评估成本控制系统[文献翻译]
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）。
管理系统的成本控制与效益评估
管理系统的成本控制与效益评估随着企业规模的扩大和业务的复杂化，管理系统在企业中的作用日益凸显。
一个高效的管理系统可以帮助企业提高运营效率、降低成本、优化资源配置，从而实现持续稳定的发展。
然而，建立和维护一个完善的管理系统需要投入大量的成本，因此如何控制管理系统的成本并评估其效益成为企业管理者面临的重要问题之一。
一、管理系统成本控制1. 确定需求：在建立管理系统之前，首先需要明确企业的实际需求。
只有深入了解企业的业务特点、发展阶段和管理痛点，才能有针对性地建立管理系统，避免不必要的投入。
2. 合理规划：在制定管理系统的建设方案时，要根据企业的实际情况进行合理规划。
避免盲目跟风或一味扩大投入，应该根据需求和预期效益来确定投入规模和重点。
3. 控制实施成本：在管理系统建设的实施过程中，要严格控制各项成本，包括人力成本、软件采购成本、培训成本等。
可以通过招标采购、资源共享等方式降低成本。
4. 提高效率：提高管理系统建设的效率也是控制成本的重要手段。
合理安排项目进度，避免资源浪费和重复投入，确保项目按时、按质完成。
5. 精细管理：在管理系统建设过程中，要进行精细化管理，及时发现和解决问题，避免因疏漏导致成本的不必要增加。
二、管理系统效益评估1. 数据分析：建立管理系统后，需要通过数据分析来评估系统的效益。
可以从生产效率、成本控制、员工满意度等多个维度进行评估，客观反映管理系统的实际效果。
2. 指标评估：制定科学合理的评估指标是评估管理系统效益的关键。
可以根据企业的具体情况确定关键绩效指标，建立评估体系，定期进行评估和调整。
3. 绩效考核：将管理系统的效益纳入企业绩效考核体系中，与企业整体目标相结合，形成有效的激励机制，推动管理系统的持续改进和优化。
4. 用户反馈：管理系统的效益评估还需要考虑用户的反馈意见。
通过定期调查和沟通，了解用户对管理系统的使用体验和改进建议，及时调整和优化系统功能。
5. 持续改进：管理系统的效益评估是一个持续改进的过程。
成本系统控制
成本系统控制在激烈的竞争环境中,了解每个产品或服务的成本,识别哪些是盈利的,哪些对间接费用和最终盈利能力有贡献,是十分重要的.因为,基于这些成本信息的管理决策和行为将影响到企业的盈利能力和生存如何获得一个有效的成本系统近年来,全球经济的一体化使企业面临着日益激烈的竞争.特别是中国加入WTO以后,随着国内市场的逐步开放,国外的技术、资金、先进的管理和服务理念大量进入,企业将可能面临着市场被瓜分和盈利空间逐步缩小的挑战.在如此激烈的竞争环境中,了解每个产品或服务的成本,识别哪些是盈利的,或至少哪些对间接费用和最终盈利能力是有贡献的,是十分重要的,因为基于这些成本信息的管理决策和行为将影响到企业的盈利能力和生存.因此,国内企业如果要保持并增强竞争优势,必须拥有一个有效的成本系统,支持帮助管理者寻求途径改善企业经营效率,提高竞争力.同时,由于竞争日益激烈和全球化,企业的生产经营环境也发生了巨大的变化.先进制造技术与信息技术的蓬勃发展,使企业的成本结构和管理模式大为改变.一些企业的成本系统,特别是传统的以数量为基础的成本系统,已不能适应当今自动化程度越来越高的新环境.新的成本计算方法和新的成本管理理念,如作业成本法ActivityBasedCosting,ABC,也正是在这种需求之下产生的.目前,国内外许多先进的企业都已经或准备实施新的成本系统如 ABC,以提高效率.当然,实施新的成本系统是需要成本的,比如投入大量的计算机设备和培训费用等,但更重要的是,如果依赖旧的成本系统,或许损失更大例如,成品定价、产品选择、供应商与客户的确定等决策的失误、错过改善经营效率的机会等.因此,成本系统是否需要更换是一个成本-收益的权衡问题.企业的管理者首先必须清楚：目前所依赖的成本系统是否有效是否严重扭曲了成本信息而左右了企业的管理决策和行为等等.然后考虑的问题才是如何改进或更新现有的成本系统.但并不是所有企业的管理者对上述问题都有明确的答案并意识到这些问题的重要性.有效成本系统的重要性一个有效的企业的成本系统,必须满足：1成本系统的设计以“准确定义和计量成本”为出发点；2正确反映企业的产品或服务和其成本之间的因果关系； 3成本系统得以恰当的运用.换句话说,一个有效的成本系统提供的信息应具有以下特点：首先,成本信息必须是相对准确的.成本信息应足够地接近并反映现实,而且不会导致管理人员做出错误的决策,当然,准确并不一定意味着成本精确到小数点后的五位.第二,成本信息必须是相关的.即成本信息必须以与决策相关的方式予以识别和存储.比如,一些决策需要建立在历史成本的基础之上,而另外一些决策则需建立在面向未来的现金流量的基础之上.这需要成本系统具有弹性,能够提供决策相关的信息.第三,成本信息必须支持各种类型的管理决策.一个设计良好的、有效的成本系统如作业成本制度对企业特别是处于竞争激烈的环境中的企业的重要作用还有：通过对成本动因的识别和对企业作业流程的透视,在成本控制、流程再造、全面质量管理、企业持续改善等方面,提供有价值的信息,从而使企业的作业与流程更加有效率.既然成本系统对企业来说这么重要,如果现有的成本系统的设计不能反映企业的生产经营,或者已经过时,而它的管理者又不清楚它的限制,则可能在决策、规划、控制时过于依赖现有的成本系统,从而对企业产生非常不利的结果.判断成本系统有效性的方法一般,管理人员可通过两种方法了解企业现行成本系统的有效性.第一种方法较为直接,需要对公司的成本系统进行深入的分析和研究；第二种方法则是通过考察是否出现了不恰当或过时成本系统的征兆来判断.直接检视产品、流程与成本系统的特点以判断成本系统是否有效这种检视方法,通过直接分析公司的产品、业务流程与成本系统设计的特点及相互关系来判断成本系统的有效性.内容如下：1检视公司流程及不同产品在不同流程的资源消耗的复杂程度和异质性；2考察成本系统如何将资源消耗分配至期间,即成本支出资本化和费用化如何划分；3考察成本的构成；直接和间接成本的区分；如何归集间接成本；采用何种分配基础将间接成本分配至产品／服务是否数量为基础；这些成本的归集与分配反映资源转化为产出的流程的程度如何4考察成本系统是否涵盖了企业全部的价值链5考察分配至产品或服务的成本,被会计准则影响的程度如何即该成本系统是否是为了外部报告而设计的通过综合考虑上述几点,将可发掘企业的成本系统在功能上是否适当以及是否足够.例如,一个企业生产多种产品,每个产品需要多个不同的生产工序,并且不同产品在不同的加工程序中的消耗加工程度不同.如果成本系统没有反映这些特点,则表明成本系统也许不能合理地反映资源转化为产出的过程.除了直接检查成本系统功能上的恰当性以外,还可直接检查企业成本系统的下列情况：6企业成本系统是否随着组织内外环境的变化而改变如果成本系统缺乏弹性,则容易成为过时的系统而不易发挥应有的管理功能.比如,当企业的生产线转变成自动化作业模式时,若成本系统不能反映上述变化或未有相应的改变,则企业必须思考其过时的可能性.7企业成本信息报告的周期多长成本系统是“成本控制导向”还是“成本管理导向”前者考察成本系统的及时性；后者则考察现行成本系统能否为企业事先的预防及规划而不是事后的控制提供有价值的信息.通过考察不恰当或已过时的成本系统的征兆评价现行成本系统的有效性前面的直接考察方法虽然可以产生有用的检查结果,但是,它有两项主要的局限性：第一,深入地分析企业的业务流程和成本系统的设计,成本昂贵.第二,企业成本系统是否得以恰当合理的利用,通过直接考察的方法很难得出有力的结论.因为,员工的接受程度、员工使用成本系统的情况、以及管理人员对成本信息的运用等可能都会大大影响成本系统的功用和成效.因此,公司管理人员耗费大量人力物力直接检查成本系统是否有效之前,他们应首先考虑采用非直接的方法对企业的成本系统进行评估.这种间接的检视方法,主要透过对成本系统因不足所产生的问题征兆,来评估现行成本系统的有效性.比如,企业的成本系统无法解释利润高低的理由,或者产生了无法解释的成本差异等,则表明企业的成本系统可能已经失效或不敷使用了.管理人员如果发现现行系统具有较多的问题征兆时,则应可以较自信地花费更大的精力进行更深入的直接调查,包括直接检查其成本系统的特性.不恰当或过时成本系统的征兆成本系统的问题征兆可能有内外两个主要来源：一是利用成本系统的信息进行决策并采取行动后的结果,来自公司层、竞争者、客户对成本系统的反应,为“外部征兆”.外部征兆又进一步划分为获利面、成本面、产品定价决策面,分别从产品账面获利性、成本、定价决策的三个角度归类.二是考察内部客户职能经理,如产品经理、工程师运用成本系统出现的问题,则称之为“内部征兆”.外部征兆获利面难加工的产品虽未调高价位,但成本系统仍显示其具有较高的盈利能力.一般来说,那些生产工艺复杂、或需要更多额外检查或返工的产品,相对于其它较易制造的产品,由于增加了作业,生产成本会较高.在未调高价位的情况下它的利润会偏低,甚至没有利润.如果企业现行的成本系统显示这些难加工的产品虽定价不高但仍具有较高的获利空间,则表示该系统也许没能报告真实的产品成本信息.产品利润难以或无法解释.有效的成本系统应可以让使用者明白产品或服务利润率高或低的理由,若企业不能根据成本系统提供的信息合理地解释产品或服务的利润时,则表示成本系统本身的设计已无法反映资源流向产品／服务的过程.经理人员想放弃被报告为有利润的产品.一般来说,产品经理应清楚产品生产的难易程度,而销售经理则应知道哪些产品的定价缺乏竞争性.因此,如果他们一致认为应该放弃的产品线,账面上却显示有利润,这很可能表示成本系统没有捕捉到产品生产及销售服务的复杂性引发的成本.产品组合包含更多被报告为具有较高利润的产品,但整体获利却未增加.一般而言,若产品组合中含有较多利润率高的产品,企业整体获利会提高.但如果实际情况相反,则可能意味着企业的成本系统提供的成本信息不准确.企业认为自己拥有高利润率的产品或服务市场,但竞争者却没有表现出很大的兴趣.如果管理层根据成本系统提供的信息发现,公司拥有超常报酬的产品或服务市场,这个市场尽管不具有高度的进入障碍,但竞争者却没有表现出很大的兴趣进入该市场,则很有可能是成本系统对某些产品或服务的成本低估了,企业原以为高利润的产品实际上是亏损产品.还有的企业可能发现竞争者购买自己生产的产品重新包装后出售.由于建立在错误的成本信息基础上,该企业的产品售价低于竞争者的生产成本.成本面存在大量且不能解释的成本差异.当成本系统产生许多不能解释的成本差异时,这表示系统可能无法反映公司产品的流程或产品组合的成本.经常延迟且困难解答大部分成本相关问题.有效的成本系统应该可以及时提供大部分的成本相关问题的答案,以供决策使用.但如果使用者经常需要等待很长时间才能获得问题的答案或者得不到答案,则表示该成本系统的功能存在问题,可能已无法满足管理需要.会计人员经常花费很多时间研究不同的成本问题.如果导致会计人员经常为了一些决策问题如大批量的外部采购决策额外花费很多时间进行专门的研究,这表明成本系统不能提供决策相关的成本信息,已不能满足当前的管理需要.产品定价决策面经常损失赢得定价较低高的竞标.一般而言,企业对于想取得的定单的报价会偏低,如果发现情况正好相反,企业经常损失赢得定价偏低高的竞标时,则企业的成本系统的设计或操作可能已发生问题了.当价格提高时,客户不会减少采购量.一般,顾客可能从来都不希望企业提高产品的售价.当一个企业意识到他们产品的定价太低而提高售价,但顾客对产品售价的提高并没有强烈的反应,或者虽有抱怨,但仍会采购差异不大的数量；或者企业的销售量只有轻微的萎缩,这表明市场印证了管理人员的直觉：成本信息可能是错误的.竞争者尤其是小规模的竞争者生产销售的产品,与企业大量生产销售的相同产品相比,定价明显偏低.一般情况下,当企业生产销售的产品数量比竞争对手量大时,由于具有规模优势,成本会降低,因此也就会以较低的产品定价,以提高市场占有率.但是,如果企业的成本系统将成本平均分摊给所有产品线,导致大批量生产的产品承担部分小批量产品的成本时,就无法看出大量生产的产品的低成本优势.因此如果企业大批量生产销售的产品成本或定价比小规模竞争者的定价还高时,则显示此成本系供应商对零件的报价比企业预期的低.需要进行“零件是自制还是外购”决策的企业可以通过将供应商的报价与自己的生产成本进行比较,来检查成本系统是否有效.如果供应商的报价与企业的生产成本差异很大,则表明企业的成本系统可能出现问题.例如,如果供应商的报价低于产品的变动成本,且没有信息表明供应商的生产更具效率,这时企业需要成立专门的小组来调查产品是否实际上可以如此低成本地自制,尽管成本系统提供的信息相反.内部征兆管理人员对预算和成本报告缺乏兴趣.预算和成本报告应具有一定的管理功能,如果企业的管理人员不重视预算和成本报告,则可能表明成本系统产生的信息不正确,该成本系统可能已过时或失去价值.经理和工程师使用私有的成本系统.一般,经理和工程师非常熟悉企业的运作过程,如果他们舍弃公司现有的成本系统而自行开发使用自认为能计算出较正确的成本的“系统”,这可能表明企业当前正式的成本系统已经过时了.需要强调的一点是,并不是说出现上述各个问题征兆,就一定表明企业的成本系统已过时.原因是每一种征兆的出现还可能是其它因素造成的结果.例如,“竞争者的价格不合理地低”,可能是因为竞争者拥有的成本系统已过时,但是,也有可能是企业本身的经营非常没有效率.相同地,如果企业的经理缺乏对公司成本信息的兴趣,这也许是因为他们没有足够的训练,而不是因为成本系统本身不好.但是,如果企业同时有多个问题征兆发生,那么,就有理由推断企业的成本系统有很大的概率可能性已不恰当或过时了.对企业成本系统有效性的调查为了对中国企业现行成本系统的有效性有更多的了解,我们进行了一个小规模的调查.根据过时成本系统可能具有的问题征兆,我们设计了一份调查问卷,选取了武汉及周遍地区的企业管理人员为调查对象,共取得有效问卷72份.受访者绝大部分来自内资企业,占%,其次是中外合资企业,占%.这些企业中有%的企业属于电子／通讯业,其次是一般制造业%和服务业.此外有超过2／3的企业的全职员工人数在500人以下,因此我们调查的对象以中小企业为主.受访者绝大多数是公司的高层或中层管理人员占%.全体受访人员中%的人员从事会计／财务职务,%的人员为企业的行政管理人员,%的人员从事市场／营销,其他占%.他们在被访公司的平均服务年限为年,在目前职位供职年限平均年.被访者具有一定的管理经验对于我们了解中国企业经营与决策依赖的成本系统所产生的“过时”征兆非常重要.因此,我们要求管理者回答“有多大权利支配公司分配给所在部门的资源”.72人中有69人进行了回答,平均回答的分数为回答范围是1～10,1表示无权,10表示全权.这表明被访人员有相当大的权利支配资源.我们还调查了被访者参与决策、营运或其它职务“的程度..有67位被访者回答了我们的问题,三个备选子项中”与公司之策略形成有关的决策“的平均回答为%,”与公司之例行公事、日常营运有关的决策“的平均回答为%,对”其它职务“的平均回答为%.总的来说,从上述被访者的职位、支配资源的权利以及服务年限等基本统计数据可以看出,他们有足够的资历来回答决策方面的相关问题.应该说明的是,如果按照被访者的职位如生产、销售、所在行业等因素对样本进行进一步的分组,可能会更好地洞察企业的成本系统的有效程度.调查结果及分析表中列出的是受访者对于其在过去的二年中,本身及公司内与受访者较熟悉的有类似职位和责任的其他人曾遇到各项不恰当或过时成本系统征兆频率的回答,按照遇到的频率由高至低排列.在“平均回答分数”一栏中,显示的是受访者对碰到这些征兆的频率的平均回答分数.我们使用的分数区间是1至5,1代表从未遇到,5则代表经常不断地遇到.因此平均分数越高,表示在过去的二年中越经常遇到某些征兆.值得注意的是,表中对每种征兆的回答人数小于样本量72.原因是尽管我们收到了72份有效问卷,但并不是每一位被访者都回答了我们全部的问题,有的被访者可能对所问及的某一问题从没有接触过.如果被访者对给定的征兆没有回答,或选择了选项“知识不足”或“不适用”,我们在计算回答分数.对于企业的管理者而言,使用公司的成本信息进行相关决策时,几乎都会至少“有时”经历到前面所提及的每一个不恰当或过时成本系统的征兆.在问卷提出的11 项征兆中,就有3项的平均回答分数在分以上,有4项的平均回答分数位于到之间.11项征兆中,10项的平均回答分数在2分“有时”或以上.表中显示,被访者最常遇到的问题是“发现竞争者的价格显得不切合实际地低”,平均回答分数是分.有%的被访者经常“4”分或经常不断地“5”分经历这种现象.还有其它一半以上的被访者有时或偶尔会遇见这种情况.当然,发现“竞争者的价格显得不切合实际地低”,并不一定是由于公司本身的成本系统不够完善而高估了自身产品的成本,还有可能是因为其它因素如竞争者倾销等导致了该结果.但如果企业管理者经常遇到此情况,且经过调查发现竞争者的产品或服务成本确实很低,而企业各方面的营运情况、产品／服务组合、规模等,皆与竞争者相差不远,则企业管理层就必须反省是否现行的成本系统的设计或运作产生了问题,才导致这种不合理的现象.其次,被访者也发现“顾客不会因为价格的上扬而大量减低采购量”,平均回答分数为分.有% 的被访者回答是“4”经常地.这种情况,可能显示样本中相当大比例的企业的成本系统低估了产品的成本.另外,“需要请会计部门进行特别的研究”,平均回答分数是分.%的被访者回答“经常地”或“经常不断地”；一半以上的被访者回答“有时”或“偶尔”.当企业的成本系统无法及时提供准确的成本资料,而导致了冗长的专门的研究程序时,该成本系统很可能需要更新了.另外,从表中还可以看出企业管理人员有时或经常“发现很难解释竞标输赢之理由”分、“发现拥有高利润率的产品市场,而竞争者却没有对该市场表现出很大的兴趣”分、“发现公司被报告出的产品成本,会随公司遵行新的财务会计规则而改变”分和“发现供应者的报价比预期的低”分.综上可以看出样本中许多企业目前的成本系统好象并没能有效地协助管理者制定策略性决策,如产品定价、竞标决策等.最后一点的发现是：有%的被访者表示他们“从未”“使用私自的成本会计信息,而不是公司正式的成本会计信息”分.这意味着企业的管理人员即使遇到了许多不恰当或过时成本系统可能的征兆,仍倾向于继续沿用公司正式的成本系统.当然,他们也许在实际的行动和决策中对成本信息作了主观的非正式的调整,但是,过时成本系统征兆的调查发现也表明,即使作了这些调整,他们也不足以补偿成本系统使用中带来的缺陷.前面的小规模的调查结果显示,当被调查的管理人员利用他们企业当前的成本信息从事相关的决策时,几乎都会或“经常”或“偶尔”地碰到许多问题,因此我们有理由推断,样本中的许多企业的成本系统已经不合适或过时了.但是,管理层似乎仍然依赖现有的成本系统从事关系到企业生存的战略管理决策.可以想象,制定的战略无论从理论上讲多完美,但如果该战略建立在错误的产品成本信息之上,在日益竞争激烈的市场环境中,企业必定会失败.。
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。
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。
成本控制外文翻译
成本控制外文翻译企业成本控制外文翻译有英文原文和翻译英文：36863字符中文：10000多字企业的特点与内部控制重大弱点对萨班斯法案第404评估Stephen Bryan威克森林大学巴布科克管理学院Steven Lilien纽约州立大学巴鲁学院摘要著名的萨班斯法案（SOX）要求公司评估其内部控制的财务报告并且报告存在的重大错误，这些重大错误石油公公会计监督委员会规定的。
基于早期的证据，我们发现，那些有重大错误的企业，和他们相对应的产业同行相比，他们的决策者团队更小更糟。
我们还发现，那些有重大错误的企业，平均上，具有较高的投资和风险系数，也就是这些公司拥有市场提供给他们的更高的折扣。
从宏观经济学的角度看，那些报告有重大错误的公司的市场总价值只有S＆P500强企业的市场价值的1.28％。
最后，虽然我们将不良股票归纳在重大错误的报告中，通过一个很小的间隔，这些是无不足道的。
建立小企业，在对于所有企业来说建立企业都是非常高成本的环境下，貌似是非常不公平的。
萨班斯法案是否会带来企业效益，通过更好地运作，降低资金成本，或其他方式还有待观察。
此外，如果这些利益实现，是否应该，实际上是立法的，是一个有争议的问题的。
虽然有些人坚持认为萨班斯法案会减少盈余管理，公司继续通过盈余管理盈余预估。
此外，虽然美国证券交易委员会的注册G号，也立法颁布萨班斯法案的一部分，使系统“通过试算收入的”有管理的披露更为透明，它不能行使收益控制权的和解进程，企业使用这两种设置，满足分析师估计。
Characteristics of Firms with Material Weaknesses in Internal Control: An Assessment of Section 404 of Sarbanes OxleyStephen BryanBabcock Graduate School of ManagementWake Forest UniversitySteven LilienBaruch CollegeCity University of New YorkAbstract The legislation known as Sarbanes Oxley (SOX) requires firms to assess their internal controls over financial reporting and to report material weaknesses, as defined by the Public Accounting Oversight Board. Based upon early evidence, we find that firms with materialweaknesses are, on average, both smaller and worse performers than their matched industry counterparts. We also find that firms with material weaknesses, on average, have higher betas, suggesting a higher discount by the market for these firms. From a macro-economic view, the total market value of firms with reported material weaknesses is only 1.28% of the market value of the S&P 500 firms. Finally, although we document negative stock returns on the date of the announcement of the material weakness, over a narrow interval, the returns are insignificant. Identifying small firms that collectively constitute a minor portion of the economy at a very high cost to all public firms seems out of balance. Whether SOX will yield benefits to corporations through better operations, reduced cost of capital, or other means remains to be seen. Moreover, if these benefits materialize, whether they should, in effect, be legislated is a matter of debate. Although some maintain that SOX will reduce earnings management, firms continue to manage earnings through pro forma earnings. Furthermore, although t he SEC’s Reg G, also enacted as part of SOX legislation, makes the “managed disclosure system” through pro forma earnings more transparent, it fails to exercise control over the reconciliation process that firms use both to set and to meet analyst earnings estimate.。
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原文：Assessment of cost control systemsThe most important function that facilitates construction organizations to accomplish profit maximization is cost control. However, the absence of a well established cost control system has caused failures to many Thai contractors especially during the current economic recession period. To comprehensively understand cost control systems in practice, this study theoretically assessed effectiveness as well as the deficiencies of the 'traditional' systems the 'effective' systems. In addition, by contrasting what are found in 'effective' systems but not found in 'traditional' systems, critical attributes most contributing to the systems' successfulness were identified so that the improvement steps can be suitably prioritized. The validated findings indicated remarkable contrasts between 'traditional' and 'effective' systems. Two critical aspects, including advancement of cost control framework and systematic participation of site personnel in cost control, were found to be the major differences. Interestingly, similar conditions were encountered in various countries such as Greece, Pakistan and Australia; hence suggestions from this study could be internationally useful.In actuality, contractors perceive cost control as a pre-requisite factor towards profit maximization. An unprecedented growth in the Thai construction industry since the late 1980s had rotated the market to be the contractors' in which high profit margin could be facilely accommodated in bid quotation. A roll of forthcoming projects continually offered and contracted without intermission thus allowed contractors to luxuriate in advanced payment and credit from suppliers. This healthy cash flow situation, unfortunately, could be predominant over real profit materialization. Actual symptoms of unsystematic cost control in most Thai construction companies have been concealed until apparent recessionof the economy in 1997. Severe declination of the Thai GDP and construction growth rates shown has given rise to business failures in many organizations. Equally worse, for the others surviving, extremity of nightmares in the ultimately low-demand market is still unpredictable.Cost control systemDespite extensive literatures reviewed in cost control, an integrated view of the system was not portrayed. The system functions were mostly discussed in isolated fashion, for instance, estimating budgeting, monitoring and analysing, and reporting. Furthermore, most previous research works concentrated more on theoretical concepts rather than operation in the real-complicated environment.Applying a synergetic approach, the integrated view of the cost control system is proposed to enhance value of past efforts. As a main framework, the cost control system in this paper is defined as a kind of information system that aims to provide management with timely and accurate cost information so that timely proper corrective actions can be taken. In addition, management information can be stored in a historical database and, in turn, serves as a feedback for future estimation. The system consists of three main parts, namely, cost control framework, cost control functions and management information.To solidify a specific set of objectives, a pre-survey of existing cost control systems in Thai large-scale construction organizations was primarily conducted. A contact list of the top 100 organizations in terms of turnover was achieved through collaboration with the Thai Contractors Association (TCA). Each contract ever handled by these organizations covers a project area equivalent to over 30000 or has approximate value of more than 100 million Baht (3 million $US). Introductory letters were sent to the top 100 contractors requesting assistance on the preliminary survey of their cost control systems. Telephone interviews were followed up. Two focal points regarding the recent development of cost controlsystem and the system's ability to indicate the on-going cost status of each work item were investigated.The result elaborated indicated that the cost control systems in most organizations have not been changed much from the past. Out of 100 organizations, only five have initiated a development plan and only two of them have successfully implemented their cost control systems. Based upon this finding, two types of the system can be categorized. First, the 'traditional' system, commonly found in most organizations, is the system that has never been seriously developed and implemented. Secondly, the 'effective' system is the system that has been seriously and continuously improved until management information that facilitates decision making for timely and proper corrective actions as well as estimating process in future projects can be obtained. This type of system, unfortunately, is exceptionally found in a few organizations.ObjectivesTo achieve better understanding of how the existing systems in real practices are being operated and thereby formulate focal aspects for improvement, the specific objectives of this paper were to: • Conduct a compa rative assessment between 'traditional' and 'effective' cost control systems in accordance with the integrated system view including cost control framework, cost control functions and management information.• Identify critical attributes that most contrib ute to the system successfulness by contrasting what are found in 'effective' systems but not found in 'traditional' systems.MethodologyQualitative research, particularly 'case study', that persuades through rich depiction and strategic comparison across cases (Firestone, 1987), was chosen as the key methodology in this study. For cases sampling, the 'theory based' and 'typical case' strategies proposed by KUZEL (1992)and Patton (1980) was ground for selecting the cases of 'effective' and 'traditional' cost control systems, respectively. Besides, the 'multiple case' strategy (Yin, 1991) that can add confidence to findings was also applied. Because of the classified nature of cost information, most organizations, unfortunately, were reluctant to allow researchers an in-depth investigation. Two organizations that qualified as 'traditional' systems were volunteers and the two organizations that qualified as 'effective' systems were persuaded to participate in the assessment. The profiles of the sampled organizations are shown in Table 2. It should be noted that the names of the cases have been changed by randomly assigned the sequence A, B, C, D for confidentiality and unbiased analysis.Measure identification and system assessmentBased on the integrated view of the cost control system shown in, this section selectively elaborates substantial aspects and essence of each component, thereby identifying measures that enable system evaluation. To maintain continuity, comparative discussion of the assessed results among the four cases is also presented. This section consists of two main parts including (1) cost control framework, and (2) cost control functions and management information.Cost control frameworkThis part consists of three substantial factors, namely Work Breakdown Structure (WBS), Cost Code and Earned Value Concept. The essence of these factors was widely discussed by many researchers. It is well accepted that these factors must be appropriately employed as a critical frame for cost control system. With well-established framework, management can systematically manage the project in small manageable fashion and will not be overwhelmed by information explosion during construction phase. A pattern of proper cost control framework is illustratedWork breakdown structureA task-oriented family tree of activities widely known as WBS is indispensable for project cost control. Unemployment or improper design of this structure can cause a chain of deficiencies in all cost control functions. Commencing with estimating and budgeting, work items may be duplicated, overlooked, or shelter inadequate details. This ineffective control reference, therefore, cannot be served as a guideline for systematic monitoring as well as comprehensive analysing. Finally, an evaluation of project outcome and establishment of historical cost data can also be ineffective.Systematic structureThe project must be partitioned into manageable elements of work for which budgets and expenditures can be systematically controlled. Formation of the WBS must begin by subdividing, or partitioning the project objective into successively smaller work elements until the lowest level to be reported on or controlled is reached.Compliance with accounting codeWhen an accounting system is integrated within the cost control system, not only data processing can be substantially speeded up but also many frauds can be avoided. For instance, the account payable checking system can directly verify whether invoices of each work item are still under-budget and should be paid or not. Furthermore, account reports generated at head office and job cost reports generated at site can be crosschecked for ensuring accuracy.Cost statusIf the company employs the earned value concept, cost status at a given progress can be identified. The cost status can be defined as Cost status = earned value — total actual expenditure used to accomplish a given earned progress; when (Positive value = underrun, negative value = overrun), and Earned value = budget unit price x actual quantity in placeBy identifying the cost status, management gains an insight on whether and how much, at a given progress, the total actual expenditure of each item has been over or under the established budget. At a given progress, the cost status can be identified before the finishing of the work item so that timely proper corrective actions can be taken before being too late. Significantly, an effective report format should contain both: (1) comparison among actual quantity in place or percent progress, budget and total actual expenditure that is used to accomplish the earned progress, and (2) calculated earned value and cost status.Cost control functionsReferring to the previous part, the assessment of the control framework probably enables the author to summarize effectiveness as well as deficiencies of each audited system. However, to acquire more confidence and a richer picture, assessment of each control function has to be taken into account. Subjected to research constraints, efforts spent in this section did not try to cope with all excessive detail in real practices, yet it valuably covers all critical aspects.This part broke down into seven sub-sections consisting of one supported function estimating and six functions for cost control budgeting, monitoring, analysing, reporting, corrective action, and post-evaluating. The cost control function breakdown structure shown illustrates major components in each function.Advancement of cost control frameworkThe results indicated that control framework applied in the 'effective' system incorporated more advanced theoretical framework than the 'ineffective' system. Three critical advancements were found to be successful contributions for effective system functions. First, one integrated control frame (WBS and CBS) sheltering adequate level of detail facilitates monitoring of actual expenditures of each work item in terms of activity progress. Secondly, incorporated with application of theearned value concept, cost status can be identified before finishing of each work item, thus allowing timely and proper corrective actions. Thirdly, the integration of an accounting system within the cost control system not only substantially synchronizes on-site and head office data transferring but also ensures accuracy and consistency of the control mechanism.Systematic participation of site personnel in cost controlAnother critical difference between 'effective' and 'ineffective' systems is systematic participation of site personnel in cost control. The 'effective' system involving participation of project manager (site) in the decision for budget allocation enables in achieving a realistic budget and transferring the goals of the company to on-site management. Then, clarity of site responsibilities in monitoring, analysing and reporting the cost status do motivate site personnel to consciously exercise corrective actions on daily basis.In view of the whole system, the results of the case studies clearly showed that both organizations with 'ineffective' control framework also do not encourage the site participation programme. Practically, the head office does not let site personnel know the budget and assigns them control only in terms of quantity. For cost monitoring, analysing and reporting, the responsibility is taken by accountants who can generate information based on bills and invoices. As a result, the generated cost information cannot reflect the real on-site situation and cannot provide great benefits to management to take proper and timely corrective actions. On the other hand, the others with 'effective' control framework also have systematic participation of site personnel in cost control, which undoubtedly contributes to the goal achievement. To improve the 'ineffective' system, the first appropriate pace would fall in advancing the cost control framework. After this advancement is significantly improved, the concentration can be switched to the systematicparticipation of site personnel in cost control so that a more effective system can be achieved.Although this study has focused on cost control practices in Thailand, a developed theoretical assessment framework would be of use to the international community. In addition, common practices have been interestingly found in various countries. Earned value concept has not been applied in Greek construction organizations. Pakistani construction companies collect feedback data only through monthly cost bills. The lack of any truly site-based control system was significantly found in Australia. It is apparent that conditions in these countries are still very much near the Thai, therefore, the suggestions of this study would be widely applicable. However, to confidently generalize these findings, more case studies in different countries need to be undertaken.Source:Reinhardt,2001.“Engineering,Construction and Architectural Management.” Harvard business review”. August.pp.368-380.译文：评估成本控制系统成本控制最重要的功能是有利于施工组织完成利润最大化。