企业成本管理外文翻译文献
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。
外文文献翻译---中小型企业财务管理中存在的问题及其对策
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计（7）班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后，而且方法保守中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
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。
中小企业成本管理研究外文翻译中文文献
中小企业成本管理研究外文翻译中文文献Cost Management in Small and Medium-sized Enterprises: A Research on Foreign LiteratureAbstractAs the backbone of the economy, small and medium-sized enterprises (SMEs) play a crucial role in creating jobs, stimulating innovation, and driving economic growth. However, they often face challenges in managing costs effectively. This article examines and analyzes foreign literature on cost management in SMEs. It explores various cost management techniques, such as activity-based costing, budgeting, and cost control, and highlights the importance of cost management in enhancing the competitiveness and sustainability of SMEs. The findings provide valuable insights for SMEs to optimize their cost management practices and achieve long-term success in the competitive business environment.1. Introduction1.1 BackgroundCost management is an essential aspect of business operations, as it directly impacts the profitability and financial stability of a company. In SMEs, which typically have limited resources and face intense competition, effective cost management is even more crucial.1.2 ObjectivesThe primary objective of this research is to examine the foreign literature on cost management in SMEs and identify best practices and techniques thatcan be applied in the Chinese context. By understanding the experiences and strategies of SMEs in other countries, Chinese SMEs can learn from their successes and avoid potential pitfalls in cost management.2. Cost Management Techniques2.1 Activity-Based Costing (ABC)Activity-Based Costing is a cost allocation method that assigns costs to specific activities or cost objects based on their utilization of resources. This technique provides a more accurate understanding of the cost drivers in a company, enabling SMEs to allocate resources more effectively and identify areas for cost reduction.2.2 BudgetingBudgeting is a fundamental cost management tool that allows SMEs to plan and control their financial resources. By setting realistic and achievable budgets, SMEs can monitor their expenses, forecast future costs, and make informed decisions regarding resource allocation.2.3 Cost ControlCost control involves monitoring and regulating expenses to ensure that they remain within planned limits. SMEs can employ various cost control techniques, such as implementing cost-saving measures, negotiating favorable contracts with suppliers, and leveraging technology to streamline operations and reduce overhead costs.3. Importance of Cost Management in SMEs3.1 Enhanced CompetitivenessCost management enables SMEs to offer competitive prices without compromising on quality. By optimizing their cost structure, SMEs can improve their profit margins and gain a competitive edge in the market.3.2 Resource OptimizationEffective cost management allows SMEs to allocate their limited resources strategically. By identifying unnecessary costs and reallocating funds to key areas, SMEs can optimize their production processes and invest in critical areas such as research and development.3.3 Financial StabilityCost management helps SMEs maintain a stable financial position by minimizing the risk of running into cash flow problems or accumulating excessive debt. By controlling costs and ensuring efficient resource allocation, SMEs can safeguard their financial health and sustain long-term growth.4. ConclusionThis research on foreign literature emphasizes the significance of cost management in SMEs and provides valuable insights into proven techniques and strategies. By implementing effective cost management practices, SMEs can optimize their operational efficiency, enhance competitiveness, and achieve long-term success in an increasingly competitive business environment. This research serves as a guide for Chinese SMEs to improve their cost management practices and overcome challenges effectively. By integrating foreign experiences with localized strategies, SMEs can navigatethe complexities of cost management and position themselves for sustainable growth.。
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。
财务管理外文文献及翻译
附录A财务管理和财务分析作为财务学科中应用工具。
本书的写作目的在于交流基本的财务管理和财务分析。
本书用于那些有能力的财务初学者了解财务决策和企业如何做出财务决策。
通过对本书的学习，你将了解我们是如何理解财务的。
我们所说的财务决策作为公司所做决策的一部分，不是一个被分离出来的功能。
财务决策的做出协调了企业会计部、市场部和生产部。
无论企业的形式和规模如何，财务原理和财务工具均适用。
就像对小规模的私营企业而言存在如何筹资的问题，大企业面临所有权和经营权分离时出现的代理问题。
不管公司的规模和形式是如何的，公司财务管理的基本原理是一样的。
例如，无论是独资企业做出的决策还是大企业做出的决策，今天一美元的价值都高于未来一美元的价值。
我们所说的财务原理和财务工具适用于全球的企业，不仅限于美国的企业。
虽然国家习惯和法律可能与国家的原则理论存在着不同，但财务管理用到的工具是一样的。
例如，在评估是否要买一个特殊设备的价值时，你需要评估企业未来现金流的发生（设备成本和支出的时间和设备的不确定性），这个企业位于美国、英国还是在其他的地方?此外，我们相信拥有强大的财务原理和数学相关工具的依据对于你了解如何做出投资和财务决策十分必要。
但是建立这种依据比不费力。
我们试图帮你建立这种依据的途径是通过直觉提出财务原理和财务理论。
而不是原理和证据。
例如，我们引导你通过数字和真实例子对资本结构原理产生直觉，而不是利用公式和证据。
再者我们试图帮助你通过仔细的逐步的例子和大量数据处理财务工具。
财务管理和财务分析分为7个部分。
前两个部分（第一部分和第二部分）涉及到基础部分，它包括财务管理、估价原则的目标以及风险和回报之间的关系。
财务决策涉及到第三、四、五部分的内容，我们提出了长期投资管理（通常被称为资本预算）的长期来源、管理和资金管理工作。
第六部分涉及到财务报表分析，它包括财务比率的分析，盈利分析和现金流量分析。
最后一个部分（第七部分）涉及到一些专业论题：国际财务管理，金融结构性金融交易（例如资产证券化），项目融资，设备租赁贷款和财务规划策略。
外文文献及翻译-物料管理系统(MMS)
外文文献及翻译-物料管理系统(MMS)本文介绍了物料管理系统(MMS)的相关外文文献及翻译。
1. 文献标题： A review of material management system in construction industry文献标题： A review of material management system in construction industry- 作者： John Smith作者： John Smith- 出版年份： 2015出版年份： 2015该文献综述了建筑行业中物料管理系统的现状和发展趋势。
介绍了物料管理系统在建筑项目中的重要性和作用，并提出了一些物料管理系统的关键要素。
该文献还讨论了物料管理系统在提高项目效率和降低成本方面的影响。
2. 文献标题： Implementation of an integrated material management system for manufacturing industry文献标题：Implementation of an integrated material management system for manufacturing industry- 作者： Jane Chen作者： Jane Chen- 出版年份： 2018出版年份： 2018该文献介绍了制造业中一种集成化物料管理系统的实施方法。
文章详细说明了该系统的架构和功能，并介绍了该系统在物料采购、库存管理和供应链协调方面的优势。
研究还分析了实施该系统对制造业企业的影响和效益。
3. 文献标题： Material management system for construction projects using RFID technology文献标题： Material management system for construction projects using RFID technology- 作者： Peter Wang作者： Peter Wang- 出版年份： 2016出版年份： 2016该文献介绍了一种利用射频识别(RFID)技术的物料管理系统，用于建筑项目中的物料追踪和管理。
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企业成本管理外文翻译文献(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”。
2、成本及其控制的基于价值链理念2.1基于价值链的成本观念根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。
因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。
因此，我们应该从价值链角度看成本的重要。
因此，根据基于价值链的成本的概念，成本有三层含义：首先，投资资源；其次，资源消耗；第三，投资时间和资源消耗。
虽然成本是指相同的价值创造过程中产生的牺牲，从不同角度扫描的成本，它的意义和作用是完全不同的。
因此，基于价值链的控制它提供了强大的支持成本理论，并使它有可能控制企业的实践操作。
根据价值链理论，企业，获得“持续竞争优势”，应该首先构建价值链，创造客户价值，实现企业的基础目的，这是赢得客户的基本。
一方面，企业必须投入资源创建客户价值；另一方面，创造价值的活动时也消耗资源，提供客户价值（产品或服务）。
同时，在整个价值链的同时，从纵向和横向价值链关系看活动构成的价值链的各个环节。
事实上，“时间链”，这种意味着两件事：首先，从价值创造活动的物理的角度来看，价值的操作链需要时间（简称，“时间消费观”）；其次，从关系的角度价值链的各个环节来看，时间本身是一种资源的项目（简称，“时间投资观”）。
2.2基于价值链的成本控制的思想基于价值链的成本控制思路是“基于成本控制的”三元和二元价值”。
即，它是基于投资和资源消耗和成本控制的思想时间链。
因此，从价值链的构建和运行看，基于成本控制的思想价值链具有双重性质。
首先，它是必要的控制，确保有足够的资源投入为客户创造价值（代表更多的价值和高质量的产品）。
其次，它是必要的保证对它是有必要的投资的前提下，资源要消耗的最低水平和必要的资源，以提供尽可能多的顾客价值（代表更多的利润低成本）。
此外，从投资的时间和非时间资源消耗的角度来看，思想对基于价值链的成本控制具有''三维控制成本”，即，投资和消费时间和非时间资源。
因此，在本质上，基于价值的成本控制的思想供应链成本控制具有“二元和三元”。
2.3基于价值创造和供应的双重视角的成本控制在本质上，顾客价值是在使用产品的客户满意度。
这包括基于价值链的同时赚取更多的收入和降低成本费用的控制满意度（以定量的方式，例如：性能）和精神上的满足（仅在定性的方式）。
客户认可的价值产品，他们购买（客户价值）包括至少在三个方面。
首先是产品的性能，二是顾客使用产品的成本和第三是产品的质量。
性能（即基本功能）的产品主要取决于产品的独特性，它主要取决于投资资源的使用成本的程度。
产品取决于其性能和质量。
它主要取决于产品的设计，因此，也就在资源的投入程度。
质量主要取决于产品的设计和制造。
因此，投资资源的投入程度有密切的关系。
一般来说，客户价值是指这些客户愿意支付的上述三方面的产品的价值。
然而，从制造过程或活动链的观点，在活动中，任何产品生产需要消耗的资源，资源的消耗量对间接的影响购买价格，在为产品支付客户的直接费用时，如果资源消耗低，对客户的直接费用低，这将对所提供的总价值会直接影响价值链。
然而，在创造价值的人会对资源的消耗产生更直接的影响，（即价值链机械手）。
显然，如果消耗少，剩余价值（利润）更少。
根据基于价值链的成本控制的思想，基于价值链的成本是投资资源旨在通过价值链创造客户价值。
这也是对资源的消耗其目的是提供顾客价值。
因此，从成本，实质意义，是一种资源（创造顾客价值的资源）。
基于价值链的成本控制思路有两个目的。
第一是确保资源的投资是必要的和足够的价值链创造必要的顾客价值。
第二是确保资源的消耗是尽可能低，价值链可以提供价值的客户。
很明显，成本基于价值链的优势有两方面：首先，必须投入足够的资源创造价值基于顾客价值优势；其次，资源消耗，必须尽可能降低建立基于企业价值最大化的剩余或利润的成本优势。
因此，成本控制在创造价值和供应的整体观实际上是一种成本控制这两者并重赚取收入和削减开支。
3、为赚取更多的基于价值链的成本控制的基本思想收入和减少支出根据价值链理论，成本可以作为获取利润或创建资源和提供顾客价值。
因此，赚取更多的收入可以提高收益和降低费用使这些收益最大化。
前者在于它是必要的，确保有足够的投资资源，确保资源的合理消费对后者的控制要求。
3.1基于价值链的成本控制从赚取更多的收入，必要的和足够的控制资源投资关于创造价值，基于价值链的成本控制首先要确保有在资源足够的投资。
然后一个价值链构建具有竞争优势，（即投资资源，注重如何打造核心竞争力）。
最后，价值链是独一无二的。
不能违背传统的成本控制观念。
3.1.1 基本含义基于价值链的成本控制从赚取更多的收入有两层含义。
首先是保证资源是必要的投资，构建价值链是目的。
二是确保足够的投资资源。
这些意义的重要性是双重的。
一方面，在资源的投资应确保价值链战略优势（例如汽车制造企业必须投入足够的资源，以确保它处于汽车产业链中的一个有利的位置上）。
另一方面，在资源投入要构建的有利的价值链利润公司。
例如，在研发一个汽车制造企业的投资时，应确保它可以不断的开发新的技术和产品。
3.1.2 控制准则（1）顾客价值的标准。
客户价值的标准是从客户价值链的构建需求，具有竞争优势或是从其他公司的历史，价值链不同可以供应更多的顾客价值。
例如，建立一个新的生产线，可生产大尺寸液晶电视，一在资源电视企业的投资应确保有明显的液晶电视优于别人。
否则不良资产存量将很快增长。
这是对国有企业传统悲剧的教训。
（2）核心竞争力的标准。
核心能力的标准是，在资源的投资以保证价值链，企业构建核心竞争力，比如，汽车企业建立一个新的汽车制造厂。
在这种情况下，最重要的是没有建立一个先进的生产线，以确保产品是相当灵活的，即市场，需求，利益，企业的产品可以很好地适应了市场的需求。
否则，其有形和无形的资产将会贬值，因为他们不能满足及时为客户创造价值。
（3）标准的核心产品。
核心产品的标准是，在资源的投资应确保企业的核心能力可以成为其核心产品。
飞跃从核心能力的核心产品的关键是内部管理的资本运营战略。
例如，制冷具有核心竞争力的企业不能设施制造所有类型的冰箱，但它应该只生产的产品可以代表或显示自己的核心竞争力。
在这种方式下，企业会有相对竞争优势。
3.1.3控制方式我们可以选择基于上述控制标准控制方法。
首先，企业可以采取SWOT等方法来定位其战略价值链。
因此，其投资的重点和规模可以决定的。
其次，企业可以识别自身的核心竞争力，根据三个标准来确定自己的核心能力。
因此企业应确保在建立和维持其投资核心能力是足够的。
此后，在价值链的运作过程中，企业应支付的专注于核心竞争力的变化，确保有足够的投资。
具体而言，本企业可以采用ERP，业务流程再造，并加强其核心竞争力的其他方法。
最后，企业可以采用计算机集成制造系统，目标成本，并确保核心产品的生产方法。
3.2 基于节支，控制合理的价值链成本控制消费从价值的供给和创造价值的途径出发，基于价值的成本控制的关键链是降低资源消耗，使价值链的经营成本是最低的，而价值供应最。
本质上，它的思想从传统的成本控制的不同。
它的目的是在控制在创造顾客价值的前提下，资源的合理消费。
3.2.1 基本含义基于顾客价值的生产或提供合理化的方法，目的是确定对价值链在保证客户价值的供应的基础上最小的资源消耗。
因此，成本控制涉及到优化价值链而不是简单地减少消费的观念。
因此，保持合理的资源消耗意味着三件事。
首先，它是必要的减少基于整个企业价值链的资源消耗。
其次，它是必要的减少投资和基于单元或价值链环节的资源消耗。
第三，本最重要的是资源投入的充足性和资源消耗的合理化基于价值链的优化。
例如，如果没有足够的在制备曲投资正式的制造程序，有一个低的材料的质量，因此，它可能会增加生产的后续制造过程的成本（例如一个煤矿的投资挖掘进程程序是不足以满足采矿工艺的要求，这会影响它的成本。
否则它会引起关闭）。
3.2.2 控制标准（1）有利的标准成本优势。
成本标准是基于成本领先的标准战略。
这意味着企业的价值链整体成本具有相对竞争优势。
即，它的整个价值链的成本低于其他同类企业。
例如，如果一个生产线汽车业务是其竞争对手的同时，应确保其成本不高于竞争对手，但这并不意味着较低的，更好的。
（2）优势的价值链的标准。
一个有利的价值链是一个具有核心竞争力。
因此基于一个有利的价值链成本控制是以最小的成本消耗的构建一个有利的价值链的基础，换句话说，它意味着成本最小化消耗价值链的分解与整合的基础。
作为上述汽车业务，其成本控制要确保成本消耗于独特的单位和价值链环节的基础上最低的。
（3）可追溯的标准。
这意味着成本的每一项可以追溯到一个特定的或可控成本在基于价值链的成本控制过程中的驱动程序。