信息系统和成本控制 文献翻译
外文参考文献翻译-中文
外⽂参考⽂献翻译-中⽂基于4G LTE技术的⾼速铁路移动通信系统KS Solanki教授，Kratika ChouhanUjjain⼯程学院，印度Madhya Pradesh的Ujjain摘要：随着时间发展，⾼速铁路（HSR）要求可靠的，安全的列车运⾏和乘客通信。
为了实现这个⽬标，HSR的系统需要更⾼的带宽和更短的响应时间，⽽且HSR的旧技术需要进⾏发展，开发新技术，改进现有的架构和控制成本。
为了满⾜这⼀要求，HSR采⽤了GSM的演进GSM-R技术，但它并不能满⾜客户的需求。
因此采⽤了新技术LTE-R，它提供了更⾼的带宽，并且在⾼速下提供了更⾼的客户满意度。
本⽂介绍了LTE-R，给出GSM-R与LTE-R之间的⽐较结果，并描述了在⾼速下哪种铁路移动通信系统更好。
关键词：⾼速铁路，LTE，GSM，通信和信令系统⼀介绍⾼速铁路需要提⾼对移动通信系统的要求。
随着这种改进，其⽹络架构和硬件设备必须适应⾼达500公⾥/⼩时的列车速度。
HSR还需要快速切换功能。
因此，为了解决这些问题，HSR 需要⼀种名为LTE-R的新技术，基于LTE-R的HSR提供⾼数据传输速率，更⾼带宽和低延迟。
LTE-R能够处理⽇益增长的业务量，确保乘客安全并提供实时多媒体信息。
随着列车速度的不断提⾼，可靠的宽带通信系统对于⾼铁移动通信⾄关重要。
HSR的应⽤服务质量（QOS）测量，包括如数据速率，误码率（BER）和传输延迟。
为了实现HSR的运营需求，需要⼀个能够与 LTE保持⼀致的能⼒的新系统，提供新的业务，但仍能够与GSM-R长时间共存。
HSR系统选择合适的⽆线通信系统时，需要考虑性能，服务，属性，频段和⼯业⽀持等问题。
4G LTE系统与第三代（3G）系统相⽐，它具有简单的扁平架构，⾼数据速率和低延迟。
在LTE的性能和成熟度⽔平上，LTE- railway（LTE-R）将可能成为下⼀代HSR通信系统。
⼆ LTE-R系统描述考虑LTE-R的频率和频谱使⽤，对为⾼速铁路（HSR）通信提供更⾼效的数据传输⾮常重要。
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”。
会计内部控制中英文对照外文翻译文献
会计内部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)内部控制系统披露—一种可替代的管理机制根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and Meckling，1976； Gillan，2006）。
传统上，治理机制已经被认定为内部或外部的。
内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。
外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。
各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。
内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投资者的利益。
这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。
尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and Knechel,2008）。
由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。
成本管理外文文献及翻译
成本管理外文文献及翻译关键词：成本管理管理措施在市场经济条件下，随着全球经济一体化的发展，市场竞争日趋激烈，企业利润空间缩小。
在这种情况下，业务成本的高低水平，直接决定企业的盈利能力和竞争实力的大小。
因此，加强企业成本管理业务已经成为一个生存和发展的必然选择。
从成本管理的目的来看，许多企业局限于降低成本，但较少从成本效益的降低来着手，主要依靠储蓄成效方面来实现的，不能合乎成本效益。
传统的成本管理目的已经减少，以降低成本，节约成本为基本手段。
从成本管理的角度来分析这一目标成本管理，不难发现，成本降低是有条件和限制的，在某些情况下，成本控制可能导致产品质量和企业效益下滑。
此外，绝大多数企业在成本管理也都缺乏整体观念，大多数公司都有一个共同的现象，那就是，依靠财务人员进行管理成本。
在成本管理过程的实施中，一些企业只注重成本核算，一些企业领导只关心财务和成本报表，从而使用报表来管理成本。
这种做法虽然减少了成本的一定作用，但归根结底，成本会计或事后控制，没有做到在成本控制和过程控制发生之前，不可替代成本费用管理。
（三）成本信息严重失真在中国，有相当数量的企业有成本信息不真实的情况下，这种状况正在恶化。
成本信息失真主要是由以下原因引起：首先，成本仅在材料，人工，制造费用的环节成为了一个焦点，现代企业的产品开发正在日益增加，却忽略了测试和中间试验和售后服务上与内容相关的投入成本的小群产品，对这些产品不完整的，不正确的评价，在整个生命周期成本效益过程起着非常重要的作用。
第二是成本核算方法不当造成的失真。
一个高度劳动密集型企业，在过去几年中，简单的假设（即直接人工小时或生产为基础分配间接费用），通常不会严重的引起扭曲产品成本的核算。
但在现代制造业环境中，直接劳动成本所占的比例显著下降，而制造成本的比例大幅增加，因此，使用传统的成本计算方法会产生不合理的行为，利用传统的成本核算，在产品成本信息中将导致严重的扭曲，使企业错误的选择产品的方向。
电子商务供应链管理中英文对照外文翻译文献
电子商务供应链管理中英文对照外文翻译文献(文档含英文原文和中文翻译)翻译:电子商务对动态供应链管理的影评价摘要最近，互联网及相关信息和通信技术（ICT）使得成本效益的信息能够在供应链的独立各方之间传播．新的供应链战略，如供应商管理库存（VMI业务）协同规划，预测与补货（CPFR），有效消费者反馈（ECR），已开始利用这些新的沟通渠道，特别是在供应链的零售终端．电子商务加强了供应链上的制造商和材料零组件供应商，他们以前不能被很好理解和开发．本文的目的是建立供应链模式的电子商务使信息和通讯技术（ICT）的影响量化，特别是其对动态行为的影响．论文包含简单却充满活力的模型，其对将要实施的供应链动态行为模式下的电子商务提出了相当数量见解．关键词供应链管理动力学；电子商务；EPOS(创新电子支付系统)；供应商管理库存；网上购物1. 总述当ICT型的电子商务提出，让供应链中的企业共享市场信息，使得“1-2-1企业”成为可能时，（Peppers&Rogers，1997）几乎没有分析或可量化的证据证明它真正会在配送顾客所需上提高企业的整体绩效．通常的建议是，通过ICT在供应链中的所有企业传递供应链中的信息会提高企业绩效．事实上，最近的研究（Hong-Minh et al.,2000）已经表明，通过供应链的“啤酒游戏”（Ster man，1989年），企业之间简单的传递信息会有一个不利的影响．这是由于伴随着更多的可用信息，调度程序需要知道如何处理它．有很多种方法能使创新的信息流在供应链里得到应用．Kiely（1998）提供了一个良好的起点，他特别强调用需求数据来达到预测的目的．在这篇文章中我们分析4个能够成立的ICT方案的影响，此项分析使通过调查牛鞭效应（Letal,1997a,b）用两种不同的方法把它们传统的供应链加以比较．第一种办法是根据管理飞行模拟器的结果分析啤酒游戏．第二种方法是基于一个量化Z变换分析，其中的应用工具是Disney和To will（2002）高度提倡的．比较和对比这两种方法的目的是评价电子商务在供应链动态质量评估方面的影响．“牛鞭效应”是一项重要措施，因为它是体现出了一个表现不佳的供应链的症状．（琼斯和西蒙，2000年）．“牛鞭效应”是一个生产适应成本的代理办法（Stalk and Hout，1990年），并表明持有“以防万一”的库存的意义是为了缓和不明因素．牛鞭效应相当多以实验和观察为依据的证据包括最近的例子显示：供应商两级订单的粮食部门上游的数据是电子销售点（EPOS）的数据的10倍（Jones and Simons,2000）．汽车部门收入订单和供应商只有一个单一的梯队供应链的差异比率大概是1：2（Naim et al.,2002）．这5个供应链战略是：传统供应链战略——即在供应链上四个"串联"的梯队．网上购物——即分销网络是单道的，信息和物品 在最终消费者和产品供应商之间直接流动．缩减型供应链——即供应链里的一个梯队被移除．供应商管理库存（VMI）——这是模拟通过对供应链里的双方企业制定议定书，给予必要的库存和销售信息，权力和责任给供应商，以便管理客户的库存．电子销售点（EPOS）——市场资讯在供应链中的所有企业之间互传．尽管各种电子商业的情况，可以由四个组四个硕士课程学生根据自己的学识在这两个学术和实践上进行战略的审查或者执行．正是这些大师的学生在实施啤酒游戏．2. 方法论改进个别制造商和供应链的动态行为的研究已是人所共知．最近期的研究方法，可分为下列四类：管理游戏：例如啤酒的游戏对于说明的不同供应链战略的益处来说是有用的．这是麻省理工学院于五十年代末发明的．（sterman，1989）从游戏本身来说，游戏中大致没有什么可以被严格证明．从这个意义上说，游戏是有限制的．但他们确实提供了有价值的证据，并是一个良好的学习手段．其他作者扩展或用计算机处理了啤酒游戏包括van Ackere et al（1993），Kaminsky和Simchi-Levi（1998），Lambrecht和Dejonckheere（1999）．实证研究:很多位作者调查了ICT的冲击对供应链的影响．包括Holmstromm（1998），Fransoo和Wouters（2000），Kaipia，Holmström和Tanskanen（2000）．然而，此种贡献在已知战略实施以后，量化了改进性能，即不存在预测要素和集，并且研究的焦点就是要找出最佳做法．不幸的是，它并非总是能够比较信息和通信技术的推行策略，其直接原因是由于这些策略在不同性质的环境中实施．统计：这种类型的贡献，通常提供关于需求的特性的影响的统计见解 ，例如标准差和相关性，以及供应链特性，例如首要时间和库存成本中的信息路径和牛鞭效应或需求扩增．统计方法经常被用来量化真实情况的表现．然而，这些方法未能表现出如何减少或消除有害的动态影响，如“牛鞭”，并很少得到从技术上深入探讨影响系统结构性能的原因和结果．这种类型最近的重大贡献包括Lee, So and Tang （2000）,Chen, Ryan and Simchi-Levi （2000），Chen，Drezner，Ryan and Simchi-Levi（2000）．模拟与系统动力：它是由Forrester（1961）提出，是一种在大型非线性系统内调查动态效果方法，且不诉诸复杂的数学控制理论模型（Edghill和Towill，1989年）．仅用模拟方法虽然繁琐，费时，且只提供有限的洞察力（Popplewell和Bonney，1987），但它们确有先发优势，能在模型非线形的同时避免复杂的数学．以前利用模拟所做的工作是非常多产的，其中包括（但绝不仅限于）Forrester（1961），and Coyle（1982）,他研究了传统的供应链结构，Cachon andFisher（1997）和Waller,Johnson和Davis （1999）他们研究过VMI．连续控制理论技术:用于生产和库存控制．首先由1978年诺贝尔经济学奖得主赫伯特西蒙（由于他在工作机构动态上的出色研究）第一次提出．西蒙（1952）描述了如何使用线性确定性控制理论来进行生产和库存控制．Axsäter（1985）陈述了一个有用的对于早期工作的评论性论文，总结了这个领域的优势和和劣势．他的结论是，控制理论“说明了非常好的动态效果和反馈”，但不能解决测序和生产批量的问题．瑞典的Linkoping 大学的生产经济学学院的大量研究已被记入文献．他们已经在运用拉普拉斯变换和经济技术，如MRP系统（Grubbstrom,1967）的净现值．连续控制理论受到这样的困扰，即一些调度和订货情况本来就是离散的，而且离散时间的延误的连续表述在数学上是很复杂的．离散控制理论，能够很有效地对抽样数据系统进行调查．例如：调度和订货系统和本质上离散的计算机系统Vassian（1955）从西蒙在连续领域的工作中得到灵感，采用离散控制理论研究了一个生产调度算法．De Winter （1966），在关于新型的供应链结构可能仅有的两个成果的其中之一里，寻找一种用在海军供应链上的集中控制存货．Deziel和Eilon（1967）描述了一个重大的应用．Burns和Burns and Sivazlian（1978）研究一个拥有四个级别的使用的Z变换的传统供应链．Bonney和Popplewell（1988）研究了MRP系统．Dejonck heeretal.（2003a），一直在用Z变换调查共同控制结构中共同预测机制的牛鞭表现．Disney（2001）一直采用离散控制理论来调查供应商管理库存供应链．离散控制理论的缺点在用到数学的时候往往涉及冗长而乏味代数操控．本文中所涉及的方法都是用来分析结果的．例如啤酒游戏的结果，或是在各种情况的ICT下决定牛鞭效应的范围和程度．将这些分析与以前公布的结果进行直接比较，（Hong-Minhetal.，2000）得到了相违背的结果．啤酒游戏的结果包括结构性问题和人类行为方面的问题．后者特征可能包括游戏玩家对游戏理解不够，不确定性决策和错误以及从顾客到供应商订单传送中出错．这时候分析型的Z变换方法被用来比较目标和结果，并用它来推导出供应链牛鞭效应中确定性的反馈系统结构的影响．如果认为ICT 系统将处理供应链中数量庞大的信息交易，并且管理例外的情况时人为干扰影响是有限的．那分析方法就更为重要了．3. 五种供应链的描述这五种供应链研究的设想由下进行总结．下面是对每种供应链的简短说明．3.1 传统供应链传统供应链的特点是由4个“串联”起来梯队组成一个供应链．每个梯队只接收有关当地库存水平和销售的信息．然后每个梯队按照当地供应商的存货水平，销售情况及以前的未取货订单来制定定单（Sterman,1989）．3.2 缩减型供应链缩减型供应链是指供应链中的梯队减少了．例如对于的供应链来说，这就代表了零售梯队已经融入于信息和物质流．这是一个用ICT 来缩减梯队的供应链．作为提高供应链的动态性的有效机制，梯队缩减已经被Wikner,Towill和Naim（1991）确认．3.3 网上购物网上购物是指生产商直接从最终消费者那里接到订单（可能像戴尔一样通过互联网），并在生产和分销的第一时间将产品直接邮购给最终消费者．这样的供应链策略与传统的仅一个梯队的供应链具有相同的基本结构．3.4 EPOS可用型供应链EPOS可用型供应链是指最终消费者的销售对于供应链中的所有成员都是可见的．例如，在很多杂货供应链中，通过互联网可以获得EPOS数据．这些数据或是直接从零售商那得到的或是通过第三方得到的．供应链成员可用这些数据对未来的情况进行预测．具体来说，在这种策略中，每个梯队可以用最终消费者的销售作为自己的规划建议，但每梯次仍然需要提供（如果可能的话）他的客户所订的货物．Dejinckheere，Disney，Lambrecht 和Towill（2001）从Mason-Jones（1998）的模拟方法中得到启发，利用Z 变换对这项策略已经进行了全面调查．3.5 供应商管理库存（VMI）VMI具体表述如下：在一个有两个梯队的VMI的关系中供应商（分销商）管理，消费者（零售商）的库存．分销商拥有零售商的销售和库存水平的资料．在此情况下零售商并不给分销商下订单，而是零售商相信分销商供给足够数量的库存来保证零售商有足够的（不是太多）库存．VMI策略的支持者有DisneyHolmstrom，Kaipia和Towill（2001），他们支持供应链中的VMI梯队．在这种情况下，其他的梯队（仓库和工厂）按传统的模式运行．4. ICT对供应链动力学的影响4.1 啤酒游戏的结果Hong-Minh et al.（2000）分析了四个不同的团队采用四种不同的供应链策略的结果，其中的一个团队采用的是前面描述果过的EPO S型供应链．虽然研究结果表明信息共享好处多多，（Mason-Jones and Towill,1997）,令人惊讶的是EPOS策略的效果是最差的．当EPOS策略减小了供应链里牛鞭效应的程度是，作为代价的是长时间的存货积压（负的净存货）．得出的结论是虽然市场信息及时的在供应链的各个梯队得以分享，供应链里的各方仍有他们自己的订货规则．这就是说，各方没有共同协作．虽然共享市场信息确实是一件好事，但只有把它作为一个商定的整体供应链的决策策略的一部分时，它才会产生收益．（Mason-Jones,1998）为了测试这一假说，EPOS 策略被加上一些特性后重新运行，这些策略包括所有的参与者参与协同规划，预测与补货,也就是CPFR ．作为一个涉及16名学生的国际运输方向的硕士课程，啤酒游戏也由目前的作者运行两次．第一次的啤酒游戏按传统模式运行．那就是，啤酒严格按Sterman （1989）所定的规则运行 ．第二次的啤酒游戏在学生团结协作下进行．不同的集团重新制定了四个不同的ICT 供应链策略．第一届四阶段时期，需求模式（即所有集团回应）被由一个8面骰子随机抽出，从时间5（两个游戏中指25）需求由一个20片面的骰子产生．为了达到本文的目的，我们对第二组的结果进行了分析．不同的绩效措施被从游戏收集，他们已被总结成方程式1（Chenetal ,2000）．2222//CONS ORATE CONS CONS ORATE ORATE i i i i Bullwhip σσμσμσ==这个等式给了衡量牛鞭效应的方法.除了牛鞭措施的衡量，我们还在啤酒游戏中采用了典型性能指标，那就是库存成本．每得到一件货物的库存罚0.5英镑，每少一件库存花费1英镑．股票出招致费用£1.00．库存成本是一个重要的度量因素，因为它最终决定我们能在何种程度上满足顾客以及确定过期库存的危险型．严重的积压成本是有道理的．因为无论我们将供应链的波动程度控制的多么好，如果我们不能满足最终消费者的话，我们最终会被行业所抛弃．游戏的结果汇总在附录中．库存费用作为一个正常能被达到的相对排名从而在在某一特定的供应链策略的实际梯队数量中独立出来．因此，我们将惩罚有较少梯队的供应链．此外，两种EPOS 的结果都会被显示出来．第一个是在研究中做过并在本文中描述过的，它被定义为EPOS-CPFR ,第二个（叫作EPOS-no CPFR ）是基于被Hong-minhetal.（2000）记录的有确切结果的EPOS．EPOS-CPFR在最少化方面做的很好，而事实上它就是减少供应链的牛鞭效应．但是，对于EPOS- no CPFR,要支付更多的库存成本，这主要是由于供应链中有长期的存货．除了使存货成本正常化，消除一个梯队或许多梯队的策略仍优于其他的选择．如以前所报告的（例如，见Wikner et al.，1991），消除一个梯队就消除了一个决策点，并减少了总成本．比EPOS-CPFR的结果更令人惊讶的是VMI的情况为既有最差的存货持有成本又有最坏的牛鞭效应．很明显，在游戏中可以看出，尽管提供了详尽的记录议定书的规定，游戏成员在贯彻落实这一构想时存有问题．4.2 Z变换评价我们再一次使用式1以确定牛鞭因素在I级，因为它为提供了一个封闭表达式，使牛鞭能够通过一个Z变换方法而确定下来（Disney Towill, 2002），对牛鞭效应进行量化的学者有（Chenetal, 2000）．我们用平方脉冲响应方法来确定每一个供应链策略所产生的牛鞭效应的大小．这种方法是由Disney和Towill（2002）创造的．总的来说，常用的供应链模式可归纳如下：除非对具体战略进行模式化是必要的，生产决策具有有序规则 ，它是基于平均需求的总和，目标商品库存和实际库存中的一小部分的差别，以及目标运输库存与实际运输库存的结构之间的一小部分的区别（John，Naim 和Towill，1994年）．这这个结论是适当的．因为Naim和Towill（1995）已表明，这是相等于sterman的（1989）锚定和调整启发式，这个式子能够在玩啤酒游戏中复制人的行为，这是众所周知的．使用Eziel和 Eilon在定序规则里的设置（Disney和Towill，2001年和2002年）可使复杂的数学操控减少．这是正确的，因为Disney和towill（2002）已证明这是一个具有重要的可取的动态特性的一般apiobpcs模式的子集．数学工作也得到了进一步简化，这是通过设置在订货规则里指数预报的平均年龄相等于在两个反馈回路中的逆增益()ti1/减1，并确定了制作/发行的筹备时间相等于两种秩序的时期．这些是为了尽量避免在牛鞭表达式中的极高阶多项式．VMI 的具体情景蓝本是供应商管理其客户的库存水平，并致力确保该存货水平保持在（经共同商定）最低和最高水平之间．尤其是，最低及最高水平不会随时间而改变时．这种情况导致两个梯队的供应链运行起来就像具有一个梯队的供应链，Disney （2001年）．我们可以从Disney （2001）那获得对供应商管理库存及其变种的更多信息（尤其是当最低及最高水平随着时间变化）．我们的研究结果概述于下．有两个基本牛鞭非公开形式：一为传统，缩减，电子购物和VMI 的供应链模式，另一个为EPOS 供应链模式．我们可以从下得出结论，当订货样式逐渐流向了供应链中的传统供应链，牛鞭将普遍增加．不过我们注意到，通过仔细观察，当接近4i T 时，流向供应链牛鞭效应反而会降低．消除一个梯队，很明显可以除掉牛鞭的根源，因为一套秩序变通是根本无法进行的．有效地消除整个销售网络可使工厂订单率像传统的供应链的第一梯队一样迅速有效．虽然是一个“低科技”的ICT ，移除两梯队的策略在概念上是简单易懂的．由于这些战略不要求调度器的新的行为，所以也许可以解释为何它们在啤酒游戏产生了有利的结果．不过，他们也存在严重的缺点，在实际供应链中消除零售商，分销中心和批发商也就意味着消除了和顾客的近距离接触．所以除非顾客已经准备好接受不呢个近距离接触的弊端，（因为他们可能用书籍或电脑来完成），这个策略就不可能使用．在VMI 的供应链中，我们可以使得两个梯队表现的和一个单一的梯队一样．事实上，我们没有理由不能拥有一个四梯队的VMI 策略，并使得四梯队像一个单一的梯队那样行动． 因此VMI 被用来获得良好的动态订货，并提供与顾客接触的机会．这也许可以解释为何该策略经常被发现用在杂货供应链中．然而EPOS 策略与其他的策略相比，具有一个本质上不同的订货结构，所以我们需要一套新的封闭形式．但是我们可以看到，我们可以从EPOS中得到与VMIJ几乎相同的绩效表现．而且EPOS策略可以与顾客近距离接触，因此将具有更广泛的用途．5. 结论我们依据单一产品或者累计产品类型提出结果．这个结果当评估ICT 对多种产品的影响时一样有效．研究表明，有必要采取适当的分类政策，以便于汇总产品到各类以动态行为为基础的市场（Naimetal.，2002）．不同的产品类型可能需要不同的订货政策（Evansetal.，1998）或信息富集策略（Mason-Jones and Towill,1997）．我们采取了两种不同的做法来了解ICT对供应链动力学的影响．该Z 变换分析表明有可能创新型的ICT将超越其它策略．但啤酒游戏结果显示ICT增加了人的决策复杂程度，即使清楚所提供的界定协议，也是很难的．因为有太多的信息和和计算需要管理．啤酒游戏还表明，如果对ICT协议管理不善，会增加库存成本．我们的结论是，虽然啤酒是在一个模拟和简化的环境中进行的，但像真实世界一样，人们需要决定哪些结果是不能被立即预知的．Sterman（1989）就表示，在这样的一个环境中，人们并不善于决策．虽然ICT为提高供应链的透明度提供了机会，但同时也创造了一个更复杂的环境使得当人们确实要加以干预使，决策变得更为困难．在传统的打啤酒模式和实施电子商务纲要之间可能有一个供游戏的人通过的学习曲线．电子商务实施纲要显示如果确实存在着学习曲线，那么就表明在简单的情况下学习曲线能够让参与者更快的进步．还有一种可能性是实施者在实施他们的电子商务战略时雄心勃勃．同时，这是不同于真实世界的．公司往往可能在执行新技术时超过了自己的能力和资源以至于太先进的满足了他们的需要，或者是由于在本质上属于资源密集型而无法执行和操作．由于很难保证每个人都受过适当训练，以应对ICT议定书的规定，有必要设计强有力的ICT系统以尽量减少人类干扰．反过来说，在需要人类的互动时，需要用哪些具体信息资源来做出那些特别的决定，这些要求是显而易见的．同时，在现有技术条件下，ICT系统很难处理例外情况，例如旷工或工厂停产．因此需要适当简化程序来使人机交互简单化，以管理例外情况．附录A在不同的供应链中量化牛鞭使用Z变换方法，如表2所示．原文:Assessing the impact of e-business on supplychaindynamicsAbstractThe Internet and related information and communication technologies (ICT) have recently enabled the cost-effective dissemination of information between disparate parties in the supply chain. New supply chain strategies, such as vendor managed inventory (VMI), collaborative planning, forecasting and replenishment (CPFR) and efficient consumer response (ECR), have begun to exploit these new communication channels, principally at the retail end of the supply chain. The impact of the e-business enabled supply chain on manufacturers and materials/component suppliers is,however, less well understood and exploited. This paper is aimed at establishing e-business enabled supply chain models for quantifying the impact of ICT, in particular its effect on dynamic behaviour. The paper concludes that simple, yet robust, models enable considerable quantitative insights into the impact of e-business on supply chain dynamic behaviour prior to their implementation.Keywords Supplychaindynamics；Lommerce；ullwhipZQS；Vendormanage dinventory；Shopping1. IntroductionWhile information and communication technologies (ICT) in the form of e-business is advocated as an enabler to the 1–2–1 enterprise (Peppers andRogers, 1997) by allowing market place information to be shared by all businesses in the supply chain, there is little analytical or quantifiable evidence that it will actually improve the overall performance of the enterprise in delivering customer wants. It is usually proposed that passing information to all businesses in the supply chain via ICT will improve performance. In fact, recent research (Hong-Minh et al., 2000) has shown, via the supply chain ‘‘Beer Game’’ (Sterman, 1989), that simply passing information on to businesses can have a detrimental effect. This is due to the fact that, as well as having more information available, schedulers need to know what to do with it.There are many ways in which innovative information flows could be used within supply chains. Kiely (1998) provides a good starting point, specifically focusing on using demand data for forecasting purposes. In this paper we analyse the impact of four ICT enabled scenarios by investigating the bullwhip effect (Lee et al.,1997a, b) using two different approaches and comparing them to a traditional supply chain. The first approach is based on an analysis of the results of a management flight simulator, the Beer Game. The second approach is based on a quantitative z-transform analysis using the tools highlighted by Disney and Towill (2002). The aim is to compare and contrast the two approaches qualitatively to assess the implications of their evaluations of e-business scenarios on supply chain dynamics.Bullwhip is an important measure, being symptomatic of a poorly performing supply chain (Jones and Simons, 2000). It is a surrogate measure of production adaptation costs (Stalk and Hout, 1990) and implies the inclusion of ‘‘just-in-case’’ stock holding to buffer against uncertainties. There is considerable empirical evidence of bullwhip including recent examples in the: * food sector where the supplier orders two tiers further upstream varied 10 times more than the electronic point of sales (EPOS) data (Jones and Simons, 2000).* automotive sector where the ratio of the variance between incoming orders and order to suppliers at just a single echelon in the supply chain was 1:2 (Naim et al., 2002).The five supply chain strategies considered are:* Traditional—in which there are four ‘‘serially linked’’ echelons in the supply chain.* e-Shopping—where the distribution network is by-passed and information and materials flow directly between the end consumer and the product suppliers.* Reduced—where an echelon in the supply chain had been removed.* Vendor managed inventory (VMI)—that is simulated by developing a protocol positioned between two businesses in the supply chain that gives the necessary inventory and sales information, authority and responsibility to the supplier in order to manage the customer’s inventory.* EPOS—where information from the market place is transmitted to all enterprises in the supply chain.Although various e-business scenarios are available the above were chosen by four groups of four Masters Programme students based on their review of commonly quoted and/or implemented strategies in both the academic and practitioner literature. It was these Masters students who implemented the scenarios in the Beer Game.2. MethodologyResearch on improving the dynamic behaviour of individual manufacturing businesses and supply chains is well known. Most recent research methodologies may be categorised as:* Management games: Tools such as the Beer Game that was developed at MIT at the end of the 1950s (Sterman, 1989), are useful to illustrate the benefitsof different supply chain strategies. Games are limited in the sense that generally nothing can be rigorously proved from the game in itself, but they do provide a valuable source of anecdotal evidence and are a good learning device. Other authors have extended or computerised the Beer Game including van Ackere et al. (1993), Kaminsky and Simchi-Levi (1998), and Lambrecht and Dejonckheere (1999a, b).* Empirical studies: A number of authors have investigated the impact of ICT on the supply chain including Holmstr .om (1998), Fransoo and Wouters (2000), and Kaipia et al. (2000). However, this type of contribution looks at quantifying the improvement performance of a known strategy after its implementation; that is, there is no predictive element and the focus of the research is to identify best practices. Unfortunately, it is not always possible to compare ICT implementation strategies directly due to the varying nature of the environments they have been implemented in.* Statistical: This type of contribution typically provides statistical insights about the impact of demand properties such as standard deviation and correlation, and supply chain properties such as lead-times and information paths on inventory costs and the bullwhip effect orTdemand amplification. Statistical methods are often used to quantify the performance of real situations. These methods however, fail to show how to reduce or eliminate the detrimental dynamic effects, such as ‘‘bullwhip’’, and insights into the causes and effects of system structure on performance are rarely obtained in depth from the technique. Recent significant contributions of this type include Lee et al. (2000) and Chen et al., (2000).* Simulation and system dynamics: This approach was advocated by Forrester (1961) as a method of investigating the dynamical effects in large non-linear systems without resorting to complicated mathematical control theory based models (Edghill and Towill, 1989). Simulation approaches alone suffer。
成本控制中英文对照外文翻译文献
成本控制中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：COST CONTROLRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity , then, is essentially a managerial and supervisory function .Control consiets of those actions necessary to assur e that the entity’s resources and operations are focused on attaining established objectives , goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizeds the quantity of output , and provides managers with objective information about employee performance . Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords : Cost control, Applications, Control reports, Standards, Strategic Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goal and objectives. Management’s guidance takestwo forms of control: (1) the management and supervision of behuvior , and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards ofsuccess. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management todesign control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Management's role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget.A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from thestandard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report toencompass a period in which management can take useful remedial action. In addition, accountingdisseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards andpractices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a Decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objectiveinformation about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.译文：成本控制成本控制成本控制，也被称为遏制成本或管理成本，一个广阔的成本管理技术，它的经济增长目标是降低成本提高企业效率。
工程管理专业外文文献翻译(中英文)【精选文档】
xxxxxx 大学本科毕业设计外文翻译Project Cost Control: the Way it Works项目成本控制：它的工作方式学院（系）: xxxxxxxxxxxx专业: xxxxxxxx学生姓名: xxxxx学号： xxxxxxxxxx指导教师： xxxxxx评阅教师：完成日期：xxxx大学项目成本控制：它的工作方式在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的,仍有一些缺乏理解。
所以我们决定描述它是如何工作的.理论上，项目成本控制不是很难跟随。
首先，建立一组参考基线。
然后，随着工作的深入，监控工作,分析研究结果,预测最终结果并比较参考基准。
如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。
如果最终的结果确实不符合基线计划，你可能不得不改变计划.更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。
但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。
正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。
所以，要跟随项目成本控制在整个项目的生命周期.同时，我们会利用这一机会来指出几个重要文件的适当的地方。
其中包括商业案例，请求（资本)拨款（执行），工作包和工作分解结构，项目章程（或摘要),项目预算或成本计划、挣值和成本基线。
所有这些有助于提高这个组织的有效地控制项目成本的能力。
业务用例和应用程序（执行）的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时,项目成本控制才是最有效的。
这意味着他们在主要阶段的关键决策点之间行使职责。
他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。
在项目的概念阶段•每个项目始于确定的机会或需要的人.通常是有着重要性和影响力的人,如果项目继续,这个人往往成为项目的赞助。
【计算机专业文献翻译】远程教育
届毕业设计（论文）英文参考文献英文文献1：Management Information Systems: Do they give manufacturing organizations what they want?文献出处，年，Vol.卷(期) Journal of Materials Processing Technology,1996,61作者： Daniel Wybrow, Pate Cameron-MacDonald英文文献2：Database research faces the information explosion文献出处，年，Vol.卷(期) Communications of the ACM,1997,40作者： Henry F.Korth, Abraham.Silberschatz学生院系专业名称学生班级学生学号学生姓名学生层次本科发展中国家的远程教育：有人计算过成本—效益吗？Stephen Ruth and Min Shi, George Mason University, Virginia, USA远程教育已成为教育和区域发展战略与规划的一个主要问题.对于学院的管理者来说这是一个完全可能的用来部署给学生新的资源来源。
对于企业来说它不但改变了传统的教育方法并且是盈利的新来源。
对于跨国组织如联合国开发规划署（UNDP）或者世界银行，远程教育有可能提供宝贵的知识资源给一些地球上最贫穷国家,同时拉动新生通用基础设施的增长。
本文采取简单冷静的观点看待发展中的远程教育。
远程教育是信息通讯科技(ICT)讨论的一个重要的课题。
因为这是一个不但是个媒介也是一项事业。
作为一个媒介它承诺提供知识给世界上最穷的国家，作为一项事业它对许多ICT意味着一项崇高的事业,就像AlfredBork 说的"一个新的学习典范."对于那些认为对世界上最贫穷的国家来说教育是最重要的目的的人来说，也许远程教育是完成一个奇迹,改革飞跃最重要的方法。
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原文：Information systems and cost control The purpose of this paper is to consider how the key concepts of management information systems might be integrated with accounting concepts relating to the managerial process of cost control to form a coherent module for a business school curriculum.Perhaps the best place to start is with some definitions. Cost control, as seen by the writers of cost accounting texts, is the set of processes by which management secures and monitors adherence to cost standards. It is thus narrower than cost management, which encompasses both cost adherence and cost reduction and, according to some, includes actions which direct an organization away from activities which have low benefit-to-cost ratios.There is much less agreement about the definition of management information systems. The information systems field draws from many disciplines ., computer science, management science, organizational behavior, and even accounting -- and information systems texts and courses usually include discussions of concepts and issues from these other disciplines. Many HIS definitions focus on the computer hardware and software which are important components of most formal systems, Other definitions take a broader perspective and focus on the task which the HIS is to accomplish. EIN and SEGEV for example, suggest this definition: A management information system is a system for collecting, storing, retrieving, and processing information that is used, or desired, by one or more managers in the performance of their duties.This definition sounds strangely like many common definitions of managerial accounting, which may be why we prefer it. It also has the advantage of allowing us to consider the broad range of issues which are important to understanding information systems, not just the physical elements from which they are built. In our discussion, however, we shall try to limit our attention to those issueswhich are truly MIS issues -- ., those which arise at the intersections of the various disciplines upon which the MIS field is based, For example, we shall not discuss the management science models which are embedded in many information systems, nor the fundamentals of computer operating system design -- our concern with these will be only with those aspects which impinge on a manager's understanding of MIS principles.In trying to integrate the key concepts of MIS and cost control, our initial approach was to look for a natural mapping between these two sets of concepts, so that specific MIS concepts could be taught along with specific cost control concepts, with few gaps and little redundancy. Unfortunately, we found no such natural mapping. There is no unique relationship between variance analysis and human information processing, for example, nor should discussion of flow charting 'be confined to, say, cost budgeting at the expense of other elements of the cost control apparatus. This means we had to look for connections less than a full mapping, but correspondences worth developing.As we thought about how the concepts of these two fields could be integrated, we realized that another issue had to be addressed first. MIS concepts bear on most if not all aspects of accounting, not just cost control, and on all other managerial activities. It makes no sense to think about integrating MIS and cost control concepts without also considering the interconnections between MIS and other parts of the accounting and business curriculum.Since other papers are focusing on other interfaces between MIS and accounting, we shall limit ourselves in the remainder of this paper to those aspects of MIS which might most reasonably be integrated with the accounting aspects of cost control. After all, that is our basic assignment we recognize that a final decision about the material to be included in this module cannot be made until a general approach to integration has been selected.We begin by identifying the following seven phases in the design and operation of a cost control system:1. Establishing the nature of the information need.2. Establishing information specifications.3. Choosing the technical means of producing information.4. Producing the information.5. Insuring that management will use the information.6. Responding to information.7. Keeping the system up-to-date.Many managerial accounting courses do consider the socio-technical aspects of system design to some extent, but most of this consideration comes under the heading of avoiding dysfunctional effects of accounting reports or "the effects of budgets on people. What the information systems literature an contribute is a broader range of behavioral factors to consider as well as systematic procedures for assessing their impact on system design. Mumford's ETHICS method, for example, identifies five critical areas of fit between the person and the job which are necessary for job satisfaction. Since the systems a person uses can affect several or all of these fits, it is recommended that proposed (and existing) systems be evaluated in terms of their impacts on these fits. The ETHICS method provides a technique for making these assessments.No information system exists in a vacuum; a cost control system is surrounded by and interacts with a range of other systems in the organization. The degree and manner of interaction among systems reflects the organization's information architecture. There are a range of approaches to designing information systems ., top-down, bottom-up and each is appropriate to some architectures and not to others.Implementing an information system does not just happen the technical, individual, and organizational aspects of change must be considered and planned for, introducing this concept in the discussion of cost control has two main benefits. First, it highlights the effects of participation in the system development process on system acceptance and on the likelihood that managers will use the system at all or will use it as it is intended to be used. Second, it brings out the range of changes ., the need for training, the possibility thatreporting relationships or organizational structure will have to be altered) which need to be made to implement any new information system successfully.The traditional cost control course in accounting differentiates between steering control and scorecard control as essentially different processes which require different types of information, formats of presentation, etc. In information systems terminology, scorecard control implies a structured reporting system, while effective steering control requires a decision support system.The literature on human information processing is extensive, and full coverage would require more class time than most managerial accounting courses can spare, some coverage is important, however, primarily in connection with the evaluation of the format in which cost control information is to be presented to management. Understanding HIP limitations should help the cost control system designer specify report formats that will most effectively communicate results to the system's users. The discussion of HIP limitations in this context should provide the student with a broader, more general framework in which to consider the presentation and communication of the results of cost control activities.The data-base approach has both costs and benefits, an the designer of a cost control system must understand these tradeoffs in order to make a decision about the appropriate data architecture ., data-base vs. stand-alone data files). An application-specific data base is more accessible to system users and can be designed to meet the needs of the specific application. A broader data base will have to be structured in ways that are not optimal for the users of any single system. If the data-base is to support both government contract costing and internal cost control, for example, great care must be taken in defining data items; government contract costing requires ex-post average full costing, whereas cost control requires the application of the controllability and responsibility concepts, with predetermination of many of the determinants of the costs of individual responsibility centers.All cost control systems exist in a dynamic environment. Changes take placein the processes being controlled, in knowledge about these processes, and in the people responsible for controlling them. Changes may also occur in the computer system on which the cost control system is run. Any of these changes may require that the cost control system be modified to reflect its new environment.Less dramatic than the changes which inevitably occur, but equally important, is the fact that no information system runs itself; a variety of supporting roles are needed to feed the system with input data, assure that files are properly maintained.Managers responsible for cost control should recognize that systems go through a sequence of stages development, operation, evaluation, maintenance, and retirement or replacement. In information systems parlance, this is known as the system life cycle, From a discussion of the system life cycle, cost control system designers should learn that their role extends beyond the initial design of the system, and must include the design of supporting structures which will allow the continued functioning of the system in a changing environment. Further, as users of these systems they must be alert for evidence that movement to a new stage is appropriate, Coverage of the system life cycle should also show how these adaptations can be made.This is not the only mapping that could be made, but it seems likely to fit the accounting coverage of cost control better than others we have thought of, Given that, our remaining task is to discuss briefly how these information systems issues might be discussed in conjunction with the cost control material, and what they would add to a more traditional presentation of cost control.As we pointed out earlier, most managerial accounting courses have little to say about the third phase of the cost control process, the choice of means of producing information. Insofar as these choices affect the ability of cost control systems to realize their objectives, the general characteristics of these choices ought to be recognized.The focus of the traditional cost control course in the fourth phase of thecost control process producing information is on the task-specific ., controlling costs) aspects of producing and communicating information. Thus, it deals with how costs should be classified, how standards should be set, the procedure for analyzing costs and cost variances, and the appropriate formats for communicating results, We suggest that file structure concepts and a review of human information processing limitations be introduced in this context. The first of these determines what types of data presentations and analyses can be done easily; the second ought to help the system designer specify report formats that will communicate results effectively to system users.The process of insuring that management uses the information generated by the cost control system has two aspects, a motivational aspect and a facilitation aspect, Accounting coverage of this phase of cost control is typically limited to the motivational aspect. It centers on the impact that measuring certain variables has on managerial attention, and on the effects of budget tightness or attainability on managerial expectations and effort.The sixth phase in the cost control process, responding to information, is covered only lightly in the usual managerial accounting course. The usual course distinguishes between corrective responses and adaptive responses to information, and discusses the conditions under which each is likely to be appropriate. Some courses introduce information economics concepts, usually with emphasis on variance investigation decisions. The information systems curriculum also incorporates information economics concepts. In general, however, this is the one phase of the cost control process for which information systems concepts appear likely to make no net addition to concepts from other sources.The final phase in the cost control process, keeping the system current, is a topic not covered in most courses on cost control, but it is of critical importance for real systems. The relevant topic here is the system life cycle concept.Our conclusion from this attempt to integrate material from these two areas in the business curriculum is that coverage of information systems topics addsto the discussion of cost control in several ways. I some cases, it fills in where the typical cost control course has little to say ., at the choosing the means of producing information phase. In other cases, the information systems issues provide a general framework and the cost control issues provide a specific context for discussion ., establishing the need for information. Finally, in still other cases, the information systems coverage provides a different perspective on the question at hand ., insuring the use of information. In each of these cases, we believe that incorporating the information systems material could enrich the typical cost control course and would make the presentation of cost control systems more realistic.Source: Michael , 2004.“Information Systems and Cost Control”. Accounting ,. 译文：信息系统和成本控制本文的目的是考虑如何使管理信息系统的关键概念可能会与有关的成本控制管理过程的会计概念结合，形成一个连贯的商学院课程模块集成的概念。