外文资料翻译--杨艳廷

山东英才学院毕业设计(论文)外文资料翻译学院经济管理学院专业财务管理学生姓名杨艳廷班级学号201001010302外文出处Roger J.Binder，The management of cost controlEncyclopedia of Business[J]，Reference for Business,Encyclopedia of Business, 2nd ed附件：1.外文资料翻译译文；2.外文原文附件：1.外文资料翻译译文成本控制管理罗杰随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。

研究现代成本管理，是一个既有一定意义，又有一定现实意义的问题。

传统的成本管理是以企业是否节约为依据，片面地从降低成本乃至力求避免某些费用的发生入手。

强调节约和节省。

传统成本管理的目的可简单地归纳为减少支出、降低成本。

这就是成本论成本的狭隘观念。

在传统的计划经济下，产品实行统购统销，企业的产出等于企业的收入。

因此，降低产品成本就意味着增加企业的收益，企业必然将成本管理的重点放在降低产品成本上，而陷入单纯的为降低成本而管理成本的滞后状态，不能为决策提供所需要的正确信息。

随着市场经济的发展，卖方市场逐渐向买方市场转变，企业不能再将成本管理简单地等同于降低成本。

因为，企业不仅要关注产品的生产成本，而且要关注其产品能在市场上实现的效益。

在市场经济的环境下，适应瞬息万变的环境，获得经济效益取得持续性的竞争优势，始终是现代企业管理必须考虑的首要问题。

企业成本管理工作中也应该树立成本效益观念，实现由传统的“节约、节省”观念向现代效益观念转变。

特别是在我国市场经济体制逐步完善的今天，企业管理应以市场需求为导向，通过向市场提供质量尽可能高、功能尽可能完善的产品和服务，力求使企业获取尽可能多的利润。

与企业管理的这一基本要求相适应，企业成本管理也就应与企业的整体经济效益直接联系起来，以一种新的认识观——成本效益观念看待成本及其控制问题。

企业的一切成本管理活动应以成本效益观念作为支配思想，从“投入”与“产出”的对比分析来看待“投入”（成本）的必要性、合理性，即努力以尽可能少的成本付出，创造尽可能多的使用价值，为企业获取更多的经济效益。

这里，值得注意的是：“尽可能少的成本付出”与“减少支出，降低成本”的概念是有区别的。

“尽可能少的成本付出”，不就是节省或减少成本支出。

它是运用成本效益观念来指导新产品的设计及老产品的改进工作。

如在对市场需求进行调查分析的基础上，认识到如在产品的原有功能基础上新增某一功能，会使产品的市场占有率大幅度提高，那么，尽管为实现产品的新增功能会相应地增加一部分成本。

只要这部分成本的增加能提高企业产品在市场的竞争力，最终为企业带来更大的经济效益，这种成本增加就是符合成本效益观念的。

总之，在现代市场经济环境下的企业日常成本管理中，应对比“产出”看“投入”。

研究成本增减与收益增减的关系，以确定最有利于提高效益的成本预测和决策方案。

战略成本管理的形成和发展是现代市场经济和竞争的必然结果。

近二十年来企业环境发生了急剧的变化，全球性竞争日益激烈，为了适应这种竞争的需要，战略成本应运而生。

不言而喻，成本是决定企业产品或劳务在竞争中能否取得份额以及占有多少份额的关键因素，而影响竞争成本的核心是企业的战略成本，而非传统的经营成本。

实施战略成本管理有利于更新成本管理的观念。

在传统成本管理中，成本管理的目的被归结为降低成本，节约成了降低成本的基本手段。

不可否认，在成本管理中，节约作为一种手段是不容置疑的，但它不是唯一的手段，现代成本管理的目的“应该是以尽可能少的成本支出，获得尽可能多的使用价值，从而为赚取利润提供尽可能好的基础，从而提高成本效益。

从战略成本管理的视角出发来分析成本管理的这一目标，不难发现，成本降低是有条件和限度的，在某些情况下控制成本费用，可能会导致产品质量和企业效益的下降。

如果企业以较低的成本升幅，而取得更高的使用价值，从而大大提高企业的经济效益，企业何乐而不为。

企业在市场上取得竞争优势取决于以同样的成本为顾客提供更优的使用价值或以较低成本提供相同的使用价值。

企业采用何种成本战略，取决于企业整个的经营战略和竞争战略，成本管理必须为企业整个经营管理服务。

在现代成本管理中，战略成本管理占有十分重要的地位，它突破了传统成本管理把成本局限在微观层面上的研究领域，把重心转向提高企业整体经济效益。

成本计算既是成本会计的中心也是成本管理的基础，其重要地位无庸置疑。

传统的成本计算包括以汇总、分配、再汇总的形式计算制造产品成本，也包括以标准成本为核心手段进行成本预算。

然而，在现代成本管理中，从形式到内容都有了飞速的发展。

西方发达国家多年的研究和实践，提出了一些新的成本计算方法，其中作业成本法（Activity-Based Costing,ABC）在欧美已经得到了较为普遍的应用，ABC在提供更为精密、真实的成本信息方面功不可没。

作业成本概念的提出深化了人们对成本的认识。

传统成本理论认为：成本是对象化的费用，是生产经营过程中所耗费的资金总和。

传统成本理论的成本概念揭示了成本的经济实质（价值耗费）和经济形式（货币资金），但没有反映出成本形成的动态过程。

ABC法有效地弥补了这一不足。

它把企业生产经营过程描述为一个为满足顾客需要而设计的一系列作业的集合。

其中，作业推移的过程也是价值在企业内部逐步积累、转移，直到最后形成转移给顾客的总价值(即最终产品成本)的过程。

ABC法通过作业这一中介，将费用发生与产品成本形成联系起来，形象地揭示了成本形成的动态过程，使成本的概念更为完整、具体。

与传统成本制度相比，作业成本计算采用的是比较合理的方法分配间接费用。

该方法首先汇集各作业中心消耗的各种资源，再将各作业中心的成本按各自的作业动因分配到各产品。

归根到底，它是采用多种标准分配间接费用，是对不同的作业中心采用不同的作业动因来分配间接费用。

而传统的成本计算只采用单一的标准进行制造费用的分配，无法正确反映不同产品生产中不同技术因素对费用发生的不同影响。

ABC法将直接费用和间接费用都视为产品消耗作业所付出的代价同等对待。

对直接费用的确认和分配，与传统成本计算方法并无差别；对间接费用的分配则依据作业成本动因，采用多样化的分配标准，从而使成本的可归属性大大提高。

因此，从制造费用的分配准确性来说，作业成本法计算的成本信息比较客观、真实、准确。

从成本管理的角度讲，作业成本管理把着眼点放在成本发生的前因后果上，通过对所有作业活动进行跟踪动态反映，可以更好地发挥决策、计划和控制作用，以促进现代成本管理的不断提高。

总之，要适应市场经济的大环境，企业必须改进成本计算方法，提供更准确的成本信息，使企业获得更多的效益，提高企业的市场竞争力。

传统成本管理只重视了有形成本动因，而忽视了无形成本动因。

在传统成本管理观念中，像原材料、人工、制造费用等项目才是构成成本的主要因素，而产品的研究开发、市场开拓、企业内部结构的调整等都与成本管理无多少关联。

但事实上，一些有形的成本项目往往并不是影响成本的最主要因素，而一些传统成本管理未能考虑的因素，如企业规模、地理位置、产品的复杂性，甚至像厂房的规划布局、存货的内部传递及企业的成本管理中英文文献对照及成本控制管理制度等因素，都会对产品成本产生很大的影响。

这些动因需要长期的积累才能形成，且一经形成就难以改变，因此更要强调从战略予以综合考虑。

据国外的研究表明，企业在生产开始之前，已有85%的产品成本成为约束成本，即一些结构性成本动因和执行性成本动因，实际上是影响企业成本的关键因素，而传统成本管理能产生影响的部分，只占总成本的15%。

在高度自动化的现代制造过程中，直接人工成本比重日益降低，仅占生产成本的5%~10%，而与自动化紧密相关的机器折旧费、动力费等需要分配计入不同产品的间接费用又大幅度增加。

在这种情况下，如仍以日益减少的直接人工工时或直接人工工资的比例来分配这些比例不断增大的间接费用，会使产品成本严重失真。

很明显，现代企业产品中的科技含量的增加，使得产品的制造成本并非与产品生产数量直接相关，或者说至少不是只与产品数量直接相关。

如果还按照传统方法计算产品成本，会高估低科技含量产品成本，而低估高科技含量产品成本。

成本计算的错误导致企业生产决策的错误，这对企业来说，是足以致命的。

因而，在以计算机技术为代表的高科技迅猛发展的今天，有必要按战略成本管理观点将传统的单一的数量动因扩展为一系列的成本动因，通过对各种成本动因和相关成本之间进行分析，将单一标准的分配改为按成本动因的多标准分配，从而正确地分配各项间接费用，正确地计算产品成本。

这样才能清晰地揭示哪些产品具有有效的盈利能力。

特别是在传统成本管理下未予考虑的一些无形的成本动因，如企业的规模、产品开发、市场开拓、企业内部结构调整，甚至厂房的布局规则等，都会对产品成本产生很大的影响，更应从战略上予以考虑。

通过对成本主观动因的研究分析，可进一步启发我们在现代企业成本管理中的一些新思路、新观念。

2.外文原文The management of cost controlRoger J.BinderAlong with socialist market economy and the modern enterprise system gradually establishment and the consummation, the cost manages into the modern enterprise extreme matter of concern. The research modern cost management, is both has the certain significance, and has the certain practical significance the question.The traditional cost management is by the enterprise whether saves for the basis, onesidedly from reduces the cost and even makes every effort to avoid certain expenses the occurrence obtaining. The emphasis saves and saves. The traditional cost management goal may simply induce into the reduced disbursement, reduces the cost. This is the cost discusses the cost the narrow idea. Under the traditional planned economy, the product implementation state monopoly for purchase and marketing, the enterprise delivers is equal to the enterprise the income. Therefore, reduces the product cost to mean the increase enterprise the income, the enterprise inevitably with emphasis puts the cost management in reduces in the product cost, but falls into purely is reduces the cost to manage the cost the lag condition, cannot provide the correct information for the decision making which needs.Along with the market economy development, the seller market gradually transforms to the buyer market, the enterprise cannot simply equate again the cost management to reduces the cost. Because, the enter prise not only needs to pay attention to the product the production cost,moreover must pay attention to its product to be able the benefit which realizes in the market. In under the market economy environment,adapts the fast changing environment, obtains the economic efficiency to have the long-enduring competitive advantage, throughout is the most important question which the modern business management must consider. In the enterprise cost supervisory work also should set up the cost benefit idea, realizes "saves by the tradition, is economical" the idea to the modern benefit idea transformation.Specially today which gradually consummates in our country market economy system, the enterprise manages should take the market demand as the guidance, through provides the quality to the market to be as far as possible high the product and the servicewhich, the function consummates as far as possible, makes every effort enable the enterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprise cost management also should directly relate with enterprise's over all economic efficiency, regards the cost and its the control question by one kind of new understanding view - cost benefit idea. Enterprise's all cost management should by the cost benefit idea take the control thought, and "delivers" the contrast analyzes regards "the investment"(cost) the necessity, the rationality from "the investment", namely diligently pays by as far as possible the few costs, the creation many use value, is as far as possible the enterprise gains the more economic efficiency. Here, the worth noting is: "The few costs pay and" the reduced disbursement as far as possible ", reduces the cost"the concept has the difference. "The few costs pay as far as possible", not saves or the reduced cost disbursement. It is the operating cost benefit idea instructs the new product the design and the old product improvement work. If in carries on the diagnosis to the market demand in the foundation, realized to like increases some function in the product original function foundation, can cause the product the market share large scale enhancement, then, although for realizes the product creational function to be able correspondingly to increase part of costs. So long as this part of cost increase can enhance the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, this kind of cost increases conforms to the cost benefit idea.In brief, under in the modern market economy environment enterprise daily cost management, should contrast "delivers" looks at "the investment". The research cost fluctuation and the income fluctuation relations, determined is most advantageous to enhances the benefit the cost forecast and the policy-making plan.The strategic cost management formation and the development are the modern market economy and the competition inevitable result. The near for 20 year enterprise environment had the sudden change, the global competition has been day by day intense, in order to meet this kind of competition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterprise product or the service do obtain the share in the competition as well as holds how many shares the key aspect, but affects the competition cost the core is enterprise'sstrategic cost, but non- traditional cost of operation.The implementation strategy cost management is advantageous to the renewal cost management idea. In the traditional cost management, the cost management goal is summed up for reduces the cost, saves is reduces the cost the essential method. In the cost management, saves the achievement one method is undeniable, but it is not the only method, the modern cost management goal "should be by as far as possible the few costs disbursement, obtains as far as possible many use value, thus for earns the profit to provide as far as possible the good foundation, thus enhances the cost benefit. Embarks from the strategic cost management angle of view analyzes the cost management this goal, is not difficult to discover, cost reduction has the condition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterprise benefit drop.If enterprise by lower cost rate of increment, but obtains the higher use value, thus greatly enhances the enterprise the economic efficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superior use value take the similar cost as the customer or provides the same use value by the comparatively low cost. The enterprise uses what kind of cost strategy, is decided to the enterprise entire management strategy and the competition strategy, the cost management must serve for the enterprise entire management management.In the modern cost management, the strategic cost management holds the extremely important status, it broke through the traditional cost management the cost limitation in the microscopic stratification plane research area, changes the center of gravity the enterprise overall strategy this broader research area, such as the production connection, the purchase connection, the technical connection, in the competitor connection cost analysis and so on, is advantageous to the enterprise correctly carries on the cost forecast, the decision-making, thus correctly chooses the enterprise the management strategy, correctly processes the enterprise to develop with strengthens the cost management the relations, enhances the enterprise overall economic efficiency ortant status does not need doubt. The traditional cost finding includes compiles the form computation manufacture product cost which, the assignment, compiles again, also includes take the standard cost carries on the costbudget as the core method. However, in the modern cost management, all had the rapid development from the form to the content. Western developed country many years research and the practice, proposed some new cost finding methods, cost of operation law (Activity-Based Costing, ABC) already obtained a more universal application in Europe and America, ABC has been precisely providing precisely, the real cost information aspect has lasting achievements.The cost of operation concept proposed deepened the people to the cost understanding. The traditional cost theory thought that, The cost is the object expense, produces the fund sum total which in the management process consumes. The traditional cost theory cost concept has promulgated the cost economical essence (value consumption) and the economic form (monetary fund), but had not reflected the cost forms dynamic process. The ABC law effectively has made up this insufficiency. It produces the enterprise the management process description is for satisfies a series of works set which the customer needs to design. Among them, the work passes the process also is the value gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customer's total value (namely final product cost) the process. ABC Fathom work this intermediary, has the expense with the product cost forms relates, vividly has promulgated the dynamic process which the cost forms, completely causes the cost the concept, to be concrete.Compares with the traditional cost system, the cost of operation computation uses is the quite reasonable method assignment indirect expense. This method first collects various works center consumption each kind of resources, again assigns various works center cost according to respective work agent to various products. In the final analysis, it uses the many kinds of standards assignment indirect expense, is uses the different work agent to the different work center to assign the indirect expense. But the traditional cost finding only uses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production the different technical factor the different influence which occurs to the expense. The ABC law all regards as the direct cost and the indirect expense the price equal treatment which the product consumption work pays. Directly meets the expense the confirmation and the assignment, has not been certainly different with thetradition cost finding method;Rests on the cost of operation agent to the indirect expense assignment, uses diverse the assignment standard, thus causes the cost to be possible the ownership greatly to enhance. Therefore, said from the factory expense assignment accuracy, the cost of operation law computation cost information quite objective, real, is accurate. Says from the cost management angle, the cost of operation management puts the objective point in the cause and effect which the cost occurs,through carries on the track dynamic reflection to all works activity,may display the decision-making, the plan and the control action well,promotes the modern cost management unceasing enhancement.In brief, must adapt the market economy big environment, the enterprise must improve the cost finding method, provides the more accurate cost information, causes the enterprise to obtain more benefits, enhances the enterprise the market competition strength.The traditional cost management has only taken the visible cost agent,but has neglected the invisible cost agent. In the traditional cost management idea, project and so on raw material, man-power, factory expense is constitutes the cost the primary factor, but the product research development, the market development, the enterprise internal structure adjustment and so on all does not have how many connections with the cost management. But in fact, some visible cost projects often certainly are not affect the cost the most primary factor, but some traditional cost management has not been able to consider factor, like enterprise scale, geographical position, product complexity, even likes the workshop the plan layout, goods in stock internal transmission and enterprise's factor and so on control system, can have the very tremendous influence to the product cost. These agents need the long-term accumulation to be able to form, also as soon as passes through forms with difficulty changes, there fore must emphasize synthesizes the consideration from the strategy.According to the overseas research indicated before, the enterprise starts in the production, had 85% product cost to become the restraint cost, namely some constitutive cost agent and the execution cost agent, is in fact affects the enterprise cost the key aspect, but the traditional cost management can produce the influence part, only accounts for the total cost 15%.In in the high automated modern manufacture process, the direct artificial cost proportion reduces day by day, only accounts for the production cost 5%~10%, but with the automated close correlation machine amortization fund, the power spends and so on to need to assign includes the different product the indirect expense large scale to increase. In this kind of situation, if still to the direct artificial labor which reduced day by day now and then the direct artificial wages proportion assigns the indirect expense which these proportions unceasingly increased, could cause the product cost serious distortion. Very obvious, in the modern enterprise product technology content increase, causes the product the production cost by no means with the product production quantity direct correlation, or said at least is not only with the product quantity direct correlation. If also defers to the traditional method computation product cost, can high underestimate the technology content product cost, but underestimates the high tech content product cost. The cost finding mistake causes the enterprise to produce policy-making the mistake, this said to the enterprise, is sufficiently fatal. Thus, in take computer technology as representative's high tech swift and violent development today, it is necessary to expand according to the strategic cost management viewpoint the traditional sole quantity agent for a series of costs agent, through carries on the analysis to each kind of cost agent and between the correlation cost, changes the sole standard assignment according to the cost agent multi-standards assignment, thus correctly assigns each item of indirect expense, correctly calculates the product cost. Which products can this clearly promulgate to have the effective profit ability. Specially some invisible cost agents which did not consider under the traditional cost management, like enter prise's scale, product development, market development, enterprise internal structure adjustment, even the workshop layout rule and so on, can have the very tremendous influence to the product cost, should give from the strategy to consider.Through to the cost subjective agent research analysis, may further- inspire us in modern enterprise cost management som。