成本管理外文文献及翻译

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物流成本的管理和控制外文翻译

Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strengthAbstractThe Internet has redefined information-sharing boundaries in distribution channels and opened new avenues for managing logistics services. In the process, firms have started to incorporate new service providers in their commercial interactions with customers over the Internet. This paper studies conceptually and empirically why Internet commerce firms (ICFs) have established relationships with these providers. Focusing on logistics services in outbound distribution channels, we rely on transaction cost theory to reveal that low levels of asset specificity and uncertainty drive Internet commerce firms to establish these relationships. Moreover, we apply strategic network theory to show that Internet commerce firms seek these providers because they offer access to relationship networks that bundle many complementary logistics services. In addition, logistics service providers make these services available across new and existing relationships between the Internet commerce firms, their customers, and their vendors.1. IntroductionThe growth of electronic commerce has driven Internet commerce firms (ICFs) –retailers and other organizations that market products over the Web – to increasingly share market demand data with other firms so as to enrich the order fulfillment services they offer to customers (Frohlich and Westbrook, 2002). Along these efforts, ICFs have started seeking logistics service providers to tap into resources and skills that could improve their fulfillment capabilities (Dutta and Segev, 1999).These logistics service providers are not simply variants of transportation companies, and as such, they are not to be confused with what are known nowadays as third party logistics (3PL) firms. They offer logistics services, of course, but they could also enable ICFs to leverage other distribution parties’ logistical resources and skills in order to fulfill their customer orders moreeffectively. They may use their assets to take care of product returns, for instance, or work with established carriers on ―last-mile‖ deliveries. Or their value may be primarily in managing order information shared among distribution parties—e.g., centralizing inventory data, especially when products are being shipped directly from upstream echelons in the distribution channel. Logistics service providers such as Parcel Direct, for instance, participate in this kind of activity to ultimately assist ICFs in consolidating orders for drop-shipping to their customers.Past research has identified the relationships with these logistics service providers in offline settings and has positioned them within logistics triads (Larson and Gammelgaard, 2001) and extended-enterprise logistics systems (Stock et al., 2000). Yet, what is ground-breaking about these relationships for an ICF is that they are driven by their potential to (1) generate low transaction costs, (2) bundle complementary logistics services, and (3) expand the availability of those services across customers, vendors, and ―last-mile‖ delivery companies, such as UPS (Amit and Zott, 2001).The goal of this study is to conceptualize and empirically assess how these drivers shape ICF management's decisions to develop mechanisms to form and manage dyadic exchanges between their firms and focal organizations offering logistics services in outbound distribution channels. Prior literature has used the term ―governance‖ to define these me chanisms (Barney, 1999, p. 138) and has delineated governance decisions through which a firm can infuse order in exchanges with a focal provider where potential conflicts threaten to undo or upset opportunities to realize economic gains (Williamson, 1999, p. 1090). These decisions center on the extent to which firms rely on a particular governance mode for a service. Since our research context focuses on outbound distribution channels, we define such reliance as the proportion of Internet orders for which a governance mode is used for a service supporting the fulfillment of those orders. This definition is consistent with that used by John and Weitz (1988) for distribution in an offline setting.Our conceptualization and empirical assessment are unique because they recognize that governance in an exchange between an ICF and a focal logistics service provider is embedded within a networked structure that also comprises a broader collection of relational links amongother distribution-channel members (Chen and Paulraj, 2004 and Jones et al., 1997). In this context, our research is primarily concerned with ICFs’ reliance on networked governance structures. These structures have been defined as economic forms of organization that are built on reciprocal exchange patterns, enabling firms (in this case, ICFs) to obtain resources and services through dyadic relationships with other organizations (i.e., focal logistics service providers), as well as through broader relational links where these relationships exist ( Powell, 1990 and Gulati, 1998).To fulfill the goal of this study, Section 2 positions our research in the strategic- and operations-management literatures. Also, it develops the theoretical foundation and hypotheses that articulate a decision-making framework for ICF reliance on networked governance structures for logistics services. Section 3 discusses methodological issues pertaining to the data collection and the operationalization of the constructs developed as part of the theoretical framework presented in Section 2. We analyze the empirical results in Section 4. Finally, we conclude in Section 5 with a presentation of findings, academic and practical contributions, and future research opportunities stemming from our study.2. Theoretical frameworkBecause networked governance structures are based on linkages among interdependent firms (Powell, 1990), they constitute an alternate form of exchange (Spulber, 1996) that expands two traditional forms: perfectly competitive markets and vertically integrated hierarchies (Williamson, 1975). Theoretically, decisions to adopt such exchanges rest on costs potentially incurred by ICFs when they establish market-based linkages with focal providers to manage – i.e., plan, organize, operate, and control – logistics services (Madhok, 2002). However, these decisions are also linked to scale, skills, and resources that ICFs may obtain in broader networks of services and entities accessible through their relationships with focal providers (Doz and Hamel, 1998 and Gulati, 1998).Consequently, our assessment of these decisions integrates two distinct theoretical perspectives: transaction cost theory and strategic network theory. Transaction cost theory helps us understandhow efforts and risks in establishing links with focal logistics service providers are related to expenditures that impact ICFs’ reliance on these specialists. Through strategic network theory, and in accordance with its definition, we can establish how the access offered by focal logistics service providers to netw orked governance structures shapes ICFs’ relationships with the providers (Granovetter, 1973).This integration adds to extant literature that has independently relied on transaction cost and strategic network theories to conceptualize similar phenomena at a strategic level (e.g., Eccles, 1981, Katz and Shapiro, 1985, Granovetter, 1992 and Jones et al., 1997). The integration builds on work by Amit and Zott (2001), who used exploratory case studies to apply these theories to an Internet setting and concluded that neither of these theories can fully explain by itself value creation across different governance structures present in Internet business models. Therefore, Amit and Zott (2001) posit that transaction cost and strategic network theories complement each other in explaining the emergence of governance structures in Internet settings.Individually, transaction cost theory focuses on an exchange between two parties (e.g., an ICF and a focal logistics service provider) as a discrete event that is valuable by itself, as it reflects the choice of the most efficient governance form and hence contributes to lower the exchange costs incurred by one of the parties, i.e., the ICF. Strategic network theory complements transaction cost theory because it considers the individual dyadic exchange collectively with other relational links that may accompany that exchange (Amit and Zott, 2001). This does not mean, however, that strategic network theory would become the dominant research view, thus rendering transaction cost theory irrelevant. By articulating a framework necessary to define the choice regarding the most efficient governance form in the exchange between an ICF and its focal provider, transaction cost theory would actually pave the way for strategic network theory to define whether resources and services available through other links surrounding the ICF–provider exchange would confirm or modify that choice (Amit and Zott, 2001).Within operations management, our assessment of these theories answers calls by researchers to offer a better understanding of (1) decision-making mechanisms behind the development of relationships between firms (Mabert and Venkataramanan, 1998) and (2) managerial decisionsconcerning logistics operations in inter-firm relationships (Grover and Malhotra, 2003). As a result, our research contributes to the operations-management literature because it offers a more detailed understanding as to why firms, in this case ICFs, utilize alternative structures to incorporate solution specialists, in general, and logistics service providers, in particular, into their distribution channels.Moreover, in studying decisions about the management of inter-firm exchanges, our research conceptualization follows that introduced by Choi et al. (2001) and Choi and Hong (2002), who advocated that operational decisions around inter-organizational exchanges be positioned within larger networks of firms. However, by focusing on logistics services necessary to carry out the fulfillment of customer orders, we extend those conceptualizations from a manufacturing context to a service setting. This allows us to study not only cost considerations, but also value-adding parameters in decisions to incorporate networked governance structures to connect with other distribution-channel members.Our assessment of decisions by ICF management to form networked governance structures also contributes to literature in service operations management. With the advent of Internet commerce, experts predicted that greater opportunities for information interaction between ICFs and other distribution-channel members would lead to greater efficiency in the performance of distribution-channel services (Benjamin and Wigand, 1995). In theory, this efficiency would inevitably compel ICFs to lower their prices to compete with other organizations. Otherwise, ICFs would likely succumb to price-aggressive competitors who would be able to offer these same services to customers at relatively lower costs (Giaglis et al., 2002).In fact, Dell Computers and other ICFs have succeeded at increasing the efficiency of their distribution channels by offering wide product variety at low prices. However, evidence suggests that other ICFs have chosen not to rely exclusively on low prices to compete and instead have obtained price premiums by offering services with the support of providers in areas such as logistics (Maltz et al., 2004). After all, through logistics services, providers can add value to Internet transactions by allowing customers to obtain exact product specifications that match their needs (Boyer et al., 2002). Moreover, Internet customer satisfaction (Thirumalai and Sinha, 2005),loyalty (Heim and Sinha, 2001), and, thus, willingness to ultimately pay price premiums (Rabinovich and Bailey, 2004) are likely to be related to the availability of those services.中文翻译为什么网络电子商务公司将其分销渠道中的物流服务归于交易成本的作用和网络的力量摘要：互联网重新定义了信息共享边界的分销渠道和物流管理服务开辟了新的途径。

企业成本控制外文翻译文献

企业成本控制外文翻译文献(文档含英文原文和中文翻译)译文：在价值链的成本控制下减少费用和获得更多的利润摘要：根据基于价值链的成本管理理念和基于价值的重要因素是必要的。

首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。

其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。

因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。

关键词：成本控制，价值链，收益，支出，收入，成本会计1、介绍根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。

这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。

然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。

很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。

换句话说，这至少不能从根本上解决它。

因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。

所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。

基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。

毕业论文(设计)外文文献翻译及原文

金融体制、融资约束与投资——来自OECD的实证分析R．SemenovDepartment of Economics，University of Nijmegen，Nijmegen（荷兰内梅亨大学，经济学院）这篇论文考查了OECD的11个国家中现金流量对企业投资的影响.我们发现不同国家之间投资对企业内部可获取资金的敏感性具有显著差异,并且银企之间具有明显的紧密关系的国家的敏感性比银企之间具有公平关系的国家的低.同时，我们发现融资约束与整体金融发展指标不存在关系.我们的结论与资本市场信息和激励问题对企业投资具有重要作用这种观点一致，并且紧密的银企关系会减少这些问题从而增加企业获取外部融资的渠道。

一、引言各个国家的企业在显著不同的金融体制下运行。

金融发展水平的差别(例如，相对GDP的信用额度和相对GDP的相应股票市场的资本化程度），在所有者和管理者关系、企业和债权人的模式中，企业控制的市场活动水平可以很好地被记录.在完美资本市场,对于具有正的净现值投资机会的企业将一直获得资金。

然而，经济理论表明市场摩擦，诸如信息不对称和激励问题会使获得外部资本更加昂贵，并且具有盈利投资机会的企业不一定能够获取所需资本.这表明融资要素，例如内部产生资金数量、新债务和权益的可得性，共同决定了企业的投资决策.现今已经有大量考查外部资金可得性对投资决策的影响的实证资料（可参考，例如Fazzari（1998）、 Hoshi(1991)、 Chapman（1996）、Samuel(1998））.大多数研究结果表明金融变量例如现金流量有助于解释企业的投资水平。

这项研究结果解释表明企业投资受限于外部资金的可得性。

很多模型强调运行正常的金融中介和金融市场有助于改善信息不对称和交易成本，减缓不对称问题,从而促使储蓄资金投着长期和高回报的项目,并且提高资源的有效配置（参看Levine（1997)的评论文章）。

因而我们预期用于更加发达的金融体制的国家的企业将更容易获得外部融资.几位学者已经指出建立企业和金融中介机构可进一步缓解金融市场摩擦。

经济与管理专业外文翻译--运用作业成本法和经济增加值的具体应用

A FIELD STUDY:SMALL MANUFACTURINGCOMPANIESIn this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on.Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information.1 Company XCompany X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits.2 Company YCompany Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y wasinterested in using the Integrated ABC-EVA System for the purpose of cost control and profit planning.3 Comparison of the costing systemsDuring the field study, three costing systems (TCA, ABC and the Integrated ABC-EVA System) were used to obtain cost information for each company in order to identify factors which may lead to distortions through arbitrary allocation of capital costs. In a comparison, capital costs were only able to be traced by the Integrated ABC-EVA System. The nature of the TCA and ABC systems resulted in arbitrary allocations of capital costs.4 RESULTSThe main objective of the data analysis presented in this section is to investigate which factors most often distort information provided by the ABC system. As mentioned in the methodology section, factors such as diversity in production volume、product size、product complexity、material consumption, and setups often distort cost information. These factors are examined closely for possible allocation errors.4.1 Data Analysis for Company XThe data analysis for Company X began with an examination of its cost structure. Company X’s overall costs for 1998 were evaluated by comparing the percentages of direct costs (direct labor and direct material)、operating costs (overhead) and capital costs as shown in Exhibit 1.Exhibit 1. Cost Analysis for Company X in Thousands of DollarsCapital costs, at 11.6 percent, represented a notable portion of Company X’s total costs. This relatively high capital costs could be explained by high investments in special equipment and fixed assets. In addition, Company X required a relatively large amount of working capital to support its wide variety of products.The next step was to calculate product cost information and examine changes across six product lines and three costing systems. Exhibit 2 and Exhibit 3 present the results.Exhibit 2. Product Cost Information in Thousands of DollarsThe Integrated ABC-EVA System, taking into account capital costs, revealed that the overall product cost was actually 13.1 percent higher than either TCA or ABC estimated. The difference in product cost, however, was not uniform across all product lines. After adding capital costs to the product cost obtained from the ABC system, the greatest difference in product cost was observed in the Overlays product line (+ 16.6 %) while the least difference was registered in the N’Caps product line (+ 4.9 %). From this, it can be concluded that an arbit rary allocation of capital costs to the product cost obtained by using the ABC system would produce inexact product cost information. For example, adding 13.1 percent to all product lines would distort the product costs for Company X.Company X’s managemen t was surprised when presented with the results of using the Integrated ABC-EVA System. Familiarized with the calculations used, the managers agreed that the results were correct. Knowing that the Overlays product line was the only product line which created economic value, they considered extending marketing efforts for this product line. In contrast, for the Laser product line (considered to be profitable according to the TCA and ABC systems, but revealed to be destructive to shareholder value by the Integrated ABC-EVA System), the managers announced changes in their pricing policies, as well as additional cost reduction efforts. Furthermore, they considered new outsourcing policies for unprofitable low volume product lines (such as N’Caps and Miscellaneou s Parts).4.2 Data Analysis for Company YThe data analysis for Company Y also began with an examination of its cost structure. As in Company X’s analysis, Company Y’s costs for 1998 were evaluated by comparing the percentages of direct costs (direct labor and direct material)、operating costs (overhead) and capital costs as shown in Exhibit 4.Exhibit 4. Cost Analysis for Company Y in Thousands of DollarsOperating costs, at approximately 42 percent, represented a notable portion of Company Y’s total costs. Company Y’s business, with its customized products (such as motors and generators) required a relatively high amount of effort in engineering design、product specification and supervision. Therefore, a highly qualified work force was essential. The high salaries paid to these employees were the reason for Company Y’s relatively high operating costs.Next, as in Company X, product cost information for four product lines, obtained by the three costing systems, was investigated and presented to the managers. Exhibit 5 and Exhibit 6 present results of this analysis.Exhibit 5. Product Cost Information in Thousands of DollarsAgain, the Integrated ABC-EVA System taking into account capital costs, revealed that the overall product cost was higher than TCA or ABC estimated, this time by 7.6 percent. This difference in product cost, once again, was not uniform across product lines. The greatestdifference (compared to ABC) was registered in the Breakers product line (+ 8.5 %), while the least difference was registered in the Control Parts product line (+ 6.5 %). Once again, it can be concluded that an arbitrary allocation of capital costs to the product cost obtained by the ABC system will distort, though not substantially, the product cost.Company Y’s management was especially surprised by the fact that the Motors and Motor Parts product line, which was believed to be highly profitable under both the TCA calculation and the ABC, was not actually able to create any economic value. This assumption of profitability was contradicted by the Integrated ABC-and-EVA System. Because the Economic Value Added for Motors and Motor Parts product line was only slightly negative, the managers believed a slight increase in price would make the Motors and Motor Parts product line a value creator. In their opinion, this price increase was feasible since the company had an especially strong market position in this particular product line.4.3 Summary of the ResultsThis analysis shows that the ability of the Integrated ABC-EVA System to provide reliable cost information increases especially in cases where products are dissimilar、manufacturing technologies and equipment are diverse and capital cost is high. Of the companies studied, Company X had not only the higher capital costs, but also the greatest product diversity, As a result, the analysis showed a relatively high distortion in product cost between the ABC and ABC- EVA systems;The highest distortion in product cost between the TCA and ABC-EVA systems was observed in Company Y, which had the higher operating costs. In the case of Company Y, the ABC component of the Integrated ABC- EVA System was able to trace operating cost accurately, compared to the TCA system which simply allocated operating cost based on direct labor hours.5 CONCLUSIONSThe findings for both companies are highly similar. These findings confirm that traditional accounting systems often provide inaccurate、incomplete and unreliable cost information. Arbitrary allocation of operating and capital costs may often lead to distortions in product cost.Furthermore, the results suggest that the ABC system alone, though able to manage operating expenses and shows deficiencies, especially when capital investments are substantially diverse. When capital investments are substantially diverse (because of variation in productionvolume, technology, setups, materials or product complexity, for example), the ABC system is no longer a reliable strategic management tool for successful decision–making.The managers of each company in the field study expressed great satisfaction with the reliability and completeness of the Integrated ABC-EVA System. They regarded the System as a very useful strategic managerial tool. As a result of this implementation, the managers also changed certain corporate policies. These changes included adjustments in product costing、marketing strategies and perception of customer profitability. Overall, this field study demonstrated that the integration of a costing system with a financial performance measure in the form of Integrated ABC-EVA System will help manufacturing companies make an effective long-term business strategy.原文来源:The Integrated Activity-Based Costing and Economic Value Added Systemas a Strategic Management Tool: A Field Study[J]. Engineering Management Journal, 2000运用作业成本法和经济增加值的具体应用：小制造企业本部分将阐述两家小制造企业中，被建议使用的ABC-EVA整合系统的实施情况。

外文翻译--战略成本管理的供应链采购管理的前景(节选)

中文2969字外文翻译原文：Strategic Cost Management in the Supply Chain:A Purchasing andSupply Management PerspectiveIn the course of this study, it became clear that effective strategic cost management has both strategic and tactical aspects that must be well executed in order to deliver results. The strategic framework and tactical elements of cost management as they affect PSM are shown , which also shows the soft and hard results of effective cost management as related to PSM. The actual processes in which cross-functional teams engage to support strategic cost management include many tactical elements. In most organizations studied, the strategic cost management process occurs as an integral part of the new product development process or the strategic sourcing process. It is not a ―stand-alone activity,‖ but rather central part of supplier selection and supply base management. Some of the processes and tools that are part of the strategic cost management process are listed in Table 2, and presented in more depth in the body of the report. A cross-disciplinary team of two or more individuals, including PSM, was the norm for carrying out strategic cost management in the five core organizations studied. Often, the cost management activities were part of another, larger process, such as a strategic sourcing event, a new product development process, or part of an on- going continuous improvement effort. In exploring Figure 1 in detail, it is clear that the cross-functional team that works on strategic cost management has numerous high-level issues that it must consider. First, the price and feature needs of the ultimate customer must be heavily weighted, or the result will be a product that customers cannot afford, that does not meet their needs, or both.Organizational Support at all Levels: While PSM is held to a high level of accountability for strategic cost management and delivering bottom-line savings, PSMcannot be successful without extensive support from others throughout the organization. First and foremost, top management support is critical. It sets the tone for the attitude that everyone in the organization has toward strategic cost management. Through the business unit and functional metrics, top management determines the nature and extent of cost management focus as an organizational priority. Based on this, PSM needs the support of other functional areas cooperating teams that have a primary or second goal of managing supplier costs. The participants on cross-functional teams need to be held accountable for the identification of opportunities and delivery of results. PSM also needs specific support from cost management specialists, who are assigned to support PSM and cross- functional teams in supplier cost analysis. These individuals may be part of PSM or part of finance. The critical requirement is that they have the charter and the qualifications to effectively support supplier cost analysis and management. Supplier cost management must be viewed as one of, if not the most important aspect of their jobs. This focus is critical because supplier cost analysis is often specialized and time consuming. PSM and cross-functional teams need to know that there are internal experts upon whom they can call to support their supplier cost management efforts. Without such support, the analysis may be too complex and time consuming to be done as part of PSM’s or the cross-functional team’s regular activities.Supplier Cost Management is a Good Investment: The suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. For large Fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. For smaller organizations which might not have as great an on-going need, or as great an asset base, successful strategic cost management may mean diverting resources from PSM and/or finance, and retraining one or more people tobecome internal experts on some of the cost management and analysis tools mentioned in this study.Support for Strategic Cost Management Theory: As mentioned in the brief review of the literature below, strategic cost management theory embodies understanding and managing the organization’s supply chain, the cost drivers and the customer value proposition. It is a matter of simultaneously understanding and managing these elements in relation to each other. The organizations investigated do an excellent job of understanding and managing their internal cost drivers and supplier-facing cost drivers. Two of the organizations that have a strong management focus on customer relationships also do an excellent job of managing the customer-facing cost drivers. It is not clear from the study how well these organizations understand the customers’ value proposition and translate that across internal functions and to their suppliers. Except in the case of LCP, and to some extent Deere, the translation mechanism is indirect, through one or more functions that may have direct customer contact. This represents an opportunity for potential improvement. Related to this, as mentioned in the section on supply chain perspective, most of the organizations studied do not generally have a seamless view of the supply chain from customer to supplier; the customer view and supplier view are still managed separately in different organizations, with some interface in the middle. Such coordination would be a complex undertaking, and might require a change in team structure. The organization that comes closest to embodying a true supply chain perspective is LCP, with its product supply structure. While the argument could be made that it is more important for LCP to be close to its customers because it is a consumer products firm, all types of customers are becoming more demanding (Fawcett and Magnan, 2001). LCP’s product supply structure has a Product Supply Vice President who reports into the Business Unit President. Also reporting to the VP of Product Supply are PSM, engineering, manufacturing, customer service/logistics, and finance. Deere has a similar structure, although there is a mix of direct and indirect reporting relationships.The customer information comes to the team through a secondary source, oftenfiltered through the eyes of marketing, sales, or a customer relationship manager. The corporate objectives regarding strategic cost management and cost savings goals must also be considered in terms of meeting the objectives of the team and the business unit or units that the team supports. Next, each organization utilized cost management specialists, for whom all or a major part of their jobs was to support cost analysis, help develop models, and ensure integrity in the data and the analysis results. In some cases, these individuals reported to PSM; in others, they reported to corporate or business unit finance. The key commonality across cost management specialists in these organizations was the expertise, credibility and charter to support supplier cost management. Even with the first three direct inputs, a fourth is needed: a reward an measurement system that supports cost management. The extent to which such a system exists is a function of the corporation’s cost consciou sness culture. Is everyone in the organization held accountable for cost management? Is it part of their performance reviews, annual goal setting, and overall expectations? The stronger the cost-consciousness culture, the greater the support for the team and the commitment to its results. In the center of Figure 1, the cross-functional team engages in activities designed to reduce the organization’s cost, such as identifying cost drivers and changing processes using a total cost of ownership approach, engaging in on-line reverse auctions, or working with suppliers on development. The way that the organizations studied use these processes is detailed in the body of the report. Based on the strategic cost management processes, they aim to achieve a better supply base, defined as one that has a lower cost (sometimes only a lower price), and performs as well or better than it did before the strategic cost management process. The process should also support customer satisfaction by resulting in the same or lower prices for the same or better quality and service. This should in turn lead to measurable, bottom line savings, which should translate into higher profit, higher economic value-added for the firm, and higher earnings per share. In general, when PSM thinks about achieving results, the focus is still on bottom line cost savings rather than how its performance is reflected in the overall corporation’s results.Characteristics of Companies with Effective Supply Chain Strategic CostManagement Approaches: The key characteristics that organizations with effective strategic cost management systems should display are shown in Table 3. Table 3 was developed as a composite ideal of the best characteristics of the core supply chain organizations studied. It is not representative of any one organization. There are specific attributes related to way the organization understands and manages the relationship with the customer, its supplier, and related to their own internal organization. The key organizational characteristics have been divided into cultural/organizational issues, measurement issues, and information/communication issues.Internal requirements/characteristics–Both the customer-facing and supplier-facing characteristics stem from inside the organization. The internal culture and organizational structure create the framework for effective supply chain cost management. Internally, an effective cost-management culture is characterized by top management support for cost management and a high level of cost and value consciousness throughout the company. In addition to dedicated resources to support supply chain cost management, cross-functional teams are used to identify and implement cost management approaches. Rather than an afterthought, cost management is an integral part of all key supplier processes. The right type of reward and measurement systems is also critical to reinforce the cost management culture. It is critical that the organizations measure what they want to achieve, and the metrics are aligned throughout the organization, reflecting cost goals as well as customer value and supplier performance goals. Supply chain performance metrics and results must be published and receive high visibility throughout the organization. This requires excellent information systems and communication. Part of this communication includes awareness throughout the organization of customer needs and the organization’s value proposition in serving the customer.Customer-facing knowledge– Supply chain management is all about meeting the needs of customers better than the competition does. In terms of the organization’s culture, the company needs to be customer centric, valuing its customers and working with them to meet their needs while improving the efficiency and effectiveness of thesupply chain. From a measurement standpoint, the organization needs to understand the needs of the end customer as well as market trends, and respond to these proactively. From an information and communication perspective, it is critical that the c ustomers’ needs and the organization’s plans for meeting those needs be communicated throughout the organization. This allows everyone in the organization to align his or her efforts around the customer.Supplier facing knowledge/characteristics—Effective supply chain strategic cost management relies heavily on suppliers. Culturally, this means a continuous improvement focus on working with suppliers, including early supplier involvement. It also means supporting supplier’s continuous improvement with res ources and training. From a measurement and reward standpoint, the organization must properly segment its supply base to use the appropriate types of supplier relationships and cost management techniques. It also needs to measure supplier performance, and reward the suppliers who perform well. Clearly communicating expectations and needs to suppliers is essential. The organizations studied in this research excel in the third column of Table 3: supplier-facing knowledge. The segment their supply bases, have dedicated supplier cost management resources, emphasize continuous improvement, and in many cases develop the suppliers by providing resources to support continuous improvement. They reward their top suppliers by sharing cost savings or giving them more business. They are working on improving communications and early supplier involvement. One strong recommendation is that they invest more resources in supplier training. In general, their first tier suppliers do not have as well- developed approaches to supplier cost management. Since these core organizations would prefer not to work on supplier cost management beyond their first tier suppliers, the first tier suppliers would likely be much more effective if they improved their cost management systems, and worked more closely with their suppliers.Source: Lisa M.Ellram,2002. ―Strategic Cost Management In the supply chain: Apurchasing and supply management perspective‖ .pp47-69.译文：战略成本管理的供应链:采购管理的前景在研究的过程中，战略成本管理的战略和战术方面都必须执行得好才能产生明显的效果。

外文翻译--供应链中的战略成本管理-结构性成本管理

中文3898字本科毕业论文外文翻译供应链中的战略成本管理-结构性成本管理院（系、部）名称：财经学院专业名称：财务会计教育学生姓名：学生学号：指导教师：Strategic Cost Management in Supply ChainsPart 1: Structural Cost ManagementAccounting Horizons: June 2009, Vol. 23, No. 2, pp. 201-220.Shannon W. Anderson and Henri C. DekkerAbstract: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm increasingly, Improvements are obtained across the value chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this article, we review strategic cost management, especially structural cost management. Structural cost management employs tools of organizational design, product design, and process design to create a supply chain cost structure that is coherent with firm strategy.Key wards: structural cost management; su pply cha in; competitive Advantage1 INTRODUCTIONThe prevalence in the current business press about acquisitions, restructuring, outsourcing, and off shoring indicates the vigor with which firms are engaged in the modern cost management. There’s a shift from prior internal processes for efficiency and effectiveness, firms are attempt to manage costs throughout the value chain. As the value of purchased materials and services as a share of selling price has increased ,firms find themselves managing complex supply chains, that include global suppliers, contract manufacturers, service centers and so on. Firms should pay attention to the value chain, so that they can obtain the room of development.2 STRATEGIC COST MANAGEMENTCost management research has tended to fall into two related streams. The first research stream examine whether and how firms configure accounting data to support value chain analysis ; T he second research stream attempt to derive the relationship between a ﬁrm’s strategy and cost structure. The focus is on the causal relation between activity levels and the resources that are required. These research streams take as given the ﬁrm’s strate gy and structure and focus on whether accounting records are capable of reﬂecting or detecting the economics of the chosen strategy. In this review we take Shank’s broader perspective that much of what constitutes strategic cost management is found in choices about organizational strategy and structure. Following Anderson, we define “strategic cost management” as deliberate decision making aimed at aligning the ﬁrm’s cost structure with its strategy and with managing the enactment of the strategy.We focus on interactions across firm boundaries; Specially, the buyer/supplier interface, as a source of competitive advantage that can deliver low cost, as well as high productivity, quality, customer responsiveness, and innovation. Shank posited that two types of cost drivers are the basis for strategic cost management: structural cost drivers that reflect organizational structure, investment decisions, and the operating leverage of the firm and executive cost drivers that reﬂect the efﬁciency of executing the strategy. Stated differently,structural cost management may be conceived of as a choice among alternative production functions that use different inputs or combinations there of to meet a particular market demand. Executive cost management is concerned instead with whether, for a given production function, the firm is on the efficientfrontier. Structural and executive cost management is connected through improvement activities. For example, cost driver analysis is a catalyst for efﬁciency improvements of existing processes and for reengineering processes to create a different cost structure. Clearly ,cost management is only a part of long term profit maximization. This paper series will not discuss strategic revenue management; however, we acknowledge interdependencies between costs and revenues associated structural cost management and the executive cost management activities of the sustainability of the strategy. Often the greatest opportunities for strategic cost management cross ﬁrm boundaries. Shank advocated cost management across the value chain, and other accounting scholars have called for research on how accounting facilitates modern inter-organizational relationships.3 STRUCTURAL COST MANAGEMENT IN SUPPLY CHAINSShank argued that structural cost drivers associated with organizational structure, investment decisions, and the operating leverage of the ﬁrm. In supply chain management, structural cost management includes the decision to seek an external supplier, selecting one or more external suppliers, and designing the buyer/supplier relationship. These elements of supply chain management are important determinants of cost structure and are central to managing risk in supply relations. Supplier selection processes are akin to personnel controls within the ﬁrm that ensure the ﬁtness between employee skills and job requirements. Designing the buyer/supplier relationship encompasses formal contractual management controls such as specifying authority for supply decisions, performance requirements, and rewards or sanctions for nonperformance, as well as formal and informal controls that reinforce desired cultural norms. Although we focus on structural cost management, many of the cost management decisions discussed in this section relate to balancing th e “cost of control” against risks of inter-ﬁrm transactions. We review research and contemporary practices associated with sourcing decisions, supplier selection in the sections that follow.4 SOURCING: MAKE; BUY OR ALLYA core component of structural cost management is the decision to execute activities within the ﬁrm or to outsource them to another party. The so-called “make-buy-or-ally” decision considers how and where in the value chain firms draw their organizational boundaries and which activities ar e conducted inside versus outside the ﬁrm. Although the buyer and supplier are separate ﬁrms, the supply relationship often includes collaboration in the uncertain realm of product and process design.Transaction cost economics is the most widely used framework for explaining firm boundary and organizational design choices. Production costs are deﬁned by production technology and efficiency. A buyer and supplier’s production costs may differ if they use different technolog y, operate at different scales, or operate with different efficiency A buyer’s cost accounting records may be one basis for comparing the “make” option with prices of external suppliers. Transaction costs concerns about opportunism associated with ﬁrm’s transactions. Examples of transaction costs include costs of activities such as searching for partners, negotiating and writing contracts, monitoring and enforcing contract compliance. Transaction costs are not typically accessible and, in the case of opportunity costs, may not even be included in cost accounting records. Consequently, texts typically warn students to consider strategic factors before making a sourcing decision based only on production costs. This is one area where cost management practices, both measurement and analysis, can be improved to better support structural cost management decisions associated with sourcing.5 INTERDEPENDENCE IN SUPPLY CHAINSAlthough we discuss the sourcing decision as a logical “starting point” in supply chain management, in reality this element of structural cost management is intertwined with other elements of strategic cost management. For example, in TCE theory, sourcing decisions are posited to reﬂect the minimization of anticipated exchange hazards. The potential transaction partners are important predictors of exchange hazards. However, in complex supply chains in which many suppliers contribute to the completed product, product architecture is also a key determinant of sourcing decisions. The “partnership” strategies in supply chains depend critically on using criteria other than price in supplier selection. Thus, structural cost management decisions associated with sourcing are intertwined with structural cost management practices in supplier selection .6 THE SUPPLY CHAINS AS A SOURCE OF COMPETITIVE ADV ANTAGETCE, with its underlying performance risk and relational risk, focuses on potential downsides of cooperation. Another school of thought, the resource-based view RBV of the ﬁrm, focuses on the upside of cooperation. The RBV implicates inter-ﬁrm cooperation in the realization of strategic a dvantage, with ﬁrm boundaries resulting from managers’ dynamic search for opportunities to deploy valuable, scarce, inimitable resources to obtain abnormal returns. The basis for exchange in alliances can be ﬁnancial, technological, physical, or managerial resources. Studies applying the RBV to explain ﬁrm boundaries emphasize the inimitable value of collaborative partnerships.While the perspectives of TCE and risk management differ from the RBV, both assume that ﬁrm choices are motivated by the goal of maximizing long-run performance. Whereas TCE focuses on minimizing transaction costs at a given time, the RBV emphasizes the illiquidity and immobility of valuable resources. This approach admits the possibility that transacting with external parties dynamically changes the resources and capabilities that will be available in future periods. Together these frameworks point to important areas for growth in management accounting, Speciﬁcally, TCE and risk management indicate the importance of measuring risk in supply relationships and formally integrating risk assessments into the make, buy, or ally decision. The RBV indicates the importance of the emerging area of accounting for human capital and other ﬁrm capabilities and intangible assets whose value changes through exchange with strategic supply partners.7 TRENDS IN SUPPLY CHAIN GROWTHRecent years have shown tremendous growth in the use of the ally mode across different industries. In manufacturing, over the past 50 years the value of purchased materials and services has grown from 20 percent to 56 percent of the selling price of ﬁnished goods. AMR Researchﬁnd that the typical U.S. manufacturer manages over 30 contract relationships. In 2006, the worldwide market for supply chain management software, growing at an annual rate of 8.6 percent, topped $6 billion. The global IT outsourcing market was expected to grow to almost triple that size. Growth in use of collaboration is found in ﬁrms of different sizes and from different industries. for instance, report that almost 80percent of small to large Dutch ﬁrms are involved in enduring forms of interﬁrm cooperation,typically managing multiple partners at the same time. The largest proportion constituted outsourcing relations, a frequency that appears to follow from its potential to generate cost reductions and increased ﬂexibility, including the opportunity to convert ﬁxed costs into variable costs and to beneﬁt from economies of scale and scope.In sum, sourcingdecisions are critical to structural cost management in supply chains; how-ever, there is little evidence that cost accountants have extended their expertise to include all relevant costs. Moreover, although risk management is becoming more common and supply chain risk is foremost among the risks that ﬁrms seek to control,accountants are primarily involved with controlling and mitigating risk.8 SUPPLIER SELECTIONThe search process of ﬁnding a supply partner is itself costly, entailing as it does ident ifying alternatives, evaluating supplier capabilities, and managing the ﬁnal selection process. Although TCE suggests that supplier selection is a cost-minimizing choice, the RBV identiﬁes a broader set of decision criteria. In particular, selecting suppliers with capabilities and resources that match the buyer’s needs is critical to supply chain performance and coordination. Key capabilities that have been shown to directly impact performance include inventory management, production planning and control, cash ﬂow requirements, and product/service quality. Das and Teng defined ﬁnancial resources, technological, physical, and managerial resources as the basis for alliance activity. Prior studies ﬁnd that the criteria used for supplier selection typically reﬂect the speciﬁc resources and competencies that are desired in potential partners. Examples include competitive pricing, supplier reliability, service support, and capabilities that may have a long-term contribution to buyers’ competitive advantage. The sel ection criteria can include “hard,” quantitative measures of performance; however, frequently they are complemented with “soft” measures that capture qualitative aspects of the desired relationship with the supplier.The success of buyer/supplier relation-ships characterized as “partnerships” is related to the buyer’s use of criteria other than price in selecting suppliers. As in the decision to outsource, the recognition of risks can be essential in supplier selection processes. Relational risks, performance risks, and their associated costs are avoided when suppliers are selected based on evidence of trustworthiness and competence. Accordingly, the selection process and selection criteria should reﬂect both the type of supplier resources and competencies n eeded, and the anticipated risks of the relationship. These factors also link the sourcing decision and supplier.CONCLUSIONIncreasingly, business strategy focuses on reexamining the boundaries of the ﬁrm—on establishing appropriate boundaries, identifying supply chain partners with whom to co-design efﬁcient,effective products and processes, and managing transactions with these partners to deliver proﬁt s to all value chain participants.Article source：2009 Accounting Horizons V ol.23.供应链中的战略成本管理-结构性成本管理摘要战略成本管理是对一个公司的资源的深入的整合，它通常把企业的成本结构和企业的长期战略和短期策略联系起来，尽管管理人员不断在企业内部追求效率和效益，然而，企业效益的日益提升最终是通过价值链获得的，即通过重组企业边界（如上游供应商、下游客户），重新定位资源，再造过程和重估与顾客需求相联系的产品和服务获得的。

所有权的总成本：一个关键的概念,战略成本管理的决定【外文翻译】

外文文献翻译译文一、外文原文原文：Total cost of ownership: a key concept in strategic costmanagement decisionsStrategic cost management is not a new concept in theory. In application, however, it presents major opportunities for decision-making improvements for most organizations. As described by Shank and Govindarajan. strategic cost management takes a broad view of the organization's costs, both internal and external in such a way as to enhance competitive advantage.Much of the literature on strategic cost management has approached it from a financial or accounting perspective. This is logical, since those functions of the organization often have fiduciary responsibility for cost control. In many organizations, however, it is the supply management area, also referred to as purchasing, procurement, sourcing. or a number of other names, that has the ultimate responsibility for controlling the bulk of the organization's expenditures. A recent study indicates that purchased items make up an average of 63.5% of total costs for manufacturing firms and 25% for nonmanufacturers. Such expenditures are directly related to the organization's costs, but many discussions of strategic cost management concepts focus primarily on control of manufacturing costs, such as labor and machine time. In most organizations, the costs of purchased materials and services far outweigh internal manufacturing costs.This article has several purposes. It begins with an exploration of the concept of total cost of ownership (TCO) and why it is an increasingly viable model for use in acquisition decisions today. Second, a review of the TCO literature as it applies to purchasing decisions is presented. Next, the relationship between strategic cost management and TCO analysis in purchasing decisions is explored.Case studies of eleven organizations that apply TCO concepts to their purchasing decisions are used to overview how and where TCO models are currently being applied. Based on those data and previous research, evidence is presented as to why TCO concepts are not more widely implemented. Managerial/strategic suggestions are presented for overcoming barriers to applying TCO in purchasing and for linking TCO to strategic cost management concepts. The paper closes with suggestions for future research.TCO is a purchasing tool and philosophy aimed at understanding the relevant cost of buying a particular good or service from a particular supplier. References to TCO and related concepts, such as life cycle cost analysis, have been in the literature for some time, but its practical application has been somewhat limited. TCO is an important tool to support strategic cost management. It is a complex approach that requires the buying firm to determine which costs it considers most relevant or significant in the acquisition, possession, use, and subsequent disposition of a good or service. In addition to the price paid for the item, TCO may include the costs incurred by purchasing for order placement, research and qualification of suppliers, transportation, receiving, inspection, rejection, storage, and disposal.Review of the literatureOne use of TCO analysis is to support the supplier selection and evaluation decision. Traditional approaches include selecting and retaining a supplier based on price alone, or based primarily on price. or qualitatively evaluating the supplier's performance using categorical or weighted point/matrix approaches. While the latter arc preferred to a "price only" focus, such approaches tend to deemphasize the costs associated with all aspects of a supplier's performance and generally disregard internal costs. Examination of such costs is a strength of the TCO approach.TCO AnalysisSelection and evaluation concepts closely aligned with TCO include life-cycle costing, zero-base pricing, all-in-costs, cost-based supplier performance evaluation. and the cost-ratio method, None of these approaches have received significant, widespread support in the literature or in practice for a variety of reasons, primarilybecause of their complexity and the lack of general understanding of the concepts.Life-cycle costing focuses primarily on capital or fixed assets," The aim is to go beyond the purchase price of an asset, to determine how much it actually costs the organization to use, maintain, and dispose of that asset during its lifetime. Pre transaction costs tend to be de-emphasized. This approach is congruent with TCO but is only a subset of TCO activity. TCO is applicable to virtually every type of purchase and includes the pre purchase costs associated with a particular supplier.Zero-base pricing and cost-based supplier performance evaluation both advocate understanding suppliers' total costs. In contrast to TCO, zero-base pricing focuses heavily on the supplier's pricing structure and cost of doing business. Cost-based supplier performance evaluation has a narrower scope than TCO, focusing primarily on the external costs of doing business with a supplier rather than considering both the internal and external costs.More recently, several articles have focused specifically on TCO. Handfield and Pannesi explore understanding TCO specifically for components. They note that TCO components issues are directly related to where the component is within its life cycle, which may not be related to the overall product life cycle.Carr and Ittner overview TCO approaches used by several organizations. The models they present are all modified versions of the cost-ratio method. Using that method, an organization usually identifies several key factors or activities that increase costs. Factors such as those resulting from poor quality and late delivery are added to the total purchase price. Dividing these total costs by the total purchase price yields an "index." This index is then used as a multiple for future bids/prices from the supplier to evaluate the true "total cost of ownership" of doing business with that supplier. Ellram and Siferd developed a conceptual framework for costs to be included in TCO analysis, Ellram used case studies of organizations that have used formal TCO analysis to develop a framework for TCO implementation. Ellram also developed a taxonomy for classifying TCO models based on the type of buy, also known as "buy class." and according to whether the TCO model is standard or unique. Bennett presents a TCO approach used by Compumotor, a manufacturer of flowcontrol equipment. Compumotor links TCO to its activity-based costing system to provide an integrated approach to TCO analysis.Approaches similar to TCO in purchasing have been advocated in the logistics literature and strategic management literature. These approaches are a means of understanding total costs throughout the supply chain in order to provide direct support for strategic cost management efforts.Lack of understanding of TCO can be very costly to the firm. Poor decisions will likely result, hurting the firm's overall competitiveness, profitability, pricing decisions, and product mix strategies.Theoretical RootsEconomists have long acknowledged the importance of going beyond price to encompass the transaction costs in purchasing from external sources. Economists have focused on transaction cost analysis primarily from a make-or-buy perspective, considering vertical integration versus buying goods or services in the market. Transaction costs analysis is also the foundation of TCO analysis.While TCO analysis can be applied to the analysis of the make-or-buy decision, it should also be applied after an organization has determined that it will use a third party (buy) rather than use an internal source (make). Transaction costs can vary significantly among suppliers and can be an important decision factor.Previous literature on TCO analysis defined transaction costs as costs incurred prior to actual sale; associated with the sale, including price; and after the sale has occurred, including disposal. From this perspective, transaction cost analysis in the economics literature provides the theoretical basis for further examining TCO analysis. TCO analysis is the tool and philosophy to support the theory of transaction cost analysis.When TCO Is Strategic Cost ManagementIt can be argued that TCO is only truly strategic cost management when it occurs on a strategic level, as in helping to Improve the processes in the organization or the supply chain. In order for TCO analysis to qualify as strategic cost management, cost considerations must span the boundaries of the organization to include costs bothexternal and internal to the organization. By definition, all applications of TCO analysis do this by specifically considering the effects of the supplier's performance, and the performance of purchased goods or services, on the organization's total costs.Unlike traditional cost reduction and cost savings techniques, which focus internally. All TCO analysis is supportive of strategic cost management. That is because all TCO analysis considers the broad effect of purchase decisions on the organization's costs, as well as the implications of purchase decisions on other cost parameters.How TCO Models Support Strategic Cost ManagementAccording to Shank and Govindarajan, three key themes are blended in strategic cost management: value chain analysis, strategic positioning analysis, and cost driver analysis. Each is discussed briefly below, as related to TCO analysis.The value chain analysis concept is quite similar to the supply chain management concept discussed in the purchasing and logistics literature. Simply stated, the value chain framework requires that an organization consider all activities in which it engages that are required to produce the product or serve ice and provide it to the ultimate consumer. This focus is external, considering all activities, which add value, from the earliest raw material sources through the production process to the ultimate end-user. With few exceptions. purchasing cost analysis has tended toward an internal focus.TCO clearly supports the value chain approach by considering the total cost of dealing with suppliers, such as internal and external costs of supplier selection, assessment, management and related factors, internal costs of application/use of the purchased item, internal and external costs associated with disposal or failure of the product or service in appllcationor in the field. An illustration of the value chain approach is an auto manufacturer that moved to application of just-in-time concepts, reducing its own inventory. This reduction, however, merely shifted more inventory and uncertainty to the suppliers. The suppliers costs actually increased more than the auto manufacturer's costs decreased.By using TCO concepts to analyze this purchase situation, this expensive decision could have been avoided.The second concept of strategic cost management, strategic positioning, examines the role of cost management in the organization. Shank and Govindarajan state that a cost management emphasis will vary depending on whether the firm pursues a product differentiation or cost leadership strategy. They argue that a cost leadership strategy would place a greater emphasis on cost management and reporting of items such as product costs, whereas a product differentiation strategy would focus more on marketing costs. Because the cost of externally procured items tends to be a major component of product costs, one might expect that the application of TCO concepts in purchasing would be more prevalent in firms that pursue a cost leadership strategy. Analyzing the relationship between an organization's positioning strategy and the type of TCO analysis chosen was beyond the scope of this research, but it does provide an interesting issue for future research.The third element of strategic cost management is cost driver analysis: understanding what factors actually affect cost behavior. Traditionally, costs have been allocated based on production volume. As Shank and Govindarajan point out, however, volume is generally not the best way to explain cost behavior. High-volume products tend to receive a greater burden than the effort required would support, and low-volume products tend to receive a lower cost allocation than justified by effort. TCO analysis inherently realizes that supplier costs are not driven solely by volume. Rather, they are driven by all aspects of the supplier's performance, including such activities as accurate invoicing, timely delivery, and product or service performance as well as response to inquiries.Understanding cost drivers and properly allocating costs to the activities that create those costs is a key premise of activity-based cost management (ABCM). Thus, both TCO and strategic cost management are based on the same underlying premise as ABCM.In addition. TCO an analysis is congruent and supportive of the major elements of strategic cost management. The TCO philosophy should be just one element of an organization's strategic cost management approach. As indicated by the magnitude of purchase expenditures, TCO analysis is an important element of strategic costmanagement. It is critical, however, that purchasing organizations that perform TCO share the results with the rest of the organization. Such shared knowledge will help support the firm's overall cost management goals, whether or not the goals of a particular TCO analysis are in themselves strategic in nature.Gaps in the LiteratureBased on a review of the literature, TCO analysis is a potentially important approach for improving the validity of purchasing decisions. The literature does not reveal the characteristics of purchasing decisions that TCO supports in terms of type of buy (capital, raw materials, services, and so on) and the importance of decisions supported. Also not evident in the literature is why a concept as important as TCO analysis is not used by more organizations to support purchasing decisions. The barriers to TCO implementation and how they can he overcome are not articulated in the literature.which also does not tie TCO analysis to the firm's overall strategic cost management efforts. The next section discusses the method used to explore these issues.Method of studyThis research was designed to explore the uses of TCO modeling in purchasing among a select sample of organizations based in North America, The research was aimed at developing a qualitative rather than quantitative in-depth understanding of TCO practices. Thus, a case study method was selected."To address gaps identified in the literature, case study participants were asked the open-ended questions shown in Appendix I. Additional questions related to demographic data, accounting systems, and TCO analysis structure, which are not directly pertinent to this research, also are included in the Appendix. During the process of exploring TCO practices, a relationship was uncovered between TCO and strategic cost management in the organizations studied. This paper focuses on the strategic cost management implications of the TCO research project.Case study research is not based on a random sampling; rather, it generally involves a focused approach to site and sample selection in order to gain access to the type of phenomenon being studied. In order to target organizations of potentialinterest, the researchers formed an advisory board to support this project and to help identify and provide introductions to potential organizations. In addition, the researchers contacted many purchasing professionals and academics and conducted an extensive review of the literature.Source: Ellram,Siferd,1998.“total cost of ownership: a key concept in strategic cost management decisions”. Journal of business logistics. vol.19, pp.55-84.二、翻译文章译文：所有权的总成本：一个关键的概念，战略成本管理的决定战略成本管理在理论上不是一个新概念。

中英文对照,专业名词,财务成本管理(完整版)

PART I Fundamentals to Financial Management第一部分财务管理导论Section I Fundamentals to Financial Management第一节财务管理概述1.profit maximization*利润最大化1-1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth* 股东财富最大化e.g. Shareholder wealth maximization is a fundamental principle of financial management. In financial management we assume that the objective of the business is to maximize shareholder wealth. This is not necessarily the same as maximizing profit.【讲解】（1）maximization[,mæksimai'zeiʃən]n.最大化，极大化（2）minimization [,minimai'zeiʃən, -mi'z-]n.最小化（3）maximize['mæksɪmaɪz]v. 最大化，取……最大值，达到最大值（4）minimize ['mɪnɪmaɪz] v. 最小化（5）minimum n.最小值，最小量 adj.最小的，最低的（6）maximum n. 极大，最大限度，最大量 adj.最高的，最多的（7）the same as 和……一样，与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。

在财务管理中我们假定企业的目标就是实现股东财富最大化。

工程管理专业外文文献翻译(中英文)【精选文档】

xxxxxx 大学本科毕业设计外文翻译Project Cost Control: the Way it Works项目成本控制：它的工作方式学院（系）: xxxxxxxxxxxx专业: xxxxxxxx学生姓名: xxxxx学号： xxxxxxxxxx指导教师： xxxxxx评阅教师：完成日期：xxxx大学项目成本控制：它的工作方式在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的,仍有一些缺乏理解。

所以我们决定描述它是如何工作的.理论上，项目成本控制不是很难跟随。

首先，建立一组参考基线。

然后，随着工作的深入，监控工作,分析研究结果,预测最终结果并比较参考基准。

如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。

如果最终的结果确实不符合基线计划，你可能不得不改变计划.更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。

但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。

正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。

所以，要跟随项目成本控制在整个项目的生命周期.同时，我们会利用这一机会来指出几个重要文件的适当的地方。

其中包括商业案例，请求（资本)拨款（执行），工作包和工作分解结构，项目章程（或摘要),项目预算或成本计划、挣值和成本基线。

所有这些有助于提高这个组织的有效地控制项目成本的能力。

业务用例和应用程序（执行）的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时,项目成本控制才是最有效的。

这意味着他们在主要阶段的关键决策点之间行使职责。

他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。

在项目的概念阶段•每个项目始于确定的机会或需要的人.通常是有着重要性和影响力的人,如果项目继续,这个人往往成为项目的赞助。

施工项目成本控制(翻译+原文)

附录A（外文翻译）施工项目成本控制1 引言项目是企业的形象窗口和效益的源泉。

随着市场竞争日益激烈，工程质量、文明建设要求不断提高，材料价格波荡起伏，还有一些不确定因素的影响，使得项目运作处在一个较为严峻的环境之中。

因此，成本控制要贯穿工程建设的整个过程，它是企业成本全面管理的重要环节，必须在组织和控制措施上给予高度重视，来提高企业的经济效益。

2 施工项目成本控制大纲施工项目成本控制，指在成本形成的过程中，对施工所消耗的人力、物力的费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产效益。

3 施工企业成本控制原则施工企业成本控制以成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：1）成本最低化原则。

施工项目成本控制的最终目的在于通过成本管理的各种手段，不断降低施工项目成本，来实现成本最低的要求。

在成本最低化原则实施时，应注意降低成本的可能性和成本最低化的合理性。

一方面发掘降低成本的途径，使可能变成现实；另一方面要从实际出发，制定由主观努力可以实现的最低成本水平。

2）成本全面控制原则。

成本管理是全企业、全员工和全过程的管理，亦称“三全”管理。

项目成本控制是一个系统的实质性内容，包括各部门的责任网络和组队经济核算等，避免出现成本控制人人有责，人人不管的现象。

项目成本全过程控制的要求成本控制工作要随着项目进展的各个阶段接连进行，既不能疏漏，又不能时紧时松，应使施工项目成本从头到尾在有效的控制之下。

3）动态控制原则。

施工项目是一次性的，成本控制应注重项目的中间控制，即动态控制。

由于施工准备阶段成本的控制只根据施工组织设计的具体内容来确定成本目标、编制成本计划、制订成本控制方案，为今后的成本控制作好准备。

而竣工阶段的成本控制，由于成本盈亏基本定局，即使发生了偏差，也无法纠正。

4）目标管理原则。

施工项目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)中英文资料翻译施工项目的成本控制1 引言项目是企业的形象窗口和效益源泉。

随着市场竞争日趋激烈，工程质量、文明施工要求不断提高，材料价格波动起伏，以及其他不确定因素的影响，使得项目运作处于较为严峻的环境之中。

由此可见成本控制贯穿工程建设的全过程，它是企业全面成本管理的重要环节，必须在组织和控制措施上给予高度重视，以提高企业的经济效益。

2 概述施工项目成本控制，指在成本发生和形成过程中，对生产经营所消耗的人力、物资和费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产经营效益。

3 施工企业成本控制原则施工企业成本控制以项目成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：1）成本最低化原则。

施工项目成本控制的最终目的，在于通过成本管理的各种手段，不断降低施工项目成本，以实现目标成本最低的要求。

在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。

一方面挖掘各种降低成本的途径，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可以达到的合理最低成本水平。

2）全面成本控制原则。

成本管理是全企业、全员和全过程的管理，亦称“三全”管理。

全项目成本控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应避免出现成本控制人人有责，人人不管的现象。

项目成本的全过程控制要求成本控制工作要随着项目进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。

3）动态控制原则。

施工项目是一次性的，成本控制应强调项目的中间控制，即动态控制。

由于施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。

而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。

工程造价专业毕业外文文献、中英对照

工程造价专业毕业外文文献、中英对照中文翻译：工程造价专业毕业外文文献工程造价专业是一种重要的工程技术专业，主要负责工程投资的评估、选择和控制工程项目成本，以及项目质量、进度和安全。

因此，工程造价专业需要具备丰富的知识和技能，包括工程建设、经济学、管理学、数学、统计学等方面。

为了提高工程造价专业学生的综合能力，学习外文文献是不可或缺的步骤。

本文将介绍几篇与工程造价专业相关的外文文献，并提供中英文对照。

1）《The Role of Quantity Surveyors in Sustainable Construction》该文研究了数量调查师在可持续建筑中的作用，并深入探讨了数量调查师在项目的可持续性评估、营建阶段和运营阶段的角色和责任。

该文指出，数量调查师可以通过成本控制、资源利用、和材料选择等方面促进可持续建筑的发展，为未来可持续发展提供支持。

中文翻译：数量调查师在可持续建筑中的作用2）《Cost engineering》该文研究了造价工程的理论和实践，并提供了一系列工具和方法用于项目成本的控制和评估。

该文还深入探讨了工程造价和项目管理之间的关系，并提供了一些实用的案例研究来说明造价工程的实际应用。

中文翻译：造价工程3）《Construction cost management: learning from case studies》该文通过案例分析的方式来探讨建筑项目成本管理的实践。

该文提供了多个案例研究，旨在向读者展示如何运用不同的方法来控制和评估项目成本，并阐述了思考成本问题时需要考虑的多个因素。

中文翻译：建筑项目成本管理：案例学习4）《Project Cost Estimation and Control: A Practical Guide to Construction Management》该书是一本实用指南，详细介绍了在工程起始阶段进行项目成本估算的方法和技巧，以及如何在项目执行阶段进行成本控制。

外文翻译---物流企业成本管理实施战略

附录C外文原文Logistics enterprises to implement the strategic costManagement Writer：Dauben.J.W.Source：Oxford EconomicTime ：September 2009.[Abstract]The basic idea of strategic cost management is a costfactor to the competitive position of the same company linked to seek theimprovement of enterprise competitiveness and sustained reductions in thecost of the best path. In this paper, China's overall logistics costs arehigher status, the use of strategic cost management theory, analysis ofthe logistics enterprises in strategic cost management objectives. On thisbasis, from the structural cost driver and the implementation of costdriver put forward a specific cost management measures.In the economic globalization today, showing a network of logistics industry, specialization and standardization features. Theworld's logistics costsaccounted for an average of about 12% of globalGDP.First, the core idea of the strategic cost managementThe 20th century, 80 years, the British scholarKenneth Simon astrategic cost management (strategic cost management), that the strategiccost management is' by the enterprises themselves, as well as competitors,analysis of relevant cost information for managers to provide strategicdecision-making needs information '. In 1985, HarvardBusinessSchoolprofessor Michael Porter published a 'competitive advantage', by applyingthe value chain analysis, and cost drivers analysis tools to create costadvantages.U.S. management accounting academics and others to JiekesangkePorter's strategic management thinking should be integrated in the cost ofmanagement, the formation of the Cinque cost management model, thestrategic cost management is defined as' in the strategic management ofone or more of the stage of the cost of information management of the useof '.U.S. well-known accounting professor at Cooper and Sila Mo was ofstrategic cost management made the following definition: 'StrategicManagement">Cost Management means businesses can use a series of costmanagement methods to simultaneously reduce costs and achieve the purposeof strengthening the strategic position'.In short, strategic cost management is to enhance the competitiveadvantages of enterprises at the same time the cost of management isstrategic management thinking into the cost management, through managementaccounting provides an analysis of theenterprise itself and itscompetitors information to assist the formation and evaluation ofenterprise managers strategy, the formulation of an overall strategy forenterprises to provide relevant cost information, so that enterprises canflexibly adapt to changes in the external environment, to maintain a morelong-term competitive advantage.And compared to the traditional cost management, strategic cost managementwith extraversion (achieved on the cost management beyond the scope of payattention to the external competitive environment of enterprises), longterm(concerned about how to enable enterprises to obtain long-termeconomic interests and maintain long-term competitive advantage ),competitive (based on the analysis of competitive advantages ofenterprises), dynamic (based on different strategies to select a differentcost management type) and to provide more non-financial information and soon. Second, the logistics enterprise strategic cost managementobjectivesThe basic idea of strategic cost management is the cost factorsand the competitive position of enterprises linked to seek the improvementof enterprise competitiveness and sustained reductions in the cost of thebest path.According to the strategic cost management ideas, logisticsenterprise strategic cost management should be to achieve lower costs andenhanced competitive position of a dual purpose. In any competitiveenvironment is the foundation of the success of cost advantage or value ofthe advantage.Cost advantage through cost-effective to bring high profits; thevalue of benefits for the products, based on the competitor's products canprovide customers with more value-added, thereby enhancing its marketshare. The company's competitive position and its cost can also be used toprovide customers with value-added measure. When product prices are thesame, providing a value-added, the more the recognition by customers,competitive advantages more obvious; When products deliver value to thesame, the cost of lower profits, the more the more it has the upper handin pricing to give Customer delivered value-added space will be.At the same time, only when the supply chain companies to sharemore profits, competitive advantage can be sustained. Therefore, thelogistics enterprise strategic cost management goal is the pursuit ofbusiness profits and customer value and maximize.Third, based on strategic cost management perspective of costdrivers response logistics cost driver is the business strategy oflogistics from a strategic business impact on product cost and a number offactors. It is compared with the operating cost driver, with threecharacteristics: First, the strategy and logistics enterprises are closelylinked, such as the size of logistics enterprises, the degree ofintegration; Second is the impact of product cost is more long-term, morelasting and more far-reaching; Third, the formation and change to the costdriver is difficult.Logistics cost drivers can be divided into business strategy andimplementation of structural cost driver of cost drivers. In calculatingthe costs of these cost drivers are not taken into account, they are oftenignored by traditional cost management.However, the strategic costmanagement, we must engage in strategic cost drivers of logistics costs ofthe correct classified, so as to logistics enterprises to developeffective cost management and cost to provide a clear idea of decisionmakingand strategy.1. Analysis of the structural cost driver to find the path oflogistics enterprises in strategic cost management with thecharacteristics of the logistics industry, China's logistics enterprisesin the structural cost driver analysis should include the logisticsindustry, political and economic environment, geographic location, naturalconditions, the size of the logistics, logistics technology and verticalintegration.Present,China's logistics enterprises from the following threepaths to the implementation of strategic cost management:(1) The realization of the logistics of scale. Along with'logistics hot' swept the land of China, China all kinds of logisticsenterprises have been established.These are mostly small and scattered logistics enterprises, thelack of socialization and organized, operating costs are too high, servicefunctions imperfect, can do 'one-stop' services to small businesses. Thus,by numerous aspects of the logistics process of the organic integration,the promotion of logistics enterprises from a single transport,warehousing, storage, transportation and other service functions to theintegrated service business development. Achieve the logistics of scaleand reduce logistics cost has been a priority. To this end, China'slogistics and distribution companies need to rapidly improve thelevel of social networking, vigorously develop the logistics servicesystem and improve the logistics efficiency of scale, economies of scaleas soon as possible logistics and to build economies of scale as a basisfor further cost advantage.(2) continuouslyimprove logistics technology.At present, the way professional logistics services was verylimited, the overall logistics enterprise management level needs to beimproved. Most of the companies involved in logistics services will simplyprovide transportation (delivery), and storage services.In addition, EOS (Electronic Ordering System, electronic orderingsystems), EDI (Electronic Data Interchange, electronic data interchangetechnology), RF (Rapid Fabricate, RF), GIS (Global Information System,Geographic Information Systems) and other newlogistics technology Logistics in China in the field of application levelis still relatively low. Today only 39% of China's logistics enterpriseshave information management systems and capability was very incomplete.Neither target activities of the logistics for effective tracking andmonitoring, it can not effectively manage and analyze large amounts ofdata streams, but simply to rely on manpower to manage, is extremelyunfavorable to logistics cost control.To this end, China's logistics enterprises need from the basictechnology of the constituent elements of the logistics start logisticbusiness processes to improve the technical level, and strengthen thelogistics cost management, high-quality,cost-effective logistics servicesto ensure the efficient and smooth flow of logistics activities.(3) actively promote the vertical integration. As supply chainmanagement thinking of the promotion, logistics enterprises should notonly be confined to corporate customers, providing traditional logisticsservices, need to provide management, consulting and technical supportservices, such as distribution processing, logistics and informationservices, inventory management, logistics and other value-added servicesas well as the full range of logistics services solutions.In addition, the process of logistics activities should bedifferent logistics functions, logistics links to the use of integrated,so to simplify and reduce the logistics chain in order to reduce theamount of logistics operations to improve resource utilization and dataavailability, improve processing speed and processing efficiency ofoperations . All of this, no doubt can not do without the support of thelogistics related businesses. To this end, China's logistics businessneeds and related enterprises vertical integration of various logisticsactivities integration and systematic processing, thus optimizing resourceallocation, optimizing industrial structure and economic operation and tofurther reduce costs, improve efficiency, enhance their overall strength,to achieve sustainable development by leaps and bounds.2. Analysis of the implementation of cost driver, design logisticsenterprise strategic cost managementStrategy combines the characteristics of China's logisticsindustry, logistics companies on implementation cost driver analysisshould include the resources and facilities utilization, value chainintegration, contracting, management system, the establishment and fullparticipation in management, at present, China's logistics enterprises cantake the following five a strategy to implement strategic cost management:(1) increase the utilization of logistics resources andfacilities.In actual operation, the logistics chain by reducing losses andimprove utilization of logistics resources created by the profit space isconsiderable. According to theory, the use of logistics equipment, facilities and equipment utilization, the more conducive to thelogistics costs.In view of the basic conditions of China's modern logistics has been inplace, the gap with the developed countries mainly in integrating the useof context, so the focus of China's logistics enterprises should considerhow the existing stock of resources in an effective allocation ofresources in the integration process of the formation of a wellfunctioningrapid supply chain system, thereby enhancing the utilizationof resources and facilities and its own market competitiveness. To thisend, China's logistics enterprises need systems integration in all linksof the logistics business as well as social resources, so that saveresources, improve logistics efficiency.Such as strengthening the development of logistics planning,science and development of material consumption quotas, rationalorganization of transport andstorage.(2) to strengthen the logistics value chain integration.In the Government's policy support and vigorously promote, China'slogistics enterprises has entered a rapid development stage. At the sametime, highway, railway, aviation and other basic transport system ofcontinuous improvement, as well as the rapid development of informationtechnology. Logistics enterprises with great potential for development. Atthis point, the logistics enterprise's core competitiveness, not only in acertain value links, more importantly, in its procurement, transportation,warehousing, distribution, services, integration of various value chainsto generate out of the system benefits. Thus, for China's logisticsenterprises, it must be strong coordination of a full range of upstreamand downstream value of the logistics service process in any part of theoutreach activities, in order to improve efficiency through theintegration of value chains, in order to lower the total cost of logisticsbusiness opportunities.(3) emphasis on the signing of the contract logistics.As a logistics company to connect the key to both supply anddemand of goods, generally in conjunction with a number of manufacturerssigned a long-term logistics contracts, and maintain a more stablepartnership. At this point, the logistics contract is no longer a simplesense of the agents, transportation, warehousing, storage, customsclearance, etc. The signing of the contract, it also includes the designof the case of the logistics process management.Moreover, the process program to be able to solve the logisticsenterprises in a variety of difficult problems, to simplify the logisticsprocesses, reduce logistics costs, improve management, enhance economicefficiency and market competitiveness effect. This is undoubtedly thedecision of the general logistics contract involves many links in a longtime and require complex features.In this regard, China's logistics enterprises must be integratedwith national conditions and their development status, emphasis on thelogistics contract, rationality, integrity, feasibility, economy, and theclarity of the scope of services, contract terms of plasticity and so on.Ensure that the signing of the contract and performance of thelogistics process, the anticipated cost of waste to a minimum.(4) the establishment of logistics enterprise informationmanagement system.China's logistics business needs through modern information managementsystems to control and reduce logistics costs: on the one hand allows avariety of logistics operations or business processes to quickly andaccurately carried out; the other hand, aggregate data through informationsystems do a good job prediction analysis, can effectively control theoccurrence of logistics costs.Therefore, logistics information management system establishedlogistics operation can carry out an overall control of the entireprocess, reducing energy consumption, reduce the incidence of workaccidents, reduce incident handling and waste disposalcosts andultimately to create a low-cost logistics enterprises in strategicbranding. (5) the implementation of full participation in the management oflogistics enterprises.Logistics enterprises in various departments with the cost of eachemployee is directly related to only rely on co-operation between allstaff work together will be the cost of logistics enterprises in order toput real control, to better achieve cost management objectives. Thus, thenumber of employees involved and their sense of responsibility for theimpact of logistics costs is very important. Based on an analysis, staffcentripetal force of the specific impact of logistics costs can be reducedto two aspects: one is explicit costs such as material consumptionhigh,and low capacity utilization; the other hand, hidden costs, such asemployees not united, work depression, indifference, etc. for their ownbusiness.To this end, China's logistics enterprises must enhance the costmanagement of all staff awareness and encourage the full participation ofall employees to fully organize and mobilize the enthusiasm and creativityof employees to reduce the cost of work into the logistics operation inevery detail of the process. Eventually succeed in building a low-cost,long-term competitive advantage in the international logistics market toimprove their competitive position.Main references[1] Hum Fuming, Ding Gang, Lu Xian. Managerial Accounting [M].Guangzhou: Jinan University Press, 2006.[2] America Ronald H * Barrow. Logistics Management - -supply chain planning, organization and control of [M]. 2nd edition.Beijing: Mechanical Industry Press, 2006.[3] Michael Porter〕〔America. Competitive advantage [M].Beijing: Hoxie Publishing House, 1997.[4] Lei Xing-Hub, Su Tao Yong. Supply Chain Strategic CostManagement [J]. FuranUniversity: Natural Science Edition, 2007 (4).中文译文物流企业成本管理实施战略[摘要]战略成本管理的基本思想就是成本因素的竞争地位相同的公司与寻求提高企业竞争力和持续削减成本的最佳路径。

第三方物流成本的管理外文翻译(适用于毕业论文外文翻译+中英文对照)

The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environmentAbstractThe integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model associated with the application of third party logistics is developed to investigate the optimal production lot size and delivery lot size at the minimum total cost. Finally, a Taiwanese optical drive manufacturer is used as an illustrative case study to demonstrate the feasibility and rationality of the model.1. IntroductionWith the globalization of businesses, the on-time delivery of products through the support of a logistics system has become more and more important. Global corporations must constantly investigate their production systems, distribution systems, and logistics strategies to provide the best customer service at the lowest possible cost.Goetschalckx, Vidal, and Dogan (2002)stated that long-range survival for international corporations will be very difficult without a highly optimized, strategic, and tactical global logistics plan. Stadtler (2005) mentions that the activities and processes should be coordinated along a supply chain to capturedecisions in procurement, transportation, production and distribution adequately, and many applications of supply chain management can be found in the literature (e.g. Ha and Krishnan, 2008, Li and Kuo, 2008and Wang and Sang, 2005).Recently, the study of the Just-In-Time (JIT) system under a global environment has attracted more attention in the Personal Computer (PC) related industries because of the tendency towards vertical disintegration. The JIT system can be implemented to achieve numerous goals such as cost reduction, lead-time reduction, quality assurance, and respect for humanity (Monden, 2002). Owing to the short product life cycle of the personal computer industry, downstream companies usually ask their upstream suppliers to execute the JIT system, so that the benefits, like the risk reduction of price loss incurred from inventory, lead times reduction, on-time delivery, delivery reliability, quality improvement, and lowered cost could be obtained (Shin, Collier, & Wilson, 2000). According to the JIT policy, the manufacturer must deliver the right amount of components, at the right time, and to the right place (Kim & Kim, 2002). The downstream assembler usually asks for higher delivery frequency and smaller delivery lot sizes so as to reduce his inventory cost in the JIT system (Kelle, khateeb, & Miller, 2003). However, large volume products are conveyed using sea transportation, using larger delivery lot sizes to reduce transportation cost during transnational transportation. In these circumstances, corporations often choose specialized service providers to outsource their logistics activities for productivity achievement and/or service enhancements (La Londe & Maltz, 1992). The collaboration of third party logistics (3PL) which is globally connected to the upstream manufacturer and the downstream assembler will be a feasible alternative when the products have to be delivered to the downstream assembler through the JIT system. In this study, the interaction between the manufacturer and the 3PL will be discussed to figure out the related decisions such as the optimal production lot size of the manufacturer and the delivery lot size from the manufacturer to the 3PL, based on its contribution towards obtaining the minimum total cost. In addition, the related assumptions and restrictions aredeliberated as well so that the proposed model is implemented successfully. Finally, a Taiwanese PC-related company which practices the JIT system under a global environment is used to illustrate the optimal production lot size and delivery lot size of the proposed cost model.2. Literature reviewThe globalization of the network economy has resulted in a whole new perspective of the traditional JIT system with the fixed quantity-period delivery policy (Khan & Sarker, 2002). The fixed quantity-period delivery policy with smaller quantities and shorter periods is suitable to be executed among those companies that are close to each other. However, it would be hard for the manufacturer to implement the JIT system under a global environment, especially when its products are conveyed by transnational sea transportation globally. Therefore, many corporations are trying to outsource their global logistics activities strategically in order to obtain the numerous benefits such as cost reduction and service improvement. Hertz and Alfredsson (2003) have stated that the 3PL, which involves a firm acting as a middleman not taking title to the products, but to whom logistics activities are outsourced, has been playing a very important role in the global distribution network. Wang and Sang (2005)also mention that a 3PL firm is a professional logistics company profiting by taking charge of a part or the total logistics in the supply chain of a focal enterprise. 3PL also connects the suppliers, manufacturers, and the distributors in supply chains and provide substance movement andlogistics information flow. The core competitive advantage of a 3PL firm comes from its ability to integrate services to help its customers optimize their logistics management strategies, build up and operate their logistics systems, and even manage their whole distribution systems (Wang & Sang, 2005).Zimmer (2001) states that production depends deeply on the on-time delivery of components, which can drastically reduce buffer inventories, when JIT purchasingis implemented. When the manufacturer has to comply with the assembler under the JIT system, the inventories of the manufacturer will be increased to offset the reduction of the assembler’s inventories (David and Chaime, 2003, Khan and Sarker, 2002and Sarker and Parija, 1996).The Economic Order Quantity (EOQ) model is widely used to calculate the optimal lot size to reduce the total cost, which is composed of ordering cost, setup cost, and inventory holding cost for raw materials and manufactured products (David and Chaime, 2003, Kelle et al., 2003, Khan and Sarker, 2002and Sarker and Parija, 1996). However, some issues such as the integration of collaborative 3PL and the restrictions on the delivery lot size by sea transportation are not discussed further in their studies. For the above involved costs, David and Chaime (2003) further discuss a vendor–buyer relationship to include two-sided transportation costs in the JIT system. Koulamas, 1995and Otake et al., 1999 describe that the annual setup cost is equal to the individual setup cost times the total number of orders in a year. McCann, 1996and Tyworth and Zeng, 1998both state that the transportation cost can be affected by freight rate, annual demand, and the products’ weight. Compared to the above studies which assume that the transportation rate is constant per unit, Swenseth and Godfrey (2002)assumed that the transportation rate is constant per shipment, which will result in economies of scale for transportation. Besides, McCann (1996)presented that the total logistics costs are the sum of ordering costs, holding costs, and transportation costs. A Syarif, Yun, and Gen (2002)mention that the cost incurred from a distribution center includes transportation cost and operation cost. Taniguchi, Noritake, Yamada, and Izumitani (1999)states that the costs of pickup/delivery and land-haul trucks should be included in the cost of the distribution center as well.The numerous costs involved will be formulated in different ways when the manufacturer operates the JIT system associated with a collaborative 3PL under a global environment. Kreng and Wang (2005) presented a cost model, which can beimplemented in the JIT system under a global environment, to investigate the most appropriate mode of product delivery strategy. They discussed the adaptability of different transportation means for different kinds of products. In this study, the implementation of sea transportation from the manufacturer to the 3PL provider will be particularized, and the corresponding cost model will also be presented to obtain the minimum total cost, the optimal production lot size, and the optimal delivery lot size from the manufacturer to the 3PL provider. Finally, a Taiwanese company is used for the case study to illustrate and explore the feasibility of the model.3. The formulation of a JIT cost model associated with the 3PLBefore developing the JIT cost model, the symbols and notations used throughout this study are defined below:B3PL’s pickup cost per unit product (amount per unit)Cj3PL’s cost of the j th transportation container type, where j= 1, 2, 3,…,n (amount per year)DP annual demand rate of the product (units per year)Dr annual demand of raw materials (units per year)D customers’ demand at a specific interval (units per shipment)E annual inventory holding cost of 3PL (amount per year)F transportation cost of the j th transportation container type from themanufacturer to the 3PL, where j= 1, 2, 3, …, n (amount per lot)F freight rate from the 3PL provider to the assembler (amount per kilogram)Hp inventory holding cost of a unit of the product (amount per year)Hr inventory holding cost of raw materials per unit (amount per year)Ij average product inventory of the j th transportation container type in the manufacturer, where j= 1, 2, 3, …, n (amount per year)I annual profit margin of 3PL (%)K ordering cost (amount per order)Kj number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is Qj with the j th transportation container type, where j= 1, 2, 3, …, n(kj=Qj/d)M∗ optimal number of shipments that manufacturer delivers with the optimal total costactual number of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nMj number of shipments of the j th transportation container type, where j= 1, 2, 3, …, nnumber of shipments of the j th transportation container type with the minimum total cost, where j= 1, 2, 3, …, nN∗ optimal production lot size of the manufacturer (units per lot)optimal production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nj production lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)Nr ordering quantity of raw material (units per order)P production rate of product (units per year)maximum delivery lot size of the j th transportation container type, where j= 1, 2, 3, …, n (units per lot)q∗ optimal delivery lot size of the manufacturer (units per lot)qj actual delivery lot size of the j th transportation container type, where j= 1, 2, 3, …,n (units per lot)Rj loading percentage of the j th transportation container type, where j= 1, 2, 3, …,n(Rj=qj/Qj)Rj real number of shipments from the 3PL provider to the assembler when the delivery lot size from the manufacturer to the 3PL provider is qj with the j th transportation container type, where j= 1, 2, 3, …,n(rj=qj/d)S setup cost (amount per setup)W weight of product (kilogram per unit)Λ quantity of raw materials required in producing one unit of a product (units)Tomas and Griffin (1996)considered that a complete supply chain should consist of five participants, including the raw materials supplier, the manufacturer, the assembler, the warehouse operator, and the consumer. This study mainly focuses on the relationships among the manufacturer, the 3PL provider and the assembler within the JIT system under a global environment. In order to achieve the fixed quantity-period JIT delivery policy, which implies that the actual delivery lot size has to be determined by identifying the downstream assembler’s needs instead of the upstream manufact ure’s economical delivery lot size, higher transportation costs with higher delivery frequency are necessary. Since the JIT system are more appropriately executed among those companies that are close to each other, a collaborative 3PL connected the upstream manufacture with the downstream assembler is necessary when the products have to be delivered from the upstream manufacture to the downstream assembler by sea transportation over a long distance. This study proposes a JIT cost model to obtain the optimal production lot size, the actual delivery lot size, the most suitable transportation container type, and the exact number of shipments from the manufacturer to the 3PL provider at the minimum total cost.This study makes assumptions of the JIT system as follows:(1) There is only one assembler and only one manufacturer for each product.(2) The production rate of the manufacturer is uniform, finite, and higher thanthe demand rate of the assembler.(3) There is no shortage and the quality is consistent in both raw materials and products.(4) The demand for products that the assembler receives is fixed and is at regular intervals.(5) Qj is much greater than demand at a regular interval,d.(6) The transportation rates from the manufacturer to the 3PL and from the 3PL to the assembler are computed by the number of shipments and the product’s weight, respectively, and,(7) The space of th e manufacturer’s warehouse is sufficient for keeping all inventories of products that the manufacturer produces.According to the above assumptions from (1), (2), (3)and (4), Fig. 1illustrates the relationships among the manufacturer, the 3PL provider, and the assembler, where the Fig. 1represents the inventory of manufacturer’s raw materials, the inventory of products inside the manufacturer, the inventory of the 3PL provider, and the inventory of the assembler from top to bottom (Kreng & Wang, 2005). This study also adopts the Fig. 1 to demonstrate the collaboration of the 3PL provider which will be an interface connecting the manufacturer and the assembler. During the period T1, the inventory of products with the manufacturer will be increased gradually because the production quantity is larger than the demand quantity. However, during the period T2, the inventory of products will be decreased because the production has been stopped.中文翻译：在全球环境下第三方物流以最小的成本实现了Just-In-Time系统的应用摘要：JUST-IN-TIME（JIT）系统，供应链管理的整合，最近已经吸引了越来越多的关注。

浅谈专业工程造价与成本控制管理中英文翻译

浅谈专业工程造价与成本控制管理中英文翻译Introduction to professional engineering cost and cost control management in both Chinese and English translation摘要：市政工程建设与工业工程建设一样，按照国家主管部门的统一规定，将一项建设工程划分为建设项目、单项工程、单位工程、分部工程、分项工程五个等级。

控制与管理市政工程造价的成本关系着一个项目的收益其重要性不言而喻。

本文先谈谈造成市政工程造价成本控制困难的原因，接着提出一套解决性措施，希望能对同行有所启发。

Abstract: the municipal engineering construction and industrial construction projects, in accordance with the unity of the competent department of the state regulations to divide a construction project for the construction project, single items of projects, unit projects, divisions, subdivisional work five grades. Cost control and management of municipal construction cost of the relationship between its importance is self-evident. The profitability of a project This article talk about the causes of difficult control of municipal engineering cost, and then puts forward a set of measures to solve, hope to inspire peers.关键词：市政工程工程造价成本控制管理策略Keywords: municipal engineering cost control of construction cost management strategy一、引言One, the introduction市政工程建设与工业工程建设一样，按照国家主管部门的统一规定，将一项建设工程划分为建设项目、单项工程、单位工程、分部工程、分项工程五个等级。

企业成本控制外文翻译参考文献

企业成本控制外文翻译参考文献企业成本控制外文翻译参考文献(文档含中英文对照即英文原文和中文翻译)译文：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。

企业使用的成本控制方法，监测，评价，并最终提升效率的具体领域，如部门、产品线。

20世纪90年代的成本控制措施，受到了美国企业的首要关注。

一般而言，外包企业重组、撤资的外围活动，大规模裁员等成本控制战略被认为是升提升企业利润和维持企业竞争优势的需要。

其目的往往是降低企业的生产成本，这样该企业给出的销售价格就比其竞争对手具更大的利润。

一些成本控制的支持者认为，这种战略的成本削减计划必须慎重，因为并非所有降低成本的方法，都会对企业产生有利的影响。

在20世纪90年代的一个显著的例子,首席执行官邓拉普,绰号“电锯阿尔”，尽管他大幅降低企业的生产成本，但他领导的小器具制造公司依旧未能盈利。

邓拉普解雇了成千上万的工人和出售企业的业务,在他担任CEO两年内贡献不大，公司的竞争地位和股票的价格大幅下滑。

因此，在1998年公司董事会解雇了邓拉普，对他“成本控制一招”的管理方法失去了信心。

成本控制是一个持续的过程，与拟议的年度预算配合使用。

该预算有助于：（1）组织、协调生产和销售、服务和管理职能;（2）采取最大程度地利用现有的机会。

根据财政历年的进步形式，将预算与实际结果作比，生成新的计划和经验教训，用以评价目前的行动。

控制是指通过管理层的努力来影响个人的行为，由谁负责执行任务,承担成本,并获得收入。

管理是一个过程，将其分为两个阶段：规划是指管理计划的方式，希望人们人们能够执行的程序，而控制是指受雇于这些计划的程序是否符合实际表现。

通过预算过程管理和会计控制、建立全面的公司目标,明确责任中心，确定各责任中心的具体目标,设计的程序和标准报到和评价。

一个分部的业务纳入预算的组成部分，由责任方控制的。

责任中心适用于组织单位和职能部门。

毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理

毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。

工程造价项目成本管理 BIM和5D项目成本管理外文文献翻译

文献出处：Smith P. BIM & the 5D project cost manager[J]. Procedia-Social and Behavioral Sciences, 2014, 119: 475-484.第一部分为译文，第二部分为原文。

默认格式：中文五号宋体，英文五号Times New Roma，行间距1.5倍。

BIM和5D项目成本管理摘要：本文探讨了项目成本管理专业人员在建筑行业建筑信息建模（BIM）实施与推进中的作用问题。

本文回顾了当前BIM行业的发展趋势和问题，并对澳大利亚的工料测量公司进行了详细的访谈。

BIM不仅涉及3D建模，并且还通常在诸如4D（时间），5D（成本）甚至6D（施工施工）的进一步维度中定义。

4D将3D对象模型中的信息和数据与项目编程和调度数据进行链接，促进了施工活动的仿真分析。

5D将所有这些信息与成本数据（如数量，时间表和价格）相集成。

6D表示在建筑的运行阶段可以使用的施工模型。

本文探讨了项目成本管理专业人员在所有项目阶段一体化参与的重要性，并将第五维度成为BIM环境中的关键角色-“5D项目成本管理”。

本文主要采用文献综述和行业采访等研究方法，并将通过专业项目成本管理公司确定领域的领先优势。

本文的结论是，现代项目成本管理最大的价值在于这些管理者们具备5D施工的能力，并能够利用仿真模型实时提供详细的5D估计和成本计划。

关键词：项目成本超支，项目成本管理，数量测量，成本工程1.引言在世界各地提供专业项目成本管理服务的主要专业对象是造价工程师，工料计量师，建筑经济学家和项目经理。

工料计量师是一个起源于英国的职业，是英联邦国家认可的专业职称。

造价工程师主要用于北美和南美，中国和欧洲部分地区。

建筑经济学家在一些欧洲国家和世界其他地区被用作服务的替代描述。

在其他地区，特别是在欧洲，这三个职称得不到承认，项目管理大部分由成本管理服务商承担，作为其服务套餐的一部分。

成本管理外文文献及翻译

成本管理外文文献Chi na's En terprise Cost Man ageme nt An alysis and Coun termeasures Abstract: With the progress and Chin a's traditi onal Cost Man ageme nt model difficult to adapt to an in creas in gly competitive market en vir onment. This paper exists in our country a nu mber of Cost Man ageme nt and fin ally put forward to address these issues a nu mber of measures to stre ngthe n Cost Man ageme nt. Keywords:: Cost Man ageme nt measuresIn a market economy conditions, as the global economic integration, the developme nt of in creas in gly fierce market competiti on, corporate profit margi ns shri nking. In this case, the level of high and low bus in ess costs directly determ ines the size of an enterprise profitability and competitive strength. Therefore, strengthen en terprise Cost Man ageme nt bus in ess has become an in evitable choice for the survival and developme nt.First, the reality of China's Enterprise Cost Management AnalysisCost Man ageme nt in our country after years of developme nt, has made many achieveme nts, but now faces a new en vir onment, Chin a's Cost Man ageme nt has also exposed some new problems, mai nly in the followi ng aspects:(A Cost Man ageme nt con cept behi nd theChin ese en terprises lag beh ind the con cept of Cost Man ageme nt in pervasivephe nomenon, mainly in Cost Man ageme nt of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the en terprise or eve n only the product ion process at the expe nse of other related compa nies and related fields cost behavior man ageme nt. We supply side, for example. The supply side of the price of the product cost of doing bus in ess, one of the most importa nt motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price in crease in disguise. This in crease inprocureme nt costs, thereby in creas ing commodity costs, making goods less competitive.The purpose of Cost Man ageme nt from the point of view, many en terprises confined to lower costs, but less from the perspective of cost-effective ness of the effective ness of the means of cost reduct ion main ly rely on sav in gs, can not be cost-effective. In traditi onal Cost Man ageme nt, Cost Man ageme nt purposes has bee n reduced to cut costs, sav ing has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find costreduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostMan ageme nt. Most compa nies have a com mon phe nomenon, that is, to rely on finance staff to man age costs. In the impleme ntati on of Cost Man ageme nt process, some compa nies focus only on cost acco un ti ng; some bus in ess leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurre nce of process con trol, can not be replaced cost ing Cost Man ageme nt.(B Cost Man ageme nt obsoleteFirst of all, from a Cost Man ageme nt in gen eral and ways of look ing at, not really formed, the system's Cost Man ageme nt methodology, from speak ing, we have proposed the establishme nt of in clud ing cost project ions, the cost of decisi on-mak ing, cost pla nning, cost acco unting, cost con trol, cost an alysis, etc. In the withi n the new Cost Man ageme nt system, but how to make this methodology in a scie ntific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Man ageme nt perspective, Accord ing to the survey, 55.7% of the en terprises use varieties of Fran ce, 42.8% of compa nies use sub-step. The developme nt trend of curre nt world product ion of many varieties of small batchproducti on mode, this mode of product ion batches law applies to product cost. Curre ntly, only 6.2% of Chin a's en terprises to adopt this method to calculate, which in dicates that the orga ni zati on of product ion in Chi na is still relatively extensive, paid insufficient attention to the consumer's personality.Fi nally, from a Cost Man ageme nt tool to see, eve n though some en terprises to en ter the computerized stage, but the cost of applicati on man ageme nt module level is not high, and many en terprises are still the manual acco un ti ng, in a modern way of tech no logy, In formati on, and this is bound to con stra in bus in ess further enhance the level of Cost Man ageme nt, it is difficult to meet the moder n Cost Man ageme nt of cost In formati on provided by the timeli ness, comprehe nsive ness, accuracy requireme nts.(C the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mai nly caused by the followi ng reas ons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the grow ing in crease in the moder n en terprise product developme nt, the middle of testi ng and trial-a nd after-sales service on a small group of in put costs associated with the content of the product was in complete, does not correctly evaluate the products in the the whole process of life-cycle cost-effective ness. The sec ond is distort ion caused by improper cost ing methods.A high degree of labor- inten sive en terprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or product ion basis for the allocatio n of in direct costs, usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs decli ned sig nifica ntly, a substa ntial in crease in the proporti on of manu facturi ng costs, and the n use the traditi onal method of cost computati on will produce irrational behavior, the use of traditional costing will lead to serious distortions in product costin formatio n to en able en terprises to operate the mistake of choos ing the directi on of products.Third, to achieve the purpose of artificially adjust the cost of a nu mber of hidde n losses caused by a serious, corporate virtual surplus real loss. In China, some en terprises do not in crease because of Cost Man ageme nt, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performa nee: bus in ess man agers in order to gloss over its man ageme nt performa nee, to in vestors, especially medium and small shareholders have a good expla nati on to take virtual cut costs, in flated ben efits, such as Joa n China source eve nt, Guan gxia eve nt; some private en terprises do not eve n pay taxes in order to tax less, false purchase inv oices, virtual offset value-added tax; in flated costs, pay less corporate in come tax; a nu mber of en terprise Cost Man ageme nt is in chaos, in frastructure work is not solid, it is difficult to accurately acco unt for product costs, and thus disclosed the cost of information is not accurate. (D internal Cost Management of the establishment of the main mistakesCost of product ion and operati on activities, a comprehe nsive in dex coveri ng all aspects of management, but also invoIves all levels of personnel. However, a long time, people have bee n the existe nee of a bias, the Cost Man ageme nt as a finance officer for a small nu mber of man agers pate nts, that the cost-effective ness should be han dled by bus in ess leaders and finance staff and to all workshops, departme nts, teams and groups of workers only as a producer, result ing in con trol costs, un dersta nd tech no logy, un dersta nd tech no logy, un dersta nd the finan cial, the majority of the workers as to which costs should be con trolled, how to con trol problems have no in ten ti on also were un able to say in the cost-c on scious in differe nee. Workers that Gan haoga nhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the n ext material without careful pla nning, the n ext corner does not make full use of materials, en ergy and run , risk, dripp ing, and leak is serious. Cost Man ageme nt of the main mistakes made to establish the Cost Man ageme nt bus in ess has lost the man ageme nt of large groups of promise, of course, Cost Man ageme nt work is not really achieve good results.Second, stre ngthe n en terprise Cost Man ageme nt measuresCost Man ageme nt for Chin ese En terprises in the problems, we should start the followi ng efforts to stre ngthe n Cost Man ageme nt:(A the in troduct ion of new ideas - the use of strategic Cost Man ageme nt Strategic man ageme nt is cen tral to the susta ined competitive adva ntage for bus in esses, competitive adva ntage is the core of any Strategy, it ultimately comes from en terprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadva ntage, and to what exte nt the problem for superiority to make a choice. This requires the in troducti on of strategic man ageme nt of Cost Man ageme nt thinking, to achieve a strategic sense of the exte nsions to form a strategic Cost Man ageme nt. Strategic Cost Man ageme nt refers to man ageme nt of the specialized approach provides an an alysis of the en terprise itself and its competitors in formatio n to assist man agers and evaluati on of the formatio n of corporate Strategy, thereby creat ing a competitive adva ntage in order to meet en terprises to effectively adapt to con sta ntly cha nging exter nal en vir onment.(B establish a new con cept1, establish a system man ageme nt con cepts, the impleme ntati on of a comprehe nsive, whole process of Cost Man ageme ntThe content and scope of the cost of doing bus in ess should not be confined to areas of producti on, man ageme nt n eeds to be with the cha nge, and as the developme nt of man ageme nt developme nt. Cost Man ageme nt should be comprehe nsive, the whole process, and at the desig n stage till the developme nt pla nning stage should beg in to reduce the cost of activities. Moder n en terprise Cost Man ageme nt should in clude the impact on cost cha nges in all aspects of the projecti ons to pen etrate the en terprise, decisi on-mak ing, tech no logy, sales and other areas in all aspects of the en terprise expa nsion.2, establish the con cept of cost-effective ness, cost forecast ing and decisi on-mak ing levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making fun cti ons. Cost Man ageme nt and en terprise's overall effective ness should also be lin ked to the con cept of dyn amic cost-effective approach to cost and con trol issues, from the comparative an alysis of in put and output to look into the n ecessity and rati on ality of the en terprise from the perspective of efficie ncy to determ ine the in creases or decreases in order to con duct a cost ben efit as the cen ter of the dyn amic man ageme nt.3, establish a sense of inno vati on, tech no logy and in sist on combi ningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seek ing mecha nism inno vati on, vibra ncy, in crease scie ntific and tech no logical in put, and the effective use of new tech no logies, new equipme nt, new processes and new materials, rel ying on tech no logy to reduce product cost. Mea nwhile, cost acco un ti ng should be con sidered in the scie ntific and tech no logical content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Man ageme nt, we must impleme nt the tech no logy-drive n econo mic prin ciple of comb ining.4, establish a people-orie nted con cept, create a cohesive force in en terprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the en terprise, is the main Cost Man ageme nt is to determ ine the cost of key factors. Therefore, to establish a people-orie nted man ageme nt thinking, and arouse people'sin tellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic man ageme nt thi nking throughout the en terprise man ageme nt process from beginning to end, so that en terprises can truly become a democratic, huma ne orga ni zati ons, from the huma n heart in order to stimulate every on e's sense of responsibility and willing to devote themselves masters of the spiritual power.(C the in troduct ion of adva need Cost Man ageme nt - activity-based cost ing and cost- pla nning methodSince the cost of the early 20th cen tury in ceptio n, he has appeared 'sta ndard cost','budget control', 'differe nee', 'cost-of-state an alysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, i n today's in creas in gly competitive market economy, the traditi onal cost acco un ti ng methods have fatal defects, thus creat ing an activity-based costi ng and cost- pla nning method. 1, Activity-Based Cost ingActivity-Based Cost ing is based on 'cost driver' as the fun dame ntal basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocati on of costs to the job, and the n tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value cha in as the cen ter of the bus in ess 'operatio nal procedures' fun dame ntal and thorough reform, emphasiz ing the coordi nati on of corporate in ternal and exter nal customer relatio ns, starti ng from the en terprise as a whole, coord in at ing the various departme nts and links the relati on ship betwee n the ask en terprises to material supply, product ion and marketi ng aspects of the operati ons form a con ti nu ous, synchrono us's 'workflow', the elim in ati on of all can not in crease the value of the operatio n, so that en terprises in the state con ti nued to improve and promote en terprise-wide optimizatio n, establish ing competitive adva ntage.2, cost pla nning methodThe cost of pla nning the basic ideas: (1 to full life-cycle-based, market-orie nteddevelopme nt of target cost. Basic formula is: target cost = expected market price - target profit.(2 product desig n stage the cost of squeez ing. This process can be expressed as the cost of the 'Sett ings - decompositi on - to achieve - (re-sett ing - (re-decompositi on - (ano ther achieveme nt - .................... ', and repeatedly as well as en dless, un til it reaches target cost.(3 the cost of producti on at the manu facturi ng stage decompositi on and pressure tran smissi on. The target cost pressures refi ned to teams and groups, and eve n in dividuals and ven dors. (4 pre-producti on phase of the feedback con trol. Through trial and feedback from the product ion process and timely leak fill a vaca ncy, stre ngthe n in ternal man ageme nt, improve cost con trolman ageme nt through a variety of incen tive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5 The target cost optimizatio n. Product to meet the n eeds of market competiti on must be con sta ntly adjusted and optimized so that the cost of sett ing goals to keep up with the pace of tech no logical and market cha nges, so that the cost of the en tire pla nning process to form a complete cycle, continu ous improveme nt, and con sta ntly perfect, and always be able to adapt to the cha nging market. (Iv computer tech no logy in En terprise Cost Management At present, the computer is an indispensable tool for economic life, to moder n in formatio n tech nology-based Cost Man ageme nt Cost Man ageme nt in formatio n system has become a symbol of moder ni zati on. 1, the software applicatio n LOTUS, EXCEL and other spreadsheet software has a powerful form process ing, database man ageme nt and statistical charts process ing function s, is com monly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficie ncy, use of these software can be easily and quickly assist man ageme nt in cost project ions, decisi on-mak ing, and can con trol the process of impleme ntati on of the mon itori ng an alysis, received good results. Bus in esses can comb ine their own characteristics, commissi oned by software developers for their costs of develop ing a more professi onal man ageme nt software. 2, the applicati on of The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timelytransmission of a variety of cost in formati on, and can in teractively com muni cate with the outside world, learn from each other and promote the applicatio n of various Cost Man ageme nt tech niq ues to achieve Cost Man ageme nt objectives. (E to take measures to en sure cost-effective in formatio n Compa nies should establish a sound in ternal con trol system, through acco un ti ng and other bus in ess processes con trol, help reduce the occurre nee of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required docume nts must be recorded aga inst previous audit, the certificate of tran sfer must follow certa in procedures, to the rec on ciliati on table cards and check ing acco un ts. Through these means of con trol, it is possible to reduce the in cide nee of errors to en sure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable. Enterprises also need to improve the man ageme nt and acco un ti ng staff of professi onal ethics. The main body of the impleme ntati on of the system is the en terprise man agers and decisi on-mak ingparticipation in the operation of accounting personnel, in the generation and provision of releva nt in formati on,on one hand to enhance the legal aware ness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of resp on sibility to maintain professi onal con scie nee, econo mic objectives of en terprises and man agers to enhance the double moral sta ndards. In additi on to stre ngthe n the market research and in formatio n feedback in the Cost Man ageme nt applicati ons. In formati on as a bus in ess activity is an importa nt factor in the cost man ageme nt an in tegral part of. With econo mic developme nt, en terprise cost man ageme nt level, with the developme nt of the situati on can improve, operatio n can proceed smoothly, to a large exte nt also depe nds on the level of the cost of feedback. Therefore, the en terprise cost man ageme nt must also adapt to this objective, con ti nu ally improve the level of in formati on man ageme nt, seize the opport unity to truly become the stro ng market competiti on.。

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