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毕业论文--成本控制(cost--control)外文原文及译文【范本模板】

本科生毕业设计(论文）外文原文及译文所在系管理系学生姓名专业财务管理班级学号指导教师2014 年 6 月外文原文及译文Cost ControlRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed。

Cost control，also known as cost management or cost containment，is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas，such as departments，divisions, or product lines, within their operations.Cooper and Kaplan in 1987 in an article entitled "how cost accounting systematically distorts product costs” article for the first time put forward the theory of "cost drivers" (cost driver, cost of driving factor）of that cost, in essence，is a function of a variety of independent or interaction of factors （independent variable) work together to drive the results. So what exactly is what factors drive the cost or the cost of motive which? Traditionally, the volume of business (such as yield）as the only cost driver （independent variable)，at least that its cost allocation plays a decisive role in restricting aside，regardless of other factors (motivation）. In accordance with the full cost of this cost driver, the enterprise is divided into variable costs and fixed costs of the two categories。

成本控制外文文献（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。

中小企业成本管理研究外文翻译中文文献

中小企业成本管理研究外文翻译中文文献Cost Management in Small and Medium-sized Enterprises: A Research on Foreign LiteratureAbstractAs the backbone of the economy, small and medium-sized enterprises (SMEs) play a crucial role in creating jobs, stimulating innovation, and driving economic growth. However, they often face challenges in managing costs effectively. This article examines and analyzes foreign literature on cost management in SMEs. It explores various cost management techniques, such as activity-based costing, budgeting, and cost control, and highlights the importance of cost management in enhancing the competitiveness and sustainability of SMEs. The findings provide valuable insights for SMEs to optimize their cost management practices and achieve long-term success in the competitive business environment.1. Introduction1.1 BackgroundCost management is an essential aspect of business operations, as it directly impacts the profitability and financial stability of a company. In SMEs, which typically have limited resources and face intense competition, effective cost management is even more crucial.1.2 ObjectivesThe primary objective of this research is to examine the foreign literature on cost management in SMEs and identify best practices and techniques thatcan be applied in the Chinese context. By understanding the experiences and strategies of SMEs in other countries, Chinese SMEs can learn from their successes and avoid potential pitfalls in cost management.2. Cost Management Techniques2.1 Activity-Based Costing (ABC)Activity-Based Costing is a cost allocation method that assigns costs to specific activities or cost objects based on their utilization of resources. This technique provides a more accurate understanding of the cost drivers in a company, enabling SMEs to allocate resources more effectively and identify areas for cost reduction.2.2 BudgetingBudgeting is a fundamental cost management tool that allows SMEs to plan and control their financial resources. By setting realistic and achievable budgets, SMEs can monitor their expenses, forecast future costs, and make informed decisions regarding resource allocation.2.3 Cost ControlCost control involves monitoring and regulating expenses to ensure that they remain within planned limits. SMEs can employ various cost control techniques, such as implementing cost-saving measures, negotiating favorable contracts with suppliers, and leveraging technology to streamline operations and reduce overhead costs.3. Importance of Cost Management in SMEs3.1 Enhanced CompetitivenessCost management enables SMEs to offer competitive prices without compromising on quality. By optimizing their cost structure, SMEs can improve their profit margins and gain a competitive edge in the market.3.2 Resource OptimizationEffective cost management allows SMEs to allocate their limited resources strategically. By identifying unnecessary costs and reallocating funds to key areas, SMEs can optimize their production processes and invest in critical areas such as research and development.3.3 Financial StabilityCost management helps SMEs maintain a stable financial position by minimizing the risk of running into cash flow problems or accumulating excessive debt. By controlling costs and ensuring efficient resource allocation, SMEs can safeguard their financial health and sustain long-term growth.4. ConclusionThis research on foreign literature emphasizes the significance of cost management in SMEs and provides valuable insights into proven techniques and strategies. By implementing effective cost management practices, SMEs can optimize their operational efficiency, enhance competitiveness, and achieve long-term success in an increasingly competitive business environment. This research serves as a guide for Chinese SMEs to improve their cost management practices and overcome challenges effectively. By integrating foreign experiences with localized strategies, SMEs can navigatethe complexities of cost management and position themselves for sustainable growth.。

成本管理中英文对照

成本管理中英文文献对照及成本控制参考文献更新时间：2010-5-28: 5100 来源：毕业论文成本管理中英文文献对照及成本控制参考文献参考文献[1] 万寿义．现代企业成本管理研究[M]．大连：东北财经大学出版社，2004．1．[2] 张易．企业成本的削减[M]．北京：中华工商联合出版社，2005．[3] Edward Blocher，Kong Chen,Thomas．Cost Managerment:A Strategic Emphasis[M]．The Mcgtaw-Hill COMpanies，Inc．2002．[4] 杨蓉．成本管理[M]．上海：华东师范大学出版社，2003．7．[5] 桂良军．供需链成本管理研究[M]．北京：中国经济出版社，2006．8．[6] 赵权．企业成本控制技术[M]．广州：广东经济出版社，2003.7．[7] 王绍印．全面降低成本实战[M]．广州：广东经济出版社，2005.1．[8] Catherine Stenzel，Joe Stenzel.Essentials of Cost Management [M]．The Financial Aspects of Corporate Governance, Gee Co.Ltd, London..2003．毕业论文/论文网/[9] David W．Yong.A Mana ger’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE [M]．The McGraw-Hill Companies，Inc，2003．[10] 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告[R].中国财政经济出版社.1997.[11] Robert S．Kaplan,Robin Cooper．Cost and Effect．The President and Follows of Haarvard Collage [R]．2005．[12] 杨加陆,范军,方青云,袁蔚,孙慧.中小企业管理[M].复旦大学出版社.2004.[13] 吕长江，王克敏，韩汇博，赵岩．财务管理学[M]．天津：南开大学出版社．2004.[14] 李海波．新编会计学原理：基础会计[M]．上海：立信会计出版社．2004．[15] 陈荣秋，马士华．生产与运作管理[M]．北京：高等教育出版社．1999.6[16] 伍爱．质量管理学[M]．广州：暨南大学出版社．2006.8.1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

【最新推荐】成本管理外文文献翻译

原文China's Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management 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 theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to 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 theperspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in somecases, 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 obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the newCost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is gettingworse. 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 simpleassumption (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。

成本管理中英文文献对照及成本控制参考文献

成本管理中英文文献对照及成本控制参考文献参考文献 1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance Gee Co.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to CostCutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997. 11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004. 13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004. 14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.6 16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

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。

成本管理外文文献及翻译.

成本管理外文文献China's Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management AnalysisCost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects:(A Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to thesupply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic,forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements.(C the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs, usually do not cause seriousdistortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D internal Cost Management of the establishment of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs shouldbe controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A the introduction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadvantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment.(B establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. Theformation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining.4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C the introduction of advanced Cost Management - activity-based costing and cost-planning methodSince the cost of the early 20th century inception, he has appeared 'standard cost','budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation ofresources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1 to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2 product design stage the cost of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting - (re-decomposition - (another achievement - ... ...', and repeatedly as well as endless, until it reaches target cost.(3 the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4 pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5 The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always beable to adapt to the changing market. (Iv computer technology in Enterprise Cost Management At present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization. 1, the software application LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costsof developing a more professional management software. 2, the application of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives. (E to take measures to ensure cost-effective information Companies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-makingparticipation in the operation of accounting personnel, in the generation and provision of relevant information,on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.。

成本管理外文文献及翻译

成本管理外文文献及翻译成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product costinformation to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and financestaff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesfrom enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadvantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt toconstantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on costchanges in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to thecorrect decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: targetcost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provisionof relevant information,on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral senseof responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the marketresearch and information feedback in the CostManagement applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback.Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.-------- 欢迎下载资料，下面是附带送个人简历资料用不了的话可以自己编辑删除，谢谢～下面黄颜色背景资料下载后可以编辑删除X X X 个人简历个人资料姓名:xxxx 婚姻状况:未婚出生:1987-06-24 政治面貌:团员性别:男民族:汉照片学位:本科移动电话:专业:英语电子邮件:地址:教育背景2006.9-2010.6 吉林工程技术师范学院-----外国语言文学系主修课程大学英语精读，大学英语泛读，英语口语，英语听力，英语写作，英语口译，翻译学，词汇学，语法学，英美概况，英国文学，美国文学，语言学，本科阶段主修日语，中外名胜。

成本管理中英文文献对照及成本控制参考文献

现代企业成本管控研究外文文献翻译最新译文

外文文献翻译：原文+译文文献出处：Chapman M. The research of modern enterprise cost control [J]. Accounting, Organizations and Society, 2016, 3(7): 675-689.原文The research of modern enterprise cost controlChapman MAbstractModern enterprise in order to survive and develop in the competition, in addition to significantly reduce costs, even before the eye on the production process, the varieties, structure, process of product production organization arrangement, the careful design, on the whole to make the optimal decision of business. To this end, on the basis of the original cost accounting, cost accounting and forecasting, decision-making and advance planning and control of all kinds of management methods, such as combination of formed mainly to management of modern cost accounting management system.Keywords: Modern enterprise; Cost control; Effective path1 IntroductionIn market economic competition environment, any product's price from are essentially determined by the market, not business decision. Also, the price must be continued to reduce in the long run. Therefore, the enterprise can control the only factor, only reduce the cost. Enterprise only will be reduced to less than the industry average cost, the enterprise can survive. Only the enterprise cost and the industry average cost difference, this didn't really have the cost competitive advantage. Cost accounting and cost control in the modern cost accounting system is a key link in the process of "flow", it is the embodiment of the preliminary cost plan execution result, also is the premise and foundation of later assessment of cost analysis. A scientific, standardized, clear and full cost accounting management system, to facilitate the enterprise to its cost information to track, decomposition, analysis, to promote enterprises to actively adopt various authors measures and improve the effectiveness of the authors measure of the enterprise to promote the specifications of the wholeenterprise management, so as to further reduce the enterprise the management cost, operation cost, eventually establish enterprise's competitive advantage.2 Cost accounting methodCost is one of the main reflect the status of enterprise operation and management of comprehensive indicators. Enterprises in product cost accounting, can be directly traced back to the direct costs of the products shall be directly included in the product, the cost of the object cannot be directly traced to products in accordance with the certain assumptions as a premise for the product cost allocation. Practice has proved that when this particular assumptions in accordance with the distribution of the causal relationship between cost and cost object, the distribution of the result is relatively accurate, otherwise, it will distort the authenticity of the product cost information, influence the product cost, the choice of authors measures and, in turn, affects enterprise operation management related decisions.2.1 Standard cost methodStandard cost method is based on the standards set by the cost in advance, with the standard cost and actual cost comparison, calculation and analysis of cost difference calculation method of the cost of a product, and strengthen cost control, economic performance evaluation of a cost control system. Their core is according to the standard cost record and reflects the formation process of the product cost and results, and so as to achieve control of the cost. Standard cost method is not only a kind of cost calculation method, it is a combined cost calculation and cost control, be formulated by a include standard cost, cost variance calculation and analysis and processing cost differences between the three links of the complete system. Standard cost method, the main contents include: the formulation of standard cost, cost variance calculation and analysis, the cost difference. The establishment of standard cost is the premise and key of the standard cost method is adopted, therefore can achieve the goal of cost control in advance. Cost variance calculation and analysis is the key of the standard cost method, it can contribute to achieve the goals of cost control, and consist of economic performance evaluation.2.2 Variable cost methodVariable cost method, also known as direct cost method, is when calculating the product production cost and inventory cost, only include products consumed during the production of direct materials, direct labor, and variable manufacturing cost, and the fixed manufacturing cost as a "cost" during a cost calculation method of the sum is recorded into the profits and losses of the current. Under the variable cost method, the manufacturing costs as fixed during the "cost" sum is recorded into the profits and losses of the reason is: fixed manufacturing cost is to provide enterprises with a certain production condition, maintain production capacity and, in has formed the production conditions, regardless of the output of every period, these costs would occur as usual, did not increase or decrease along with the increase and decrease of output. That is to say, occurs during fixed manufacturing cost is according to, the benefits will fade over time, cannot be deferred to the next accounting period. Therefore, the manufacturing cost as a period cost, should be in full in the time when it was recorded in the profits and losses, and not to be included in the product cost. Under the full cost method, the full cost of the enterprise is divided into production costs (direct materials, direct labor, and manufacturing cost) and non-production costs (management fees, cost of sales, etc.) two categories, the comprehensive production cost into the product cost. Under the variable cost method, the full cost of the enterprise is divided into variable cost and fixed cost two kinds big, only to change the production cost of direct materials, direct labor, and variable manufacturing cost is included in the product cost.3 The necessity of modern enterprise cost control3.1 Improve enterprise profit and reproductionModern enterprise market competitiveness to ascend, one important aspect is determined by the cost control. Should be, the enterprise cost control effect is good, can greatly reduce the cost of enterprise production and management, improve the economic benefits, and increase shareholder's equity. In addition, the cost control of enterprise, can also save a lot of cost, for the enterprise to efficient redistribution of money, to raise the comprehensive economic benefits of enterprises.3.2 Conducive to rational analysis of enterprise cost controlIn the modern enterprise production and operation process, will inevitably encounter all kinds of cost, control whether it works or not, is directly related to the business activities of enterprises can develop smoothly. So, modern enterprises should divide the cost of some unreasonable, to ensure reasonable utility of every sum of money, in the end is advantageous to the scientific analysis of the effect of cost control.3.3 Improve the core competitiveness of the enterpriseModern enterprise in the process of production and operation, should according to own actual situation formulation and implementation of reasonable cost control strategy, thus obtain and maintain competitive advantage for the enterprise to offer help. Once the modern enterprises implement the strategy of effective cost control, can let the enterprise cost control more integrity, and make enterprise obtain sustainable development, to enhance the adaptability of market competition, for short-term and long-term interests.4 Efficient way of modern enterprise cost control4.1 Build up a positive cost control culture atmosphereIn contemporary fierce market competition environment, the modern enterprise to win their survival and development should set up a corporate culture. Its corporate culture should include the cost control consciousness, this will make it has obvious difference with other enterprises. Therefore, modern enterprise should be in your own conscious into the consciousness of cost control in the construction of corporate culture and concept, through the enterprise culture construction cost control consciousness gradually integrated into the enterprise production and operation management process, and guide every enterprise employees are actively involved in the work of controlling cost, make enterprise cost control consciousness in combination with the enterprise culture construction, and gradually into the enterprise employees' code of conduct, is advantageous to the real cost control consciousness into cost control behavior.4.2 Management full attention to cost control workModern enterprise production management mode is to obtain the maximumeconomic profits, so it needs to seek more sales creation, and minimize the cost, save energy, make enterprise when compared with competitors, cost controls to gain greater competitive advantage. Therefore, the enterprise managers need to constantly strengthen their consciousness of cost control, try to control the cost work earnestly to hold. Enterprise's each department need to employees of the enterprise cost control consciousness propaganda, establishing and perfecting the relevant system of controlling cost, fight all kinds of moral landslide, and try to adopt advanced management technology, let each job completion time is reduced, and obtain the maximum economic benefits.4.3 Adopt scientific and reasonable cost calculation methodThe modern enterprise to control cost effectively, you need to first work out a scientific and reasonable cost control target. That is to say, the modern enterprise should make specific period of time a can implement cost control targets, and let it become a benchmark in the enterprise cost accounting systems. Enterprise can according to own actual situation and the development on the basis of market to determine a more competitive market sale price, and predict possible business and sales profits. Departments within the enterprise should be as the standard cost control, to determine the good segmentation, target cost and decomposition to each department and a responsibility to the individual, so as to realize the effective of responsibility of the enterprise cost accounting, according to the differences between the individuals to do a good job of enterprise cost accounting.4.4 Reasonable control the enterpriseModern enterprises should do through lowering the cost of human resources related cost control work. At present, some enterprises in the process of production and operation, for the introduction of human resources and there is a large cost waste. In view of this problem, we should supervise and urge enterprises according to their own actual development status and talent demand to develop scientific and reasonable human resource planning, clear the specific purpose of recruitment, and each stage of the enterprise reasonable planning, the situation of the human resource requirements to ensure the recruitment work smoothly. Enterprises should follow the developmentof modern enterprise system request, of course, do not blindly reduce cost and to recruit some inappropriate talent, but should account for a strategic height to do a good job of talent pool for the enterprise, in order to the long-term development of the enterprise, as far as possible at a relatively low cost to introduce high-level talent. In addition, the enterprise also should to existing staff training, improve their working skills, enhance their sense of belonging, and improve their loyalty of the enterprise. Enterprise human resources management cost will not too high, but also improves the enterprise staff's work enthusiasm and initiative, to truly improve the enterprise economic benefit.译文现代企业成本管控研究Chapman M摘要现代企业为了在竞争中生存和发展，除了要大幅度的降低成本，更要把眼光放在生产过程之前，对产品的品种、结构、工艺、生产的组织安排等进行了精心设计，从整体上做出最优的经营决策。

工程造价管理外文翻译文献

工程造价管理外文翻译文献(文档含英文原文和中文翻译)外文：The significance of control constructioncosts manages on entire processFirst, The necessary of control construction costs manages on entire processTalk about the management and the control on construction costs, that the field we are just accustomed to is thought of is a project advance in final account. Indeed , right away at present system and reality,what the job of that the management and the control on construction costs is advance in final account. Be that in advance, the people who work on final account according that already be ascertaied of the working drawing to calculate project amounts，apply a quota mechanically, the meter mechanically fetching cost, or designing that according to the drawing sheet and construction organization after construction is over as well as the scene construction visa takes notes weaves the final account being completed. This is necessary , usefulno doubt. But we must see that when pre-final accounts personnel weave working drawing budget or the final account being completed, the construction plan and the design paper already determined. But construction being to take according to picture as principle, so then in advance, job done by final account personnel is only the change secretly scheming against cost produced by design alteration and prevents upvaluation from calculating boldly. But suppose the project is unreasonable on economy, there is a fault in decision-making; suppose designing a scheme feasible or be not optimum on the technology; the final account personnel can do nothing for sb then in advance. Job of final account personnel does accounts in advance only under just saying system currently in effect, after the event , can only reflect already complete project amounts inactively , can only reflect design and be under construction passively. This evidently is single-faceted , insufficient , we must carry out the entire proceeding supervisory control on the construction costs of building a project.Concrete conditions of union our country, cost of construction manages have problems as follows:1、Be not enough to take investment decision into the stage of construction costs seriously charge indeed.Investment decision is to produce the construction costs headstream, This one stage blow the expense at take up the total investment forehead about 0.5%～3%,but that can have an effect to raise the project benefit of investment. That the project carries out rational choice on construction is that resource carries out direct , the most important optimization deploy means on economy , project benefit of investment affects efficiency and beneficial result to entire national economy. The developed country charges attach importance to control on investment decision stage construction costs,and costs not stinting big capital of money making the studies on the stage of carrying out investment decision energetically, make relatively comparatively accurate construction costs , go along the controlFor a long time, there is the grave phenomenon investing in swelling in engineering construction of our country,bring the limit for a project feeling longer andlonger, construction costs is higher and higher. The cause of that is short of the effective basis of the building of earlier stage ascertaining construction costs, only basis the already completed according to the expert , decision-makers draw lessons to estimate the project construction costs. Because a lot of factor effects, the“three surpass " phenomenon very common, there are main cause as follows:(1) personal factor brings about rough estimate lessening(2) equipment composes in reply material price's not working out according to market quotations.(3) construction units bring forward the too high for exceeding a design criterion2、The design stage of construction costs is not under the control of strictThe design stage is the faucet in that project construction costs controls. After the investment decision is be made rationally , that is the process of plan the technology and organic together economly . Effective control the cost of construction requires strictly and all-round in the enginee designing . Engineering design of current our country also puts move bidding system , fair competition into practice , cost of construction looks on control engineering effective to design stage as one of the standard choosing main part being hit by the bid unit , cost of construction carries out the administration controlling on the entire proceeding .Our country major part design that the unit carries out thorough analysis lack on construction project technology and economy , big multiple technologies make light of economy in design but at present , design that the personnel is responsible seemingly only to design project mass , are concerned with the construction costs height not very. Optimize a design plan to such an extent as having no way to pass, the first step designs , the rough estimate gets to the effect controlling general cost of construction's establishment. Mass and depth that engineering design pursues etc. is also insufficient , amounts project mistakes in amounts project detailed lists calculates , misses and not calculating, can't arouse increasing by estimating a project momentary, the mass making a tender work is difficult to ensure that , have no way to have an effect to control construction costs as a result also.3、Has not adopt the amounts project detailed list quoted price way being applied or used universally on the international all roundAdopt the amounts project detailed list quoted price way being put into use commonly on the international , is that our country construction costs system reforms and cause the inevitable trend reforming to bid system in invitation to bid tender.One of important act carrying out project public bidding system being to build socialist market economy and to perfect construction market operating mechanism in construction field. After the construction project tender is carried out all round in our country, the effect is obvious in the respect of shortening the mass building a time limit for a project , ensuring a project , reducing construction costs , boycotting an unhealthy tendency. Have ensured the invitation to bid people and bidder's lawful rights and interests also effectively. With the socialist market economy uninterrupted growth,the original tender stage puts the budget quota valuation pattern into practice already doing not adapting , adopt the amounts project detailed list quoted price way being put into use commonly on the international to carry out a tender is an inevitable trend. Ministry of Construction has issued amounts project detailed list valuation method , amounts project detailed list valuation has been in construction project tender job , person has provided project quantity from invitation to bid according to national unification project amounts calculation regulation , quoted price, and classics have judged the reason bidder autonomously trying the at a low price middle bid construction costs valuation pattern.That carrying out amounts project detailed list valuation method is one important measure of item of construction costs deepen the reform, is standard tender behavior effective measure. This method is beneficial to changing over taking that "amounts" ", "price" are "quota-consuming" as dominant static state managing a pattern , make project amounts in detailed list not enter competition, competition being confined to price only; Beneficial to rightness appraises enterprise strength; Project mass beneficial to ensuring that, reduces construction costs; May cut down the physical labour complicated and overloaded repeating the amounts calculating a project; Facilitate the tender quoted price job; Argue with the dispute back and forth in cuttingdown project settlement; Receive a track step by step with the convention "controlling amounts , guiding price , competing for a fee's on" the international, deepen the reformation that project valuation manages mainly according to the marketplace changes development, taking one's place on the international market for our country contracts business creates condition.4、The stage being under construction controls lack to construction costsWant to have strict control design alteration too in the stage being under construction. Guard the pass though that working drawing appears in joint trial or are able to have all sorts of problems, but call for to design a branch in the process of construction hard to avoid is strict out of the construction works complexity, the situation changing after avoiding doing first, is also that the weight avoiding break a rough estimate , effective control engineering of construction costs cost of construction plays with a link. At the same time, the sharpening contract manages , ensures equality and mutual benefit issuing contract of method and contracting method.5、The construction costs being completed settling a stage's controls a project inefficientlyThat the final account being completed is that entire construction costs is under the control of the most important one is encircled by construction works. How the final account being completed can reflect actual entire project cost of construction honestly , have also reflected the ability issuing contract of method and contracting method to construction costs administration , have finished handling a project in time the final account being completed must collect , arrange settling a data , pursuing , designing the certificate material changing notice , various warning including that the project is completed and so on being completed. These data collecting must pay attention to whose validity with obtaining evidence, specimen seal impression having designing personnel's signature and being related to if the design alteration advice note must be made known to lower levels by plain design organ. Scene inspection and control visa must label seal and the ratification going on a punitive expedition to such that designing a personnel etc. having construction site person in charge of first party.Great majority our country construction projects are completed in the project being under construction when the final account, during the period of the final account being completed contracting method , are are under construction contracting method calculating commonly much in the book being completed winding up an account , are issue contract of haggie just inexhaustible in devices and schemes , are dispute over trifles phenomenon is grave , project settlement drags repeatedly , some confirmation having drug once and , greatly, affecting engineering construction project sigmatism and building construction costs.A construction project includes the following procedure from brewing , planning , designing that to establishing completion and commissioning: Be that the project letter of advice stage , feasibility appraise the stage , design stage , the stage being under construction , acceptance check stage and the queen being completed estimate that. Correspondingly, the construction costs ascertaining that and the project construction phase job look at and appraise the stage adapting to , several being allotted in general for the following: The investment studying stage establishment in the project letter of advice and feasibility is estimated, design stage establishment designs a rough estimate in the first step, budget designing that the stage weaves working drawing in working drawing, budget builds ampere of construction costs face to face with working drawing for basis tender project engineering contract, price is also that the form ascertains that with the business contract; Project amounts putting stage into practice being going to be completed according to contracting reality in project, takes contract price as basis , considers cost of construction rise aroused by inflation of prices at the same time , considers the project and cost being difficult to estimate that to designing middle but happening in putting stage reality into practice , the example is ascertained estimating price; All-in cost costing in the reality being completed checking and accepting a stage , assembling into engineering construction process middle all round, weaves the final account being completed , embodies the actual cost of construction that a construction project according to the facts."Four guess that two-valence "is interrelated , the former restricts the latter , the latter supplements the former.What is called, build the construction costs administration and control, it is the occurrence contracting the stage and construction in the investment decision stage , design stage , construction project putting stage into practice with construction construction costs to control within the cost of construction quota O. K. , correcting the deviation happening at any time, to ensure that the project manages the target realization , get fairly good benefit of investment and social benefits in an attempt being able to use manpower and material resources, financial resources rationally in building a project one by one.Second, the importance of the investment decision-making stage of project cost controlConstruction projects in the investment decision-making stage, the project of the techno-economic decision-making, as well as the cost of construction projects completed and put into production after the project cost-effective, have a decisive impact on the construction project cost control is an important stage. Project cost management as a decision-making stage in the feasibility study report shall be prepared, and economic evaluation of the proposed project, select the technically feasible and economically the construction of example programs and to optimize the construction program on the basis of the preparation of high-quality items investment is estimated that the project construction so that the real control of the project has played the role of total investment.The impact of the decision-making phase of the project cost are the main factors: a, the determine level of construction standards; b, the choice of built-up areas; c, building location (site) selection; d, project the economic scale; e, technology selection f, equipment selection .Such as the choice of built-up areas, there is a basic principle, that is close to raw materials, fuel and consumer principles. This project completed and put into production, you can avoid the raw materials, fuels, and finished the long-haul transport, reduce costs, lower costs; transportation distance may be shortened to reduce the flow of time, speed up cash flow and is conducive to business. If the project's economic size, economies of scale, product standard is a reasonable meansof production volume, a number of products under certain conditions, was "increasing returns" of economic phenomena, that is, with the expansion of production volume, unit cost reduction, revenue increase.Therefore, in order to phase in the investment decision-making control over project cost effective, we must do a good job in the following areas:(1) the implementation of construction project legal person responsibility system, the construction project from planning to implementation of the whole process of the use of funds and repayment responsibilities to people and projects at the same time establish a system of matching corporate oversight mechanisms, by the competent authorities and supervision of the industry sector establishment of a monitoring group to oversee the use of project funds.(2) to conduct market analysis and seeking truth from facts, to avoid the blindness of the project decision-making, reduce risk and lower investment, give full consideration to construction projects in the future competitiveness of the market so that more scientific book design and reliability(3) Capital financial capital must be committed to a formal document, investment funds must be put in place the parties, there must be a funding document to ensure that projects are implemented on schedule after approval. Conditions of the loans should be carefully analyzed and compared to minimize the interest burden and repayment pressure.(4) Strengthening of engineering geology, hydrogeology, as well as land, water, electricity, transport, environmental protection projects such as the work of the depth of the external conditions, so that there is sufficient basis to estimate the investment. At the same time, extensive research should be to compare similar projects, a serious functional analysis, comparison and choice of multi-program, a full-scale technical feasibility studies and economic evaluation, the finalization of technologically advanced, reliable, economical and rational project construction program in order to estimate more accurate and realistic estimate of the amount of investment in order to make the project cost from the start position in a more reasonable level.Third, the design phase of the importance of project cost controlMake investment decisions in the project, the project cost control is the key to the design. Design is in the technical and economic implementation of the proposed project to conduct a comprehensive arrangement, is also planning the construction process. Technologically advanced, economical and rational design can reduce the project construction period, savings investment, to improve efficiency. According to expert analysis, design fee generally equal to the construction of the project life-cycle cost of less than 1%, which costs less than 1% of project cost accounts for the impact of degrees above 75%. Because of the general construction projects, selection of materials and equipment accounted for more than 50% of the cost of the project, and in the design phase of architectural forms, structural type, the selection of equipment and materials have been identified in the construction of post-implementation phase, the impact of the project cost a small (10 % or less). This shows that the design quality is crucial to the entire projectThe same construction project, the same single unit of work can have different programs, which have different costs, it is therefore necessary to meet the function under the premise of doing a number of options, through technical comparison, economic analysis and efficiency evaluation, selection of technology selection into the application of economic and rational design, that is, the process of design optimization. Often used to optimize the design of the program, also known as the value of value engineering analysis, that is, as far as possible in meeting the functionality or improve the function of the premise, as far as possible to reduce costs.Occurred in the cost of all parts of the application of value engineering, construction investment will require a lot of people, financial, and material, and thus the value of engineering construction works great. For a rather mature and effective management methods, value engineering in a number of works have been widely used in construction.In the engineering design phase correctly handle the technical and economic relationship between the unity of opposites, we can control the key to investment, design and cost management must work closely with staff to make a lot of the technical and economic comparison, in the reduction and control of project efforts,engineering Cost management in the design process should be timely investment analysis on the comparison, the cost of information feedback and dynamic impact on the design, in order to ensure effective control over investment.At the design stage to project cost control should focus on the following aspects.(1) to promote the design and the design of the bidding campaign optimization design approachThe assessment team of experts using scientific methods, in accordance with applicable, economic, aesthetic principles, as well as technologically advanced, well-structured to meet the building energy saving and environmental requirements, a comprehensive assessment of the merits of design, selection of the best in determining the successful program. Estimates of selected investment program in general to be close to the scope of construction projects. The design of these two methods both contract design choice and competition, to ensure selection of the design of technologically advanced, innovative and unique, adaptable, and help control project cost. Design units should strive to improve their own quality, clever engineering design ideas, great care, in order to reduce the project cost more than their brains in order to improve design quality, and strive to put at the design stage in the approval of project cost control within the investment limits.(2) actively pursuing the design limitThe so-called cap design, is in accordance with the approved design of the book and investment is estimated that in the guarantee under the premise of the functional requirements. Preliminary design and budget control, in accordance with the approved budget for the preliminary design and total control of the construction design. Through the ceiling design, every professional, every designer has a target investment limit. During the design process, designers should be more into the program to compare and optimize the design, Not only to ensure that technically advanced and reasonable design, innovative aesthetics, but also the investment limit is not exceeded the target in order to put an end to the design of the project to raise the factor of safety and design standards, or only consider the feasibility of technical solutions, rather than the phenomenon of economic rationality to ensure effective cost control.(3) the implementation of the design of reward and punishment systemIn order to limit the design of the implementation into practice, the limit should be set up and sound system designed to reward and punishment. To limit the design is done well, cost savings and control of investment there is the effectiveness of the project legal person should be given appropriate incentives and design units. Design to limit the development of the internal design of assessment and incentive methods to limit attention to the design, made to save investment and effective cost control offices and the significant achievements of individuals, should be rewarding. Do not attach importance to limit the design, do not take measures to save the investment, resulting in more than a design limit investment offices and individuals should be given to economic penalties. Do reward and encourage designers to design deep potential economic importance to design the control of a reasonable project cost will be a major breakthrough.Fourth、the cost control of the implementation phase of construction project1, the bidding process stageThe implementation of construction project bidding is effective means of construction projects to control the implementation phase of the project cost. If we want To do a good job for bidding, the first we should make sure that qualification is clearance, and resolutely put an end to bribery, such as all the Phenomenon about destruction of all bidding discipline; Secondly, we should strengthen the bid management, to ensure the accuracy and confidentiality of bid preparation; Third, make sure the method of Evaluation and Calibration are Scientific .when select the successful projects as a standard we should concern about the reasonable, short period, reputable companies, construction considerations such as experience. when we evaluation, the first is technical standard assessment, the follow is business assessment,this can ensure open, fair and just.2, the construction phaseIn the construction phase construction ,the goles based on project budget or contract price of Civil works and installation works and project cost control of Civil works and installation works. At this stage the scope for savings has been small, but itis likely to lead to waste,this make us give them adequate attention for the control of project cost.(1) strengthen the technical and economic comparison of construction programConstruction is an important work of the design of constructing orgnization. Reasonable constructing program can shorten the period of constructing, ensure the quality of the project and enhance economic efficiency. Comparing and analysing the constructing program from technical and economic view and comparing the three techno-economic index of the quality, duration and cost through qualitative analysis and quantitative analysis can take good use of manpower, material and financial resources, achieving better economic benefits. Consequently, good construction management is an important way of all-round cost management.(2) a sound system design change Examination and approval systemIf design subject need to be change, we should take action as far as possible in advance, because the sooner the change, the smaller loss; Second, before each design ofchanges we must analysis the quality of project and cost, and this should receive the consent of the original design. If it breakthrough the total project cost estimates after the change, this must be approved by the review of the relevant departments, we should prevent these things happened such as increasing design elements ,improving the design standards, increasing the project cost.(3) check strictly with visa procedures of the project site we should Construct project management system , establish the specialized departments,and through the use of specialized management of professionals for the project, to avoid the phenomenon that project management staff just care visa only, take no concern about the economic accounts, resulting the serious consequences such as investment is out of control.For Seriously changes of visa procedures we should make the building side, supervision side, the construction site together representatives signed a manner to ensure that the authenticity of the visa, the rationality of the economy of changes and to avoid the disputes caused by the phenomenon of fraud.(4) do a good job in the completion of the audit settlement priceClearing refers to the completion of construction enterprises in accordance with the terms of the contract completed by the contractor within the engineering, land quality experience, and in accordance with the contract, the construction units to carry out the final project settlement price. Completion of the project audited settlement is approved in accordance with the construction of the project cost. Therefore, the completion of settlement of the audit is a very important work, should focus on the following:① check the accuracy of the project quantity.the check of project Quantity is the most important and most complicated, the most detailed work in process of the settle of completed project, this must be based on completion of the project plan, changed design and construction of the scene .it strictly in accordance with the provisions of the rules one by one in terms of project review to prevent the units of construction to increase the volume of inflated project cost in the settlement on completion of the project.② examine whether the additional apply is right . check the sub-projects listed in the price in line with the fixed unit price, check whether the name, specification, measurement units and the content consistent with the units of the valuation table; for the unit price of conversion, the first step is to check if the conversion price was fixed allowed, followed check if the conversion price is correct.③ check if the standards for the admission fee In line with the cost of the fixed and the cost of policies and regulations of the project during the construction.Fifth, the thinking and outlook of project cost management systemFrom a long time, we generally ignore the the project cost control of preparatory work for the construction phase, and control projects often focus on the cost of the construction phase - the budget review working drawings and reasonable settlement price Civil project and installation project,little count, although there do , but, after all, is "never too late to mend", achieve very little.In order to control construction costs effectively, it is necessary for us to shifted the focus of control to the early stages, the first thing we shoulf do is that to attach importance to this and strengthen the work of estimated investment of。

成本管理中英文文献对照及成本控制参考文献

成本管理中英文文献对照及成本控制参考文献参考文献1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance GeeCo.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997.11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004.13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004.14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.616 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8.1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

项目成本控制中英文对照外文翻译文献

中英文资料外文翻译文献原文：Project Budget Monitor and Control.With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods.1. INTRODUCTIONThe survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control.2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITORErel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliverthe project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。

成本管理外文文献及翻译

成本管理外文文献及翻译China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, thedevelopment of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product costinformation to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and financestaff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesfrom enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadvantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt toconstantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on costchanges in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to thecorrect decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: targetcost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provisionof relevant information,on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral senseof responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the marketresearch and information feedback in the CostManagement applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback.Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.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。

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成本管理外文文献及翻译-译国译民译国译民翻译公司:成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, thedevelopment of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures torescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a markand a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecases, control of costs, could lead to product quality andenterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and thehigher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4,after the accident, organizes the concerned personnel for the cause assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not causeserious 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, andthen 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 achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels ofpersonnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesrequirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree,injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 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 problemfor superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt 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 ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give fullplay to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accountingshould 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 requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecapital, 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 andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause 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 entireplanning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world,learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for,。