Costcontrol成本控制外文翻译
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。
2020年成本管理外文文献及翻译.doc
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 measures In 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 Analysis Cost 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 the Chinese 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 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 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 Cost Management. 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 obsolete First of all, from a Cost Management in general and ways of looking at, not really formed, thesystem＇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, 57% of the enterprises use varieties of France, 48% 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 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 of In 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 serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor 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-addedtax; 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 mistakes Cost 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 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 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 measures Cost 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 an advantage, 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 concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management The 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 anddecision-making levels Enterprises 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 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 the correct 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＇s intellectual 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 method Since 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 Costing Activity-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 center of the business ＇operational procedures＇fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting fromthe 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 method The 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 control management 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 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 costs of 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-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of 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. 中国企业成本管理的现状分析与对策摘要随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。
成本控制外文文献（Costcontrol,foreignliterature）
成本控制外文文献（Costcontrol,foreignliterature）成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。
那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。
一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。
2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。
作为企业效率的重要工作，每一个企业都要深化改革。
首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。
3，然而，产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。
工业工程英语第四到7章全文翻译
Operations Research 运筹学Some OR accomplishments运筹学的一些成果在 20 世纪 70 年代到 80 年代之间取得了一些十分突出的重大突破，下面讲述他们如何被应用以及其对经济的影响。
Integrative OR systems集成运筹学系统综合的运筹学成果在 1983 和 1984 年，全美最大的石油独立冶炼和销售公司--citgo 石油公司，将 1985 年超过 4 亿的销售额投资在一个独一无二的全面集成系统中，这个系统将运筹学的数学规划、预测及专家系统结合到了统计和组织理论中。
Citgo 将运筹学系统应用到诸如：天然物资的产品开采，冶炼，供应和配送，运作市场规划，应收应付款，存货控制和制定个人执行目标， Citgo 公司由 1984 年 5000 万的营业损失变为到 1985 年高达 7000 万的营业利润要归功于这个运筹学系统。
Network flow problem网络流问题70 年代时出现了一些突破性的网络流建模和解决问题的方法，并初步形成专业化的解决运输问题及其转化问题的原始单纯形算法。
后来广义算法和大型线性网络和嵌入式网络相继出现。
这些算法表现出了前所未有的效率，速度比最好的网络问题通用线性规划系统快了从 10 到 200 倍——效率完全超越任何计算机硬件。
由于现在不可能解决庞大的网络流问题，因此新的应用层出不穷。
目前 Agrico、 Ciba-Geigy、 W.R.Grace、International Paper、Kelly-Springfied、Owens-Corning Fiberglass、Quaker Oats and R.G.Sloan 这些公司已成功地将他们的射频数据采集系统耦合到他们建立的网络流模型上，以改善所做的决定的物流成本效益和服务效益。
比如，Agrico 净减少13%周转资金并在 5 年内节省开支43 万美元；据Kelly-Springfied 报道，他们每年可节省 800 万美元以上，Cahil May Roberts 可减少 20%的运输成本和交货。
中小企业成本管理研究外文翻译中文文献
中小企业成本管理研究外文翻译中文文献Cost Management in Small and Medium-sized Enterprises: A Research on Foreign LiteratureAbstractAs the backbone of the economy, small and medium-sized enterprises (SMEs) play a crucial role in creating jobs, stimulating innovation, and driving economic growth. However, they often face challenges in managing costs effectively. This article examines and analyzes foreign literature on cost management in SMEs. It explores various cost management techniques, such as activity-based costing, budgeting, and cost control, and highlights the importance of cost management in enhancing the competitiveness and sustainability of SMEs. The findings provide valuable insights for SMEs to optimize their cost management practices and achieve long-term success in the competitive business environment.1. Introduction1.1 BackgroundCost management is an essential aspect of business operations, as it directly impacts the profitability and financial stability of a company. In SMEs, which typically have limited resources and face intense competition, effective cost management is even more crucial.1.2 ObjectivesThe primary objective of this research is to examine the foreign literature on cost management in SMEs and identify best practices and techniques thatcan be applied in the Chinese context. By understanding the experiences and strategies of SMEs in other countries, Chinese SMEs can learn from their successes and avoid potential pitfalls in cost management.2. Cost Management Techniques2.1 Activity-Based Costing (ABC)Activity-Based Costing is a cost allocation method that assigns costs to specific activities or cost objects based on their utilization of resources. This technique provides a more accurate understanding of the cost drivers in a company, enabling SMEs to allocate resources more effectively and identify areas for cost reduction.2.2 BudgetingBudgeting is a fundamental cost management tool that allows SMEs to plan and control their financial resources. By setting realistic and achievable budgets, SMEs can monitor their expenses, forecast future costs, and make informed decisions regarding resource allocation.2.3 Cost ControlCost control involves monitoring and regulating expenses to ensure that they remain within planned limits. SMEs can employ various cost control techniques, such as implementing cost-saving measures, negotiating favorable contracts with suppliers, and leveraging technology to streamline operations and reduce overhead costs.3. Importance of Cost Management in SMEs3.1 Enhanced CompetitivenessCost management enables SMEs to offer competitive prices without compromising on quality. By optimizing their cost structure, SMEs can improve their profit margins and gain a competitive edge in the market.3.2 Resource OptimizationEffective cost management allows SMEs to allocate their limited resources strategically. By identifying unnecessary costs and reallocating funds to key areas, SMEs can optimize their production processes and invest in critical areas such as research and development.3.3 Financial StabilityCost management helps SMEs maintain a stable financial position by minimizing the risk of running into cash flow problems or accumulating excessive debt. By controlling costs and ensuring efficient resource allocation, SMEs can safeguard their financial health and sustain long-term growth.4. ConclusionThis research on foreign literature emphasizes the significance of cost management in SMEs and provides valuable insights into proven techniques and strategies. By implementing effective cost management practices, SMEs can optimize their operational efficiency, enhance competitiveness, and achieve long-term success in an increasingly competitive business environment. This research serves as a guide for Chinese SMEs to improve their cost management practices and overcome challenges effectively. By integrating foreign experiences with localized strategies, SMEs can navigatethe complexities of cost management and position themselves for sustainable growth.。
工程造价专业外文文献翻译(中英文对照
外文文献：Project Cost Control: The Way it WorksBy R. Max WidemanIn a recent consulting assignment we realized that there was some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a description of how it works. Project cost control is not that difficult to follow in theory.First you establish a set of reference baselines. Then, as work progresses, you monitor the work, analyze the findings, forecast the end results and compare those with the reference baselines. If the end results are not satisfactory then you make adjustments as necessary to the work in progress, and repeat the cycle at suitable intervals. If the end results get really out of line with the baseline plan, you may have to change the plan. More likely, there will be (or have been) scope changes that change the reference baselines which means that every time that happens you have to change the baseline plan anyway.But project cost control is a lot more difficult to do in practice, as is evidenced by the number of projects that fail to contain costs. It also involves a significant amount of work, as we shall see, and we might as well start at the beginning. So let us follow the thread of project cost control through the entire project life span.And, while we are at it, we will take the opportunity to point out the proper places for several significant documents. These include theBusiness Case, the Request for (a capital) Appropriation (for execution), Work Packages and the Work Breakdown Structure, the Project Charter (or Brief), the Project Budget or Cost Plan, Earned Value and the Cost Baseline. All of these contribute to the organization's ability to effectively control project costs.FootnoteI am indebted to my friend Quentin Fleming, the guru of Earned Value, for checking and correcting my work on this topic.The Business Case and Application for (execution) FundingIt is important to note that project cost control is most effective when the executive management responsible has a good understanding of how projects should unfold through the project life span. This means that they exercise their responsibilities at the key decision points between the major phases. They must also recognize the importance of project risk management for identifying and planning to head off at least the most obvious potential risk events.In the project's Concept Phase• EvEry projEct starts with somEonE idEntifying an opportunity or need. That is usually someone of importance or influence, if the project is to proceed, and that person often becomes the project's sponsor.• to dEtErminE thE suitability of thE potEntial projEct, most organizations call for the preparation of a "Business Case" and its"Order of Magnitude" cost to justify the value of the project so that it can be compared with all the other competing projects. This effort is conducted in the Concept Phase of the project and is done as a part of the organization's management of the entire project portfolio.• thE cost of thE work of preparing the Business Case is usually covered by corporate management overhead, but it may be carried forward as an accounting cost to the eventual project. No doubt because this will provide a tax benefit to the organization. The problem is, how do you then account for all the projects that are not so carried forward?• if thE businEss casE has sufficiEnt mErit, approval will bE givEn to proceed to a Development and Definition phase.In the project's Development or Definition Phase• thE objEctivE of t he Development Phase is to establish a good understanding of the work involved to produce the required product, estimate the cost and seek capital funding for the actual execution of the project.• in a formalizEd sEtting, EspEcially whErE big projEcts arE involved, this application for funding is often referred to as a Request for (a capital) Appropriation (RFA) or Capital Appropriation Request (CAR).• this rEquirEs thE collEction of morE dEtailEd rEquirEmEnts and data to establish what work needsto be done to produce the required product or "deliverable". From this information, a plan is prepared in sufficient detail to give adequate confidence in a dollar figure to be included in the request.• in a lEss formalizEd sEtting, EvEryonE just triEs to muddlE through.Work Packages and the WBSThe Project Management Plan, Project Brief or Project Charter• if thE dElivErablE consists of a numbEr of diffErEnt ElEmEnts, thEsE are identified and assembled into Work Packages (WPs) and presented in the form of a Work Breakdown Structure (WBS).• Each wp involvEs a sEt of activitiEs, thE "work" that is plannEd and scheduled as a part of the Project Management Plan. Note, however, that the planning will still be at a relatively high level,and more detailed planning will be necessary during execution if the project is given the go ahead.• this projEct managEmEnt plan, by thE way, should bEcomE thE "bible" for the execution phase of the project and is sometimes referred to as the "Project Brief" or the "Project Charter".• thE cost of doing thE various activitiEs is thEn EstimatEd and thEsE estimated costs are aggregated to determine the estimated cost of the WP. This approach is known as "detailed estimating" or "bottom up estimating". There are other approaches to estimating that we'll come to in a minute. Either way, the result is an estimated cost of the totalwork of the project.Note: that project risk management planning is an important part of this exercise. This should examine the project's assumptions and environmental conditions to identify any weaknesses in the plan thus far, and identify those potential risk events that warrant attention for mitigation. This might take the form of specific contingency planning, and/or the setting aside of prudent funding reserves.Request for capitalConverting the estimate• howEvEr, an EstimatE of thE work alonE is not sufficiEnt for a capital request. To arrive at a capital request some conversion is necessary, for example, by adding prudent allowances such as overheads, a contingency allowance to cover normal project risks and management reserves to cover unknowns and possible scope changes.• in addition, it may bE nEcEssary to convErt thE Estimating data into a financial accounting formatthat satisfies the corporate or sponsor's format for purposes of comparison with other projects and consequent funding approval.• in practicE all thE data for thE typE of "bottom up" approach just described may not be available.In this case alternative estimating approaches are adopted that provide various degrees of reliability in a "top down" fashion. Forexample:Order of Magnitude estimate – a "ball park" estimate, usually reserved for the concept phase onlyAnalogous estimate – an estimate based on previous similar projects Parametric estimate –an estimate based on statistical relationships in historical data• whichEvEr approach is adoptEd, hopEfully thE sum thus arrivEd at will be approved in full and proves to be satisfactory! This is the trigger to start the Execution Phase of the projectNote: Some managements will approve some lesser sum in the mistaken belief that this will help everyone to "sharpen their pencils" and "work smarter" for the benefit of the organization. This is a mistaken belief because management has failed to understand the nature of uncertainty and risk in project work. Consequently, the effect is more likely to result in "corner cutting" with an adverse effect on product quality, or reduced product scope or functionality. This often leads to a "game" in which estimates are inflated so that management can adjust them downwards. But to be fair, management is also well aware that if money is over allocated, it will get spent anyway. The smart thing for managements to do is to set aside contingent reserve funds, varying with the riskiness of the project, and keep that money under careful control.Ownership of approved capital• if sEnior managEmEnt approvEs thE rfa as prEsEntEd, thE sum in question becomes the responsibility of the designated project sponsor. However, if the approved capital request includes allowances such as a "Management Reserve", this may or may not be passed on to the project's sponsor, depending on the policies of the organization.• for thE approvEd rfa, thE projEct sponsor will, in turn, further delegate expenditure authority to the project's project manager and will likely not include any of the allowances. An exception might be the contingency allowances to cover the normal variations in work performance.• thE nEt sum thus arrivEd at constitutes the project manager's Approved Project Budget.Note: If management does not approve the RFA, you should not consider this a project failure. Either the goals, objectives, justification and planning need rethinking to increase the value of the project's deliverables, or senior management simply has higher priorities elsewhere for the available resources and funding.The Project's Execution PhaseThe project manager's Project Budget responsibility• oncE this approvEd projEct budgEt is rElEas ed to the project manager, a reverse process must take place to convert it into a working control document. That is, the money available must be divided amongstthe various WBS WPs that, by the way, have probably by now been upgraded! This results in a project execution Control Budget or Project Baseline Budget, or simply, the Project Budget. In some areas of project management application it is referred to as a Project Cost Plan.• on a largE projEct whErE diffErEnt corporatE production divisions are involved, there may be a further intermediate step of creating "Control Accounts" for the separate divisions, so that each division subdivides their allocated money into their own WBS WPs.• obsErvE that, sincE thE total projEct budgEt rEcEivEd formal approval from Executive Management, you, as project manager, must likewise seek and obtain from Executive Management, via the project's sponsor, formal approval for any changes to the total project budget. Often this is only justified and accepted on the basis of a requested Product Scope Change.• in such a casE thE projEct's sponsor will EithEr draw down on thE management reserve in his or her possession, or submit a supplementary RFA to upper management.• now that wE havE thE projEct budgEt monEy allocatEd to Work Packages we can further distribute it amongst the various activities of each WP so that we know how much money we have as a "Baseline" cost for each activity.• this providEs us with thE basE of rEfErEncE for thE cost controlfunction. Of course, depending on the circumstances the same thing may be done at the WP level but the ability to control is then at a higher and coarser level.Use of the Earned Value technique• if wE havE thE nEcEssary dEtails anothEr control tool that wE can adopt for monitoring ongoing work is the "Earned Value" (EV) technique. This is a considerable art and science that you must learn about from texts dedicated to the subject.• but EssEntially, you takE thE costs of thE schEdulE activitiEs and plot them as a cumulative total on the appropriate time base. Again you can do this at the activity level, WP level or the whole project level. The lower the level the more control information you have available but the more work you get involved in.The Cost Baseline• this plannEd reference S-curve is sometimes referred to as the "Cost Baseline", typically in EVparlance. That is, it is the "Budgeted Cost of Work Scheduled" (BCWS), or more simply the "Planned Value" (PV).• Observe that you need to modify this Cost Baseline every time there is an approved scope change that has cost and/or schedule implications and consequently changes the project's Approved Project Budget.• now, as thE work progrEssEs, you can plot thE "actual cost of workPerformed" (ACWP or simply "Actual Cost" - AC).• you can plot othEr things as wEll, sEE diagram rEfErrEd to abovE, and if you don't like what you see then you need to take "Corrective Action".CommentaryThis whole process is a cyclic, situational operation and is probably the source of the term "cycle" in the popularly misnamed "project life cycle".As an aside, the Earned Value pundits offer various other techniques within the EV process designed to aid in forecasting the final result, that is, the "Estimate At Completion" (EAC). EAC is what you should really be interested in because it is the only constant in a moving project. Therefore, these extended EV techniques must be considered in the same realm of accuracy as top-down estimating. They are useful, but only if you recognize the limitations and know what you are doing!But, as we said at the beginning, it is a lot more difficult to do in practice –and involves a significant amount of work. But, let's face it, that's what project managers are hired for, right?中文译文：项目成本控制：它的工作方式R.马克斯怀德曼我们在最近的咨询任务中意识到，对于整个项目成本控制体系是如何设置和应用的这个问题，我们仍有一些缺乏了解。
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。
工程管理专业外文文献翻译(中英文)【精选文档】
xxxxxx 大学本科毕业设计外文翻译Project Cost Control: the Way it Works项目成本控制：它的工作方式学院（系）: xxxxxxxxxxxx专业: xxxxxxxx学生姓名: xxxxx学号： xxxxxxxxxx指导教师： xxxxxx评阅教师：完成日期：xxxx大学项目成本控制：它的工作方式在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的,仍有一些缺乏理解。
所以我们决定描述它是如何工作的.理论上，项目成本控制不是很难跟随。
首先，建立一组参考基线。
然后，随着工作的深入，监控工作,分析研究结果,预测最终结果并比较参考基准。
如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。
如果最终的结果确实不符合基线计划，你可能不得不改变计划.更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。
但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。
正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。
所以，要跟随项目成本控制在整个项目的生命周期.同时，我们会利用这一机会来指出几个重要文件的适当的地方。
其中包括商业案例，请求（资本)拨款（执行），工作包和工作分解结构，项目章程（或摘要),项目预算或成本计划、挣值和成本基线。
所有这些有助于提高这个组织的有效地控制项目成本的能力。
业务用例和应用程序（执行）的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时,项目成本控制才是最有效的。
这意味着他们在主要阶段的关键决策点之间行使职责。
他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。
在项目的概念阶段•每个项目始于确定的机会或需要的人.通常是有着重要性和影响力的人,如果项目继续,这个人往往成为项目的赞助。
成本控制外文文献
成本控制外文文献DR Campbell, M Campbell- CPA JOURNAL, Adding significant value with internal controlsUnder the condition of socialist market economy, enterprise production and business operation in order to obtain good economic benefit is the purpose of and constantly improve the enterprise overall quality, in the process of seeking good economic benefits, strengthening cost management and control, continuously reduce the product cost is an important method and means. So, small and medium enterprises how to reduce the product cost? From the following several aspects:1, in recent years, rising raw material prices, energy prices had a great influence on the rising cost of. How in the presence of these unfavorable factors reduce costs, improve efficiency? Enterprises must establish the concept of the technical transformation is an important approach to reduce cost through technological transformation, to adopt new technologies, new processes, new materials, improve product technology content and paves the way to reduce production costs. One is to put special emphasis on technology reform, actively adopt new technology, new technology, saving energy and reducing consumption, fundamentally reduce the consumption of raw materials, in product quality goals are met at the same time, ensure to achieve the goal of cost control; The second is the implementation of the technical improvement project construction should be pay attention to reduce the project construction cost, pay attention to get more rewards with less investment.2, deepen enterprise reform, and constantly stimulate the worker's labor enthusiasm, improve staff quality, set up to adapt to highly efficient operating mechanism of market economy, is also an important link to reduce costs. Each enterprise should deepen reform as an important work of authors efficiency. First, to reform the personnel system, breaking the boundaries of cadres and workers, reflect ", competent, work well "principle of choose and employ persons, integrate recruitment and appointment system of the personnel system, optimize the combination of labor and competition, superior bad discard, do" almighty, came to claim down ", so as to arouse the enthusiasm of staff, improve labor productivity, the enhancement enterprise staff's work sense of responsibility and sense of crisis, mobilizes all cadres and workers into the authors efficiency work.3, however, the quality of the product and the product cost has a very close relationship. Under the condition of the competition is fierce, whose products are of good quality, who are competitive, product has the market, won't take up too much money; Products with high quality and not defective items or less, can directly reduce the production cost; Product quality is high, can according to the principle of quality, sold at higher prices, relative cost reduction in the proportion of sales revenue; Products with high quality and can win more customers, increase sales directly, reduce the cost of sales; Product quality is high, in fact also saves energy and raw materials; Product quality is high, can save labor and management fees, this will definitely reduce the cost. Be very pay attention to improve the quality of products, therefore, the enterprise one thousand party hundreds of strict productquality.4, asked whether research forced this adopt quality management, the leadership of the enterprise the factory director (manager) to personally stresses quality, forming quality management network, feedback the quality information every day, quality analysis and control the quality cost; To have strict standard of technology, affecting the quality of the product supply, production, sales and so on each link of the system of quality management, do not meet the requirements of the quality of raw materials into the factory not purchase and do not conform to the requirements of the quality of semi-finished products do not flow into the next procedure, unqualified products are not the factory; To enrich your power quality management, perfect quality management system, set up professional inspection team, establish self-inspection, mutual inspection and quality detection system that combines ZhuanJian and standards, strictly control product quality, quality management should be brought into the assessment of economic responsibility system at the same time, promote quality of wages, punishing inferior scrap rate allocation principles.5, to reduce the cost, must seize to manage this class. Companies to implement target cost management combined with economic responsibility system, strengthen the cost accounting, in production, supply and sales, finance and so on each link to strengthen the management, the production cost of raw materials, auxiliary materials, fuel, power, salary, manufacturing expense, administrative fee, etc of each elaboration to the unit product cost, cause the cost accounting in workshop, into the team, to the head. Formed into the staticcontrol for dynamic control, full, whole process and comprehensive cost control pattern, the specific actions to reduce the cost to every worker. On this basis, one is to strengthen supply management, control the cost of materials. Enterprises should formulate purchasing raw materials to control the price catalogue, a price comparison shopping, shop around, choose and buy, do homogeneous buy low price, same price to buy, homogenous same price, can use domestic instead of imported, in order to reduce costs; Second, must strengthen the material management, reduce the consumption of materialized labor. Material reserves and consumption of high and low, directly affect the product cost rise.6, therefore, the enterprise must from the material consumption quota formulation to the issuance of materials have strict control, for raw materials such as the consumption of various goods and materials supplies, in the order quantity and inventory controls key aspects such as reserves, should according to the principle of application, timely, complete, economic use plan issued, and combined with financial revenue and expenditure plans, contracts, into the assessment of economic responsibility system, prevent all kinds of unnecessary waste, to achieve reasonable storage, use of materials, reduce cost, improve efficiency, to ensure the production of both reasonable needs, and reduce capital takes up; Third, strengthening marketing management, reduce the cost of sales. To strengthen law consciousness of the sales staff to strengthen sales management, the combination of business in each sale happen before, to the customer's operating conditions and honour ability serious investigation and approval, not to "trade" and "gentleman's agreement", avoid unnecessaryeconomic loss, the business personnel's salary, bonus, poor travelling expenses, benefits, fees and handling charge, short-distance transport, transit link costs in line with both to save, and to mobilize enthusiasm of the principle of corresponding management measures.7, therefore, enterprises should establish and improve the financial supervision system, establish plant for silver, and can reduce costs by implementing simulation market accounting, cost control to improve the economic benefit, avoid unplanned, spending money top, long PiTiao PaoMaoDiLou phenomenon serious and funds resulting in approach in the funds use at no cost, strictly to strengthen the control of funds, make the staff felt the pressure of market competition, by several accounts for everyone to take charge of financial management, in particular to strengthen the administrative fee and some service cost accounting, including management of administrative costs, travel, office, etc. In this respect will have to be borne according to the different nature of work, the accounting base of cost of each head to control the inspection, each pencil, each piece must be listed in the contract sum. Optimization of product structure. The product is popular with the market of an enterprise, is basic premise to reduce costs. If can not sell the products of an enterprise, cause backlog, far from reducing the cost. Only product variety, product structure is reasonable, can meet the needs of different levels of consumer, just have a stable market, to reduce inventory capital takes up and products, to speed up the turnover of funds, only a reasonable product structure, to accelerate the spread of products, diversification management, accelerate the market penetration, and improve the relative share of the market, so as to achievethe goal of cost reduction. So that each enterprise must recognize their own deficiencies in the production and business operation, serious analysis, assess the situation, timely to change the production and business operation strategy, the market situation is bad, backlog occupy products more products to limit production and conversion of funds, the selection of leading products through advanced technology, improve the mechanization and automation level of production, a series of measures such as strengthening production scheduling command to increase production, to reduce the product cost in the fixed expenses such as depreciation and interest. Also must constantly innovation, optimize product structure, to take "no I have you, you have me, you I'm fine, are you fine I go" the strategy, increase the designs and varieties, to develop new products, tracking the world development trend, combined with the needs of different regions, different levels of consumer, forming different product structure, make the product market is gradually expanding.。
2020年成本管理外文文献及翻译.doc
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 measures In 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 Analysis Cost 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 the Chinese 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 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 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 Cost Management. 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 obsolete First of all, from a Cost Management in general and ways of looking at, not really formed, thesystem＇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, 57% of the enterprises use varieties of France, 48% 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 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 of In 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 serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor 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-addedtax; 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 mistakes Cost 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 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 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 measures Cost 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 an advantage, 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 concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management The 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 anddecision-making levels Enterprises 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 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 the correct 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＇s intellectual 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 method Since 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 Costing Activity-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 center of the business ＇operational procedures＇fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting fromthe 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 method The 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 control management 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 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 costs of 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-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of 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. 中国企业成本管理的现状分析与对策摘要随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。
施工项目成本控制(翻译+原文)
附录A（外文翻译）施工项目成本控制1 引言项目是企业的形象窗口和效益的源泉。
随着市场竞争日益激烈，工程质量、文明建设要求不断提高，材料价格波荡起伏，还有一些不确定因素的影响，使得项目运作处在一个较为严峻的环境之中。
因此，成本控制要贯穿工程建设的整个过程，它是企业成本全面管理的重要环节，必须在组织和控制措施上给予高度重视，来提高企业的经济效益。
2 施工项目成本控制大纲施工项目成本控制，指在成本形成的过程中，对施工所消耗的人力、物力的费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产效益。
3 施工企业成本控制原则施工企业成本控制以成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：1）成本最低化原则。
施工项目成本控制的最终目的在于通过成本管理的各种手段，不断降低施工项目成本，来实现成本最低的要求。
在成本最低化原则实施时，应注意降低成本的可能性和成本最低化的合理性。
一方面发掘降低成本的途径，使可能变成现实；另一方面要从实际出发，制定由主观努力可以实现的最低成本水平。
2）成本全面控制原则。
成本管理是全企业、全员工和全过程的管理，亦称“三全”管理。
项目成本控制是一个系统的实质性内容，包括各部门的责任网络和组队经济核算等，避免出现成本控制人人有责，人人不管的现象。
项目成本全过程控制的要求成本控制工作要随着项目进展的各个阶段接连进行，既不能疏漏，又不能时紧时松，应使施工项目成本从头到尾在有效的控制之下。
3）动态控制原则。
施工项目是一次性的，成本控制应注重项目的中间控制，即动态控制。
由于施工准备阶段成本的控制只根据施工组织设计的具体内容来确定成本目标、编制成本计划、制订成本控制方案，为今后的成本控制作好准备。
而竣工阶段的成本控制，由于成本盈亏基本定局，即使发生了偏差，也无法纠正。
4）目标管理原则。
工程管理专业毕业设计外文翻译---研究建筑施工企业的项目成本控制
Study on Project Cost Control of Construction EnterprisesBy: R. Max WidemanAbstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system.Key Words ：Construction enterprises, Project management, Cost controlAfter joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control.1.The Current Domestic Project Cost Classification and Control MethodsCost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of foreign projects)and company's cost-sharing.At present the main method for domestic construction enterprises to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. In accordance with its scope of target and deep-level of content, GM project cost analysis method can be divided into two categories, namely, comprehensive analysis of project cost and cost analysis of unit project Comprehensive analysis of project cost. It is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. The methods used are as follows: (1) comparing the estimated cost and actual cost. Check the result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. Check cost reduction programs as well as the windage between the actual cost and plan cost. Inspect the rationality and implementation of techniques organizational measures and management plans.(3) comparing lower cost of the same period last year. Aanalyze causes and propose the improving direction. (4) Comparison between engineering units in cost-cutting. Identify the units cost-reducing, which finishes projects, with a view to further cost analysis.Cost analysis of unit project. Comprehensive analysis only understand project cost overruns or lower. If we want to get more detailed information, each cost item analysis of unit project is needed. Analysis mainly from the following aspects:(1) Materials cost analysis. From the view of material stock, production, transportation, inventory and management, we can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management.(2) Labor cost analysis . From the number of employment, hours of use, ergonomics, as well as wage situation, we can identify the savings and waste during labor use and fixed management.(3) Construction machinery cost analysis. From the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze the yield and cost discrepancy of fixed-class ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.(4) Management cost analysis. From construction task and organizational staffing changes,non-production personnel changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.(5) Technology organization measures implementing analysis. It can increase experience for future establishment and implementation of technical organization projects.(6) Other direct costs analysis. Focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction.2. The shortcomings of cost-control methodsAt present, domestic construction projects cost-control methods have played a significant role for Chinese construction industry and construction enterprises to reduce cost and gain sustainable development. However, we should be aware that these methods exist some shortcomings as follows:2.1 Lack of systemization.Presently, the cost control of construction enterprises is a simple control on cost. In fact, project cost control is closely related with project plans and progress, quality and safety. Therefore, cost control should include above-mentioned elements.2.2 Lack of real timeModern project management is increasingly tending real-time management and forward-looking management, paying more attention to "promptly identify and solve problems", emphasizing as much as possible to identify and solve problems before problems occur. The current control system is to control after problems occur, which can't avoid loss.In addition, current cost-control method is static. It can't monitor and reflect timely costs change, therefore, this method can't provide the support of decision-making for projects management under construction.2.3 Lack of error-checking and error-correcting mechanismThe current cost-control method is the single-class without error-checking and error-correcting mechanism. If mistakes occur in the future, we can't discover timely, or even impossible found. 2.4 Lack of compatibilityThere is lack of compatibility between project cost-control and project finance and corporate management system. The project budget is built on ration, but project financial item subjects are based on current financial general regulation. This is not consistent betweenmethods. Specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as UF, IBM. The software is not specifically for the development of construction enterprise, not reflecting the special nature of construction enterprises. However, the budget software is also not considered financial aspect. The lack of compatibility leads to void labor and low management efficiency. At the same time, it increases the probability of error information and error decision2.5 Limitation on notions and quality of personnelThese days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. It is difficult to find a suitable person with budget and financial knowledge and practical experience in project management.3. Suggestions for improving domestic cost-control methodsFrom the view of enterprises and projects, project cost control is a system engineering. It needs standardization and systematization, closely related to many factors. If current domestic construction enterprises want to establish a practical and efficient cost control systems, the cost-control methods must be improved as follows:3.1 Establish systemic cost-control systemAccording to the specific situation of enterprises, company's cost-control guiding documents should be developed. Based on current fixed budget, enterprises develop work breakdown structure of specific conditions. And on these base, along with progress, quality and safety factors, cost control system will be established ultimately, including the establishment of project cost real-time control (the first class by full-time staff in the execution of project cost control, reporting cycle for one week or fortnight), project cost integrated control (the second class, by financial officers in the execution of projects, reporting cycle for fortnight or a month) and corporate cost control (the third class, by company's financial sector, reporting cycle for a month or a quarter). Such three class cost control system resolve the problems of real-time and error-correcting mechanism.3.2 Develop specific control processesAccording to enterprises' specific circumstances, we should formulate specific control processes, identify levels for controlling reporting periods, and arrange specific persons to monitor. Throughout reporting period, two kinds of data or information need to be collected: (1)the actual execution of data, including the actual time for beginning or end, and the actual cost.(2) the project scope, progress plan and budget change information. These changes may result from the clients or project teams, or from some unforeseen things such as natural disasters, labor strikes or key project team members to resign. These changes should be included in project plan and obtained the consent of customers, then new baseline plan need to establish. The scope, progress and budget of new plan may be different from initial plan.Above-discussed data or information must be timely collected, so that it can become the base to update project progress and budget. For example, if the project reporting period is a month, data and information should be collected at the end of month as far as possible, which can guarantee progress in the updated plan and budget.3.3 Improve project financial subjectBased on work breakdown structure, enpterpries should improve project financial subjects so that projects match with real-time cost control, company's financial and cost control systems, which can solve the compatibility between cost control and finance. At the same time, financial system and cost control system using the same data format, similar forms and data-sharing can improve effectively. In the short term, construction enterprise can transform the existing software and statements to achieve cost savings and reduce the impact of system transformation. In the long-term, enterprises can adopt suitable management software and build company's integrated management system.3.4 Balance precision control and cost controlWhen improving project control system, we should pay attention to balance precision control and cost control. Cost control is through the whole process of project. Under normal circumstances, enterprises can take a fixed period report. If new problems will be detected, then enterprises should increase the reporting frequency until problems are resolved.3.5 Train current staffEnterprises should gradually train the existing staff for the future reserves. In any system, human element is always the first one. No matter how perfect and advanced a management system is, and it ultimately relies on people.3.6 Identify core contentsThe core contents for cost control are team spirit, technology and work process consistency,standard management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and continuing improvement.研究建筑施工企业的项目成本控制马克斯.怀德曼摘要：随着建筑市场的日趋成熟,建筑施工企业之间的竞争变得激烈。
The-logistics-cost-物流成本控制control-外文翻译
物流成本控制The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overall costs of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, managementcost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods in where? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing thecost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of servicelevel, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increasethe cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level of logistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost. The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economic environment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%.Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role.The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance oflogistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the international large-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonable application characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than 000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logistics cost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn willreduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities, starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize thestorage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravity shelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people.(4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt a multi-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process ofcan and should be gradual. Wal-mart in the United States to use large computers to set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet the demand of the enterprise logistics management and cost. The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise V alue Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surrounding residents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterpriseswith services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics management research, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.中文随着科学技术的快速发展和经济全球化趋势的增强，世界经济国家面临着前所未有的机遇和挑战。
工程造价专业外文文献翻译(中英文对照
外文文献：Project Cost Control: The Way it WorksBy R. Max WidemanIn a recent consulting assignment we realized that there was some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a description of how it works. Project cost control is not that difficult to follow in theory.First you establish a set of reference baselines. Then, as work progresses, you monitor the work, analyze the findings, forecast the end results and compare those with the reference baselines. If the end results are not satisfactory then you make adjustments as necessary to the work in progress, and repeat the cycle at suitable intervals. If the end results get really out of line with the baseline plan, you may have to change the plan. More likely, there will be (or have been) scope changes that change the reference baselines which means that every time that happens you have to change the baseline plan anyway.But project cost control is a lot more difficult to do in practice, as is evidenced by the number of projects that fail to contain costs. It also involves a significant amount of work, as we shall see, and we might as well start at the beginning. So let us follow the thread of project cost control through the entire project life span.And, while we are at it, we will take the opportunity to point out the proper places for several significant documents. These include the Business Case, the Request for (a capital) Appropriation (for execution), Work Packages and the Work Breakdown Structure, the Project Charter (or Brief), the Project Budget or Cost Plan, Earned Value and the Cost Baseline. All of these contribute to the organization's ability to effectively control project costs.FootnoteI am indebted to my friend Quentin Fleming, the guru of Earned Value, for checking and correcting my work on this topic.The Business Case and Application for (execution) FundingIt is important to note that project cost control is most effective when the executive management responsible has a good understanding of how projects should unfold through the project life span. This means that they exercise their responsibilities at the key decision points between the major phases. They must also recognize the importance of project risk management for identifying and planning to head off at least the most obvious potential risk events.In the project's Concept Phase• Every project starts with someone identifying an opportunity or need. That is usually someone of importance or influence, if the project is to proceed, and that person often becomes the project's sponsor.• To determine the suitability of the potential project, most organizations call for the preparation of a "Business Case" and its "Order of Magnitude" cost to justify the value of the project so that itcan be compared with all the other competing projects. This effort is conducted in the Concept Phase of the project and is done as a part of the organization's management of the entire project portfolio.• The cost of the work of preparing the Business Case is usually covered by corporate management overhead, but it may be carried forward as an accounting cost to the eventual project. No doubt because this will provide a tax benefit to the organization. The problem is, how do you then account for all the projects that are not so carried forward?• If the Business case has sufficient merit, approval will be given to proceed to a Development and Definition phase.In the project's Development or Definition Phase• The objective of the Development Phase is to establish a good understanding of the work involved to produce the required product, estimate the cost and seek capital funding for the actual execution of the project.• In a formalized setting, especially where big projects are involved, this application for funding is often referred to as a Request for (a capital)Appropriation (RFA) or Capital Appropriation Request (CAR).•This requires the collection of more detailed requirements and data to establish what work needsto be done to produce the required product or "deliverable". From this information, a plan is prepared in sufficient detail to give adequate confidence in a dollar figure to be included in the request.• In a less formalized setting, everyone just tries to muddle through.Work Packages and the WBSThe Project Management Plan, Project Brief or Project Charter•If the deliverable consists of a number of different elements, these are identified and assembled into Work Packages (WPs) and presented in the form of a Work Breakdown Structure (WBS).• Each WP involves a set of activities, the "work" that is planned and scheduled as a part of the Project Management Plan. Note, however, that the planning will still be at a relatively high level,and more detailed planning will be necessary during execution if the project is given the go ahead.• This Project Management Plan, by the way, should become the "bible" for the execution phase of the project and is sometimes referred to as the "Project Brief" or the "Project Charter".• The cost of doing the various activities is then estimated and these estimated costs are aggregated to determine the estimated cost of the WP. This approach is known as "detailed estimating" or "bottom up estimating". There are other approaches to estimating that we'll come to in a minute. Either way, the result is an estimated cost of the total work of the project.Note: that project risk management planning is an important part of this exercise. This should examine the project's assumptions and environmental conditions to identify any weaknesses in the plan thus far, and identify those potential risk events that warrant attention for mitigation. This might take the form of specific contingency planning, and/or the setting aside of prudent funding reserves.Request for capitalConverting the estimate•However, an estimate of the work alone is not sufficient for a capital request. To arrive at a capital request some conversion is necessary, for example, by adding prudent allowances such asoverheads, a contingency allowance to cover normal project risks and management reserves to cover unknowns and possible scope changes.•In addition, it may be necessary to convert the estimating data into a financial accounting formatthat satisfies the corporate or sponsor's format for purposes of comparison with other projects and consequent funding approval.• In practice all the data for the type of "bottom up" approach just described may not be available.In this case alternative estimating approaches are adopted that provide various degrees of reliability in a "top down" fashion. For example:Order of Magnitude estimate – a "ball park" estimate, usually reserved for the concept phase onlyAnalogous estimate – an estimate based on previous similar projectsParametric estimate –an estimate based on statistical relationships in historical data•Whichever approach is adopted, hopefully the sum thus arrived at will be approved in full and proves to be satisfactory! This is the trigger to start the Execution Phase of the projectNote: Some managements will approve some lesser sum in the mistaken belief that this will help everyone to "sharpen their pencils" and "work smarter" for the benefit of the organization. This is a mistaken belief because management has failed to understand the nature of uncertainty and risk in project work. Consequently, the effect is more likely to result in "corner cutting" with an adverse effect on product quality, or reduced product scope or functionality. This often leads to a "game" in which estimates are inflated so that management can adjust themdownwards. But to be fair, management is also well aware that if money is over allocated, it will get spent anyway. The smart thing for managements to do is to set aside contingent reserve funds, varying with the riskiness of the project, and keep that money under careful control.Ownership of approved capital•If senior management approves the RFA as presented, the sum in question becomes the responsibility of the designated project sponsor. However, if the approved capital request includes allowances such as a "Management Reserve", this may or may not be passed on to the project's sponsor, depending on the policies of the organization.• For the approved RFA, the project sponsor will, in turn, further delegate expenditure authority to the project's project manager and will likely not include any of the allowances. An exception might be the contingency allowances to cover the normal variations in work performance.• The net sum thus arrived at constitutes the project manager's Approved Project Budget.Note: If management does not approve the RFA, you should not consider this a project failure. Either the goals, objectives, justification and planning need rethinking to increase the value of the project's deliverables, or senior management simply has higher priorities elsewhere for the available resources and funding.The Project's Execution PhaseThe project manager's Project Budget responsibility•Once this Approved Project Budget is released to the project manager, a reverse process must take place to convert it into a working control document. That is, the money available must be divided amongst the various WBS WPs that, by the way, have probably by now been upgraded! This results in a project execution Control Budget or Project Baseline Budget, or simply, the Project Budget. In some areas of project management application it is referred to as a Project Cost Plan. •On a large project where different corporate production divisions are involved, there may be a further intermediate step of creating "Control Accounts" for theseparate divisions, so that each division subdivides their allocated money into their own WBS WPs.• Observe that, since the total Project Budget received formal approval from Executive Management, you, as project manager, must likewise seek and obtain from Executive Management, via the project's sponsor, formal approval for any changes to the total project budget. Often this is only justified and accepted on the basis of a requested Product Scope Change.• In such a case the project's sponsor will either draw down on the management reserve in his or her possession, or submit a supplementary RFA to upper management. • Now that we have the Project Budget money allocated to Work Packages we can further distribute it amongst the various activities of each WP so that we know how much money we have as a "Baseline" cost for each activity.• This provides us with the base of reference for the cost control function. Of course, depending on the circumstances the same thing may be done at the WP level but the ability to control is then at a higher and coarser level.Use of the Earned Value technique• If we have the necessary details another control tool that we can adopt for monitoring ongoing work is the "Earned Value" (EV) technique. This is a considerable art and science that you must learn about from texts dedicated to the subject. • But essentially, you take the costs of the schedule activities and plot them as a cumulative total on the appropriate time base. Again you can do this at the activity level, WP level or the whole project level. The lower the level the more control information you have available but the more work you get involved in. The Cost Baseline•This planned reference S-curve is sometimes referred to as the "Cost Baseline", typically in EVparlance. That is, it is the "Budgeted Cost of Work Scheduled" (BCWS), or more simply the "Planned Value" (PV).•Observe that you need to modify this Cost Baseline every time there is an approved scope change that has cost and/or schedule implications and consequently changesthe project's Approved Project Budget.• Now, as the work progresses, you can plot the "Actual Cost of Work Performed" (ACWP or simply "Actual Cost" - AC).• You can plot other things as well, see diagram referred to above, and if you don't like what you see then you need to take "Corrective Action". CommentaryThis whole process is a cyclic, situational operation and is probably the source of the term "cycle" in the popularly misnamed "project life cycle".As an aside, the Earned Value pundits offer various other techniques within the EV process designed to aid in forecasting the final result, that is, the "Estimate At Completion" (EAC). EAC is what you should really be interested in because it is the only constant in a moving project. Therefore, these extended EV techniques must be considered in the same realm of accuracy as top-down estimating. They are useful, but only if you recognize the limitations and know what you are doing!But, as we said at the beginning, it is a lot more difficult to do in practice –and involves a significant amount of work. But, let's face it, that's what project managers are hired for, right?中文译文：项目成本控制：它的工作方式R.马克斯怀德曼我们在最近的咨询任务中意识到，对于整个项目成本控制体系是如何设置和应用的这个问题，我们仍有一些缺乏了解。
(完整)工程造价专业外文文献翻译(中英文对照
外文文献：Project Cost Control： The Way it WorksBy R. Max WidemanIn a recent consulting assignment we realized that there was some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a description of how it works。
Project cost control is not that difficult to follow in theory.First you establish a set of reference baselines. Then, as work progresses, you monitor the work， analyze the findings， forecast the end results and compare those with the reference baselines. If the end results are not satisfactory then you make adjustments as necessary to the work in progress, and repeat the cycle at suitable intervals。
If the end results get really out of line with the baseline plan, you may have to change the plan。
More likely， there will be （or have been） scope changes that change the reference baselines which means that every time that happens you have to change the baseline plan anyway。
工程造价外文文献
毕业设计外文文献翻译院系：土木工程与建筑系年级专业：08级工程管理姓名：x学号：xOn the whole process of construction 附件：project cost control指导老师评语：指导教师签名：年月日On the whole process of construction project cost control 【Abstract】: This article mainly introduced the engineering project cost control throughout the whole process of project implementation, including project decision-making, project design, project bidding, project construction and completion of the settlement this five stages.【Keywords】: Project, the construction cost, engineering, project, construction, project costEngineering project cost control throughout the whole process of project implementation, including project decision-making, project design, project bidding, project construction and completion of the settlement this five stages. According to the statistics show that, in the project decision-making stage and design stage, and the influence of construction project cost is a 40% chance-75%; and in construction stage, influence the possibility of construction project cost is only 5%-25%.Obviously, control the cost of the key link is in the project implementation of decision-making and design stage before. And from a stage program speaking, construction management can play a decisive role. To control the engineering cost is in the design phase, project decision stage, stage of construction, project bidding, completed the stage of the settlement construction engineering cost incurred amount of control in the approval within the limit, and correct the deviation of at any time, ensure division breakdown their investment goal the realization, to get the best economic benefit and social benefit.1 whole process cost control each phase of the basic situationThe whole process of construction project cost control can be divided into the following basically five stages:1.1 construction project cost control decision-making stageP roject investment decision is choice and decided to invest action process, is aiming projecton the necessity and feasibility of technical and economic the authentication, correct decision-making is reasonable and the premise to control the engineering cost, including feasibility study, investment estimation, financial foundation estimates and evaluation data. Project investment decision stage cost control and management of the key is:1) Completes the project decision-making before preparation. Comprehensive collecting have material, including equipment operation, equipment technical parameters, the construction market dynamic and other related content of the original records and information. To do the scientific research work and then find out need emphasizes to solve the problems.2) to do a project proposal and feasibility studies reports. Must according to the market demand and development prospects, reasonably determine the scale of the project and construction standards. Two applications should be strong conviction and feasibility. In the fight for early project at the same time, should be completed as soon as possible of the feasibility study.3) science to develop the construction projects of benefit analysis of activities of investment estimate and work. The preparation of investment estimate to have the basis, to be as careful as possible and reasonable. From reality, full consideration to during the project that may arise during the process of all kinds of accidents and unfavorable factors, as well as their cost of the project may produce negative effects, want to consider the market situation and construction of the reserve price during the floating coefficient, like this can make the investment basically accord with the actual and leave room, make the investment estimate really play the role of control the total investment in the project.1.2 project cost control design stageThe government in accordance with the examination and approval according to regulation, design institute of professional elaborate design, the strict control of cost engineers, the engineering construction cost control design stage "trinity" optimal combination. The construction project design is by plans to reality decisive significance of the work phase,design work is one of the important principles to ensure that the design integrity, designed for this work include the design evaluation and comparison, the design scheme optimization design budgetary estimate, the compiling and examination, the list of quantities and control the compiling and price review.1) Reasonable function orientation and reliable design quality, meet the national standards, meet the project function requirement, this is the quality of the design of the four basic requirements. The function of the construction project positioning, first must do with national conditions, reflect the national strength. At the same time, the engineering design must meet the construction procedure in each stage of depth requirements, avoid and prevent "Sanchez" (budget exceeds the estimation, the budget exceeds the budget estimates, the settlement) takes place.2) Optimizing design scheme, effective control of the project cost. The design phase of the project cost control and management is not a simple design institute work content, the construction unit should also actively cooperate, have prior control and active management role. The construction unit in the review of the design unit design documents, first of all the attention to the optimization of design schemes of, should be based on all kinds of index and material to the total plane design, construction space and plane design for analysis. The two analysis of the cost of the project will not only, a major impact on construction and operation and the production, management have a great impact, but also for construction and operation of the production, management has significant correlation. In the choice of technology solutions, we should persist in China from the actual conditions of, in order to improve the benefit of investment for the premise, actively and steadily introducing advanced and reasonable technical scheme and mature new technology, new technology.3) Executes limitation for engineering design. To effectively control the construction cost, should be in the design process of the quota design way. The so-called quota design in accordance with approved reliability is in the study, investment estimation forehead design and construction design, and to guarantee the use function, under the premise of according tothe distribution of after thinning investment quota control, professional design, to try to stop not reasonable to change, in order to ensure that the total investment is not a breakthrough. Decomposition of total investment and project is a total of quota design and effective ways and main method, it is the design stage of the examination will be investment and decomposing the quantity of each professional, and then after thinning the decomposition to each unit engineering and the division of engineering, through the layers of decomposition to realize to the investment quota control and management, but also to achieve to design specifications, design standards, engineering quantity and project budget index, and other aspects of the management and control.Preliminary design must be in the feasibility study stage of investment estimate approval for the bottom line, and through the limitation of the way to control budget not more than the investment estimate, the focus is on the quantities and equipment, material control. So the amount of quota design and shall be in the feasibility study stage of design project examination and equipment, material standard as the basis for a feasibility study stage cannot be determined preliminarily concluded that for certain quantity. For the design, each professional design personnel should conscientiously strengthen project cost consciousness, and strictly according to the limit the decomposition of the design to control the project investment, to ensure that the design according to the limit in the decomposition of the investment to control the project, to secure the use function, under the premise of engineering cost and effort to control project in the limit of. To encourage and promote design personnel well design scheme selection, should introduce a competitive mechanism and implement bidding for the design, make the design units and design personnel increase market competition consciousness, try our best to make a design scheme more attain perfect.1.3 project tendering and bidding and sign a contract stageAnalysis of the specific conditions of the construction project, and according to the quantities bill valuation method, nine ministries to standard prepare the tender documents in the tender documents. Through the bid opening bid assessment, voted for a is able to satisfy the tenderdocuments, the provisions of the comprehensive evaluation standard, 2 it is able to meet the requirements of the tender documents and substantial after the appraisal bids the lowest price, but the bid price below the cost of except the winning bidder. The winning bidder is determined; the bid-winning notice issued in accordance with law, and in accordance with the tender documents and the bid documents of the winning bidder concludes a contract in writing.1) The tender documents to the list of quantities of programming. The list of quantities by the construction bidding, it is to point to by the bid invitation unit to provide a uniform bidding documents (including the quantities bill), bidding unit based on this, according to the tender documents to the list of quantities and the relevant requirements, the construction and the actual situation of the worked the construction organization design, according to the enterprise quota or refer to the competent administrative department of construction of the current consumption quota released and cost management agencies released to the market price of bid price quotation information, and the bid invitation unit selected according to the process of the winning bidder.2) to the list of quantities of law base price. The list of quantities of floor price under standard shall be in strict accordance with the "standard" to prepare to the list of quantities of engineering quantity are and comprehensive project content, according to the market price. Detailed list of engineering quantity of engineering quantity and wrote out the comprehensive project content may not be altered, fluctuation, must be kept and the bidding unit pricing the unity of the caliber. If the list of quantities and prepare the tender of base price is not same unit, should pay attention to release the list of quantities of the bidding documents and establishment of the strike to the list of quantities in the format and contents, description and so on various aspects keeps consistent, avoid from here and the result of failure or tender evaluation an injustice.3) The construction contract choice. The contract type selection should consider the factors include: the project scale and time limit for a project length, project competition, and projectsingle engineering projects are clear degree, the length of time, the project of the external environment factors. In the choice of the contract type, although the developer has the initiative, but the developer can't only consider their own interests, comprehensive consideration of the project shall be of various factors, consider the contractor bear ability, determined by the both parties of the contract type.1.4 project project construction cost controlBecause of project construction cycle is long, the economic relations and laws involving the complex relationship by natural conditions and objective, the great influence, lead to the actual situation of the project and project tendering and bidding situation will be compared has some changes. Therefore, often in engineering change and the contract price adjustment, the engineering claims this stage include the value of the project construction settlement and use fund plan and application.1) Try to control engineering change and the visa. In the project construction process, engineering change and the visa is inevitable, but will be powerful control. Due to the existence of loopholes for construction drawing and any defects and lead to change, except in the design drawings audit strictly when the party should be in the design, consultation, co-examination and technical consultation when carefully examine and check, in order to find the early to eliminate hidden dangers. Change hidden trouble found earlier, may cause loss of the small. So, should as far as possible to the design change control in the design stage initial, especially for those who can seriously affect engineering, more to want to use "down after the first, change" measures solved properly. Even in the construction process, also should strictly according to the visa procedures and provisions, such ability make project cost control effectively.2) Audit strictly engineering construction drawing budget. Supervisors should according to the progress of the construction drawing design plan and the construction of the actual schedule, timely construction drawing budget approved. Beyond the corresponding to budgetand construction drawing budget. Beyond the corresponding to the budget estimates construction drawing design part, will be detailed analysis, find out the cause, and promptly and project principal contact, depending on how to adjust or amend the truth agreed control goals. This is the cost of the project of dynamic control and management.3) into the scene, collect and master information related to the construction, do contract management work in project construction process, the personnel and cost control personnel related to often deeply the construction site, contrast carefully check construction drawings, and to project contract as the basis, the construction site to grasp the dynamic, assist owners to review and appraisal, because of the change of the design, the scene and visa and the additional costs is reasonable.1.5 The final accounts of the completed project phase and after completion engineering warrantyThe final accounts of the completed project is based on real number and currency index for the units of measure, which reflects the comprehensive completed projects start to project completion for all of the delivery of the construction cost, construction achievements and financial situation summary of the documents. Completed the final accounts by, completion financial final accounting statements, project completion figure, and project completion cost analysis of four parts. The quality repair warranty is a kind of after-sales service way, is the quality of contractor responsibility, among this warranty scope involves, period, economic responsibility and warranty costs and expenses processing.1) Audit completed projects compliance with the terms of these contract requirements content, whether acceptance, in the contract, the method of settlement, price basis, fees standard, advocate material price and discount and commitment to the facts are carried out.2) Audit component project and project unit price of fees whether the program specification,and presence of repetition and mistakes.3) Check take cover engineering acceptance record, see if any supervision engineer is signed, the completion of the project completion and whether chart are in agreement.4) Examine the change of the design in the original design of visa is a unit chief sign, whether the construction unit and supervision engineer is signed, the significant change of the design of the original design is the competent department for examination and approval. The above a not meeting the requirements, all can't calculate settlement range.5) Figure, according to the change of the design, completion visa checking the scene of engineering.6) Prepare tally with the actual situation of the completion settlement report, in the strict, reasonable, fairness, justice, and on the basis of the use situation of investment and project cost control management as the necessary analysis and summary.2 the current cost control management problems of researchAt present our country's basic construction system and process can ensure the engineering construction investment is effectively control and management, but in the practice process, there are still many problems to study it, as shown in the various stages of the disjointing of cost control, because of project decision-making and design, project bidding, project implementation and completion settlement auditing the four stages of the cost control and management of the construction units and are competent department, designing units, consulting unit lead implement, "railway, the police a tube, so it is difficult to set up the former control the latter, and the latter influence the former the effective management of the system.2.1 ignore investment stage and design phase of the cost controlAt present some design units in order to meet the time limit for construction unit, in order to drive plan and not enough jobs meticulous, led to construction drawing design depth is not enough, some of the projects (such as decoration parts) and even appeared practices and selection explanation not clear, design and the actual cost budget created serious deviation, budget documents are not complete, etc. Some design units do not follow the principle of value engineering, optimization design, but seek high security and design fees, even with the owner in collusion, cause low quoted price is high and settlement.2.2 The bidding phase don't respect the market rules, and blind low prices and wanton expand specified materials and equipmentMainly lies in:One is the provisions in some areas after the appraisal use only the minimum bid price method. When the bid assessment by the bidders from low to high price in the sort of bid documents detailed review, judge a qualified three bidders according to quote from low to high order from the candidate. Forced many construction enterprises to make "low price, high price list claim" strategy. Some even publicly threatened: "into do not come is your fierce, came in is my fierce", this is against the principle of good faith, cause the construction bidding process, tender offer for professionals often breaks the glasses. 2 it is part of the owner ignore the objective law of the construction market to expand the party a appoints supply materials and equipment, and the scope of the contract for narrow, increasing the owner and the construction units of conflict.2.3 construction stage design, blind change visa, result in a claim, cause cost increaseBelow the cost, in order to change the state of losses, a construction enterprise is often use time limit for stress condition, forcing the owner to accept its change design scheme, replacement of materials required refiners, even and owner hook connect, will see conditions and other projects QianZhengLiang increase several times, cause loss of state-owned assets; 2 it is construction unit and a few design units collude in collusion, in construction process manufacturing a lot of the change of the design, the construction unit of high prices claim for convenience.2.4 completed project cost audit settlement stage management confusionAccording to the relevant laws and regulations, engineering audit charge is according to the settlement and subtract the forehead charges, consulting unit to high fees, often WanHuaYang reduce quantity, and even apply mechanically norm, multiplied by less than 1 unit price coefficient. And the contractor on the buy off the cost intermediary organizations personnel, quantity and subtract the forehead of the false report.3 whole process cost control management advice3.1 design units should be held responsible for their own reasons of the value of the project providedIn view of the current social intermediary cost consultation institutions participated in the design stage cost control of the few features, set up bear related civil liability constraint mechanism, make design institute has a relatively independent responsibility restraint. Suchas design depth is not enough, the design drawing contradictory between different work, the conflicts between; The design of the function and will be setting is unreasonable, affecting the normal use, which caused economic losses, design units shall bear the corresponding civil liabilities.3.2 The bid assessment methods, and the bid evaluation committee and budget control price reviewThe government investment projects, the comprehensive assessment shall be allowed to bid evaluation method, and should also set the lower bid price quotations, a bidder below lowest limit of the offer, shall be null standard treatment. The price for budget control review to scientific and reasonable can't raise or floating, to control the price discount published, the competent construction administrative departments should give correct. At the same time for budget control in the price of illegal or irregular and infringe upon the lawful rights and interests of the parties bidding behavior to deal with according to law.According to the contract period, 3.3 contract signed contract amount is fixed costThe contract is throughout the entire cost control, the soul of the stand or fall of contract signing, directly influence subsequent cost control of performance, because both sides sign the is fixed unit price or a fixed unit price contract, recent construction engineering material market price volatility is frequent, make the developer and the contractor can predict market price risk, leading to the price of work valuation dispute increase, part of the project under construction is already seriously affected the construction progress and quality of the project. In order to safeguard the legitimate interests of the contracting parties, ensure the construction market stability and development, according to the national nine ministries and the standard construction bidding documents "(2007 edition) general provisions of contract provisions of international engineering construction bidding risk sharing practices, the proposal of theconstruction engineering construction of valuation price 0-5% risk sharing.3.4 construction stages invite professional construction cost consultation company site trackingIn order to strengthen the dynamic cost management, the employer may, the cost of hiring a professional consulting company, make full use of their familiar with the business, rich experience and understanding market and specialization and socialization and advantage, strict control engineering change, strengthen economic management visa.【Summary】：Above all, it is known that the investment control in the construction of the key is, three key points is feasibility research, design and contract, solve the problem that is the core of control and management. The engineering cost control and management is a dynamic process, in each project construction phase, may be because the market conditions change or other reasons, the engineering investment determination and the engineering cost control tends to be complicated, this needs will project cost management to meet both overall and selectively. To recognize cost and time limit, the quality of the dialectical relationship between, unity, in different stages of the project implementation, cost consultation with staff always to control the engineering cost economic consciousness, careful analysis and make full use of all kinds of information in the construction period, grasp the market pulse, become passive to active, and through the parties positive efforts to work, avoid or reduce the loss of the construction funds, maximize construction funds for the benefit of investment.【References】:[1] WeiRuiLi, WangXuePeng. Construction engineering project cost management discussion [J]. J wit, 2011, (19).[2] JiaoTianLei. Engineering project cost management in the whole process of managementand control [J]. Gansu and science and technology, 2009 (3).[3] ZhangHongBin. For enterprise engineering project cost management and control discussion [J]. Tianjin metallurgy, 2010, (4).[4] SuYong, GeWeiPing. Substation project cost management current situation analysis and countermeasures study [J]. Electric engineering in Anhui vocational technical college journal, 2006, (4).[5] LiuYingMin. Of engineering project cost management [J]. Shanxi building, 2007, (11).[6] MaiHui can. Shallow engineering project cost management and cost control [J]. Sichuan building materials, 2007, (2).[7] JiangJiXing. Strengthen cost management establish control consciousness [N]. China construction news, 2011-07-04 (008).翻译：浅谈工程建设项目的全过程造价控制【摘要】：本文主要介绍了工程建设项目的造价控制贯穿项目实施的全过程，包括项目决策、项目设计、项目招标投标、项目施工和竣工结算这五个阶段。
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.。
外文翻译---基于电子商务的航空公司成本控制
附录Airline Cost Control Based on E-commerce Abstract—Airline’s operating situation is not good nowadays. At this situation, cost control is very important to airline. It is a new idea and method for airline to using computer and network oriented information technology to cost control. Firstly, this article analyses the airline’s cost composition, then describes how to use e-commerce to control cost of airline in air material cost, sales expenses, financial expenses, administrative expenses and so on. Finally, based on service-oriented architecture technology, this article also describes how to integrate information resources within and outside the airline to build air e-commerce platform, which not only helps airline cost control, but also helps airline innovative business model to improve the competitiveness of enterprise.Keywords-airline; e-commerce; cost control; service-oriented architectureI. INTRODUCTIONSince the Great Depression, 2009 went into the history books as the worst year the air transportation industry has ever seen. Passenger transportation demand dropped 3.5 percent while cargo transportation demand suffered an even bigger hit, falling 10.1 percent. All over the world, 30 airlines have ceased business due to lack of funds, 14 of which went out of business.This year, as the global economic recovery, demand for the air traffic has improved significantly. Statistics show that the situation is moving in the right direction. During the World Air Transport Summit held in June, IATA said: "The global air transportation industry's most difficult times are over, but challenges remain. It will take at least three years to recover the $81 billion drop in revenues in 2009."Compared to the difficult situation of foreign airlines, China Airlines are in the better situation, but should not be too optimistic. In 2009, China's civil aviation industry achieved revenue of 212 billion yuan with profit of 7.4 billion, however, which was mainly caused by appreciation of the RMB exchange gains and jet fuel hedging.II. AIRLINE COST ANALYSISCost of China's airlines is composed of operating cost, sales expenses,administrative expenses, finance charges, aviation infrastructure construction funds, tax and associate charges and other costs. Operating cost accounts for about 73% of the total cost, which includes about 24% in fuel cost, 18% in the aircraft depreciation and maintenance cost, 13% in the airport landing and service fees, 9% in the air material cost, and 9% in wage cost and other.Basically fuel cost, aircraft depreciation and maintenance cost, airport landing and service fees are non-controllable cost. Because the China Aviation Oil Holding Company almost entirely controls the import, storage, transportation of jet fuel. The domestic airlines have not alternative channel of long-term effective fuel supply, so they are powerless in controlling fuel cost. Similarly, the China Aviation Supplies Import & Export Group Corporation is plenipotentiary of Chinese airlines for foreign plane purchasing, so the airlines can not play their orders directly to the aircraft manufacturers, which makes the purchasing price of aircraft at a high level. Moreover, most of the domestic airports are in the regional monopoly status. The available choices for airlines are very limited, so the airlines have no bargaining power. Therefore, the airlines should control cost from the relative controllable aspects.III. USING E-COMMERCE TO AIRLINE COST CONTROL E-commerce refers to not only internet-based transaction but also all activities using electronic information technology on increasing publicity, lowering cost, adding value and creating business opportunities, which including a series of trade activities of procurement, product, storage, transportation, display, order and payment through the network. Now, in the most of China’s airlines, e-commerce is limited to e-ticket. However, the fact is that many other airline businesses can be achieved through e-commerce. E-business is ideal platform for airline to implement cost control.IV. SOA-BASED AIRLINE E- COMMERCE PLATFORMSOA(service-oriented architecture) is the service-oriented software developing idea and architecture, which is to solve business integration problem in the internet environment. SOA neutrally defines standardized interfaces, which can make services based on different hardware platforms, operating systems, even different programming languages communicate with each other to achieve cross-platform portfolio of services. For the reason, the SOA-based airline e-commerce platform can unite airline’s informati on systems of different architectures together. In addition, SOA is dynamic flexibility, so this e-commerce platform can meet demand of expansion of airline business in the future.The SOA-based airline e-commerce platform will target the establishment of core business function controlled on airline’s own. Its background support system is build on the basic business functions, such as the departure control system, agent distribution system, tariffs system, payment system, frequent flyer system, air material inventory and procurement system, operation control system, financial management system, which support business logic by enterprise service bus, while business logic provide unique services to all channel applications in the consistent and flexible way.In a word, the SOA-based airline e-commerce platform will not only enable airline control product, channel, customer effectively, but also enable airline have a strong direct sales capabilities and cooperation initiative for B2B. Meanwhile, through this e-commerce platform, customer will receive consistent, seamless services, which help improve customer loyalty and revenue contribution.V. CONCLUSIONIn the information age, using computer-based, network-centric information technology to control cost is a new idea and method for airline. The SOA-based airline e-commerce platform can fully integrate airline internal systems and external social resources, uniformly control and use core resources. With its help, the airline can not only control cost, but also have a new business model and great space for development.基于电子商务的航空公司成本控制摘要：现在航空公司的经营状况也不好。
人力资源成本控制 英文文献
The definition of human resource costsHuman resource cost is an organization in order to achieve their organizational goals, to create the best economic and social benefits, while the acquisition, development, use, protect the necessary human resources and human resources of the costs incurred by leaving the sum.Categories of human resource costsAccording to human resources and manage their own characteristics, human resource costs can be divided into the acquisition costs, development costs, use costs, security costs and exit costs and other five categories.1. Acquisition cost of human resourcesThe cost of human resources organizations in the recruitment and admission occurred during the staff costs. Include recruitment costs, selection costs, recruitment costs, resettlement costs of four. .2. Human resources development costsIn order to improve efficiency, organizations also need to have access to the training of human resources to enable them to have expectations, and meet the requirements of the professional level of work posts. To enhance the skills of such employees for expenses incurred as human resources development costs. Human resources development costs, the organization of production technology to improve staff capacity, to increase the Organization's human assets, the value of the costs incurred, including costs of pre-service education, job training costs, such as training costs.3. The use of human resources costsThe use of human resources cost the organization in the process of using the staff costs incurred. Include maintenance costs, incentive costs, and dispensing costs..4. Human resources security costsHuman resources security costs, is to protect the human resource value in the temporary or permanent loss of the right of life and must be paid when the costs, including labor accident protection, health security, retirement pensions, unemployment insurance and other expenses.5. Separation costs of human resourcesHuman resources staff turnover cost was due to leave the organization can affect costs, including compensation for loss of the cost of inefficient costs before leaving the air staff costsHuman resource cost accountingHuman resource accounting is an important part. Application of traditional accounting theory and methods, the accounting of the main body of investment for human Ziyuan namely, humanresource costs, according to their future services or the economic benefits they offered the potential of nature, recognized as an asset, and for measuring and reporting process.The difference between traditional accounting: Traditional accounting will be current for all human resource expenditure as costs and expenses during the treatment, in the management of costs, manufacturing costs, production costs charged to the account. And human resource accounting will be spending part of the period as a period cost and the cost, the rest are treated as "human assets", and in its subsequent assessments during the service.The composition of human resources costs Human resource costs are the construction and implementation of human resource management system for all resources into the process. Human Resource Management to "people" as a resource, through training and other means to add value to the value of experience and to bring the expected returns and business benefits. Cost of human resources management process in accordance with its by the six components: 1) Human Resources Management System costs; 2) the introduction of the cost of human resources; 3) human resources training cost; 4) evaluation of the cost of human resources; 5) the cost of human resources services; 6) the cost of human resources contingent scattered. Specifically explained as follows:1) Human Resources Management System costs refers to the design, planning and human resources management system to improve the resources consumed in total, including the design and planning salaries, external consultancy, information on fees, training fees, travel expenses and so on.2) the introduction of human resources refers to the cost of human resource management from outside the human resources system requires the resources of the sum of consumption, including recruitment costs (advertising, pitch stalls fees, interview fees, data fees, brokerage fees), selection costs (interviewing, testing, physical examination, etc.), recruitment and placement fee (admission procedures and the mobilization of non-compensation, etc.).3) human resources training costs refers to the training of the staff the resources consumed by royalty, human resources management system to achieve the required standard (such as job demands, job skill requirements, etc.), including staff induction, education costs, job training and full-time study costs.4) Human Resources costs represent corporate human resource management system requirements based on the use of human resources for assessing and evaluating the resources consumed by the sum of salaries, including assessment and evaluation, external consultancy, evaluation and assessment of other costs.5) the cost of human resources services to an enterprise under the Human Resources management system requires the use of human resources in the sum of resources consumed by logistics services, including transportation, permit fees, stationery costs, medical expenses, office expenses, insurance.6) the cost of human resources refers contingent scattered human resources management system requirements under the unqualified condemnation of human resources, the resources consumed by the sum of bulk, including contingent severance payments, legal fees, contingent fees scattered losses.Measurement of the cost of human resources model(A) historical cost measurement model(B) the replacement cost of measurement modelTypically include human resource replacement cost of a replacement for the acquisition and development costs incurred and currently employed as an employee of the flow of costs incurred. Usually that would obtain in a particular position to provide the same service point of view alternative to the more important issue. Therefore, the replacement cost of human resources positions with the concept of replacement cost and the individual replacement cost double. The organization, the main concern is the cost of office of human resources in the end how much. Therefore, we investigated the replacement cost of human resources functions.The so-called replacement cost of human resources is occurring now reset the cost of human resources.The so-called re-position the replacement cost is a position with a competent staff must now place the cost.The so-called personal re-equipped with a replacement cost refers to the capabilities of the original employees now have the same or similar costs incurred.Processing accounts of human resources cost accountingHuman resources cost accounting, accounting courses should be set accordingly:1. "Human assets"Human asset records of human resources changes in the value of original price and changes, scheduled amortization of human resources (similar to "fixed assets" subject).Consists of subjects the opposite direction "of accumulated amortization";Allowance account to be established "to prepare human resource flow";The so-called flow of human resources is prepared to take into account the mobility of human resources in today's enterprises often the case, the proposed "Human resource flows to prepare"the allowance account, according to the companies who experience similar situations or by reference to peer accrual schedule allowance, the actual off again when the movement took place to confirm the loss. Operation is as follows:(A) when provision forBy: Production costs (administrative expenses), etc.Credit: to prepare human resource flows(B) occurs when the flowBy: Human Resources liquidity reserveCredit: human assets2. "Human resources costs"Has four 2 Subject: acquisition costs, development costs, separation costs and the use of cost; (A) wage costs for current expenses and other conventional processing. Entries are as follows: By: Human Resources Cost ─ ─ ─ ─ person to use the costCredit: to meet someone pay ─ ── ─ person to cope with insuranceCalif ─ ─ personBy: Production costs (administrative expenses), etc.Credit: the cost of human resources using cost ─ ─ 1(B) For the end of double-income and other economic benefits associated with the enterprise does not close the actual current expenditures, should make the actual circumstances of each enterprise.1. If the business performance and operational stability of better, more confident at the beginning of the end of the double the amount estimated, should be in each accounting period of the prior year's withholding. Entries are as follows:Provision for time:By: Human Resources Cost ─ ─ ─ ─ person to use the costCredit: the year-end double payWhen issued:By: the year-end double payLoans: bank deposits (cash)2. On the contrary, the normally non-withholding, if at the end of such benefits may be paid good cash, directly into the cost. Entries are as follows:By: Hum an Resources Cost ─ ─ ─ ─ person to use the costLoans: bank deposits (cash)(C) the accounting end of the share of the acquisition, processing occurs as costs. Entries are as follows:By: Production costs (administrative expenses), etc.Credit: the cost o f human resources to achieve cost ─ ── ─ development costs(D) caused by the departure of the costs directly to profit or loss. Entries are as follows:By: Production costs (administrative expenses), etc.Credit: the cost of human resources turnover costs ─ ─Turnover costs3. "Human resources income"The so-called human resources income is used to record human resources to create economic income.End to "human resources costs" amount of credit accumulated amortization debit into the subject. Human resources, said profit credit balance; debit balance of losses. Entries are as follows:By: Human Resources RevenueCredit: Human Resources amortizationChain structure of human resources costs Competition in the 21st century, knowledge of competition, talent competition. Can not be recruited to appropriate, quality staff, and maximize their human resources into productive resources, is related to the key factors in business success or failure. To attract and retain the best talent, companies must be willing to invest, so they spend money, it is important not the cost itself, but the cost relative to output. Here are a few on how to do both to attract and retain qualified personnel, give full play to the role of human resources but also save the cost of human resources: (1) The cost chain, human costs, including recruitment, training, stay, management, movement. The following aspects to visit respectively. In the recruitment of personnel, should change our thinking, "the only option for the election is not expensive", meaning rather than pursuing superficial, because there will be laid off. The training to heavy and light, it is necessary to avoid a pure academic degree training, to prevent the students not only in the retention of high salary is fundamental, but "treatment remain", "Feelings remain", "careers stay" is very important to the high level of staff, the money is not the first factor, simply an increase in wages will only cause a big "marginal effect reduced" The role of the increasingly limited. The Space and Human Capacities show platform is their desire for it to meet their development needs of enterprises should be done in the event of the personnel management, with emphasis on efficiency and effectiveness, more humane and soft, save unnecessary for the long management, management redundancy (surplus) and interpersonal conflict as a result of the costs.(2) the cost of human resources management, particularly important to those key employees, such as senior management positions and R & D staff positions, not only to take lots of material by means other than incentives, have another idea, for some special personnel "not to do everything, just to be used." Such as R & D may come from universities or research institutes to allow them to enter the difficulty and cost of business expenditures are relatively large, it is better not used to support the taking of long-term contractual relationship, to play its expertise and role.(3) The production costs of operation of the link up and is the most dynamic and variability of the cost chain of various sectors, and optimizing the overall process to reduce cost effective means. In the Information Age, enterprises are increasingly becoming a chain of commodity economy on the Internet node, and other nodes and the link between brain drain, flow of funds, logistics, the flow of information flow model is an important factor affecting the cost of enterprises should be based on the practical, select the appropriate mode of operation and to reduce and downstream sales upstream suppliers and the communication costs, such as procurement and advertising, the expenditure. In the manufacturing sector, should the quality management and Cost management should be combined with an average cost reduction. 6 Sigma, comprehensive and timely quality management, cost control technology and means can ERP enterprises, and information resources for the integration of the operation of the value chain efficiency, reduce the cost of the chain mobile Expenditure CostIn this session, should pay attention to technical and economic integration. Technology represents the product differentiation advantages, represents the cost of the economic advantages (low cost or high-yield). Production of products in the market competition, the success or failure depends on product differentiation and cost advantages of the combination. Therefore, cost control is essentially a technical issue of economic integration。
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Reference for business,Encyclopedia of Business.2nd ed,Cos DesCost controlRoger J. BinderAbstractCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords: Cost control；Applications；Control reports；Standards；StrategicCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment ofperipheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goals and objectives. Management's guidance takes two forms of control: (1) the management and supervision of behavior, and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planning refers to the way that management plans and wants people to perform, while control refers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centers represent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centers are accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centers accept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center, for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes theresponsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.CONTROL REPORTSControl reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget. A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.STANDARDSFor cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.An examination of the details of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast. The details also reveal that management expects operations to produce the required amount of units within a certain cost range. Management bases its expectations and projections on the best historical and current information, as well as its best business judgment.THE ROLE OF ACCOUNTINGAccounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review. The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business. Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.STRATEGIC COST CONTROLManagement relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capital by releasing veteran employees who are experts in their fields, not to mention by creating a declinein morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.References：[1] Anthony, Robert N., and Vijay Govindarajan. Management Control Systems.Chicago: Irwin, 1997.[2] Cooper, Robin, and Robert S. Kaplan. The Design of Cost Management Systems.Upper Saddle River, NJ: Prentice Hall, 1998.[3 ] Cooper, Robin, and Regine Slagmulder. "Micro-Profit Centers." ManagementAccounting, June 1998.[4] Hamilton, Martha M. "Who's Chainsawed Now? Dunlap Out as Sunbeam's LossesMount." Washington Post, 16 June 1998. Rotch, William, et al. Cases in Management Accounting and Control Systems. 3rd ed. Englewood Cliffs, NJ: Prentice Hall, 1995.[5] Shank, John K., and Vijay Govindarajan. Strategic Cost Management. New York:Free Press, 1993.Reference for business,Encyclopedia of Business.2nd ed,Cos Des成本控制摘要企业实体的控制，本质上是一种管理和监督职能。