xxxx 婚姻状况:未婚出生:1987-06-24 政治面貌:团员性别:男民族:汉照片学位:本科移动电话:专业:英语电子邮件:地址:教育背景2006.9-2010.6 吉林工程技术师范学院-----外国语言文学系主修课程大学英语精读，大学英语泛读，英语口语，英语听力，英语写作，英语口译，翻译学，词汇学，语法学，英美概况，英国文学，美国文学，语言学，本科阶段主修日语，中外名胜。
成本管理外文翻译
1.In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected.2.Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels.3.Total cost of logistics enterprisesThe logistics costs can be classified managers to provide moredecision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous.4.Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective.5.Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting.6.Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses.7.Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees.8.Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead.9.Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits.10.Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs.11.Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on.12.Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees.13.Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost.14.Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation.15Logistics Cost Management and Control16Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities.17Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost.18Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management.19To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planningdecision-making and a more favorable basis and standards.20Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows:Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs.21Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the investment companies to outsource logistics to specialized third-party logistics companies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs.22With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility.23Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. "24On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises.。
成本计算英语
成本计算英语Captivating the essence of cost calculation is akin to unraveling the intricate tapestry of business finance. It'sthe heartbeat of profitability, the compass for financial navigation. In the world of commerce, understanding cost calculation is not just a necessity; it's the key tounlocking the vault of success.When we delve into cost calculation, we're not merely tallying numbers; we're engaging in a strategic analysis that informs decisions, from the micro-level of daily operationsto the macro-level of long-term planning. It's aboutidentifying the fixed costs that remain constant regardlessof production levels and the variable costs that fluctuatewith the output. It's about understanding the direct coststhat are directly attributable to the production of goods or services, and the indirect costs that are shared acrossvarious departments.The art of cost calculation involves breaking down these costs into categories such as materials, labor, and overheads. Each category has its nuances and requires a meticulous approach to ensure accuracy. For instance, labor costs encompass not only the wages of employees but also thebenefits and training expenses. Overhead costs, on the other hand, include utilities, rent, and insurance, which are essential for the smooth functioning of a business but arenot directly tied to the production process.Moreover, cost calculation is not a one-time event; it's an ongoing process that evolves with the business. It requires constant monitoring and adjustment to reflect changes in the market, such as fluctuations in the cost of raw materials or shifts in consumer demand. Effective cost calculation also involves forecasting, where businesses predict future costs and revenues to make informed decisions about pricing, production, and investment.In the dynamic landscape of business, cost calculation is the bedrock of financial health. It's the tool that helps businesses stay competitive, maximize profits, and ensure sustainability. It's not just about the numbers; it's about the strategy, the foresight, and the ability to adapt to the ever-changing economic climate. So, whether you're a seasoned entrepreneur or a newcomer to the business world, mastering the art of cost calculation is your ticket to success in the complex and competitive arena of commerce.。
目标成本核算外文翻译文献
文献信息：文献标题：Best Practices in Target Costing（目标成本核算的最优方案）国外作者：Dan·Swenson，Shahid·Ansari，Jan·Bell，IL-Woon kim文献出处：《Management Accounting Quarterly》,2003,4(2):12-17字数统计：英文2579单词，14510字符；中文5810汉字外文文献：Best Practices in Target CostingHERE IS HOW FOUR "MODEL" COMPANIES--THE BOEING COMPANY, CATERPILLAR, DAIMLERCHRYSLER, AND CONTINENTAL TEVES--APPL Y THIS COSTING TECHNIQUE.The Consortium for Advanced Manufacturing--International (CAM-I), the American Institute of CPAs, and the University of Akron recently sponsored a major study to benchmark best practices in target costing. This study examined the ways in which target costing has been applied in a variety of industries, the level of success and measurable improvements achieved, and the factors that influenced the success of these applications.The study began with a survey to collect information about target costing practices throughout the United States. After analyzing the survey results, conducting telephone interviews, and reviewing secondary research, the research team selected four companies as having best practices in target costing. The team then conducted site visits at each of the "best practice" companies, namely The Boeing Company, Caterpillar, DaimlerChrysler, and Continental Teves (a supplier of automotive brake systems). The results of the study are discussed here.TARGET-COSTING PRINCIPLESTarget costing can best be described as a systematic process of cost management and profit planning. The six key principles of target costing are:1.Price-led costing. Market prices are used to determine allowable--or target--costs. Target costs are calculated using a formula similar to the following: market price required profit margin = target cost.2. Focus on customers. Customer requirements for quality, cost, and time are simultaneously incorporated in product and process decisions and guide cost analysis. The value (to the customer) of any features and functionality built into the product must be greater than the cost of providing those features and functionality.3. Focus on design. Cost control is emphasized at the product and process design stage. Therefore, engineering changes must occur before production begins, resulting in lower costs and reduced "time-to-market" for new products.4. Cross-functional involvement. Cross-functional product and process teams are responsible for the entire product from initial concept through final production.5. Value-chain involvement. All members of the value chain--e.g., suppliers, distributors, service providers, and customers--are included in the target costing process.6. A life-cycle orientation. Total life-cycle costs are minimized for both the producer and the customer. Life-cycle costs include purchase price, operating costs, maintenance, and distribution costs.THE TARGET COSTING PROCESSEssentially, companies use target costing to establish concrete and highly visible cost targets for their new products. To maximize cost control and enhance profit improvement, most companies set relatively aggressive targets. The process begins when top management establishes a target cost for a new product, for example, a Chrysler Neon or a Caterpillar Excavator. A cost estimating group will then decompose the target cost for the product as a whole into cost targets for subassemblies and individual component parts--engine, transmission, seats, and so on.Frequently a "gap" exists between the target cost and cost projections for the newproduct based on current designs and manufacturing capabilities. Closing the gap through cost reduction is central to the target costing process. This is accomplished through cross-functional target costing teams, which analyze the product's design, raw material requirements, and manufacturing processes to search for cost savings opportunities. The cross-functional teams employ a variety of management tools and initiatives to help them achieve their objectives. The following section describes some of these tools and initiatives and other characteristics of successful target costing companies.TARGET COSTING ENABLERSThe best practice companies demonstrated certain commonalities in their operations and the way in which they supported the target costing process. They all had very effective organizational structures, responded to the “voice of the customer,” streamlined their product development process, and actively engaged their supply chain to achieve target costing objectives. To better understand these practices, we visited the four companies that had achieved the most success in each area. Our objective was to document “best practices” in deploying these key elements of target costing.At each best practice company, target costing is supported by a matrix organizational structure where a vertical, functional organization combines with horizontal, cross-functional teams. For example, U.S. Operations for DaimlerChrysler has five platform teams that cover large cars, small cars, mini-vans, trucks, and jeeps. Each team is cross-functional and includes members from design engineering, manufacturing engineering, purchasing, production, and finance. The target costing system determines cost objectives and performance goals for each platform team, and meeting these goals is an important component of team members’ annual performance reviews.The target costing system at DaimlerChrysler makes use of a “toolbox” of management initiatives to improve productivity and reduce costs. The toolbox includes value engineering/value analysis, design for manufacturing assembly, paperkaizen, and lean manufacturing. Each initiative is implemented through workshops composed of multifunctional teams. The teams vary from five to 30 individuals and meet anywhere from one to five days. The workshops are “working” sessions where participants brainstorm, troubleshoot, and generally try to solve problems and improve operations.◆Value Engineering/Analysis is used to increase the value of DaimlerChrysler’s products to consumers through improved designs. Changing a part’s design can be quite expensive because it generally requires new tooling. Therefore, the benefits of the new design to the consumer must more than offset the cost of the new tooling.◆Design for Manufacturing Assembly (DFMA) occurs throughout product design but before the first pilot vehicle is built. Essentially, DFMA evaluates the effectiveness of the design with regard to assembly operations. One benchmark is to minimize the number of vehicle components and to simplify the assembly processes. The result is fewer assembly errors and improved reliability and serviceability of the vehicles.◆Paper Kaizen is the term used to promote the concept of continuous improvement. It is most effective immediately after a new part is designed but before the manufacturing process begins. During this stage in a product’s life cy cle, workstation setups, assembly steps, and process flows are simulated and optimized on paper before expenses are incurred.◆Lean Manufacturing occurs after product launch and extends beyond DaimlerChrysler to include its supply chain. Benefits from this “hands-on”workshop include improved material flow and the elimination of unnecessary inventory movement, reduced setup times, and a general optimization of the workforce.VOICE OF THE CUSTOMERThe best practice companies actively solicit input from the customer on design issues. While this practice is no different from those of many other companies, thesecompanies take it a step further—they examine whether or not their customers are willing to pay for the design innovations. If the cost of the innovation is greater than its value to the customer, the innovation should be abandoned. We found numerous examples of “value analysis”during the site visits. For example:◆One of Boeing’s customers requested heated floors. Before target costing, The Boeing Company was inclined to provide almost whatever the customer wanted without regard to cost. The company now prices airplane options separately. When this particular customer learned that the price for heated floors was more than $1 million, it reconsidered its request.◆DaimlerChrysler used value analysis to evaluate many of the options that are available for its vehicles. After considering the tradeoff between cost and customer value for several lighting options, one of the platform teams decided to provide lighting for interior controls but forgo under-the-hood lighting.◆Continental Teves went beyond its direct customers to learn from the automobile consumer. It discovered that once vehicle purchasers were educated on the use of anti-lock brake systems (ABS) and the resulting safety benefits, they were more interested in purchasing ABS as an option for their vehicle. To leverage this discovery, Continental built a trailer that serves as a “mobile exhibit”to teach the public about ABS. One section of the trailer has a foot pedal simulator that allows the consumer to feel the “pulsating”motion of the pedal when he or she applies ABS brakes.PRODUCT DEVELOPMENTThe product development process at The Boeing Company has changed markedly in recent years. The characteristics of new airplanes are dependent upon the size of the market (potential sales volume), the number of seats required, and customer choices with regard to technological requirements. Before target costing was introduced, engineers tended to design “engineering marvels”with little regard to cost. These airplanes had hundreds of customer-specific product features, most of which were not transferable from one customer to the next. Boeing now tries tominimize unique customer requirements and incorporate changes that will provide value to a large customer base.Through target costing, the costs associated with adding new components or changing aircraft configurations, such as moving kitchen galleys to new locations on the airplane, are much more visible. Any changes that are incorporated into a new airplane must satisfy a life-cycle-based business case. In other words, customers must be willing to pay for the incremental, nonrecurring costs of the change. Furthermore, many of the technological advancements are expensive to implement on a “piecemeal”basis. Therefore, as technology improves, some strategic advancements are incorporated into existing models, and others are held “in a drawer”until a new family of airplanes is developed (such as the new Boeing 777). For example, the product development team recently learned that a competitor had developed a common cockpit design for its airplanes. This new design will be evaluated using the above criteria, as it is expected to save money for both the manufacturer (fewer new cockpit components to design and manufacture) and the customer (lower training costs and fewer component parts to inventory).SUPP LY CHAINIn addition to internal operations, each of the best practice companies relies on cost savings opportunities from its supply chain to meet cost targets. At both DaimlerChrysler and Continental Teves, approximately 75% of the value of their products comes from purchased raw materials and components. In this environment, targetcosting goals would be almost impossible to achieve without the participation of their suppliers. In fact, both companies view their supply chains as part of an “extended enterprise”where they share design information, cost information, and establish inter-company teams to meet cost reduction goals.To encourage process improvements among its suppliers, DaimlerChrysler rates the performance of each supplier on a yearly basis. A major component of the rating system is the “SCORE” (Supplier COst Reduction Effort) program. Each suppli er is asked to achieve the equivalent of a 5% annual cost reduction based on its total annualsales to DaimlerChrysler. This cost reduction goal includes any supplier suggestions that result in lower costs for DaimlerChrysler. For example, one supplier suggested changing a vehicle’s front rail system from several pieces to one unit. While the new design did not reduce the supplier’s cost, it did improve the unit’s quality and reduce DaimlerChrysler’s assembly costs. Under DaimlerChrysler’s SCORE system, the supplier received credit for this innovation.Continental Teves has developed a cost-modeling tool to determine target costs for the components it outsources. The cost targets are based on material costs, cycle times, labor rates, overhead, and other characteristics. The model is sophisticated, and it adjusts wage and occupancy rates to correspond with the appropriate rates for the region of the country in which the supplier operates. Furthermore, the model’s overhead allocation rates differ based on the type of supplier. Full-service suppliers, responsible for product research and design, are allowed higher overhead allocation rates than suppliers that simply “build to print.” If a supplier is unable to meet its target costs, Continental might ask to send a team there to view its operations. Continental will then analyze the supplier’s manufacturing processes, tolerances, and material content and generally verify the assumptions in its cost-modeling tool. After negotiations, however, if Continental still be lieves the supplier’s costs are too high, it might consider bids from other suppliers.TARGET COSTING STEPS AT CATERPILLAROnce companies have the tools and systems in place to support target costing, they often develop a standardized approach for achieving their target costing objectives. Caterpillar offers a good illustration to highlight the target costing process for one of its new products. For this particular vehicle, management set the target cost at 94.6% of a comparable model, creating an initial gap of 5.4%. The cost of the comparable model is based on current manufacturing capabilities. Therefore, to achieve the target, costs must be reduced by 5.4%.Current costs for a comparable model 100.0%Target cost for new product 94.6%Cost gap 5.4%A cost improvement team is then assembled from product design, manufacturing engineering, production, marketing, and purchasing to determine how to close the gap. Initially, the group evaluates component part substitutions that would reduce costs but still provide the product features and benefits necessary to satisfy customer requirements. The group also considers opportunities to reduce costs through efficiency improvements. Table 1 shows that the cost improvement team identified 4.6% in “known”savings through an initial evaluation of cost savings opportunities.Having reduced the gap by 4.6%, the team must find an additional 0.8% in savings to achieve the 5.4% cost reduction target.At this stage, the cost improvement team surveys the operational groups to identify potential cost savings opportunities. The responses to the questionnaire do not recommend specific solutions, but they do identify where improvement opportunities are more likely to be successful (see Table 2). Each “yes”response on the questionnaire indicates an opportunity for cost reduction, and the component part category (cab, engine, hydraulics, etc.) that has the largest number of positive responses is viewed as having the greatest potential for saving money. Table 2 highlights a sample questionnaire, and a tally of the responses indicates the extent to which each part category will be targeted for cost reduction. In this case, hydraulics will be responsible for achieving the highest percentage (50%) of the cost savings that are needed. Therefore, the cost of hydraulics must be reduced by .4% (.50 ✕.08).Table 3 illustrates the final step in the process. It takes the adjusted costs column from Table 1 and subtracts the additional savings that are required for each component part category. The right-hand column in Table 3 illustrates the target cost for the new vehicle, broken down to the component level. To recap, Caterpillar began with current costs for a comparable product (100%) and, after deducting known savings based on existing technology (Table 1) and potential savings based on an analysis of the questionnaire (Table 2), established cost targets for each component of the new vehicle.BEST PRACTICE COMPANIES CONSISTENT IN APPROACHTarget costing is still relatively new to U.S. companies. Nevertheless, it is being adopted in some key industries, namely the transportation and heavy equipment industries. Intensive competition, extensive supply chains, and relatively long product development cycles characterize these industries.The best practice companies were relatively consistent in the way in which they applied target costing. The other companies follow a similar approach to the target costing steps at Caterpillar that were highlighted in the last section, All of the best practice companies employ a cross-functional organizational structure, listen to the “voice of the customer,”emphasize cost reduction during the new product development cycle, and are very effective at removing costs throughout the supply chain. For these companies, target costing has proven to be a very effective means of cost control and profit enhancement.中文译文：目标成本核算的最优方案本文就波音公司，卡特彼勒公司，戴姆勒-克莱斯勒公司以及大陆特威斯公司的现实案例来展示这种成本核算方法。
作业成本法与物流成本核算外文文献翻译
文献出处Ewering C. The Activity-based Costing and Logistics Cost Accounting [J]. International Journal of Production Economics, 2015, 5(2): 716-725.原文The Activity-based Costing and Logistics Cost AccountingEwering CAbstractAt this stage of manufacturers, along with computers, databases, networks, communications technology in the manufacturing industry, the emergence of enterprise resource planning ERP, Total Quality Management TQM, in a timely manner JIT production systems, such as advanced management methods to improve the business Productivity and changed the production environment, these new and emerging technology in response to customer demand, breaking the 20th century standard products since the beginning of mass production, stability of large-scale production. Replace it with more variety, low-volume, personalized flexible production, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive advantage. In this type situation, to reduce the cost of doing business has entered a new stage, not just from the reduction of production inputs and lower labor costs to keep costs down side, but also focus on mining as a "source of profits in the third," the cost of logistics, logistics services The new-type industrialization in the third profit source, the cost of its share of the larger system, as long as it's done to improve logistics management, you can save a lot of unnecessary costs, higher cost-effectiveness. In the logistics cost, the cost of traditional methods have inherent deficiencies, the cost of traditional methods ignore the cost of the course took place only in accordance with the traditions of the cost of the course took place in accordance with the assumption that a single standard for the cost of distribution and logistics business in itself compared to the complexity of the There's no way to accurately reflect the occurrence of the logistics business. The activity-based costing provide a set of advanced ideas and methods of calculating the cost, the right to aggregate and distribution logisticsbusiness links in the cost of what happened. In accordance with the "consumption of resources, operations, operating costs have targeted" the logic and rational allocation of indirect costs, and in the allocation of corporate overhead costs when they pay attention to the cost of the source of the indirect costs and the allocation of these costs linked to the reasons that the business Indirect costs of manufacturing enterprises. Keywords: Logistics, Logistics costs, Activity-based costing1 IntroductionFor manufacturing enterprise in the new period, to strengthen enterprise cost management, fully excavate potential costs, should pay attention to enterprise's logistics cost management, strengthen the logistics cost management is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct analysis, it is difficult to go to discuss the improvement of logistics management, not to mention to logistics to enhance the core competitiveness of enterprises. At present, most of the manufacturing enterprise logistics cost accounting is not alone, but and corporate purchasing, production and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost accounting, this part after the distribution of the simple included in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of accounting the product cost compare rough, you ignore the logistics activity in enterprise production and operation, second, in the current processing and manufacturing enterprises in the implementation of "lean manufacturing, fine management" under the background, the enterprise make up a large proportion of the total cost of logistics costs and the distribution of the simple recorded into the cost of each product is not science, is unfavorable to the effective management of logistics activities. n the future as corporate strategy adjustment, the proportion of the total cost of logistics cost of enterprises will have to continue to expand. This would require the control of enterprise logistics cost, excavate "the third profits source" of logistics cost.2 The present research statusLogistics costs because of links, large scope, coupled with the current accounting system within the framework of the logistics cost is difficult to confirm and separation, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make the serious waste phenomenon, logistics directly affects the economic benefits. At present, there are two ways to satisfy the requirement of the enterprise logistics cost accounting, respectively is the task cost method (mission costing, and homework cost method (activity -based costing).The logical train of thought of the two methods is consistent, namely in the process as the guidance, use cost to trace a specific activity or task. Before this, the enterprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is given priority to, not considering the concrete operation process of each section of logistics system; we call it the traditional methods of enterprise logistics cost calculation.At the beginning of the job costing system will soon be received by the manufacturing sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, in the field of logistics of ABC method can make the enterprise profit and the connection between the logistics performance cost more transparent. Pohlen and La Londe think: "the logistics field exists in the field of many of the current situation and manufacturing are similar, such as many kinds of resources consumption, production and resource consumption and the traditional cost allocation system based on the number of unrelated etc. Because the ABC system in the field of manufacturing of high performance to run, we believe that the field of logistics system also is a good way to application of ABC to calculate the cost. Cost of operation level and operational performance evaluation can make the logistics system, based on job analysis can find some loopholes and defects existing in the logistics system, thus restructuring process of logistics, reduce logistics costs, improve service level".Perttila and Hautaniemi in favor of homework cost calculation method can makethe logistics system to obtain accurate cost information of this view. If ABC can run in the logistics system, it can provide more accurate than the traditional costing system of logistics cost, this will help managers management decision-making in the following areas: logistics strategy and policy, the control of logistics activities, the determination of pricing and logistics service level and so on. The ABC calculation method for its application in the logistics system to supply chain extension provides a good platform. Under this situation, ABC can help to find in the supply chain to improve the link, such as eliminating redundant activities in the supply chain, reduce the waste of resources supply chain members, reorganization of the supply chain structure and so on. A complete supply chain members can use ABC to restructure its interface process, through cost reduction and service difference to increase its competitive advantage (Pohlen & La Londe).3 The basic concept of logistics cost and basic content3.1 The basic concept of logistics costFrom the point of view of macroscopic logistics, logistics cost performance for the social total cost of logistics, i.e., a certain period of time, all aspects of national economy in all kinds of expenses for social logistics activities. Including: pay for transportation, storage, handling, packaging, circulation processing, distribution, information processing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities should bear by capital takes up the interest payments; Social logistics activity occurred in management fees, etc.3.2 The basic content of logistics costThis paper is the study of enterprise logistics cost. To examine from the Angle of enterprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs including manufacturing enterprise external payment of freight and fee, plus the enterprise logistics cost, the generalized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically consists of three parts: the material space displacement produced by the costs incurred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of processing activities and engage in these activities necessary for the cost of the equipment and facilities. Was carried out on the material itself position shift and logistics information integrated management.3.3 The classification of the logistics costFrom logistics range, cost can be divided into supply logistics, production logistics, distribution logistics cost and waste recycling logistics cost; From the functional division of logistics, can be divided into packaging, transport, storage, handling, distribution processing, logistics information and logistics management occurred in the process of the logistics cost. Inventory related cost refers to the enterprises in the logistics activity occurred in the process of funds related to the inventory carrying costs, items, loss cost, insurance and tax cost. From the morphology of the pay, can be divided into the entrusted logistics cost and internal logistics cost. Entrust the logistics cost is refers to the logistics business entrusted to the logistics industry to the outside the enterprise to pay the fees, this section data can be directly obtained from the enterprise's financial statements, the internal logistics costs within the enterprise logistics cost its payment form specific include: the cost of raw materials and artificial cost, maintenance, general and special funds.4 The application of ABC cost methodBridge logistics operation is the link between resources and products, to work for the transition cost calculation object, according to the assignment of resources consumption, the operation cost to track the product cost formation and accumulation process, is a process of forming the product cost. Resources refers to the enterprise in order to get the output and input of all resources, such as capital, labor, raw materials, auxiliary materials, machinery and equipment, etc.Products are generalized, namely cost object, including industrial products, services, information and so on. Cost accounting method based on homework corresponds to logistics activities across the organization nature, benefit and logistics process management. Enterprise logistics is the material of the packing, loading and unloading, transportation, distribution, storage, distribution processing, packaging and waste recycling, and associated withthe logistics information, etc, in view of homework cost method under the new enterprise, the logistics of each work can constitute an assignment of functions of enterprise value chain, is a part of enterprise operation in the chain; Homework cost method and non-value added work assignments section can be divided into value-added homework, emphasizes the homework cost control in advance, things, as far as possible eliminate non-value added work, and improve the efficiency and effectiveness of value-added homework, apply this principle to the logistics cost control, can reduce the waste of resources, to effectively reduce logistics cost. On this basis, the managers can be based on the operation management, at the same time improve content, make enterprise logistics function units of coordination, eliminate unwanted, inefficient operation, and improve the efficiency of value-added operations and benefit, so as to improve efficiency, reduce cost.译文作业成本法和物流成本核算作者：Ewering C摘要对于现阶段的制造企业而言，随着计算机、数据库、网络等通讯技术在制造业的应用，涌现出企业资源计划ERP、全面质量管理TQM、适时生产系统JIT 等先进的管理方式，提高了企业的生产力，改变了生产环境，这些新的制造技术出现和为响应客户的需求，打破了20 世纪初以来批量生产标准产品、稳定的大规模的生产方式。
外文翻译---施工企业工程项目成本核算若干问题研究
附录1The Study of Construction Enterprise Project CostingCost management is an important part of production and management is a really important way to improve the economic efficiency of enterprises. The cost accounting is the basis of cost management work. Doing a good job of cost accounting, cost management objectives to achieve an important means of reducing the cost of mining on the maximum cost of the potential to play a key role. So how to do a good job cost accounting, the accounting staff must be carefully pondered.1 Of the problemConstruction projects costing businesses that will occur during construction of the production costs, through the "construction", "manufacturing costs" and other subjects Guiji summary, then, directly or distribution of the object included in the cost accounting, calculation the actual cost of the project.As the construction of a unitary enterprise products, long production cycle, production sites and the cost of higher uncertainty characteristics, cost accounting and industrial enterprises are very different compared to, especially after the implementation of guidelines for the construction contract, construction cost accounting business work, there has been more substantial than before to adjust. In this paper, I address the current problems in practical work, to talk about the construction project costing business problems.Second, costing a number of specific issues1.On the issue of cost accounting to determine the objectAt present, the construction project costing companies the main problems is costing the object is too extensive. Of course, if the division of cost accounting objects too small, there will be many indirect costs need to be assessed, adding to the accounting workload, duplication of efforts, lack of practical significance. Cost object division to be reasonable, then the actual work to make sure?Cost object classification method generally has the following four points:⑴construction and installation, should generally be in the preparation of construction drawings for each independent unit of work is costing the budget target, as far as possible large-scale projects with the main branch of engineering as a cost accounting objects.⑵large, long duration of the unit works project can be divided into several parts, with part project as costing objects.⑶the same project, by the same units of construction, the same construction site, the same structure type, start time, completion of similar quantities of a number of smaller units of project, can be combined as a cost accounting object.⑷internal independent accounting machinery construction, transport units of its own transport equipment, construction machinery or mechanical operation, the object of its cost accounting to construction should generally be the type of machinery and transport equipment identification, or directly to each machine or equipmentcosting object, commonly known as "single account."2. On the cost of the project determineCost object identified, all of the original record must be filled in accordance with established cost accounting objects. In order to accurately reflect the various cost accounting production costs should be borne by the object, the object should be to set the project cost for each cost accounting ledger, columns grouped according to the cost of the project. Project construction and installation costs typically include direct labor costs, direct materials, machinery and fees, other direct costs and indirect costs. Each has its specific content costs, but also have other costs associated with the Department, the familiar, on the cost accounting is very important.General project cost items can be set up correctly, but is prone to use the concept of ambiguities, only the direct labor cost project as an example. Direct labor costs are directly engaged in construction and installation projects, including construction workers the wages and self-storage site to the construction site of the transporter transport workers in wages and other content, but does not include materials procurement personnel, construction machinery operators and material access to the site prior to removal warehouse ,working wages. But the actual work, the materials listed in the procurement staff wages under labor costs are not uncommon. Internal independent accounting machinery construction, transportation units owned or transport equipment, construction machinery and mechanical operations, the cost of the project is generally divided into labor costs, fuel and power costs, depreciation and repair costs, other direct costs and indirect costs.3. On the subject of cost accounting setup and useThe use of "construction" subjects should be noted that the problem is related to labor, materials, mechanical royalties and other direct costs of fees, direct costs can be directly included, the indirect costs are first in the "manufacturing costs" subject to accounting, monthend, then some allocation criteria, distribution of objects included in the cost accounting."Contract gross margin" account of the construction contract subject to confirm the contract margin. The end of this course is a debit balance to reflect the cost of unfinished construction contracts and contract margins.The use of "manufacturing costs" subjects should be noted that the problem is that business administration department for organizing and managing production and operation management of costs incurred, should be included in "management fees" subject, not the subject accounts.End of the period, according to the cost accounting objects should share the burden of indirect costs, debit "construction - contract costs (overhead)", credited to the subject.The use of "mechanical work" subjects should be noted that the problem is that the enterprise from other units or other mechanical stops within the independent accounting lease of construction machinery, in accordance with the provisions of Taiwan's machinery to pay class fees fixed rental fee, credited directly to the "construction" subjects, not accounted for by the subject. The distribution of subjects included in credit records, "construction", "Other operating expenses", etc fees.The use of "auxiliary production" subjects should be noted that the problem is within the independent accounting enterprises subordinate unit of mechanical work, the place of production costs, should be in the "mechanical work" Subject accounting, do not use this subject. The distribution of subjects included in credit records, "construction","mechanical work", "management fees" and "other operating expenses", "construction project" and other subjects of the costs or fees.4. On the cost accounting proceduresUnder "Corporate Accounting System" provides construction enterprises and units to enforce guidelines for the construction contract, as required in the accounting end of affirmation of contract revenue and contract costs, therefore, the construction company project costing Cheng Xu has been a significant change thanbefore. Specific performance contract is expected to increase the total cost of the measurement, calculation and on the stage of completion of current contract revenue and contract costs of the contract confirmation of Maori.5. On the cost accounting and allocation of specific⑴labor cost accounting. First, the department of labor and wage timesheets, construction tasks such as books and contract accounts and monthly financial sector to provide "employment unit project summary." Accordingly, the financial sector and the preparation of "wage distribution table", according to beneficiaries included in costs and expenses.⑵materials accounting, must be issued by the materials management department of the use of materials, engineering division of the limits of consumption and other consumption, only the material can be directly used for projects included in the cost accounting object of "materials" cost item, and for the organization and management of construction materials and consume all kinds of construction machinery and materials consumed, respectively, should be first through the "manufacturing costs", "mechanical work" and other subjects Guiji, and then redistributed to the appropriate cost of the project in.⑶mechanical royalty accounting. Lease accounting machinery costs can often distinguish between objects, their own machinery costs, through "mechanical work" Subject Guiji and distribution. Allocation methods are Taiwan class distribution method, the budget allocation method and the operating volume of distribution method.⑷other direct costs accounting. Other direct costs generally can distinguish beneficiaries, included the time of the direct costs.⑸accounting of indirect costs. The allocation of general overhead costs twice: the first is done and distributed among the unfinished works, and the second will be the first time assigned to the cost of the project has been completed at all cost accounting Duixiang of redistribution.Allocation criteria, construction standards for direct fee, installation fee for the artificial standard products (services, operations) of the distribution of direct costs or labor costs as the standard.In summary, I think, to fundamentally change the project's extensive cost accounting model, accounting personnel in addition to strictly follow "the construction business accounting Measure" is set correctly and the use of accounting courses, but also must be integrated with enterprise cost management objectives, to further refine the work accounting, organization and coordinate the relevant business units in order to dig out from the benefits of cost management in order to continuously improve the profit level of the project to play its due role.附录2施工企业工程项目成本核算若干问题研究成本管理是企业生产经营管理的重要内容，是提高企业经济效益的重要途径之一。
成本管理外文文献及翻译
成本管理外文文献Chi na's En terprise Cost Man ageme nt An alysis and Coun termeasures Abstract: With the progress and Chin a's traditi onal Cost Man ageme nt model difficult to adapt to an in creas in gly competitive market en vir onment. This paper exists in our country a nu mber of Cost Man ageme nt and fin ally put forward to address these issues a nu mber of measures to stre ngthe n Cost Man ageme nt. Keywords:: Cost Man ageme nt measuresIn a market economy conditions, as the global economic integration, the developme nt of in creas in gly fierce market competiti on, corporate profit margi ns shri nking. In this case, the level of high and low bus in ess costs directly determ ines the size of an enterprise profitability and competitive strength. Therefore, strengthen en terprise Cost Man ageme nt bus in ess has become an in evitable choice for the survival and developme nt.First, the reality of China's Enterprise Cost Management AnalysisCost Man ageme nt in our country after years of developme nt, has made many achieveme nts, but now faces a new en vir onment, Chin a's Cost Man ageme nt has also exposed some new problems, mai nly in the followi ng aspects:(A Cost Man ageme nt con cept behi nd theChin ese en terprises lag beh ind the con cept of Cost Man ageme nt in pervasivephe nomenon, mainly in Cost Man ageme nt of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the en terprise or eve n only the product ion process at the expe nse of other related compa nies and related fields cost behavior man ageme nt. We supply side, for example. The supply side of the price of the product cost of doing bus in ess, one of the most importa nt motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises 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 in crease in disguise. This in crease inprocureme nt costs, thereby in creas ing commodity costs, making goods less competitive.The purpose of Cost Man ageme nt from the point of view, many en terprises confined to lower costs, but less from the perspective of cost-effective ness of the effective ness of the means of cost reduct ion main ly rely on sav in gs, can not be cost-effective. In traditi onal Cost Man ageme nt, Cost Man ageme nt purposes has bee n reduced to cut costs, sav ing has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find costreduction is conditional and limits, and in some cases, control 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 CostMan ageme nt. Most compa nies have a com mon phe nomenon, that is, to rely on finance staff to man age costs. In the impleme ntati on of Cost Man ageme nt process, some compa nies focus only on cost acco un ti ng; some bus in ess leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurre nce of process con trol, can not be replaced cost ing Cost Man ageme nt.(B Cost Man ageme nt obsoleteFirst of all, from a Cost Man ageme nt in gen eral and ways of look ing at, not really formed, the system's Cost Man ageme nt methodology, from speak ing, we have proposed the establishme nt of in clud ing cost project ions, the cost of decisi on-mak ing, cost pla nning, cost acco unting, cost con trol, cost an alysis, etc. In the withi n the new Cost Man ageme nt system, but how to make this methodology in a scie ntific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Man ageme nt perspective, Accord ing to the survey, 55.7% of the en terprises use varieties of Fran ce, 42.8% of compa nies use sub-step. The developme nt trend of curre nt world product ion of many varieties of small batchproducti on mode, this mode of product ion batches law applies to product cost. Curre ntly, only 6.2% of Chin a's en terprises to adopt this method to calculate, which in dicates that the orga ni zati on of product ion in Chi na is still relatively extensive, paid insufficient attention to the consumer's personality.Fi nally, from a Cost Man ageme nt tool to see, eve n though some en terprises to en ter the computerized stage, but the cost of applicati on man ageme nt module level is not high, and many en terprises are still the manual acco un ti ng, in a modern way of tech no logy, In formati on, and this is bound to con stra in bus in ess further enhance the level of Cost Man ageme nt, it is difficult to meet the moder n Cost Man ageme nt of cost In formati on provided by the timeli ness, comprehe nsive ness, accuracy requireme nts.(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 this situation is getting worse. Cost Information distortion is mai nly caused by the followi ng reas ons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the grow ing in crease in the moder n en terprise product developme nt, the middle of testi ng and trial-a nd after-sales service on a small group of in put costs associated with the content of the product was in complete, does not correctly evaluate the products in the the whole process of life-cycle cost-effective ness. The sec ond is distort ion caused by improper cost ing methods.A high degree of labor- inten sive en terprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or product ion basis for the allocatio n of in direct costs, usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs decli ned sig nifica ntly, a substa ntial in crease in the proporti on of manu facturi ng costs, and the n use the traditi onal method of cost computati on will produce irrational behavior, the use of traditional costing will lead to serious distortions in product costin formatio n to en able en terprises to operate the mistake of choos ing the directi on of products.Third, to achieve the purpose of artificially adjust the cost of a nu mber of hidde n losses caused by a serious, corporate virtual surplus real loss. In China, some en terprises do not in crease because of Cost Man ageme nt, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performa nee: bus in ess man agers in order to gloss over its man ageme nt performa nee, to in vestors, especially medium and small shareholders have a good expla nati on to take virtual cut costs, in flated ben efits, such as Joa n China source eve nt, Guan gxia eve nt; some private en terprises do not eve n pay taxes in order to tax less, false purchase inv oices, virtual offset value-added tax; in flated costs, pay less corporate in come tax; a nu mber of en terprise Cost Man ageme nt is in chaos, in frastructure work is not solid, it is difficult to accurately acco unt for product costs, and thus disclosed the cost of information is not accurate. (D internal Cost Management of the establishment of the main mistakesCost of product ion and operati on activities, a comprehe nsive in dex coveri ng all aspects of management, but also invoIves all levels of personnel. However, a long time, people have bee n the existe nee of a bias, the Cost Man ageme nt as a finance officer for a small nu mber of man agers pate nts, that the cost-effective ness should be han dled by bus in ess leaders and finance staff and to all workshops, departme nts, teams and groups of workers only as a producer, result ing in con trol costs, un dersta nd tech no logy, un dersta nd tech no logy, un dersta nd the finan cial, the majority of the workers as to which costs should be con trolled, how to con trol problems have no in ten ti on also were un able to say in the cost-c on scious in differe nee. Workers that Gan haoga nhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the n ext material without careful pla nning, the n ext corner does not make full use of materials, en ergy and run , risk, dripp ing, and leak is serious. Cost Man ageme nt of the main mistakes made to establish the Cost Man ageme nt bus in ess has lost the man ageme nt of large groups of promise, of course, Cost Man ageme nt work is not really achieve good results.Second, stre ngthe n en terprise Cost Man ageme nt measuresCost Man ageme nt for Chin ese En terprises in the problems, we should start the followi ng efforts to stre ngthe n Cost Man ageme nt:(A the in troduct ion of new ideas - the use of strategic Cost Man ageme nt Strategic man ageme nt is cen tral to the susta ined competitive adva ntage for bus in esses, competitive adva ntage is the core of any Strategy, it ultimately comes from en terprises 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 anadva ntage, and to what exte nt the problem for superiority to make a choice. This requires the in troducti on of strategic man ageme nt of Cost Man ageme nt thinking, to achieve a strategic sense of the exte nsions to form a strategic Cost Man ageme nt. Strategic Cost Man ageme nt refers to man ageme nt of the specialized approach provides an an alysis of the en terprise itself and its competitors in formatio n to assist man agers and evaluati on of the formatio n of corporate Strategy, thereby creat ing a competitive adva ntage in order to meet en terprises to effectively adapt to con sta ntly cha nging exter nal en vir onment.(B establish a new con cept1, establish a system man ageme nt con cepts, the impleme ntati on of a comprehe nsive, whole process of Cost Man ageme ntThe content and scope of the cost of doing bus in ess should not be confined to areas of producti on, man ageme nt n eeds to be with the cha nge, and as the developme nt of man ageme nt developme nt. Cost Man ageme nt should be comprehe nsive, the whole process, and at the desig n stage till the developme nt pla nning stage should beg in to reduce the cost of activities. Moder n en terprise Cost Man ageme nt should in clude the impact on cost cha nges in all aspects of the projecti ons to pen etrate the en terprise, decisi on-mak ing, tech no logy, sales and other areas in all aspects of the en terprise expa nsion.2, establish the con cept of cost-effective ness, cost forecast ing and decisi on-mak ing levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making fun cti ons. Cost Man ageme nt and en terprise's overall effective ness should also be lin ked to the con cept of dyn amic cost-effective approach to cost and con trol issues, from the comparative an alysis of in put and output to look into the n ecessity and rati on ality of the en terprise from the perspective of efficie ncy to determ ine the in creases or decreases in order to con duct a cost ben efit as the cen ter of the dyn amic man ageme nt.3, establish a sense of inno vati on, tech no logy and in sist on combi ningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seek ing mecha nism inno vati on, vibra ncy, in crease scie ntific and tech no logical in put, and the effective use of new tech no logies, new equipme nt, new processes and new materials, rel ying on tech no logy to reduce product cost. Mea nwhile, cost acco un ti ng should be con sidered in the scie ntific and tech no logical content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Man ageme nt, we must impleme nt the tech no logy-drive n econo mic prin ciple of comb ining.4, establish a people-orie nted con cept, create a cohesive force in en terprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the en terprise, is the main Cost Man ageme nt is to determ ine the cost of key factors. Therefore, to establish a people-orie nted man ageme nt thinking, and arouse people'sin tellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic man ageme nt thi nking throughout the en terprise man ageme nt process from beginning to end, so that en terprises can truly become a democratic, huma ne orga ni zati ons, from the huma n heart in order to stimulate every on e's sense of responsibility and willing to devote themselves masters of the spiritual power.(C the in troduct ion of adva need Cost Man ageme nt - activity-based cost ing and cost- pla nning methodSince the cost of the early 20th cen tury in ceptio n, he has appeared 'sta ndard cost','budget control', 'differe nee', 'cost-of-state an alysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, i n today's in creas in gly competitive market economy, the traditi onal cost acco un ti ng methods have fatal defects, thus creat ing an activity-based costi ng and cost- pla nning method. 1, Activity-Based Cost ingActivity-Based Cost ing is based on 'cost driver' as the fun dame ntal basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocati on of costs to the job, and the n tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value cha in as the cen ter of the bus in ess 'operatio nal procedures' fun dame ntal and thorough reform, emphasiz ing the coordi nati on of corporate in ternal and exter nal customer relatio ns, starti ng from the en terprise as a whole, coord in at ing the various departme nts and links the relati on ship betwee n the ask en terprises to material supply, product ion and marketi ng aspects of the operati ons form a con ti nu ous, synchrono us's 'workflow', the elim in ati on of all can not in crease the value of the operatio n, so that en terprises in the state con ti nued to improve and promote en terprise-wide optimizatio n, establish ing competitive adva ntage.2, cost pla nning methodThe cost of pla nning the basic ideas: (1 to full life-cycle-based, market-orie nteddevelopme nt of target cost. Basic formula is: target cost = expected market price - target profit.(2 product desig n stage the cost of squeez ing. This process can be expressed as the cost of the 'Sett ings - decompositi on - to achieve - (re-sett ing - (re-decompositi on - (ano ther achieveme nt - .................... ', and repeatedly as well as en dless, un til it reaches target cost.(3 the cost of producti on at the manu facturi ng stage decompositi on and pressure tran smissi on. The target cost pressures refi ned to teams and groups, and eve n in dividuals and ven dors. (4 pre-producti on phase of the feedback con trol. Through trial and feedback from the product ion process and timely leak fill a vaca ncy, stre ngthe n in ternal man ageme nt, improve cost con trolman ageme nt through a variety of incen tive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5 The target cost optimizatio n. Product to meet the n eeds of market competiti on must be con sta ntly adjusted and optimized so that the cost of sett ing goals to keep up with the pace of tech no logical and market cha nges, so that the cost of the en tire pla nning process to form a complete cycle, continu ous improveme nt, and con sta ntly perfect, and always be able to adapt to the cha nging market. (Iv computer tech no logy in En terprise Cost Management At present, the computer is an indispensable tool for economic life, to moder n in formatio n tech nology-based Cost Man ageme nt Cost Man ageme nt in formatio n system has become a symbol of moder ni zati on. 1, the software applicatio n LOTUS, EXCEL and other spreadsheet software has a powerful form process ing, database man ageme nt and statistical charts process ing function s, is com monly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficie ncy, use of these software can be easily and quickly assist man ageme nt in cost project ions, decisi on-mak ing, and can con trol the process of impleme ntati on of the mon itori ng an alysis, received good results. Bus in esses can comb ine their own characteristics, commissi oned by software developers for their costs of develop ing a more professi onal man ageme nt software. 2, the applicati on of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timelytransmission of a variety of cost in formati on, and can in teractively com muni cate with the outside world, learn from each other and promote the applicatio n of various Cost Man ageme nt tech niq ues to achieve Cost Man ageme nt objectives. (E to take measures to en sure cost-effective in formatio n Compa nies should establish a sound in ternal con trol system, through acco un ti ng and other bus in ess processes con trol, help reduce the occurre nee 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 docume nts must be recorded aga inst previous audit, the certificate of tran sfer must follow certa in procedures, to the rec on ciliati on table cards and check ing acco un ts. Through these means of con trol, it is possible to reduce the in cide nee of errors to en sure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the man ageme nt and acco un ti ng staff of professi onal ethics. The main body of the impleme ntati on of the system is the en terprise man agers and decisi on-mak ingparticipation in the operation of accounting personnel, in the generation and provision of releva nt in formati on,on one hand to enhance the legal aware ness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of resp on sibility to maintain professi onal con scie nee, econo mic objectives of en terprises and man agers to enhance the double moral sta ndards. In additi on to stre ngthe n the market research and in formatio n feedback in the Cost Man ageme nt applicati ons. In formati on as a bus in ess activity is an importa nt factor in the cost man ageme nt an in tegral part of. With econo mic developme nt, en terprise cost man ageme nt level, with the developme nt of the situati on can improve, operatio n can proceed smoothly, to a large exte nt also depe nds on the level of the cost of feedback. Therefore, the en terprise cost man ageme nt must also adapt to this objective, con ti nu ally improve the level of in formati on man ageme nt, seize the opport unity to truly become the stro ng market competiti on.。
成本会计英文版
EXERCISES AND PROBLEMS83.There are basically two distinct methods of calculating product costs.Required:Compare and contrast the two methods.Answer:In job costing the job or product is a distinctly identifiable product or service. Each job requires (or can require) vastly different amounts of input. Job costing is usually associated with products that are unique or heterogeneous. Thus, each job requires different amounts of input, and they can require vastly different amount of costs to finish. Job-costed products tend to be high cost per unit. Thus the costs of each (unique) job are important for planning, pricing, and profitability.In process costing, the jobs or products are similar (or homogeneous). Each job usually requires the same inputs, and results in approximately the same costs per unit. The cost of a product or service is obtained by assigning total costs to many identical or similar units. We assume each unit receives the same amount of direct material costs, direct manufacturing labor costs, and indirect manufacturing costs. Unit costs are then computed by dividing total costs by the number of units.The principal difference between process costing and job costing is the extent of averaging used to compute unit costs. As noted above in job costing, individual jobs use different quantities of production resources; whereas in process costing, we assume that each job uses approximately the same amount of resources.Difficulty:2Objective:1Terms to Learn:process-costing system84.Why do we need to accumulate and calculate unit costs in process costing (and also job costing)?Answer:We need to accumulate unit costs to:1.Budget (planning)2.Price3.Account for the costs1.Budgeting —To operate a successful business, we should prepare budgets, review the results, and make decisions as to how well our business is doing. Our business has formulated plans for the future. The resources we need for the future (materials, conversion costs, facilities, etc.) will depend on our estimate of the resources we need to accomplish these goals. Animportant part of these estimates is the unit costs of the products we plan to produce. These unit costs will tell us how many dollars we must acquire to accomplish our plans.2.Price— In order to be a profitable business, we must sell our product at a price in excess of what it costs us to produce the product. Essential for the pricing decision is the cost per unit. We will also learn whether we can sell a product at a profit.3.Accounting— During the course of the accounting period, we will be accumulating costs. At the end of the accounting period, we must allocate this pool of costs between the units that were transferred out and the goods in ending inventory. Unit costs are essential for this purpose.Difficulty:1Objective:1Terms to Learn:process-costing system85.The Zygon Corporation was recently formed to produce a semiconductor chip that forms an essential part of the personal computer manufactured by a major corporation. The direct materials are added at the start of the production process while conversion costs are added uniformly throughout the production process. June is Zygon's first month of operations, and therefore, there was no beginning inventory. Direct materials cost for the month totaled $895,000, while conversion costs equaled $4,225,000. Accounting records indicate that 475,000 chips were started in June and 425,000 chips were completed.Ending inventory was 50% complete as to conversion costs.Required:a.What is the total manufacturing cost per chip for June?b.Allocate the total costs between the completed chips产成品and the chips in ending inventory.半成品Answer:a.Equivalent unit for conversion costs =425,000 completed + (50,000 x 0.5 completed) =425,000 + 25,000 = 450,000pleted units = $11.27 x 425,000 = $4,789,750Ending work in process = Direct materials = 50,000 x $1.88 = $ 94,000Conversion costs = 25,000 x $9.39 = 234,750$328,750Difficulty:2Objective:2Terms to Learn:process-costing system, equivalent units86.Cedar Rapids Chemical placed 220,000 liters of direct materials into the mixing process. At the end of the month, 10,000 liters were still in process, 30% converted as to labor and factory overhead. All direct materials are placed in mixing at the beginning of the process and conversion costs occur evenly during the process. Cedar Rapids Chemical uses weighted-average costing.Required:a.Determine the equivalent units in process for direct materials and conversion costs, assuming there was no beginning inventory.b.Determine the equivalent units in process for direct materials and conversion costs, assuming that 12,000 liters of chemicals were 40% complete prior to the addition of the 220,000 liters.Answer:a.Direct materials:Beginning inventory0 litersUnits started220,000 litersEquivalent units220,000 litersConversion costs:Beginning inventory0 litersUnits started220,000 litersTo account for220,000 litersUnits transferred out210,000 litersEnding inventory10,000 litersUnits transferred out210,000 litersEnding inventory, 30% complete3,000 litersEquivalent units213,000 litersb.Direct materials:Completed and transferred out (210,000 + 12,000)222,000 litersEnding inventory, 100% complete10,000 litersEquivalent units232,000 litersConversion costs:Completed and transferred out222,000 litersEnding inventory, 30% complete3,000 litersEquivalent units225,000 litersDifficulty:2Objective:5Terms to Learn:weighted-average process-costing method, equivalent units87.Jordana Woolens is a manufacturer of wool cloth. The information for March is as follows:Beginning work in process10,000 unitsUnits started20,000 unitsUnits completed25,000 unitsBeginning work-in-process direct materials$ 6,000Beginning work-in-process conversion$ 2,600Direct materials added during month$30,000Direct manufacturing labor during month$12,000Factory overhead$ 5,000Beginning work in process was half converted as to labor and overhead. Direct materials are added at the beginning of the process. All conversion costs are incurred evenly throughout the process. Ending work in process was 60% complete.Required:Prepare a production cost worksheet using the weighted-average method. Include any necessary supporting schedules.明细表Answer:PRODUCTION COST WORKSHEET87.(continued)Assignment of costsCosts transferred out (25,000 x $1.90)$47,500Work in process, endingDirect materials (5,000 x $1.20)6,000Conversion (5,000 x $0.70 x 0.60)2,100Costs accounted for$55,600Difficulty:3Objective:5Terms to Learn:weighted-average process-costing method, equivalent units88.Four Seasons Company makes snow blowers. Materials are added at the beginning of the process and conversion costs are uniformly incurred. At the beginning of September, work in process is 40% complete and at the end of the month it is 60% complete. Other data for the month include:Beginning work-in-process inventory1,600 unitsUnits started2,000 unitsUnits placed in finished goods3,200 unitsConversion costs$200,000Cost of direct materials$260,000Beginning work-in-process costs:Materials$154,000Conversion$ 82,080Required:a.Prepare a production cost worksheet with supporting schedules using the weighted-average method of process costing.b.Prepare journal entries to record transferring of materials to processing and from processing to finished goods.Answer:a.PRODUCTION COST WORKSHEETsb.Difficulty:3Objective:4, 5Terms to Learn:weighted-average process-costing method, equivalent units89.Surf Products Company uses an automated process to clean and polish its souvenir items. For March, the company had the following activities:Beginning work in process inventory3,000 items, 1/3 completeUnits placed in production12,000 unitsUnits completed9,000 unitsEnding work in process inventory6,000 items, 1/2 completeCost of beginning work in process$2,500Direct material costs, current$9,000Conversion costs, current$7,700Direct materials are placed into production at the beginning of the process and conversion costs are incurred evenly throughout the process.Required:Prepare a production cost worksheet using the FIFO method.Answer:PRODUCTION COST WORKSHEET89.(continued)Difficulty:3Objective:6Terms to Learn:first-in, first-out (FIFO) process-costing method, equivalent units90.The Laramie Factory produces expensive boots. It has two departments that process all the items. During January, the beginning work in process in the tanning department was 40% complete as to conversion and 100% complete as to direct materials. The beginning inventory included $6,000 for materials and $18,000 for conversion costs. Ending work-in-process inventory in the tanning department was 40% complete. Direct materials are added at the beginning of the process.Beginning work in process in the finishing department was 60% complete as to conversion. Beginning inventories included $7,000 for transferred-in costs and $10,000 for conversion costs. Ending inventory was 30% complete.Additional information about the two departments follows:Required:Prepare a production cost worksheet using weighted-average costing for the finishing department.Answer:Production Cost WorksheetFinishing DepartmentWeighted-Average MethodDifficulty:3Objective:8Terms to Learn:weighted-average process-costing method, equivalent units91.Lexington Company produces baseball bats and cricket paddles. It has two departments that process all products. During July, the beginning work in process in the cutting department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $40,000 for materials and $60,000 for conversion costs. Ending work-in-process inventory in the cutting department was 40% complete. Direct materials are added at the beginning of the process.Beginning work in process in the finishing department was 80% complete as to conversion. Direct materials for finishing the units are added near the end of the process. Beginning inventories included $24,000 for transferred-in costs and $28,000 for conversion costs. Ending inventory was 30% complete. Additional information about the two departments follows:Required:Prepare a production cost worksheet, using FIFO for the finishing department.Answer:Production Cost WorksheetFinishing DepartmentFIFO Method91.Difficulty:3Objective:8Terms to Learn:first-in, first-out (FIFO) process-costing method, equivalent units92.General Fabricators assembles its product in several departments. It has two departments that process all units. During October, the beginning work in process in the cutting department was half completed as to conversion, and complete as to direct materials. The beginning inventory included $12,000 for materials and $3,000 for conversion costs. Ending work-in-process inventory in the cutting department was 40% complete. Direct materials are added at the beginning of the process.Beginning work in process in the finishing department was 75% complete as to conversion. Direct materials are added at the end of the process. Beginning inventories included $16,000 for transferred-in costs and $20,000 for conversion costs. Ending inventory was 25% complete. Additional information about the two departments follows:Required:Prepare a production cost worksheet using weighted-average for the cutting department and FIFO for the finishing department.Answer:Production Cost WorksheetCutting DepartmentWeighted-Average Method92.(continued)Production Cost WorksheetFinishing DepartmentFIFO MethodDifficulty:3Objectives:5-8Terms to Learn:first-in, first-out (FIFO) process-costing method, equivalent unitsCRITICAL THINKING93.The president of the Gulf Coast Refining Corporation wants to know why his golfing partner, who is the chief financial officer of a large construction company, calculates his costs by the job, but his own corporation calculates costs by large units rather than by individual barrel of oil.Answer:Oil refineries use process costing to calculate their costs per barrel of oil. Each barrel of oil is essentially the same. Thus, costs are accumulated for all the oil processed during a given time period, and the total costs are divided by the barrels of oil produced. An average cost is calculated. Since the costs to actually produce the oil are essentially the same, accuracy is not lost by this process.The construction company calculates costs by each job, since each job can require substantially different amounts of the various inputs. Thus, the cost of each job could be radically different from the other jobs.Difficulty:1Objective:1Terms to Learn:process-costing system94.List and describe the five steps in process costing.Answer:Step 1 involves summarizing the physical flow of the units of output. Step 2 involves determining the number output expressed in terms of equivalent units. This means determining how many complete units would have been done with the materials, time, and effort expended had units been done one at a time. The third step involves computing the cost per equivalent unit — determining how much a whole unit cost for each item this period. In the fourth step, the costs that need to be assigned to the units are summarized. The fifth step involves assigning the costs to the completed units and the units still remaining in work in process.Difficulty:2Objective:2Terms to Learn:process-cost system95.Marv and Vicki own and operate a vegetable canning plant. In recent years, their business has grown tremendously and, at any point in time, they may have 30 to 35 different vegetables being processed. Also, during the peak summer months there are several thousand bushels of vegetables in some stage of processing at any one time. With the company's growth during the past few years, the owners decided to employ an accountant to provide cost estimations on each vegetable category and prepare monthly financial statements. Although the accountant is doing exactly as instructed, Marv and Vicki are confused about the monthly operating costs. Although they process an average of 50,000 canned units a month, the monthly production report fluctuates wildly.Required:Explain how the production report can fluctuate wildly if they process a constant amount of vegetables each month.Answer:It appears that the accountant may not be using equivalent units of production but he or she is only including completed units when preparing the monthly reports. Particularly with large summer inventories, the number and value associated costs with ending work in process could cause wide fluctuations between months if the equivalent unit concept is ignored. The accountant should start using equivalent units to determine the costs to assign to finished goods and ending work in process each month.Difficulty:2Objective:3Terms to Learn:process-costing system, equivalent units96.What is the difference between a weighted-average method of process costing and a first-in, first-out method of process costing?Answer:The weighted average method computes unit costs by dividing total costs entering the work-in-process account (whether from beginning work-in-process or from work started during the period) by total equivalent units completed to date, and assigns this average cost to units completed and to units in ending work-in process inventory.The first-in, first-out (FIFO) method computes unit costs based on costs incurred during the current period and equivalent units of work done in the current period. It assigns the costs of beginning work-in-process inventory to the first units completed, and it assigns costs of the equivalent units worked on during the current period first to complete beginning inventory, next to start and complete new units, and finally to units in ending work-in-process inventory.Difficulty:3Objective:5, 6Terms to Learn:first-in, first-out (FIFO) process-costing method, weighted-average process-costing method,97.Universal Industries operates a division in Brazil, a country with very high inflation rates. Traditionally, the company has used the same costing techniques in all countries to facilitate reporting to corporate headquarters. However, the financial accounting reports from Brazil never seem to match the actual unit results of the division. Management has studied the problem and it appears that beginning inventories may be the cause of the unmatched information. The reason for this is that the inventories have a different financial base because of the severe inflation.Required:How can process costing assist in addressing the problem facing Universal Industries?Answer:Probably the best way to address the problem of inflation is to use FIFO costing. This method keeps the cost of beginning inventories separate from production units started and completed in a given period. Therefore, the company may be able to track the cost of items that were actually produced in a given period, versus mixing the units and costs of multiple periods.Difficulty:2Objective:6Terms to Learn:weighted-average process-costing method, first-in, first-out (FIFO) process-costing method98.BIG Manufacturing Products has been using FIFO process costing for tracking the costs of its manufacturing activities. However, in recent months, the system has become somewhat bogged down with details. It seems that, when the company purchased Brown Electronics last year, its product lines increased six-fold. This has caused both the accountants and the suppliers of the information, the line managers, great difficulty in keeping the costs of each product line separate. Likewise, the estimation of the completion of ending work-in-process inventories and the associated costs has become very cumbersome. The chief financial officer of the company is looking for ways to improve the reporting system of product costs.Required:What can you recommend to improve the situation?Answer:A beginning point would be to change to a standard costing system. Standard costing eliminates many of the problems of FIFO costing in tracking actual costs to products. With standard costing, only the equivalent units have to be determined immediately, not the actual cost of the period. A standard cost for materials and conversion is then applied to the equivalent units for the reporting period. Actual costs and variances from standard costing can be determined later. This approach is very appropriate for a company that has many products.Difficulty:3Objective:7Terms to Learn:first-in, first-out (FIFO) process-costing method99.Ford Motor Company is said to use a hybrid costing system. What is a hybrid costing system, and what would be the advantage to Ford of such a system?Answer:A hybrid costing system is one that combines the elements of job costing and process costing systems. Important elements of profitability include knowing what the costs are, and controlling costs. Ford has a basic platform that they use to produce cars. Vehicles undergo essentially the same processing and are in effect manufactured in a continuous flow using standard parts and standardized manufacturing processes.Another important part of profitability is making a product different than other vehicles so buyers will be attracted to purchase the vehicle. Vehicles that are different can command a higher price and increase profitability. Costs are accumulated using process costing up to the point where the product is differentiated. Job costing is used from that point forward.Difficulty:2Objective:8Terms to Learn:hybrid-costing system。
外文翻译两篇范文成本核算
成本核算过程中的问题及策略1.成本核算过程中存在的问题1.1 成本核算不精确成本核算就是把产品的成本数据供给给企业的决策层，让决策层依照现实的真实状况进行解析定位，假设成本核算出现了较严重的错误，可想而知，将对企业将来的收益会产生致命的打击。
但是，现实情况是，一些企业在进行成本核算很模糊，在没有保证企业的预期收益时就对产品进行了不合理的市场定价。
2.企业对成本核算没有足够的重视成本核算对企业经营收益有重视要影响。
在企业的正常经营状况下，企业的财务对成本核算出现错误的概率越小，对企业收益核算越精确。
但是，企业要进行成本核算的工作量大、流程复杂；技术性较强，要求也比较苛刻；因此，企业财务人员在进行成本核算的过程中，涉及的人比很多，这些诸多要素都使成本核算成为一项不太简单的实践操作工作。
在企业的成本核算中，很多企业的财务人员对企业的成本核算不太重视，在核算过程中，出现了渺小的误差，感觉没有太大的关系，造成企业收益核算的不正确。
1.3 没有采用合适企业自己发展的成本核算方法在市场经济条件下，每个企业都有每个企业独到的特点，应该针对各个企业的生产经营特点，选择合适的成本核算方法。
但是，现阶段，一部分企业在明确成本核算对象此后没有选择一个科学的、符合企业本质的成本核算方法对企业成本进行科学核算。
这种现象在中小型企业特别宽泛。
2.加强企业成本核算管理路子2.1 提高企业管理者的成本管理意识在现代的经济形势下，只有企业的领导者和全体员工对成本控制有了足够的重视，才能够使成本核算的工作在企业顺利全面张开。
但是在此刻知识经济时代，企业财务管理者没有意识到成本核算和控制在企业经济管理中的重要性，只进行简单的算账、报账，对支出的成本详细计算，对自己成本不进行认真核算；只重视产品售后的核算，不重视产品售出和售出中的控制；只依靠会计人员的数据报表，不关注市场的发展动向；那么只会以致他们对成本核算方法改进的忽视，让企业的成本核算管理工作越来越差。
Cost Accounting(成本核算)
• Insurance premium（保险）： 是指投保人根据合同约定，
向保险人支付保险费。
• Commission（佣金）： 是指牙商、经纪人等中间人说合介
绍生意所取得的酬金。
成本计算公式
• 购货成本=货价+增值税额=货价+货价×增 值税率=货价×（1+增值税率） • 货价=购货成本÷（1+增值税率） • 实际成本= 购货成本—出口退税额 • =货价×（1+增值税率）—货价× 出口退税率 • = 购货成本÷（1+增值税率）× （1+增值税率—出口退税率）
• Freight charges(出口运费）：基本费用（Basic Freight），
燃油附加费（Bunker adjustment factor ），货币附加 （Currency adjustment factor ）货币附加 （Currency adjustment factor ）等 费用。
• Inspection charges（商检费）：凭商检换证凭条去换正本
通关单的费用。
• Duties and taxes(捐费）：捐费就是指税捐，是国家为了实
现其职能，按照法定标准，无偿取得财政收入的一s（银行费用）：在商业交易中银行所收取
胡一些利率和费用。
是商业企业为实现商品运输而支付的有关费用，包括将商品从 发送地送至目的地所支付的全部费用。 产品、选择的认证机构和产品的相关费用。
• Certification charges(认证费）：认证的费用包括认证的
• Port charges(港区杂费）：港杂费是在港口发生的人民币
费用，包括报关、换单、THC,港口费，提重、回空、掏箱等等 费用。
Cost Accounting(成本核算）
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成本核算过程中的问题及策略1.成本核算过程中存在的问题1.1成本核算不精确成本核算就是把产品的成本数据提供给企业的决策层，让决策层根据现实的真实情况进行分析定位，假设成本核算出现了较严重的错误，可想而知，将对企业未来的收益会产生致命的打击。
但是，现实情况是，一些企业在进行成本核算很模糊，在没有保证企业的预期收益时就对产品进行了不合理的市场定价。
2.企业对成本核算没有足够的重视成本核算对企业经营利润有着重要影响。
在企业的正常经营情况下，企业的财务对成本核算出现错误的概率越小，对企业利润核算越精确。
但是，企业要进行成本核算的工作量大、流程复杂；技术性较强，要求也比较苛刻；所以，企业财务人员在进行成本核算的过程中，牵涉的人比较多，这些诸多因素都使成本核算成为一项不太简单的实践操作工作。
在企业的成本核算中，很多企业的财务人员对企业的成本核算不太重视，在核算过程中，出现了微小的误差，觉得没有太大的关系，造成企业利润核算的不正确。
1.3没有采用适合企业自身发展的成本核算方法在市场经济条件下，每个企业都有每个企业独特的特点，应该针对各个企业的生产经营特点，选择合适的成本核算方法。
但是，现阶段，一部分企业在明确成本核算对象之后没有选择一个科学的、切合企业实际的成本核算方法对企业成本进行科学核算。
这种现象在中小型企业尤其普遍。
2.加强企业成本核算管理途径2.1提高企业管理者的成本管理意识在现代的经济形势下，只有企业的领导者和全体员工对成本控制有了足够的重视，才可以使成本核算的工作在企业顺利全面展开。
但是在当今知识经济时代，企业财务管理者没有意识到成本核算和控制在企业经济管理中的重要性，只进行简单的算账、报账，对支出的成本详细计算，对自身成本不进行认真核算；只重视产品售后的核算，不重视产品售出和售出中的控制；只依靠会计人员的数据报表，不关注市场的发展动态；那么只会导致他们对成本核算方法改进的忽视，让企业的成本核算管理工作越来越差。
因此，要提高企业全体人员的成本意识，改进成本核算方法，制定成本核算管理的相关硬性制度规章；对各部门的成本管理责任落实到人；审计企业成本核算方案的科学性、有效性；建立机构完备的成本核算办公室，为领导小组的决策科学化提供充分的信息参考。
企业成本核算是一项复杂、艰巨的系统工程，涉及到企业工作过程的方方面面的切身经济利益，这其中的部门利益冲突一旦处理不好将会对企业造成难以估算的损失，如果没有领导的重视，成本核算的推行根本就是天方夜谭。
因此，企业管理必须高度重视，真正把成本核算的每一个步骤都落到实处，确保实效，为全成本核算工作的顺利进行奠定坚实的思想与制度基础。
2.2建立一套规范的、科学的、全面的成本核算管理制度完整全面的成本核算制度是企业成本核算能够顺利执行的重要保证。
但是当今很多工业企业没有一套规范的符合现代商业要求的成本核算管理制度，在提高企业成本核算意识的基础，加强企业成本核算制度方面没有清晰的认识，所以要对成本费用的考核指标要进行科学、合理依据，把成本核算的理论运用到实践中，让企业的各个部门管理者、投资者和其他相关的利益者了解企业为什么要进行严格的成本管理，对成本核算科学管理以后将对他们产生怎样的益处，为他们进一步投资、工作提供完整、有价值的辅助参考资料。
有效提高企业精细化成本管理制度的执行。
避免企业精细化成本管理在执行过程中出现的制度过于复杂、制度与实际不符、制度落实无力等问题，企业必须首先建立一个系统而健全的类、层制度；其次要强化员工的精细化制度自觉意识，在员工中深入开展精细化制度的教育；然后要建立健全制度监督机制，强化监督和激励措施；最后要保证企业高层对精细化制度带头做起。
2.3明确企业进行成本核算的对象企业进行成本核算的一个好处就是可以对企业的各个生产环节的损耗做到详细的了解，然后制定相关措施减少企业在生产过程中的物料损耗。
但是在我国现有的企业中，存在着对这些具体的生产过程没有具体的了解的各方面问题。
企业要想对生产中的现实情况了然于胸，就要从企业的实际情况出发，针对自身企业的生产经营特点，选择合适的成本核算方法。
成本核算的几种操作方法有：分步法、品种法、定额法等，这些方法适用的具体企业环境情形都不一样，每一种方法都有各自的优缺点，即使对于同一种产品，采用相同的成本核算方法，如果企业其他经营情况不一样，结果也不会相同。
所以，企业在明确成本核算对象之后选择一个科学的、切合实际的成本核算方法对企业成本进行精确核算。
2.4运用法律法规及税务机关制度规范成本核算对于不按照法律规范来进行成本核算的企业，税务机关进行严格的账务查询，责令其整改，督促其进行代理记账的方法。
企业在进行成本核算的时候，应该重视原始记录，保证以后可以参考使用。
采用代理记账的方式，根据中小企业的真实经营情况和提供的资料，按照规范的会计记账流程，对他们的财务账目进行科学记账，提高成本核算的科学性、使中小企业的成本核算管理走向正规化、规范化道路。
国家税务机关出台相应的财务保障措施，督促中小企业进行科学的成本核算，帮助其提高进行成本核算水平。
组织中小企业的财务管理人员定期参加培训。
针对现阶段中小企业人员素质高低不齐的现状，各级税务机关加强对中小企业会计人员的业务培训。
对新出台的《会计法》、会计计算技术对企业会计人员进行细心指导，结合中小企业的现实经营状况，帮助他们理清成本核算的各个要素，完善企业的财务账目，让财务账目的设置行业企业的实际经营情况相符。
对企业提交的财务账目资料，进行严格审查，对于财务账目中不符合税法规定的，提出整改建议，编制调账目标，督促其在规定的期限内改正，如不改正，按照国家法律给予一定的处罚。
对已那些没有能力完成成本核算的中小企业，税务机关可以强令其聘用会计事务所或者代理记账公司进行财务方面的管理。
会计事务所和代理记账公司在按照规范的会计制度协助中小企业管理企业财务账目时，也提高了中小企业自身进行财务管理的能力。
2.5提高企业内部会计人员对成本核算重要性的认识成本核算中，财务人员的专业素质高低，直接影响着财务工作进行的顺利与否，尤其是正在推行权责发生制的今天，财务部门中，不同专业素质的财务人员，在工作中，做出的职业选择与判断也就不同，由此，就造成了信息在质量上的差异性，严重的还会带来财务管理方面的损失。
从理论上讲，成本核算不单单是企业成本的计算，它属于企业管理的重要组成部分。
不是简单的进行减少支出、控制成本；从会计知识上来讲，随着我国经济发展速度的加快，会计的新理念、新方法越来越多，知识更新换代的速度越来越快，因此，中小企业必须与时俱进，加强对企业内部财务管理工作人员的培训。
做好企业日常管理的细节部分，保证企业在进行成本核算时数据资料的真实性和完整性。
产品成本可以说是固定客观存在的。
但是随着产品投入生产，在生产过程中产品的消耗、损失都是不确定的，这就要求企业注意加强日常管理工作，保证所计算出的成本核算数据及时、详实、可靠。
盲目地沿用某些比较前沿的管理模式和方法，或者只是照搬其他企业的精细化管理模式均不可取。
企业要根据自己的实际情况，全面掌握自身的管理优势和主要问题所在，再学习一些同自己有相似背景和经营条件的优秀企业，加以优选之后再行运用到自身之上。
在理论的支撑下，企业还需及时自我总结，修正偏差并积累经验，同时还要不断进行创新，建立独特、新颖、科学的精细化成本管理模式。
2.6实施精细化成本管理制度高度重视目标管理，避免在精细化管理实施过程出现误区。
制定精细化成本管理的目标可能会出现企业将目标作为硬性指标、监督工具和简单量化等等误区。
要避免这些误区，首先要建立科学的目标体系，遵循分项支持总体、短期变为长期的原理；其次，要保证目标的合理性，以确保员工能够实现；然后采取双向管理机制，采取上下协商、员工参与的办法；最后，将目标考核作为衡量员工真实贡献的标准。
基于精细化成本管理具有复杂和双面性的特点，所以企业在实施过程中，必须统筹规划，合理分配，避免管理秩序出现紊乱、员工怨声载道的现象。
要做到统筹规划，制定出合理的精细化成本管理方案，企业首先要认清自我，为自身量制出一条切合自身实际的实施方案；然后要将这条方案落实到企业的各个岗位，从而保证集成的岗位价值有效推动企业价值的增长；最后，在意识观念上，企业还需在此基础上创建一套长期的考评机制，令精细化成本管理深入人心。
如此，企业才能合理地统筹各方的利益关系，切实地落实精细化成本管理在企业内部的开展工作。
随着科学技术的不断进步，高校、快捷、精确的成本核算软件已经成为企业在成本核算中的重要推助力。
积极采用先进技术与不断完善成本核算方法，为成本核算选定最优质的核算软件与及时反馈。
在具体的成本核算过程中，选用既实用又节省开支的成本核算软件与完善成本核算方法是十分必要的具体运作过程中，成本核算软件通过对企业各个部门成本核算的核算单元进行有目的的建立总账系统，同时建立专供基础部门公用的模块如固定资产和薪酬数据，为有效查询成本核算的相关资料快捷的提供参考。
3.结束语随着中国经济的发展，成本核算管理已经成为现代企业管理不可忽视的一部分，是企业在激烈的市场竞争中必须走的一步路。
它作为企业财务核算的一个重要环节，在企业的经济管理过程中发挥着重要作用。
我们从提高企业成本核算管理意识、建立企业成本管理制度、实施精细化成本管理制度，运用法律法规及税务机关制度规范成本核算，选择适合企业自身经营发展等方法，提高财务管理人员综合素质，有效加强企业的成本核算管理工作，以提高企业经济管理质量，促进企业经济效益和社会效益的增加，最终实现企业健康持续的发展。
Costing process issues and strategies1.Costing Process Problems1.1 Costing impreciseCosting is to provide cost data products to corporate decision-making , so that decision-makers to analyze the positioning based on the realities of the real situation , assuming costing a more serious mistake , we can imagine the future corporate earnings will be generated fatal blow. However , the reality is that some enterprises in cost accounting is very vague, in the absence of the expected return on the product to ensure that enterprises were irrational market pricing .1.2 Enterprises do not have enough emphasis on cost accountingCosting the enterprise has an important impact on operating profit . Under normal operating conditions of enterprises, financial companies on cost accounting error probability is smaller, more precise accounting of corporate profits . However , enterprises should work costing large , complex process ; technical nature , requiring relatively harsh ; Therefore , corporate finance staff during the costing process, involving more people , these are so many factors costing become a quite simple practical operation work .Cost accounting in the enterprise , many business -to-business financial officers costing less importance in the accounting process, the emergence of small errors , do not think too much of the relationship , resulting in incorrect accounting of corporate profits .1.3 Did not use cost accounting method is suitable for the development of their ownIn a market economy, every business has unique characteristics of each enterprise , each company should focus on production and management features , select the appropriate costing methods. However , at this stage , some companies did not object after the clear choice costing a scientific , practical business-to- business costs costing methods for scientific accounting. This phenomenon is especially prevalent in small and medium enterprises .2 .Ways to strengthen enterprise management cost accounting2.1 Improve cost management awareness of enterprise managersIn the modern economy, only business leaders and staff on cost control have enough attention , we can make work costing companies successfully in full swing. But in today's era of knowledge economy , corporate financial managers do not realize the importance of cost accounting and control of economic management in the enterprise , such as simple afterwards, reimbursement , cost of expenditures detailed calculation of their costs are not careful accounting; only pay attention to after-sales accounting of the product , do not attach importance to product sold and sold in control ;Rely on data report accounting staff does not care about market developments ; then they will only lead to an improved cost accounting method ignored , so that enterprises costing management is getting worse. Therefore, to raise awareness of the cost of all the staff of the enterprise, improve cost accounting methods , the development of relevant regulations costing rigid system management ; management responsibility for the cost of various departments to the people ; scientific validity of the audit cost accounting programs ; establish agencies complete cost accounting office , provide sufficient information for decision-making reference to scientific leadership team .Cost accounting is a complex and arduous systems engineering, enterprise work processes related to the vital interests of all aspects of the economy , of which the conflict of interest will result in poor handling department once difficult to estimate the loss of business, if there is no leadership attention , costing implementation is simply fantasy. Therefore , management must attach great importance to truly costing implement every step to ensure the effectiveness of , and to lay a solid ideological foundation for the smooth progress of the whole system of cost accounting work.2.2 Establish a standardized , scientific and comprehensive cost accounting management systemComplete and comprehensive cost accounting system is an important guarantee for the smooth execution of cost accounting . But many of today's industrial enterprises do not have a standardized cost accounting management system in line with the requirements of modern business , there is no clear understanding of the basisof improving awareness of corporate cost accounting , cost accounting system to strengthen the corporate side, so to the cost of the assessment indicators to be scientific, rational basis , the cost accounting theory to practice,So that the various departments of enterprises managers, investors and other relevant stakeholders to understand the business of the reason for the strict cost management, cost accounting and scientific management for the future will be how they produce benefits for them to invest further work to provide a complete , there auxiliary reference value . Improve the implementation of enterprise cost management system fine . Avoid refined enterprise cost management system emerged in the implementation process is too complicated, the system inconsistent with the actual implementation of the system weakness and other issues,Enterprises must first establish a sound system of class -tier system ; Second, we must strengthen the system of fine consciousness of employees , in -depth educational employees refinement system ; then to establish a sound system of oversight mechanisms , and strengthen supervision and incentives ; Finally, to ensure that corporate executives take the lead on the fine system .2.3 Clear target costing companiesOne benefit is costing businesses various production processes can businesses do a detailed understanding of the loss , and the development of relevant measures to reduce corporate materials in the production process of the loss . However, in our existing businesses , there is a specific production process for these no specific knowledge of the various aspects .Enterprises in order to produce the reality of gains , we must proceed from the actual situation of enterprises, production and operation of enterprises for their own characteristics , choose the appropriate costing methods. Costing several methods of operation are: sub -step , Varieties Act , rating method , these methods apply to specific corporate environment situation is different, each method has its own advantages and disadvantages, even for the same product , the use of costing the same way, if the situation is not the same as other operating companies , the results are not the same .Therefore, the company clearly costing object selection after a scientific , practical costing method for accurate accounting of the cost of the enterprise .2.4 Use laws and regulations and rules and norms costing the tax authoritiesFor not in accordance with legal norms for costing businesses, tax authorities strictly accounting inquiry , order it to rectify , and urge them to perform bookkeeping methods . When enterprises in cost accounting , should pay attention to the original recording , you can refer to later use guarantee. Using bookkeeping way , depending on the circumstances and the information provided is true of SMEs operating in accordance with standard accounting bookkeeping processes for their financial accounts for scientific journal , to improve scientific costing so costing SMEs management to formalize and standardize the way.State tax authorities put the appropriate financial safeguards for scientific costing urge SMEs to help them improve cost accounting standards. SME financial management organizations regularly participate in training. SME status quo level of missing personnel quality at this stage , the tax authorities at all levels to strengthen the SME business accounting personnel training . Introduction of the new "Accounting Law" , accounting for enterprise computing careful guidance of accounting personnel , combined with realistic operating conditions for SMEs to help them sort out the various elements of cost accounting , and improve the company's financial accounts , financial accounts settings allow industry match the actual operation of the rmation on financial accounts submitted by the enterprises , strict examination , does not meet the financial accounts for the tax law , and make corrective recommendations , prepared Tiaozhang goal , and urge them to correct within a prescribed time limit , if not corrected , in accordance with national law to give some punishment. For those who do not have the ability to complete cost accounting for SMEs , the tax authorities may compel its bookkeeping or accounting firm hired financial aspects of the company 's management. Bookkeeping and accounting firm to assist the company in the corporate financial accounts of SME management in accordance with accounting rules and norms , but also improve the ability of SMEs to their financial management.2.5 Improve internal accounting staff recognize the importance of cost accountingCost accounting , professional quality financial officers will directly affect thesuccess or failure of financial work , especially being implemented accrual today , the financial sector , the different professional quality financial officer , at work, make career choice and judgment is different , thereby causing the information on the quality differences, but also a serious cause losses in financial management .In theory, cost accounting is not just the cost of enterprise computing , it belongs to an important part of enterprise management. Not simply be to reduce spending , control costs ; from the accounting knowledge is concerned, with the accelerated pace of development of China's economy , accounting for new ideas , new methods more and more, faster and faster replacement of knowledge , therefore , small enterprises must advance with the times , strengthen internal financial management enterprise staff training . Doing business details daily management to ensure the authenticity and integrity of the enterprise during the costing data information .Product cost can be said to exist in a fixed objective . But as the product into production, in the production process of products consumed , the loss is uncertain , which requires companies to pay attention to strengthen the daily management work to ensure that the calculated cost accounting data timely, informative and reliable. Blindly follow some of the more cutting-edge management models and methods , or just copy other companies meticulous management mode are undesirable. After the enterprise according to their actual situation, to fully grasp the advantages of its management and major problems , then they have to learn some of the same operating conditions similar backgrounds and excellent enterprise , to be re- applied to the above preferred itself .In supporting the theory , companies need timely self-summary , bias correction and gain experience , but also constantly innovate , to establish a unique , innovative , scientific refinement cost management.2.6 Implementation of sophisticated cost management systemAttaches great importance to management by objectives, to avoid errors in the implementation of sophisticated management process . Develop sophisticated cost management objectives may appear as hard targets enterprise target , monitoring tools and quantified so simple misunderstanding . To avoid these errors, we must first establish a scientific target system, follow the breakdown of support for the overallshort-term into long-term principles ; secondly , to ensure a reasonable goal to ensure that employees can achieve ; then take a two-way management mechanism , to take down negotiations employees participatory approach ; Finally, the target assessment as a measure of the contribution of employees real standard .Based on cost management refinement of a complex and double features, so companies in the implementation process , we must co-ordinate planning, rational distribution, management order to avoid disturbance occurs , employees complaining phenomenon. To achieve an overall plan to develop a reasonable fine cost management solutions , companies must first understand themselves, for their own capacity to meet its own system out of a practical embodiment ; then you want to implement this program in various positions of enterprises, thus ensure effective integration of post value to drive growth of enterprise value ; Finally, in the sense of the concept , companies need to create a long-term evaluation mechanism based on this , so deeply rooted fine cost management .So , companies can reasonably interests of all parties to co-ordinate and effectively implement cost management work fine within the enterprise . With the continuous progress of science and technology, colleges and universities , fast, accurate cost accounting software has become a major force in the costing of help . Actively introduce advanced technology and continuous improvement costing methods , costing selected as the best accounting software and timely feedback.In the specific cost accounting process , the selection of both practical and cost savings and improved cost accounting software is essential costing methods detailed operational process, cost accounting software accounting unit by each department will be to establish a cost accounting purposes general ledger system , while establishing common basic sectors such as fixed assets and payroll modules designed for data and provide reference for valid query costing relevant information fast .3 .ConclusionWith China 's economic development, costing management has become part of modern business management can not be ignored , is the step of the way enterprises in the fierce competition in the market must go. It as an important part of corporate financial accounting, corporate financial management process plays an importantrole .We fit their own business development and other methods of improving corporate cost accounting management awareness, establish enterprise cost management system, implementation of sophisticated cost management system , the use of legal system of rules and regulations and the tax authorities costing , selection, improve the overall quality of financial management and effective strengthen enterprise management cost accounting work to improve the quality of economic management enterprises , encourage enterprises to increase economic and social benefits , and ultimately achieve healthy and sustainable development of enterprises.外文文献译文2：企业成本核算管理1.问题的提出目前，我国中小企业已近1000万家，占全国企业总数的99%，它所提供的工业总产值和实现利税分别占全国总数的60%和40%，并提供了大约75%的城镇就业机会，成为县及县以下财政收入的主要来源。