成本控制外文翻译
物流成本的管理和控制外文翻译
Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strengthAbstractThe Internet has redefined information-sharing boundaries in distribution channels and opened new avenues for managing logistics services. In the process, firms have started to incorporate new service providers in their commercial interactions with customers over the Internet. This paper studies conceptually and empirically why Internet commerce firms (ICFs) have established relationships with these providers. Focusing on logistics services in outbound distribution channels, we rely on transaction cost theory to reveal that low levels of asset specificity and uncertainty drive Internet commerce firms to establish these relationships. Moreover, we apply strategic network theory to show that Internet commerce firms seek these providers because they offer access to relationship networks that bundle many complementary logistics services. In addition, logistics service providers make these services available across new and existing relationships between the Internet commerce firms, their customers, and their vendors.1. IntroductionThe growth of electronic commerce has driven Internet commerce firms (ICFs) –retailers and other organizations that market products over the Web – to increasingly share market demand data with other firms so as to enrich the order fulfillment services they offer to customers (Frohlich and Westbrook, 2002). Along these efforts, ICFs have started seeking logistics service providers to tap into resources and skills that could improve their fulfillment capabilities (Dutta and Segev, 1999).These logistics service providers are not simply variants of transportation companies, and as such, they are not to be confused with what are known nowadays as third party logistics (3PL) firms. They offer logistics services, of course, but they could also enable ICFs to leverage other distribution parties’ logistical resources and skills in order to fulfill their customer orders moreeffectively. They may use their assets to take care of product returns, for instance, or work with established carriers on ―last-mile‖ deliveries. Or their value may be primarily in managing order information shared among distribution parties—e.g., centralizing inventory data, especially when products are being shipped directly from upstream echelons in the distribution channel. Logistics service providers such as Parcel Direct, for instance, participate in this kind of activity to ultimately assist ICFs in consolidating orders for drop-shipping to their customers.Past research has identified the relationships with these logistics service providers in offline settings and has positioned them within logistics triads (Larson and Gammelgaard, 2001) and extended-enterprise logistics systems (Stock et al., 2000). Yet, what is ground-breaking about these relationships for an ICF is that they are driven by their potential to (1) generate low transaction costs, (2) bundle complementary logistics services, and (3) expand the availability of those services across customers, vendors, and ―last-mile‖ delivery companies, such as UPS (Amit and Zott, 2001).The goal of this study is to conceptualize and empirically assess how these drivers shape ICF management's decisions to develop mechanisms to form and manage dyadic exchanges between their firms and focal organizations offering logistics services in outbound distribution channels. Prior literature has used the term ―governance‖ to define these me chanisms (Barney, 1999, p. 138) and has delineated governance decisions through which a firm can infuse order in exchanges with a focal provider where potential conflicts threaten to undo or upset opportunities to realize economic gains (Williamson, 1999, p. 1090). These decisions center on the extent to which firms rely on a particular governance mode for a service. Since our research context focuses on outbound distribution channels, we define such reliance as the proportion of Internet orders for which a governance mode is used for a service supporting the fulfillment of those orders. This definition is consistent with that used by John and Weitz (1988) for distribution in an offline setting.Our conceptualization and empirical assessment are unique because they recognize that governance in an exchange between an ICF and a focal logistics service provider is embedded within a networked structure that also comprises a broader collection of relational links amongother distribution-channel members (Chen and Paulraj, 2004 and Jones et al., 1997). In this context, our research is primarily concerned with ICFs’ reliance on networked governance structures. These structures have been defined as economic forms of organization that are built on reciprocal exchange patterns, enabling firms (in this case, ICFs) to obtain resources and services through dyadic relationships with other organizations (i.e., focal logistics service providers), as well as through broader relational links where these relationships exist ( Powell, 1990 and Gulati, 1998).To fulfill the goal of this study, Section 2 positions our research in the strategic- and operations-management literatures. Also, it develops the theoretical foundation and hypotheses that articulate a decision-making framework for ICF reliance on networked governance structures for logistics services. Section 3 discusses methodological issues pertaining to the data collection and the operationalization of the constructs developed as part of the theoretical framework presented in Section 2. We analyze the empirical results in Section 4. Finally, we conclude in Section 5 with a presentation of findings, academic and practical contributions, and future research opportunities stemming from our study.2. Theoretical frameworkBecause networked governance structures are based on linkages among interdependent firms (Powell, 1990), they constitute an alternate form of exchange (Spulber, 1996) that expands two traditional forms: perfectly competitive markets and vertically integrated hierarchies (Williamson, 1975). Theoretically, decisions to adopt such exchanges rest on costs potentially incurred by ICFs when they establish market-based linkages with focal providers to manage – i.e., plan, organize, operate, and control – logistics services (Madhok, 2002). However, these decisions are also linked to scale, skills, and resources that ICFs may obtain in broader networks of services and entities accessible through their relationships with focal providers (Doz and Hamel, 1998 and Gulati, 1998).Consequently, our assessment of these decisions integrates two distinct theoretical perspectives: transaction cost theory and strategic network theory. Transaction cost theory helps us understandhow efforts and risks in establishing links with focal logistics service providers are related to expenditures that impact ICFs’ reliance on these specialists. Through strategic network theory, and in accordance with its definition, we can establish how the access offered by focal logistics service providers to netw orked governance structures shapes ICFs’ relationships with the providers (Granovetter, 1973).This integration adds to extant literature that has independently relied on transaction cost and strategic network theories to conceptualize similar phenomena at a strategic level (e.g., Eccles, 1981, Katz and Shapiro, 1985, Granovetter, 1992 and Jones et al., 1997). The integration builds on work by Amit and Zott (2001), who used exploratory case studies to apply these theories to an Internet setting and concluded that neither of these theories can fully explain by itself value creation across different governance structures present in Internet business models. Therefore, Amit and Zott (2001) posit that transaction cost and strategic network theories complement each other in explaining the emergence of governance structures in Internet settings.Individually, transaction cost theory focuses on an exchange between two parties (e.g., an ICF and a focal logistics service provider) as a discrete event that is valuable by itself, as it reflects the choice of the most efficient governance form and hence contributes to lower the exchange costs incurred by one of the parties, i.e., the ICF. Strategic network theory complements transaction cost theory because it considers the individual dyadic exchange collectively with other relational links that may accompany that exchange (Amit and Zott, 2001). This does not mean, however, that strategic network theory would become the dominant research view, thus rendering transaction cost theory irrelevant. By articulating a framework necessary to define the choice regarding the most efficient governance form in the exchange between an ICF and its focal provider, transaction cost theory would actually pave the way for strategic network theory to define whether resources and services available through other links surrounding the ICF–provider exchange would confirm or modify that choice (Amit and Zott, 2001).Within operations management, our assessment of these theories answers calls by researchers to offer a better understanding of (1) decision-making mechanisms behind the development of relationships between firms (Mabert and Venkataramanan, 1998) and (2) managerial decisionsconcerning logistics operations in inter-firm relationships (Grover and Malhotra, 2003). As a result, our research contributes to the operations-management literature because it offers a more detailed understanding as to why firms, in this case ICFs, utilize alternative structures to incorporate solution specialists, in general, and logistics service providers, in particular, into their distribution channels.Moreover, in studying decisions about the management of inter-firm exchanges, our research conceptualization follows that introduced by Choi et al. (2001) and Choi and Hong (2002), who advocated that operational decisions around inter-organizational exchanges be positioned within larger networks of firms. However, by focusing on logistics services necessary to carry out the fulfillment of customer orders, we extend those conceptualizations from a manufacturing context to a service setting. This allows us to study not only cost considerations, but also value-adding parameters in decisions to incorporate networked governance structures to connect with other distribution-channel members.Our assessment of decisions by ICF management to form networked governance structures also contributes to literature in service operations management. With the advent of Internet commerce, experts predicted that greater opportunities for information interaction between ICFs and other distribution-channel members would lead to greater efficiency in the performance of distribution-channel services (Benjamin and Wigand, 1995). In theory, this efficiency would inevitably compel ICFs to lower their prices to compete with other organizations. Otherwise, ICFs would likely succumb to price-aggressive competitors who would be able to offer these same services to customers at relatively lower costs (Giaglis et al., 2002).In fact, Dell Computers and other ICFs have succeeded at increasing the efficiency of their distribution channels by offering wide product variety at low prices. However, evidence suggests that other ICFs have chosen not to rely exclusively on low prices to compete and instead have obtained price premiums by offering services with the support of providers in areas such as logistics (Maltz et al., 2004). After all, through logistics services, providers can add value to Internet transactions by allowing customers to obtain exact product specifications that match their needs (Boyer et al., 2002). Moreover, Internet customer satisfaction (Thirumalai and Sinha, 2005),loyalty (Heim and Sinha, 2001), and, thus, willingness to ultimately pay price premiums (Rabinovich and Bailey, 2004) are likely to be related to the availability of those services.中文翻译为什么网络电子商务公司将其分销渠道中的物流服务归于交易成本的作用和网络的力量摘要：互联网重新定义了信息共享边界的分销渠道和物流管理服务开辟了新的途径。
企业成本控制外文翻译文献
企业成本控制外文翻译文献(文档含英文原文和中文翻译)译文：在价值链的成本控制下减少费用和获得更多的利润摘要：根据基于价值链的成本管理理念和基于价值的重要因素是必要的。
首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。
其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。
因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。
关键词：成本控制，价值链，收益，支出，收入，成本会计1、介绍根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。
这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。
然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。
很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。
换句话说，这至少不能从根本上解决它。
因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。
所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。
基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。
船舶企业成本控制外文翻译
中文2130字Shipping Cost ControlIn accordance with the thinking of the whole life cycle cost of developing green shipbuilding shipbuilding in the increasingly fierce market competition, with the idea of life cycle cost control costs more and receive your agreement. Throughout the ship life cycle cost information consistent with a comprehensive cost management and management accounting requirements of enterprise information integration can become the core of shipbuilding, ship cost analysis of the more accurate and comprehensive.Green ship is in its design, manufacture, operation, dismantling scrapped the entire life cycle, through the use of advanced technology that can economically ship product to meet user functional and technical performance requirements, saving resources and energy, reduce or eliminate environmental pollution, and good for producers and users of advanced construction techniques to protect. I believe that the following two aspects should be carried out green ship:(1) from the choice of materials to consider, in the ship construction of the whole life cycle, the greatest impact on the environment during the first shipbuilding welding, painting, and second, after the dismantling of ships abandoned cabin insulation, so choice of materials is particularly important.(2) from the ship and the manufacturing process to consider, in the ship's design and manufacturing process, various factors should be considered to optimize the various design aspects, improving the entire manufacturing system resource utilization, conserve resources.1 control strategyAround the world shipbuilding power in strategic cost management. Ship manufacturing cost control to a strategic level should be up to. 2010 China's shipbuilding capacity will be more than 40 million dwt, which is almost equal to the total amount of shipbuilding orders worldwide each year, but with the greatest shipbuilding capacity of the large and powerful ship in the world are two totally different concepts.Shipbuilding power can not be simplified to yield power, as power, its industry and the overall strength of the influence of the international industry and marketposition to be first-class, mainly in brand reputation, product development and process technology innovation, marketing and market coverage capability. These countries need to shipbuilding shipbuilding enterprises in the international market with strong competition.A strong competitive culture need to be considered strategic. A shipping industry, strategic cost management system in construction, shipbuilding enterprises from the perspective of strategic cost management, shipbuilding industry is an important position in our national economy and the structural contradictions in the current shipbuilding industry and the urgent need to foster disharmony shipbuilding enterprise competitive advantage demands a decision to ensure that the development strategy of shipbuilding enterprises in China do not deviate from the strategic goal of world shipbuilding power.2 control tacticsTo target costing and cost control wears integrated shipbuilding costs. Target costing and activity-based costing integration, you can target cost as a starting point, according to market research, combined with long-term development plans and the recent corporate business strategy, determine the market price and corporate profit goals, and then determine the target cost, divided by horizontal FINE technology, cost pressures will be passed to the different responsibility centers, all of the different responsibility centers in turn by the target share of the cost of further vertical refinement, the pressure is passed to the next level of commitment to responsible departments, until the pressure part of the transmission costs to raw materials or parts suppliers.Integrated cost management system after the job analysis and evaluation can be the result of revised target cost, thus making target costing and activity-based costing to form a closed loop system.Target costing and activity-based costing integration is reflected in:(1) The target cost setting and the decompositionIn this part of the full use of target costing strong market-oriented, making the cost of the expansion areas ranging from manufacturing to product design stage. Application of target costing to calculate the cost to set up and decompose, providing objective, real, comprehensive and accurate cost information in advance of effective control.(2) Cost Analysis and ImprovementCosting enables designers to reduce the production of new products, production concentrated in the composition of operations activities. Then, designers will work activities in particular the cost of the improvement in the attempt to make the expected cost of new product and its target cost consistent.Target cost-effective application of the law must also be combined with value engineering, activity based costing and total quality cost management. Necessary functions to meet the product under the premise of function caused by removing unnecessary unnecessary operations and reduce costs. The combination of cost-effectively control the flow of things.(3) cost control and performance evaluationThe real goal of achieving cost control also depends on the ex post control and motivation. The main purpose is to control and guide the staff help complete the target cost of action, demands corporate responsibility report as the basis to analyze the differences in the causes, control and regulate the activities of each responsibility center, strict reward and punishment system, motivate staff to achieve the target cost and effort. Motivation and work through the analysis of the target cost control is more effective to make performance evaluation more objective.Ship manufacturing industry is a complicated system, the shipbuilding industry chain is very long. Many shipbuilding companies at this stage the project manager is responsible for most of the main scope of the project's construction phase, the project's preliminary decision and the contract is signed and most advanced stage of after-sales service from the company's other departments, cost-effective in the control of the most significant decision-making and design phase, project managers rarely intervene. This led to the division of project cost control rather than letting the project manager in decision-making and design of prior control on the effect of greatly discounted.Cooper R, Kaplan R Harvard Business Review, 2009,(5): 96-103.船舶企业成本控制摘要作业成本法是西方国家于上个世纪八十年代末开始研究、九十年代在制造企业首先应用起来的一种全新的企业管理理论和方法。
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。
外文翻译 gongc
外文译文学院建筑工程学院专业班级工管普2007级（造价）学生姓名Works under the bill of quantitiesCost controlAbstract:The project under the bill of quantities in the project bidding, construction stage and the completed cost control in the focus and methods.Key words:bill of quantities; cost control; tender documents; contract; settlementCost control throughout the entire process of project construction, project cost under the bill of quantities should be greater control of project bidding phase, construction phase and completion of the settlement process, it is necessary to strengthen the Bill of Quantities means the process of building in the project application.1. The contents of the tender documentation to be complete, clear and rigorousThe implementation of the Bill of Quantities, is embodied in the principle of risk sharing, which compiled and made publicly available tender side of quantities, assume the risks of quantities, tender side the list provided under the tender offer, take the risk ofprice, any one not free to shift the risk factors. To reduce the risk of quantities required quantities of quality and depth of a certain level. Sub-segment of the preparation of quantities to meet the "Bill of Quantities Construction Standards" mandatory. Sub-segment of Quantities should be based on the unity of the provisions of sub-part of the project the project name, measurement units and the project codes and rules for the preparation of engineering calculation. First, prepare to be a complete description of quantities, such as description of all construction drawings for casing pipe through the floor to be, the list describes the content must be related to a detailed description of this: If the material specifications. Second, the list of items to avoid leakage, lack, such as the cable channel is not explicitly grounded construction drawings, construction specifications, but there are clearly defined list of items should be included, according to specification describes the contents and characteristics of the list. Third, the specification of the missing items, such as new materials, have to add settings, enabling it to meet the pricing norms also reflect the special characteristics of new materials. Fourth, measures of work projects and sporadic list of projects should be based on characteristics of the project as well thought out to avoid missing, reducing the process of visa and settlement of wrangling. Fifth, the reserve fundto fully consider the construction drawings depth and quality of quantities and units have been completed with reference to the situation of similar projects set aside a reasonable amount. Sixth, clutching the information unit supervisor for the relevant quantities to obtain the relevant provisions of documents in a timely manner, and the use of correct understanding.Tender documents for the actual work content of the author, the following points to a total of Opinion. First, self-insured for the required purchase of materials, equipment, shall require bidders to specify the brand, construction and supervision prior to recognition by the quality of the construction unit before use. Bidders bid not to specify the brand should have appropriate measures. Second, if tender is structurally similar group of buildings, different building sub-segment of the body of quantities integrated project characteristics and project content should be consistent with the same integrated unit, so as to avoid unnecessary trouble clearing. Third, the contract price in the deal does not include a detailed description of risk for comparison: for example, provides the wind, rain, snow, earthquake, etc. level, scope and size of the other force majeure. Fourth, the tender offer and the text version of the electronic version of the confirmation is inconsistent.2.Strict management of the signing of the contract, increase the contract's executionStrict response to the bidding documents, signed a contract. Implementation of the PRC Ministry of Construction, State Administration for Industry to develop a model textMost units have signed the contract Mixed flow, mixed signature should carefully review the contents of the contract to ensure the integrity of the contents of the contract, reasonable effectiveness and feasibility.The integrity of the contract reflects the power of both parties in the contract, the subject matter of the contract, the implementation time and place, the rights and duties, breach of contract, claims and termination of the contract conditions, etc.; reasonable validity of the contract are reflected in the duration of the feasibility of the project quality grade standards, settlement and other aspects can be implemented. Such as: a transformation of a hotel company, the reasons for the Government meeting, making the duration of the new catering building particularly tight. Moreover, construction drawings, great changes occurred after the tender, only the edges in the construction side, more than 20,000 square meters of construction contract requires 108 days, in which casethe feasibility of the construction unit of the contract period must be very careful . Contract settlement is not only workable in theory, in fact, should also be feasible. Construction contract for a project to determine the price on the change: change of quantities not exceeding the list of sub-section 25% of the project, the implementation has been integrated unit, but the measures cost the same. Change by more than 25%, 25% of the implementation as described above, the above is another part of the settlement method. This billing method is difficult to operate in practice, to the settlement of a lot of work has increased the workload of the invisible.Signed a strict contract, only the strict implementation of the contract effect can be achieved. This requires the construction unit should improve its field management system, site management should be standardized management and strengthen its management capacity constraints. Engineering change, field quantities visa changes caused by project cost overruns are often the main reason. First of all, a good grasp of change management, a reasonable argument to control costs. Both in the construction of the project less than innate factors, such as the design was incomplete, the design depth is not enough overlap problem or design professional materials market is not in stock, etc.; haveacquired factors, the construction unit weak management and supervision units and other organizations, not convergence. In order to increase the project construction unit cost of design changes continue to make an application. For example: a residential building designed for air conditioning condensate water UPVCφ30, the const ruction units to the market there is no such material, size pipes claimed a change UPVCφ50, the resulting material is poor, the hole is too small to expand the hole reserved for the two pen costs, only one building once plus 2 million . In addition, a visa to live strictly off, conditions that do not have a visa, must be resolutely rejected. Visa, should the construction site conditions and detailed description of the project increases, the content, size, and should be carefully documented quantitative; of the increased workload in the field investigation should be based on the sketch, along with dimensioning the engineering calculation formulas and calculations; should be timely visas, visas for non-acceptance of the post. The material construction unit to prevent unreasonable brand, size, grade, type and other aspects of replacement changes. To ensure that the visa and what is actually in line, on-site project management staff must be familiar with the visa before the tender documents and the contents of the tender documents, a clear scope of the contract, do not blindly visa, visa toensure that the scope of accuracy. For the removal of transposition after the installation, utilization of the material should be fully considered; there should be rational to judge who had signed the visa has been engineering quantity, that is simultaneously changed by it?3. completion of the project and detailed balance sheet auditFirst, information on settlement completion of the project to complete. Completion of site management plans must be strictly reviewed and signed. Changes, visa, price should be considered binding settlement document number sequence data, the construction unit for the management of confusion, change the visa number of disorder, caused by the construction unit to facilitate completion of the submitted settlement, the cost varying by changes, the visa is not Report into them. Audit completion settlement officers personally as much as possible to the actual situation on-site survey works to be aware of. Second, audit the balance sheet should strictly implement the rules and regulations by government agencies, according to the construction contract, item by item review. As the project audit settlement of the bill ofquantities preparation as professional as relatively strong, the construction units can choose a good reputation and strong business intermediary for review.Bill of Quantities reasonable low bid to promote the management level of enterprises, improving the overall strength of a good grasp of the Bill of Quantities better way to bring huge economic benefits to the enterprise.工程量清单计价模式下的成本控制摘要：工程量清单计价模式下在工程招标、施工阶段和竣工结算中成本控制重点和方法。
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。
施工项目成本控制(翻译+原文)
附录A（外文翻译）施工项目成本控制1 引言项目是企业的形象窗口和效益的源泉。
随着市场竞争日益激烈，工程质量、文明建设要求不断提高，材料价格波荡起伏，还有一些不确定因素的影响，使得项目运作处在一个较为严峻的环境之中。
因此，成本控制要贯穿工程建设的整个过程，它是企业成本全面管理的重要环节，必须在组织和控制措施上给予高度重视，来提高企业的经济效益。
2 施工项目成本控制大纲施工项目成本控制，指在成本形成的过程中，对施工所消耗的人力、物力的费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产效益。
3 施工企业成本控制原则施工企业成本控制以成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：1）成本最低化原则。
施工项目成本控制的最终目的在于通过成本管理的各种手段，不断降低施工项目成本，来实现成本最低的要求。
在成本最低化原则实施时，应注意降低成本的可能性和成本最低化的合理性。
一方面发掘降低成本的途径，使可能变成现实；另一方面要从实际出发，制定由主观努力可以实现的最低成本水平。
2）成本全面控制原则。
成本管理是全企业、全员工和全过程的管理，亦称“三全”管理。
项目成本控制是一个系统的实质性内容，包括各部门的责任网络和组队经济核算等，避免出现成本控制人人有责，人人不管的现象。
项目成本全过程控制的要求成本控制工作要随着项目进展的各个阶段接连进行，既不能疏漏，又不能时紧时松，应使施工项目成本从头到尾在有效的控制之下。
3）动态控制原则。
施工项目是一次性的，成本控制应注重项目的中间控制，即动态控制。
由于施工准备阶段成本的控制只根据施工组织设计的具体内容来确定成本目标、编制成本计划、制订成本控制方案，为今后的成本控制作好准备。
而竣工阶段的成本控制，由于成本盈亏基本定局，即使发生了偏差，也无法纠正。
4）目标管理原则。
工程管理专业毕业设计外文翻译---研究建筑施工企业的项目成本控制
Study on Project Cost Control of Construction EnterprisesBy: R. Max WidemanAbstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system.Key Words ：Construction enterprises, Project management, Cost controlAfter joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control.1.The Current Domestic Project Cost Classification and Control MethodsCost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of foreign projects)and company's cost-sharing.At present the main method for domestic construction enterprises to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. In accordance with its scope of target and deep-level of content, GM project cost analysis method can be divided into two categories, namely, comprehensive analysis of project cost and cost analysis of unit project Comprehensive analysis of project cost. It is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. The methods used are as follows: (1) comparing the estimated cost and actual cost. Check the result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. Check cost reduction programs as well as the windage between the actual cost and plan cost. Inspect the rationality and implementation of techniques organizational measures and management plans.(3) comparing lower cost of the same period last year. Aanalyze causes and propose the improving direction. (4) Comparison between engineering units in cost-cutting. Identify the units cost-reducing, which finishes projects, with a view to further cost analysis.Cost analysis of unit project. Comprehensive analysis only understand project cost overruns or lower. If we want to get more detailed information, each cost item analysis of unit project is needed. Analysis mainly from the following aspects:(1) Materials cost analysis. From the view of material stock, production, transportation, inventory and management, we can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management.(2) Labor cost analysis . From the number of employment, hours of use, ergonomics, as well as wage situation, we can identify the savings and waste during labor use and fixed management.(3) Construction machinery cost analysis. From the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze the yield and cost discrepancy of fixed-class ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.(4) Management cost analysis. From construction task and organizational staffing changes,non-production personnel changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.(5) Technology organization measures implementing analysis. It can increase experience for future establishment and implementation of technical organization projects.(6) Other direct costs analysis. Focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction.2. The shortcomings of cost-control methodsAt present, domestic construction projects cost-control methods have played a significant role for Chinese construction industry and construction enterprises to reduce cost and gain sustainable development. However, we should be aware that these methods exist some shortcomings as follows:2.1 Lack of systemization.Presently, the cost control of construction enterprises is a simple control on cost. In fact, project cost control is closely related with project plans and progress, quality and safety. Therefore, cost control should include above-mentioned elements.2.2 Lack of real timeModern project management is increasingly tending real-time management and forward-looking management, paying more attention to "promptly identify and solve problems", emphasizing as much as possible to identify and solve problems before problems occur. The current control system is to control after problems occur, which can't avoid loss.In addition, current cost-control method is static. It can't monitor and reflect timely costs change, therefore, this method can't provide the support of decision-making for projects management under construction.2.3 Lack of error-checking and error-correcting mechanismThe current cost-control method is the single-class without error-checking and error-correcting mechanism. If mistakes occur in the future, we can't discover timely, or even impossible found. 2.4 Lack of compatibilityThere is lack of compatibility between project cost-control and project finance and corporate management system. The project budget is built on ration, but project financial item subjects are based on current financial general regulation. This is not consistent betweenmethods. Specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as UF, IBM. The software is not specifically for the development of construction enterprise, not reflecting the special nature of construction enterprises. However, the budget software is also not considered financial aspect. The lack of compatibility leads to void labor and low management efficiency. At the same time, it increases the probability of error information and error decision2.5 Limitation on notions and quality of personnelThese days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. It is difficult to find a suitable person with budget and financial knowledge and practical experience in project management.3. Suggestions for improving domestic cost-control methodsFrom the view of enterprises and projects, project cost control is a system engineering. It needs standardization and systematization, closely related to many factors. If current domestic construction enterprises want to establish a practical and efficient cost control systems, the cost-control methods must be improved as follows:3.1 Establish systemic cost-control systemAccording to the specific situation of enterprises, company's cost-control guiding documents should be developed. Based on current fixed budget, enterprises develop work breakdown structure of specific conditions. And on these base, along with progress, quality and safety factors, cost control system will be established ultimately, including the establishment of project cost real-time control (the first class by full-time staff in the execution of project cost control, reporting cycle for one week or fortnight), project cost integrated control (the second class, by financial officers in the execution of projects, reporting cycle for fortnight or a month) and corporate cost control (the third class, by company's financial sector, reporting cycle for a month or a quarter). Such three class cost control system resolve the problems of real-time and error-correcting mechanism.3.2 Develop specific control processesAccording to enterprises' specific circumstances, we should formulate specific control processes, identify levels for controlling reporting periods, and arrange specific persons to monitor. Throughout reporting period, two kinds of data or information need to be collected: (1)the actual execution of data, including the actual time for beginning or end, and the actual cost.(2) the project scope, progress plan and budget change information. These changes may result from the clients or project teams, or from some unforeseen things such as natural disasters, labor strikes or key project team members to resign. These changes should be included in project plan and obtained the consent of customers, then new baseline plan need to establish. The scope, progress and budget of new plan may be different from initial plan.Above-discussed data or information must be timely collected, so that it can become the base to update project progress and budget. For example, if the project reporting period is a month, data and information should be collected at the end of month as far as possible, which can guarantee progress in the updated plan and budget.3.3 Improve project financial subjectBased on work breakdown structure, enpterpries should improve project financial subjects so that projects match with real-time cost control, company's financial and cost control systems, which can solve the compatibility between cost control and finance. At the same time, financial system and cost control system using the same data format, similar forms and data-sharing can improve effectively. In the short term, construction enterprise can transform the existing software and statements to achieve cost savings and reduce the impact of system transformation. In the long-term, enterprises can adopt suitable management software and build company's integrated management system.3.4 Balance precision control and cost controlWhen improving project control system, we should pay attention to balance precision control and cost control. Cost control is through the whole process of project. Under normal circumstances, enterprises can take a fixed period report. If new problems will be detected, then enterprises should increase the reporting frequency until problems are resolved.3.5 Train current staffEnterprises should gradually train the existing staff for the future reserves. In any system, human element is always the first one. No matter how perfect and advanced a management system is, and it ultimately relies on people.3.6 Identify core contentsThe core contents for cost control are team spirit, technology and work process consistency,standard management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and continuing improvement.研究建筑施工企业的项目成本控制马克斯.怀德曼摘要：随着建筑市场的日趋成熟,建筑施工企业之间的竞争变得激烈。
工程造价专业毕业外文文献、中英对照
工程造价专业毕业外文文献、中英对照中文翻译：工程造价专业毕业外文文献工程造价专业是一种重要的工程技术专业，主要负责工程投资的评估、选择和控制工程项目成本，以及项目质量、进度和安全。
因此，工程造价专业需要具备丰富的知识和技能，包括工程建设、经济学、管理学、数学、统计学等方面。
为了提高工程造价专业学生的综合能力，学习外文文献是不可或缺的步骤。
本文将介绍几篇与工程造价专业相关的外文文献，并提供中英文对照。
1）《The Role of Quantity Surveyors in Sustainable Construction》该文研究了数量调查师在可持续建筑中的作用，并深入探讨了数量调查师在项目的可持续性评估、营建阶段和运营阶段的角色和责任。
该文指出，数量调查师可以通过成本控制、资源利用、和材料选择等方面促进可持续建筑的发展，为未来可持续发展提供支持。
中文翻译：数量调查师在可持续建筑中的作用2）《Cost engineering》该文研究了造价工程的理论和实践，并提供了一系列工具和方法用于项目成本的控制和评估。
该文还深入探讨了工程造价和项目管理之间的关系，并提供了一些实用的案例研究来说明造价工程的实际应用。
中文翻译：造价工程3）《Construction cost management: learning from case studies》该文通过案例分析的方式来探讨建筑项目成本管理的实践。
该文提供了多个案例研究，旨在向读者展示如何运用不同的方法来控制和评估项目成本，并阐述了思考成本问题时需要考虑的多个因素。
中文翻译：建筑项目成本管理：案例学习4）《Project Cost Estimation and Control: A Practical Guide to Construction Management》该书是一本实用指南，详细介绍了在工程起始阶段进行项目成本估算的方法和技巧，以及如何在项目执行阶段进行成本控制。
The-logistics-cost-物流成本控制control-外文翻译
物流成本控制The logistics cost controlWith the rapid development of science and technology and the enhancement of the trend of economic globalization, the countries of the world economy is facing unprecedented opportunities and challenges. As an important part of modern economy, modern logistics in the national economy and social development plays an important role. Logistics cost is one of the core concepts of logistics, how to calculate, and what is the difference between the traditional storage and transportation costs, these problems not only relates to how to know the current situation of logistics in China, from the macroscopic also relates to the specific calculation and evaluation of logistics practice. Control is a control system to achieve all the goals. The so-called logistics cost control is to use a particular theory, method and system on logistics each link of the expenses incurred for effective planning and management.Basic introductionTo control the logistics cost, an enterprise should according to the following steps to gradually achieve:1, you first need to understand your service object. What needs do they have? How can a higher level of service to achieve customer satisfaction? This is very important, when many companies tend to be because of lower costs and reduce the cost of the result of the customer service level is down, enterprise's sales are down, but led to rising, so that the overall costs of the loss of competitiveness. So we must first clear customer service requirements, these requirements and standards are not allowed to decrease.2, the second to get to know the composition of your logistics cost. Enterprise's logistics cost generally includes storage cost, transportation cost, information cost, managementcost, the cost must be refined. Such as storage cost: all the associated costs and warehousing activities, order cost, loss of the cargo interest, depreciation, purchase cost, inventory cost, picking cost, distribution cost, circulation processing cost, transportation cost, warehouse all kinds of facilities, equipment depreciation, labor costs, etc.; Transport costs: outside the unit transportation cost, the unit vehicle use various cost, insurance premium, and careful, oil expenses, toll fee, depreciation cost, maintenance cost and artificial cost, etc.), information cost, amortization system development, system maintenance, system related equipment depreciation cost; Cost management: all kinds of artificial cost management.3, need to understand the business area and the distribution of the current service, cost, etc. Where is the supply of goods? Where is the customer? Where is the warehouse? Now is how to service? The current situation of service? Current cost? Now the mode of transportation? Need to learn more about each piece. Through your client in where? What are their needs and quantity? Customer requirements of the supply of goods in where? The comparison of different means of transportation cost and analysis? Different carriers, service, cost comparison and analysis.4, considering the layout according to the current customers, arrange the best goods flow, analysis of different combination of cost and service. Determine the warehouse layout, determine the warehouse service customers, to determine the flow of goods, to determine the economic inventory distribution, determine the best mode of transportation, to determine the best carrier.5, will be the fourth step refinement into enterprise business process and operation specification, at the same time with all kinds of monitoring and analysis report. Analyzing the needs of customers, arrange the best inventory distribution; Analyzing thecost of change; Continuous assessment service level, the cost of all kinds of carriers, The costs of all kinds of audit.Simple write here, still relatively early shallow. Lower logistics costs is a continuing process, clear what to do first? Then what will produce what charge? After understanding the status quo? To design the best implementation pattern? Finally strengthen monitor constantly improve optimization.Basic methodLogistics cost control methods, including absolute cost control method and relative cost control method.The absolute cost controlIs control the cost within an absolute amount of the cost control method. Absolute cost control from the various cost saving, put an end to the channels of waste logistics cost control, and asked what was happening in the operation of the production process costs are included in the scope of cost control. Standard cost and budget control is the main method of absolute cost control.Relative to the cost controlBy cost and output value, profits, quality and function of factors such as comparative analysis, seek the most economic benefits under certain constraints of a kind of control method.Relative cost control to expand the field of logistics cost control, asking people in an effort to reduce logistics cost at the same time, sufficient attention and closely related to the cost factors, such as product structure, the structure of the project, quality of servicelevel, quality management, and other aspects of work, the purpose is to improve the efficiency of the control cost, both to reduce the unit product costs, improve overall economic efficiency.basic principleLogistics system cost control to carry out the following principles:(1) the right standards for the cost of logistics activities, using the standard strictly implement the cost responsibility system.(2) the combination of general and key, according to the exception principle, especially the logistics cost.(3) from top to bottom, and daily on a regular basis, combining the experts and the masses, one-way activity combination and integration process, the comprehensive logistics cost control.Basic wayTo strengthen the inventory management and reasonable control inventoryTo strengthen the inventory management, reasonable control inventory is the first task of logistics cost control. Enterprise inventory costs include holding cost, ordering or production preparation cost and shortage cost. Inventory quantity is too much, although can meet customer demand, reduce the shortage cost and ordering cost, but increase the enterprise's inventory holding cost; Inventory quantity is not enough, although can reduce inventory holding cost, but will not be normal to meet customer demand and increase the shortage cost and ordering cost. How to determine the damage neither customer service levels, nor the enterprise for holding too much inventory and increasethe cost of reasonable inventory reserves, this needs to strengthen the inventory control and enterprise can use the economic order batch method, MRP, inventory control, JIT inventory control, etc.On the whole process of supply chain management, improve the level of logistics servicesControl the logistics cost is not just the pursuit of the efficiency of logistics enterprises, the main consideration should be given more from products to end users throughout the supply chain logistics cost efficiency. With today's competition in the enterprise environment, customers put forward higher request, in addition to price more enterprises can effectively shorten the period of goods turnover, really quickly, accurately and efficiently manage the commodity, in order to achieve this goal, is just the logistics system has the efficiency of an enterprise is not enough, it need to coordinate with other enterprises and customers, transportation industry, the relationship between the efficiency of the entire supply chain activities. Therefore lower logistics costs is not just logistics departments or enterprises of the production department, is also sales and procurement departments of responsibility, also the goals to reduce logistics cost through to the enterprise all functional departments. Improve the logistics service is one of the ways to reduce logistics cost, by strengthening the logistics service to customers, contribute to the realization of sales to ensure that the enterprise benefits. , of course, at the same time as the guarantee to improve the logistics service, and to prevent excess of logistics services, more than the necessary logistics service may impede the implementation of the logistics efficiency.Through the reasonable distribution to reduce logistics costDistribution is an important link in logistics services, through the realization of the efficiency of distribution, increase the cubed out and reasonable arrangements to plan, choose reasonable transportation, can reduce the distribution cost and transportation cost. The use of logistics outsourcing to reduce logistics costLogistics outsourcing is an important means of controlling logistics cost. Enterprises logistics outsourcing to specialized third-party logistics companies, through the integration of resources, utilization, not only can reduce the enterprise investment cost and logistics cost, and can make full use of the professional and technical advantages, improve the level of logistics services. The author has some cost of logistics in China has a large enterprise must rely on a survey of logistics cost occupies a considerable proportion in the enterprise, there are a lot of enterprise logistics cost accounts for more than 20% of the cost of sales. They are in the process of practice through different forms of logistics outsourcing, fundamentally reduces the logistics cost, and makes the service quality to rise obviously, so as to get rid of the cycle in some enterprises in the past, made a lot of money, it is made for shipping company. Robust that everyone is familiar with the company to produce nationally famous for bottled purified water, mineral water, bottled water sales process occupies a considerable proportion of the logistics cost, logistics cost accounts for 39% of the cost of sales, as the change of domestic and foreign economic environment, especially the rising oil prices and the national governance of overrun overload, make the enterprise faces a lot of pressure in terms of logistics, so they choose the logistics outsourcing, mainly take personnel outsourcing, outsourcing cargo handling, service outsourcing, logistics cost after change in the cost of sales share dropped to 6.5%.Control and reduce logistics costIn the rapidly development of modern logistics technology gradually perfect logistics system software. With the aid of logistics information system, on the one hand various logistics operations or business processing can accurately and rapidly; On the other hand, the establishment of the logistics information platform, all kinds of information transmitted through the network, so that the whole process of production, circulation enterprises or departments share the resulting profits, fully cope with the possibility of demand, and adjust the business practices of different enterprises and planning, so as to effectively control the happening of the ineffective logistics cost, basically realize the logistics cost is reduced, which fully reflects the logistics of the third profit source.To sum up, the logistics cost control is a comprehensive and systematic project, to build a new control thought, from the global, to obtain good economic benefit, logistics "the third profit source" can really play a role.The domestic situationOur whole society total logistics cost of GDP, down to 21.4% since 1998, seven years in a row in the percentage, is still in the level of 21.3% by 2004. The level of developed countries and foreign logistics is about 8% ~ 10%. So far, our country's logistics industry is still in its infancy, stay in vulgar management, the level of quality and efficiency is not very ideal. The modern logistics concept to China, by contrast, has more than 20 years of history, but the logistics real attention by Chinese companies, was promoted to the height of the strategic management, practical significance of the third party logistics industry, in the 21st century has just begun.At present, the domestic enterprises in the logistics cost control, an exploration is still in the stage, the perceptual component in the majority. Put forward the importance oflogistics costs "black continent" theory, indicate that people know about logistics cost of one-sidedness of "logistics iceberg theory"; Clarify logistics cost control is the enterprise profit point of "the third profit source" hypothesis; Easy logistics cost calculation method - "ABC" logistics calculation method research achievements abroad for Chinese enterprise. It is important to our country enterprise vigilant that these theory are based in the international large-scale enterprise of research. And the logistics industry of our country basic is composed of under $5 billion small and medium-sized enterprises. The existing advanced logistics concept how to reasonable application characteristic of the economic situation in our country, has become a major subject presses for solution.Cost of logistics systemLogistics system includes transportation, warehousing, packaging, handling, distribution, circulation processing, logistics information. Standing in the perspective of enterprise, it is necessary to reduce the isn't a link in the system cost, but from a global control system cost finally. To achieve this goal, need to adjust to the whole logistics system, improvement and optimization, to provide as high as possible as low as possible in the logistics cost of logistics service quality. Logistics each subsystem in its reasonable optimization on the basis of cohesion, to adapt to each other, each other to form the best structure and the operation mechanism, can give full play to the efficiency of each subsystem, and the overall efficiency of the system is able to fully embody. In the end, to ensure that the logistics system has the ability to according to the types of goods, quantity, delivery requirements, transportation conditions, etc., make the goods as soon as possible by origin with minimal link, in the most economic route, the high quality land into the hands of users, in order to achieve the purpose of reduce logistics costs, improve the economic benefit.Mention logistic system, wal-mart (Wal - Mart) group is a must to mention. Wal-mart after 44 years of operation, already have 3 more than 000 chain stores in the United States, in overseas has 1 000 chain stores, as many as 885000 employees, is the world's biggest retail enterprise. It a cost leadership strategy covers the commodity purchase store sales all the links on the transfer process cost and cost control. The company has built 62 distribution centers, distribution service for 4 more than 000 chain stores in the world, the company sales of 80000 products, 85% of these supplies distribution center. The company in the United States more than a total of nearly 30000 domestic large container trailer, 5 more than 500 large cargo truck. Transport amount of 7.75 billion cases each year, the total travel 650 million km. Distribution center is completely automated, each commodity bar code, are marked by a dozen kilometers of conveyor belt transmission products, with a laser scanner and computer to track the storage location of each item and shipping. For reasonable scheduling of the scale of the commodity procurement, inventory, logistics and distribution management, the company has established the specialized computer management systems, satellite positioning system and TV scheduling system, and even have their own satellites. Wal-mart's logistics system is a whole system, on the one hand can guarantee adequate shelf in time, on the one hand, also will try our best to make the inventory to a minimum.The thinking of integrated logistics systemIn reality, the highest level of logistics service and the lowest logistics cost is impossible to set up at the same time, both between them there is a "law of antinomy. High levels of logistics service requires a large number of inventory, enough freight and plenty of storage, this is bound to produce high logistics costs; And lower logistics costs asking for is a small amount of inventory, low freight rates and less storage, which in turn willreduce services, reduce service levels and standards. Wal-mart in the United States to set up the logistics system from the economic scale of its existing well solve the "law of antinomy, found their own logistics service level of the highest and the lowest organic balance between the logistics cost. Automated distribution centers in the United States, it is recognized as the most advanced distribution center, to achieve the goal of high efficiency, low cost, for wal-mart implements the "everyday parity" provides reliable logistics guarantee. To enter the Chinese market, however, didn't immediately put it in the United States of wal-mart's business model copy China to come, but according to the actual situation, timely and reasonable to gradually set up purchasing center and distribution center, in order to upgrade the automation level. Wal-mart's attitude is worth pondering for Chinese companies.(1) transportation cost control. Our country enterprise is limited by the size, neither necessary nor possible in a short period of time with a large transport capacity, less likely to widely used technology such as GPS. Which requires the enterprise must fully use the existing facilities, starting from the global, strive for short transport distance, transport capacity among provinces, less operation, to reach high speed, low transportation costs, transportation, quality and efficient planning and aviation, railway, highway, waterway transport.(2) the distribution cost control. Even the strength of the wal-mart, after also didn't immediately come to China for the layout of the distribution center, but according to the development strategy of business step by step. Chinese enterprises should also follow this principle, according to the distribution network and the development of appropriate scale set up distribution centers. Some production enterprise internal logistics at present didn't have to consider to establish a distribution center, only need to optimize thestorage.(3) the rationalization of logistics facilities and equipment. Every enterprise's logistics has its own characteristics, the enterprise should be to choose the logistics equipment and logistics facilities. Warehouse is self-built or lease, you need to set up the shelf, use what kind of material, specifications of the tray, equipped with what sort of transport, handling tools and vehicles is a problem that every enterprise to consider. Does not require much and all the logistics facilities and equipment, but must be able to adapt to the characteristics of the enterprise. In the commodity circulation in wuhan from best warehousing distribution center has its own European warehouse, take the pallet racking combined with gravity shelves, multi-purpose plastic tray, with van, and four kinds of forklift, including "lumbricus" to serve the needs of logistics. In the third party logistics bureau wuhan branch is rented warehouse, use pallet racking, mainly use wooden pallet, road, rail transport, adequate equipment two forklifts, company-wide on-the-job personnel also less than 30 people.(4) information system reasonably. All the associated with logistics information flow determines the effectiveness of the logistics system, to guide the flow of operations. Contemporary social demand diversification and individuation, production type to develop in the direction of many varieties, small batch, production and processing equipment from the flowing water line of special processing equipment, to adopt a multi-function machining center of flexible manufacturing system (FMS). With a medium-sized commodities flow-through enterprise as an example, its operating varieties are more than 5, 000 at least. The resulting large amounts of information has gone far beyond the human computing ability. Logistics system in order to adapt to this change will need to implement a high degree of information. But the informatization process ofcan and should be gradual. Wal-mart in the United States to use large computers to set up the data center, and wuhan from best warehousing distribution center only used a handheld scanner, electronic counters, etc. A relatively small amount of electronic equipment. The question of whether there is no advanced information system, the key lies in whether can meet the demand of the enterprise logistics management and cost. The development of the logistics systemThe cost of logistics system not only limited to the enterprise internal control. In fact has developed into the Supply Chain enterprise logistics system (Supply Chain) an integral part. Shenlong automobile co., LTD., for example, the company quite a lot of parts by wuhan local purchasing auto parts enterprises. Dpca through qualification assessment and tender way in the selection of suppliers, and they become a community of interests, by sharing information, coordinate with each other, to ensure the dongfeng-citroen automobile spare parts supply, smooth of dpca's internal logistics operation can also help companies control purchasing cost, ensure the quality of products.In fact, the enterprise supply chain are only consider the suppliers, manufacturers, distributors, are not fully consider all stakeholders. Also includes the enterprise logistics system in the broadest sense of the upstream and downstream customers and all stakeholders. To add these factors to the enterprise logistics system, and then a new comprehensive cash flow and information flow, make up a complete enterprise V alue Chain (Value Chain). The stakeholders here refers to the main body of all affected by the enterprise business activities. A brewer, for example, it products to the customers' hands by seller, the related interests may be consumers, third party logistics enterprise, the brewery surrounding residents even by relevant government functional departments, etc. Consumer is the end of product logistics, third-party logistics can provide enterpriseswith services, factory nearby residents may claim of environmental problems caused by the enterprise, government functional departments may to the enterprise management to intervene. The enterprise value chain optimization to provide guarantee for efficient production, improve the service level of the enterprise, reasonable cost reduction, also should pay attention to the social benefits of enterprises properly. Otherwise, the enterprise internal logistics system can be affected by enterprise stakeholders and reach the purpose of the design.conclusionIn the 21st century, our country enterprise is facing the challenge of globalization, the vast majority of industry overcapacity, the buyer's purchasing power is lower than the market supply situation. In this case, the manufacturing and circulation to reduce logistics costs, improve the level of service as an important way to obtain competitive advantage. Logistics system cost reduction does not mean lower service levels at the same time. Control the logistics cost is to reduce the logistics cost to improve the level of service by the best matching point or range, so as to more effectively achieve the purpose of enterprises to reduce costs and promote corporate cutbacks. Chinese enterprises should be selectively absorb the successful experience of international logistics management research, and the theoretical circle to carry out all-round cooperation, to speed up the pace of the development of logistics in China.中文随着科学技术的快速发展和经济全球化趋势的增强，世界经济国家面临着前所未有的机遇和挑战。
项目成本控制中英文对照外文翻译文献
中英文资料外文翻译文献原文：Project Budget Monitor and Control.With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods.1. INTRODUCTIONThe survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control.2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITORErel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliverthe project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。
物流成本控制外文文献翻译2014年译文3900字
文献出处:Henesey L. The Research of Logistics Cost Control and Optimization [J] The Journal of International Logistics, 2014, 26(5): 15-31原文The Research of Logistics Cost Control and OptimizationHenesey LAbstractLogistics activities with the appearance of the Commodity Exchange, has a long history. Logistics, because of its running through the whole process of the production and circulation, therefore, reasonable and efficient logistics can coordinate and improve the production and circulation structure, produce huge profits, become the new profit growth point of the national economy. Companies from the first profit source, to the second profit source, and then to the third profit source of mining, make logistics management history is also known as cost reduction. The economy of both the national economy and enterprises in our country, logistics costs are high, at the macro level, characterized by high logistics costs as a percentage of GDP, at the micro level of logistics cost in the enterprise cost project first.Key words: Logistics cost; Logistics cost control; Control strategy1 IntroductionFrom the point of economic development process, has seen two industries provide a lot of profit. The first profit source, namely material resources saving, this way of reducing consumption of material resources of the source of profit, based on advanced science and technology and social production conditions as the prerequisite. The second profit source, that is, lower labor cost, after ruling out the materialconsumption, gain profit from commodity is the most effective way to improve labor efficiency, reduce labor costs. Both are restricted by scientific and technological level, profit source exhausting. Waseca university professor Caesar to fix the current fee "book's subtitle is" the third profit source of unknown ", reduce the logistics cost is equal to benefit growth, therefore, of "the third profit source”. Reduce logistics cost is a traditional logistics department, the logistics management in history is also known as the cost reduction. Increase corporate profits have expanding sales and reducing costs two most basic method, and reduce logistics costs are more effective than expand sales (through put), because it is a process not only reduces the logistics cost, but also help improve the quality of logistics, expand through put. Therefore, the logistics cost control has the important status in the logistics management, is a direct means to explore the third profit source.First of all, the logistics cost control is an important means to reduce logistics cost. Logistics is a by the transport, storage, handling, packaging, circulation processing and logistics information system. IN the logistics system, each link has its own rational way and the best economic benefit, if the best link together, the economic benefits of the logistics system as a whole but not necessarily the best, only consider the overall benefit of logistics cost is the best logistics system. Cost can truly reflect the economic activities of solid state, is a common scale evaluation of all activities, therefore, should through the logistics cost control of logistics activities, quantitative logistics economic benefit index. Reduce logistics cost, also is the reasonable organization commodity circulation and the important way to increaseeconomic efficiency.Secondly, the logistics cost control is advantageous to the rationalization and optimization of logistics system. Logistics cost management is the logistics of each function as a system to construct, analysis, organization and management, and the efficiency and cost analysis of logistics system is the structure of the logistics system, analysis, organization and management of process optimization, the lowest cost of logistics is to achieve a certain logistics service as the foundation. Logistics coordination and optimization of logistics cost control must be improved, the various functions, each link, in order to achieve reduce logistics cost, make the logistics system step by step towards rationalization, enhance the service level.2 The overview of logistics costLogistics cost refers to the enterprises in the process of production and business operation, commodities from raw material supply, through the production and processing, to the finished products and sales, as well as with the waste produced during production and consumption cost of the recycling process, such as what had happened.Logistics cost is an enterprise's logistics system to complete the logistics activity, the transfer of the realization of goods in terms of space, time and all the cost of currency performance. Specifically, it is the product in the process of physical movement, such as packaging, loading and unloading, handling, transportation, storage, distribution processing, and logistics information spending by the sum total of human, material and financial resources. Logistics cost is the sum of the logisticsoperation chain each link all cost. Enterprise logistics cost in essence should be the completion of customer orders.The scope of the logistics cost is determined by three factors: the first is the logistics cost calculation, namely the start-stop problems of logistics. The scope of logistics is considerable, it includes; In logistics, the logistics of raw materials, plant from the factory to the warehouse, the logistics distribution base, from distribution to logistics such as part of the customer base. Choose from these logistics is an obvious difference. The second is the logistics activity. Transportation, storage, loading and unloading, handling, packaging, etc. Various kinds of logistics activities, with what kind of activity as the logistics cost calculation object. Calculated is an object with all logistics activities to logistics costs, and only in some activities, such as transportation, storage calculated for the object of logistics cost, of course, there's a difference. The third is the nature. Freight, the safekeeping fee and other external payments of logistics cost, or artificial cost, depreciation cost, for the repair of fee, fuel and other internal spending, exactly which part of the listed in the logistics cost calculation, will directly affect the size of the logistics cost.3 Characteristics of the logistics cost3.1 "Logistics cost iceberg""Logistics iceberg" theory was put forward by Professor Caesar to fix Japan wised university. He found that when the logistics cost, the current financial accounting system and accounting method can't grasp the actual situation of the logistics cost, and people know about the costs of logistics is very one-sided, eventhere is a lot of falsity, he compared the situation to "logistics iceberg”. Tip is characteristic of most sank under the water, and the dew in the water is just the tip of the iceberg, did not see the outline of the iceberg, the control and management of logistics cost lost scientific and integrityUnder normal circumstances, the enterprise accounting subjects, only to pay the cost of shipping, warehouse companies outside on the logistics cost, the actual cost of these indeed in the whole logistics cost as the tip of the iceberg. Because, logistics infrastructure construction fee and companies use their own vehicle transportation, using their own warehouse storage of goods, by his workers to packing, loading and unloading fees are not included in the logistics costs within the subjects. Generally speaking, the enterprises pay the external logistics cost is part of the small, more is the enterprise internal logistics cost.3.2 Antinomy between the benefit of the logistics costHigh levels of logistics service is composed of high logistics costs to ensure that enterprise it is difficult to improve the logistics service level, but also reduces the logistics cost, unless there is a great technological progress. Compared with other enterprise in competition condition, in the case of in a very high level of service, if you want more than rivals, and maintain a higher standard of service you need to have more input, so in an enterprise must carefully study and comparison of the decision.4 Logistics cost control strategyLogistics cost control, it is in the process of logistics, the logistics cost of various factors in accordance with the standards of a pre-decided to strict supervision,discovered on timely take measures to correct deviation, so that the logistics in the process of the resource consumption and spending limit within the scope of the standard. Logistics cost control in the process of enterprise logistics cost management can play a huge role, it can stimulate staff sense of responsibility for the logistics cost control, strengthen enterprise management department to supervise the performance of logistics department, at the same time to save money and reasonable use of funds.4.1 Transportation cost control strategyIn the process of logistics, enterprise should according to the law of commodity circulation, transportation conditions, goods flow, market supply and demand situation, the reasonable minimum mileage, the minimum link, with the least amount of capacity, spend the least cost, and the fastest time put the goods from producer to consumer. With the least amount of labor consumption, transport more goods, get the best economic benefits. In transportation production activity, needs certain labor consumption, measure transportation is reasonable or not, from the point of view of technical economy, the consumption on the transport of social labor, to evaluate economic benefit of transportation, the factors affecting the economic benefits of the transport have transportation distance, transportation, transport, transport time and transport costs.4.2 Inventory cost controlInventory is the enterprise production and logistics channel of each point accumulation in the raw materials, supplies, and all related components, semi-finished and finished products. Inventory cost, it refers to have inventory of this. It is a majorcomponent of logistics operation. For general manufacturing enterprise, the inventory cost occupies the proportion of the total logistics cost is quite big, generally about 40%.Inventory cost management is to minimize the total cost. Keep certain inventory, can make the product or service to keep certain available rate; Can also indirectly reduce the other aspects of the operating costs. First of all, keep inventory can make the production more batch, batch less, operation level is higher, and thus produce certain economic benefits. Because of the inventory to play the role of a buffer between supply and demand, can eliminate the influence of demand fluctuations on output. Second, keep inventory helps to achieve cost savings in procurement and transportation. Inventory costs are generally by the inventory holding cost, procurement cost and shortage cost, with the different nature of the enterprise inventory cost in the proportion of each component is also different.4.3 Logistics cost controlIn the whole logistics cost, management cost proportion reached 4%, second only to the cost of transportation and warehousing costs, is one of the core part of enterprise logistics cost control. Reasonable management cost control strategy will help to improve the staff service attitude, reducing operation error, reduce the damage rate, troubleshooting and recovery operation performance, etc. In the practice of logistics management cost is due to the enterprise in order to organize, plan, control, and allocate supplies activity occurring in the course of logistics management fees and agency fees at the scene.译文物流成本控制及优化研究作者：赫尼斯摘要物流活动随着商品交换的出现而出现,具有悠久的历史。
工程施工项目成本控制-外文翻译
PROJECTCOSTCONTROLINTRODUCTION project a corporate image window and effectiveness of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. Uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose.2, outlining the construction project cost control, the cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits.3, the cost of the construction enterprise principles of construction enterprises control the cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in theMinistry of Construction of the project cost control process, we must adhere to the following basic principles.3.1 Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality; The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost.3.2 overall cost control principles. Cost Management is a comprehensive enterprise-wide and full management of the entire process, a lso known as the "three" of management. The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on; to prevent the cost control is everybody's responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control.3.3 Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in themiddle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify.3.4 principle of management by objectives. Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection, processing cycle, PDCA.3.5 responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal of implementation of a crossword punishment. Only to do good job duties, rights, and interests combining cost control, in order to achieve the desired results.4, the construction cost control measures cost control measures.Reduce the cost of construction projects means, we should not only increase revenue is also reducing expenditure, or both also increase savings. Cutting expenditure is not only revenue, or revenuenot only to cut expenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective.Project Manager of the project cost management r esponsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairs should strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs.With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control arecomplementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management p erformance evaluationof the objectivity and fairness of the scale.5. Strengthen project cost control practical significance5.1 strengthen project cost control railway construction enterprises out of their predicament, the need to increase revenue. At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way.5.2 Strengthening Project Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. With the railway enterprise's rapid development, construction increasingly fierce market competition. For a period of time, the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environment difficult to be improved. Efficiency increases, effective cost controland claims will be strengthened in the future management focus. This requires the railway construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management of infrastructure, enterprise management from the physical management t o value management, thus enabling cost management into enterprise management centers.6, the construction project cost control of construction cost control in many ways, this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis available Bar Graph method, the form, method.(1) Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, End to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases. Bar Graph with image, audio-visual, very clear advantages, It can accurately express construction cost deviations, but one can feel the gravity of deviation. However, this method of information below.(2) Form method is error - Analysis of the most commonly used method, it will project code name, Construction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations areshown in the table. Construction costs make integrated managers to understand and deal with these data. flexible, applicability; informative; forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed.(3) curve is a total construction cost curve (S OK curve) for the partial construction costs A differential analysis methods. a figure which indicated the actual value of the construction cost curve, p. construction cost of the scheme said the value curve, The curve between two vertical distance between construction cost deviation. The method used is the same image analysis, and visual characteristics, but this is very difficult to direct for quantitative analysis of quantitative analysis can play a role.7. Currently construction enterprise project cost control analysis of the current project cost7.1 problems and the causes of the current project implementation after the restructuring projects implemented "five responsibility for the costs," "100 of responsibility for the content of the output value of wages" and "contracting indicators Kau" various forms of economic management contract responsibility system. Construction projects in the Ministry of Production and quality aspects of the rapid progress. But beyond doubt is just working, regardless of the mode of production accounts still exist. Some only production tasks are completed, the cost of a weak awareness c ost management as dispensable. In the past two years the Department of grasping items complain, enterprise project appraisal of the indicators,all focus on the production tasks to complete, objective, fueled by such acts. Specific indications: 1. in the use of labor, not by post, according to the actual needs staffing, they can complete the work for three; can be used for low-cost trades and the use of subjects of labor costs. To take care of relations, sensibilities and TWA also retainedhis spare time. Workers can be indifferent to the production and operation, but the monthly wages, allowances, and bonuses can spend less. Artificially expand the expenditure of funds. 2, material management, can be simplified to what extent on what is the level of simplification, operational staff only to facilitate easy and timely withdrawal credit card, and some kind of engineering materials and book a difference to thousands of dollars, tens of thousands or even hundreds of some of its few. Consuming the works, the procedure is incomplete. Not fixed by the material，placing arbitrary site materials, engineering materials stolen have occurred from time to time; Consuming accessories not review, bad on the other, very few people to repair; fill empty fuel consumption result was secretly putting theoil sold. 3. Construction machinery efficiency is not high (example: Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue the responsibility of the parties, have bad information on the exchange, no other information on. TWA did not undergo a rigorous examination on the induction training mechanical damage to the non-normal, impact of the construction progress. In summary, the current project of costmanagement, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack of cost awareness. simply that the cost of management is the financial sector or the superior leadership, have nothing to do with them. only focused on the "production tasks are completed" and "contracting profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative.7.2 Project Department analysis of the reasons for the losses as a project of building products Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, Construction of that arrangement, the deployment of personnel, materials, equipment parts procurement, custody, use, consumption, safety, Quality of management with a measure of autonomy; but also by contracting, design, Enterprises and other projects related to the construction of the units affected and constrained. In addition, geological and climate changes, Design changes, but on objective factors of the construction projects have a significant impact, and all of the above factors will affect the cost of project expenditures. 1. subjective reasons lost control of the cost of the so-called subjective reasons, refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly include the following aspects :⑴no strict cost control of the overall goal or no cost control goals. Most of the loss items Department head, there is no cost control goals. Although some but not strictly enforced, thus the costof the project is out of control.⑵Materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound. The loss of the item, the purchase of materials and accessories unplanned phenomenon abound. Procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost overruns. As the project is difficult to grasp the Department of the relatively reasonable price information for the procurement of materials not calculated the cost of capital, so that the item purchased a large quantity of high-value materials. Some items of no transceiver system, the purchase of materials unmanned testing, No more physical account, which can not be kept out and the particularly aggregate, tile, etc. to build. Some project the Ministry never specialized departments managed to purchase substituting consumption; serious or even false invoices for reimbursement of materials. Projects not on the scale expected, the number of construction workers to be the number, the result of multiple materials is not a waste of throwing at the site, the site is being sold secretly staff, Many can recall no more waste management.⑶Contract measures a re incomplete. Projects within the ranks of the contract is not be supporting management measures implemented after contracting loopholes 100, resulting in costoverruns. For example, Some contracting for the completion of the mission and the number of wages, but the consumption of materials and equipment use, maintenance is not explicitly required to form the contracting not-included, the surplus excluding packet loss, some contracting program, though reasonable, but pricing is not timely, not in accordance with the contract or program honored so that the contractor could not continue.⑷Sub-loopholes. Projects contingent on the labor subcontractor, the contracting not-included, to allocate more projects; or sub-unreasonable price; o r the extensive use of sub-teams, resulting in super funds arrears sub-teams such phenomena occurring; or to link a number of external units, all lead to the rehabilitation costs are all linked by the Department of the project.⑸Serious quality problems. Serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase the costs of construction. For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena.⑹Construction equipment utilization rate is not high. Some of the projects undertaken projects a loss what to do, To ensure uninterrupted construction, acquisition or blind items transferred from other large equipment reserve, even bought some of the projects do not require the equipment, resulting in long-term suspension equipment. ,⑺Construction unreasonable arrangements. During the construction process, the project was not in a reasonable allocation of manpower, materials, equipment and other resources. lead to a waste of sabotage w ork; Construction of the manufacturing arrangements unreasonable to step in to complete the actual conduct of the second, three complete, the resulting redone, and so on.⑻More accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency; fatal accidents resulting in huge pension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency.⑼Overhead control ineffective. the loss of the item, almost allof this problem. The largest of these is the administrative expenses, travel, transport costs and operational Hospitality.⑽Chaotic financial management. All loss of the item, its financial management in every case there is confusion, shown in the following ways: First, no complete financial management system, think how expenditure on how expenses; Second, currency and capital management, the creation of a number of bank account deposits. But without timely check cleared lead to bank deposits and cash accounts are inconsistent. hide the huge cost of bank deposits and cash balances Lane; Third debts inaccurate confirmation,settlement is not timely, leading to pay more money and projects, uncollectible receivables; Fourth, income, the calculation of the costs of inaccurate, the cost is not real, and losses are not allowed; 5 is a poor basis of accounting, accounts were inconsistent. The existence of these problems will inevitably affect the accuracy of cost information. then caused the loss of the project.⑾Contract management confusion. the loss of the item, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterprises suffered huge economic losses. 2. the influence of objective factors of the project is to increase the total cost of a connection so-called objective factors, Project Department is unable to control its own and must take place or because there are things or phenomena, s uch as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction issued the directive, geological and climate changes, Design changes such. These factors for the emergence of the cost incurred, Project Department is not the objective to control costs.These factors are:⑴costs. Some enterprises in order to gain access t o a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that right to take the tender bid price is lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen,but projects are concerned, no matter what steps are taken it will be difficult to make these projects profitable.⑵Geological changes. the geological conditions are inconsistent with the design, Projects will be forced to change the construction method, thus affecting the construction period, so that the total project costs. the same time will also cost breakdown of a larger change.⑶Climate change. Winter, Construction of the rainy season and the number of days of sandstorms construction increase, the Ministry will allow the project to increase various fees. For example, the number of days in winter, If unchanged in the period, the Ministry of projects or increase in the winter construction costs, such as antifreeze materials, Construction of antifreeze, winterization supplies, machinery and equipment due to reduced efficiency and increased costs; rush or increase costs, If staff overtime, additional equipment and other expenses.⑷Design changes. V arious engineering design changes so that the project will cost changes affect the total project cost. For example, contracting unit to increase the number of extend or shorten the construction period. Changes in construction plans and projects to improve the quality of grading, etc..⑸Enterprises raise requirements. In order to achieve a certain goal, Enterprises sometimes requires projects in the Ministry of Construction Organization war or to achieve a certain quality standards, However, as the Department of projects in the process ofimplementing arrangements or less thorough understanding of the deviation, in the majority of cases formed a human fight, fight equipment, fight funds or improving quality standards.⑹Construction design less reasonable. As a construction site with the actual difference individual projects in construction design at the time of the existence of irrational phenomena, such as the personnel, materials, equipment arrangements and plans for the accuracy of individual projects or processes of the time, the lack of quality considerations. Projects can make the cost increase.⑺ sabotage work of the project. As work on the link between tasks or for other reasons, Projects have some sabotage work, in this period sabotage work needed to meet various costs, such as wages or basic living expenses, fixed asset depreciation charges, indirect costs of the project.Projects 7.3 containment measures f or the loss of containment for a variety of reasons over the project losses, in accordance with the requirements of clear responsibilities, Projects should control the cost of the project is able to cost control measures were taken. for a project to control the cost of the project by the Ministry of control;and the project beyond the control of the costs or losses, by the enterprises should take measures to control it.1. Construction projects to the Ministry of the so-called cost control measures to the Ministry of Construction of the project. referto enterprises directly organized by the staff and farmers contract workers, temporary workers and the labor force composed of theinternal construction team, mixed construction team and construction services sub-teams composed of Construction Projects.⑴ determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal pre-construction, identify the project and sub-project for the dates, materials, equipment and identify the project and sub-project of the labor, materials, machinery and indirect costs. On this basis, The project will determine the profit or loss targets.⑵implemented material bidding procurement. Projects must thoroughly change the past, piecemeal purchase goods, the enterprises of all projects, including the main material to build on all the tender for the procurement, Obviously choice of material suppliers. Meanwhile, we should fully consider the time value of money. choose a suitable form of payment.⑶controllable according to the principle of cost control. The Ministry of Construction of the project team and staff, In accordance with the principle of cost control and distinguish the project department, the construction team and the staff of the costs of monovalent responsibility, including dates Price, Materials Unit, select the unit and units, or fixed rates. We must strictly enforce the internal inspection system for pricing, timely construction team and staff honored economic interests.⑷enhance safety, and quality management. Projects must establish security, Quality is the major benefits of efficiency. actively prevent and avoid possible security, quality accidents, for theaccident-prone regions of constant surveillance. to strictly implement the responsibility for the accident the penalty system so that all staff clearly establish the safety, quality consciousness.⑸strengthen contract management. All of the projects, In particular, the main sub-projects of the need for a designated person responsible for contract management, In addition to the timely settlement or deal with the things, with the other units or individuals from the economic, technical, labor matters, must sign the formal contract, not with the verbal agreement. at the contract process, should act in strict accordance with the relevant provisions of the contract for disposal.⑹improve the management system; establish a cost-control mechanism. Projects must connect with reality, the development and control of the cost to draw up rules and regulations, such as material procurement, custody, inspection, warehousing, consumption system, the labor remuneration management systems, equipment management, financial management, accounting, security, quality management approach, the post-mortem valuation methods, and to establish the cost of the project department of internal control and supervision mechanisms.2. Construction of the sub-item of cost control measures in theso-called sub-Construction Projects, refers to the shoulder of the main tasks of the project subcontracted to external team of mainly construction of the project.⑴ determined in accordance with the assembly the objectives of the sub-projects to determine the price. their specific operational process : First, According to determine the total cost of the project and the sub-units of construction commitments, identify the sub-project is the direct costs and field; Secondly, the intelligence sub-unit level, its terms should obtain the enterprise management fee, labor insurance and financial costs to lower the rate to 30% -50%; Third, According to the above-mentioned projects identified in the direct costs, the scene funds, management fees, insurance and financial labor, the total cost put the project plans to reduce profit 60% or above plan for profit⑵allocated in strict accordance with the requirements of the project and the clearing. Projects must be in accordance with the provisions of the contract settlement price of the project, completion of the sub-units of qualified engineering post-mortem will be conducted on a monthly basis for the valuation and then clearing projects, sub-units will not be allowed to advance baiting, and for projects. Clearing of the project, the need for timely deduction of pay various fees to establish the settlement works in conjunction sign system, the clearing of the project, In addition to the post-mortem valuation report, even with the sub-unit business-related business departments Deductions views.⑶ strictly prohibited construction of higher units link . Projects must be in accordance with the requirements of enterprises, prohibit external units linked to various forms of external construction。
毕业论文外文文献翻译We-need-strategic-cost-management我们需要战略成本管理
毕业设计（论文）外文文献翻译文献、资料中文题目：我们需要战略成本管理文献、资料英文题目：We need strategic cost management 文献、资料来源：文献、资料发表（出版）日期：院（部）：专业：班级：姓名：学号：指导教师：翻译日期： 2017.02.14本科毕业论文（设计）外文翻译原文：We need strategic cost managementWe need strategic cost management? As noted earlier, the global financial crisis continues to wantonly slightly, off-season already unsolicited, but also to a year was bad, but even worse this year, Xi. Improve efficiency, reduce costs, many companies have become one of the ultimate weapon. Consequently, from Europe to the Americas, from global to domestic, sounded a dismissal, caused many large and small vibration. Various enterprises began Wujin their own property, to control expenditure, lowering of standards, so these are all related to the cost of this topic.In fact, the companies cut costs, all costs should not be without identification, "indiscriminate white uniform." If a business manager to every expenditure appears to cut off the excess, it is likely this weakened the competitiveness of enterprises and thus affects the business, results of more harm than good. Therefore, managers should be the perspective of corporate strategy to control costs and avoid damage to the value of those core elements of the decision. Consequently, cost-plus strategy, it leads to strategic cost management topics.He suggested approach for dedicating resources to supplier cost management may seem cost prohibitive. However, the organizations studied unanimously agree that they receive extremely high returns on their investments in supplier cost management efforts. The money spent on supplier cost management efforts. The money spent on supplier should-cost analysis, supplier development, and other tools and approaches pays for itself many times over in terms of reducing costs and bottom-line prices paid to suppliers. for large fortune 500 companies, successful strategic cost management may mean the addition of dedicated personnel to focus on supplier cost management. for smaller organizations which might not have as great an on-going need, or as great an asset base.So, what is strategic cost management? Strategy can be defined as the establishment of their fundamental long-term goals and to achieve the goals to take the necessary action planning and resource allocation, is to guide the overall plans and strategies. The so-called strategic cost management from a strategic perspective to study the formation and control costs. In established under the principle of corporate strategy, in terms of cost management for the strategic choice and design, it will lead to the final delivery of business products and services to lower costs, not every part of Shang Du Zhuiqiu lowest cost. Includes two levels of content: one from a cost perspective, the selection and optimization of business strategy; Second, the implementation of cost control strategies. Strategic cost management thinking on strategic cost management theoretical framework of the general and summary, which determines the strategic cost management theory and methodology to start the basic ideas.In the background of the crisis under the cost-cutting, more Xuyao follow strategic cost management thinking, to have a choice cut, not important link in the conduct of large Ke Yi drastic cuts; and the related core competitive Li's Guanjianyaosu, but not rule out the possibility of expanding into so targeted, there are tight with loose, smart, cost-cutting, a square is not only lower costs, but also without prejudice to the company health and even enhance the core competitiveness of the ideal choice.The basic tools of strategic cost management cost management strategy has three elements: value chain analysis, strategic positioning analysis and cost driver analysis. They also analyzed in the framework of strategic management and cost factors closely related to the three basic analysis tools.(A) of the value chain analysis of each end product from initial raw materials into the hands until it reaches the final consumer, intermediate to go through numerous interrelated operating procedures, these operating procedures is both a product of the production process, but it is also a value formation and value-added process to form the value chain (Value-chain). Value chain analysis can be divided into industry specific value chain analysis, value chain analysis and value chainanalysis of competitors. Through the analysis of the industry value chain, we understand the position of enterprises in industry and trade situation and prospects; through its own analysis of the value chain, eliminate non-value-added factors, we can not affect the decline in cost competitiveness of the premise; by value chain analysis of the competitors, you can know ourselves and insight into the situation, and the resulting business cost management strategies.(B) the strategic positioning analysis. Strategic positioning means of selecting the means of competition, and compete with rivals. Enterprises should first of all the internal and external environment in which their own detailed investigation of; then Queding enterprises are entering the Xing Ye Ying, based on the market by Shige Yijisuoxu Kaifa of products; finally determine to what strategy to ensure that enterprises in the selected industry, market and product stand firm in the defeat, to obtain profits above the industry average. To illustrate, such as cost leadership strategy, which is all a strategy most clearly? Under the guidance in this strategy, Enterprise's goal is to become of its properties to low-cost, Sheng Chan (services) Chang Shang, that is, offerings (or service) features, little quality difference in the conditions, cutting costs gain a competitive edge. If enterprises can create and maintain a comprehensive cost leader. That is as long as the price control in the industry average or close to the average level, we can obtain better than average results of operations. With opponents equal to or lower price, the cost leader in low-cost advantage will translate into higher earnings. The difference between strategic requirements of enterprises leading the extensive attention on some aspects of customers in unique within the industry, or the difference in cost is difficult to further expand the circumstances, the production of more powerful than the competition, better quality, service and better products to show the difference between operating . Of course, this difference should the buyer want or willing to accept. If a leader can be different, you can get the price premium paid, or in a certain price to sell more products, or cyclical, seasonal market access, such as shrinking the buyer loyalty during the corresponding benefits. Requirements between the logic of a leading strategic business choices that are conducive to competition and make theirown unique nature of the business, focusing on innovation. In addition to these, other common gathering strategies targeted strategic positioning, life cycle strategy and integration strategy and so on.(C) Cost Driver Analysis. Cost drivers is the driving force caused by production costs and causes of occurrence. Strategic cost driver is mainly a strategic cost management perspective, research on the company's cost structure and cost behavior of long-term impact of cost drivers. Theory of competitive strategy to create a business management scientist Michael * Porter will be divided into ten areas of these factors, namely economies of scale, learning curve, production capacity, use the form, contact, mutual relations, joint, select the time, independent policy, geography factor in location and form of government. Some scholars further strategic structural cost drivers and cost driver is divided into two types of implementation of cost drivers. The case of structural cost control, such as Southwest Airlines in response to competition, positioning its service route rather than the full route in a particular short-distance flights to avoid engaging in large-scale airport operations, to cancel dinner, reservation and other special services, and the establishment of automatic ticketing system and other measures to reduce costs. The results of many of its daily flights and low issue price attracted a lot of short-range travelers, lead to the establishment of the final cost.Source:Shank. J.K and V. Govindarajan,1993.”We need strategic cost management” . Harvard business review. August.pp.112-135.译文：我们需要战略成本管理我们需要战略成本管理？就像之前提到的，全球的金融危机继续，金融危机的时段过去后，提高效率，降低成本，已成为许多公司的最终武器。
成本控制英文作文
成本控制英文作文英文：Cost control is an essential part of any business, and it is something that I take very seriously. There are a few key strategies that I use to keep costs under control.Firstly, I always try to negotiate the best possible prices with my suppliers. This means doing research to find out what the going rate is for the products or services I need, and then using that knowledge to negotiate a fair deal. I also try to establish long-term relationships with my suppliers, as this can often lead to better prices and more favorable terms.Secondly, I keep a close eye on my expenses and track them carefully. This means using tools like spreadsheets and accounting software to monitor my spending, and making adjustments as needed to stay within my budget. I also try to identify areas where I can cut costs without sacrificingquality, such as by switching to more affordable suppliers or finding ways to streamline my operations.Finally, I make sure to involve my team in the cost control process. This means educating them on the importance of managing costs, and encouraging them to come up with their own ideas for how we can save money. By working together, we can identify new opportunities for cost savings and make sure that everyone is committed to keeping our expenses under control.中文：成本控制是任何企业的重要组成部分，我非常重视这个问题。
外文翻译---基于电子商务的航空公司成本控制
附录Airline Cost Control Based on E-commerce Abstract—Airline’s operating situation is not good nowadays. At this situation, cost control is very important to airline. It is a new idea and method for airline to using computer and network oriented information technology to cost control. Firstly, this article analyses the airline’s cost composition, then describes how to use e-commerce to control cost of airline in air material cost, sales expenses, financial expenses, administrative expenses and so on. Finally, based on service-oriented architecture technology, this article also describes how to integrate information resources within and outside the airline to build air e-commerce platform, which not only helps airline cost control, but also helps airline innovative business model to improve the competitiveness of enterprise.Keywords-airline; e-commerce; cost control; service-oriented architectureI. INTRODUCTIONSince the Great Depression, 2009 went into the history books as the worst year the air transportation industry has ever seen. Passenger transportation demand dropped 3.5 percent while cargo transportation demand suffered an even bigger hit, falling 10.1 percent. All over the world, 30 airlines have ceased business due to lack of funds, 14 of which went out of business.This year, as the global economic recovery, demand for the air traffic has improved significantly. Statistics show that the situation is moving in the right direction. During the World Air Transport Summit held in June, IATA said: "The global air transportation industry's most difficult times are over, but challenges remain. It will take at least three years to recover the $81 billion drop in revenues in 2009."Compared to the difficult situation of foreign airlines, China Airlines are in the better situation, but should not be too optimistic. In 2009, China's civil aviation industry achieved revenue of 212 billion yuan with profit of 7.4 billion, however, which was mainly caused by appreciation of the RMB exchange gains and jet fuel hedging.II. AIRLINE COST ANALYSISCost of China's airlines is composed of operating cost, sales expenses,administrative expenses, finance charges, aviation infrastructure construction funds, tax and associate charges and other costs. Operating cost accounts for about 73% of the total cost, which includes about 24% in fuel cost, 18% in the aircraft depreciation and maintenance cost, 13% in the airport landing and service fees, 9% in the air material cost, and 9% in wage cost and other.Basically fuel cost, aircraft depreciation and maintenance cost, airport landing and service fees are non-controllable cost. Because the China Aviation Oil Holding Company almost entirely controls the import, storage, transportation of jet fuel. The domestic airlines have not alternative channel of long-term effective fuel supply, so they are powerless in controlling fuel cost. Similarly, the China Aviation Supplies Import & Export Group Corporation is plenipotentiary of Chinese airlines for foreign plane purchasing, so the airlines can not play their orders directly to the aircraft manufacturers, which makes the purchasing price of aircraft at a high level. Moreover, most of the domestic airports are in the regional monopoly status. The available choices for airlines are very limited, so the airlines have no bargaining power. Therefore, the airlines should control cost from the relative controllable aspects.III. USING E-COMMERCE TO AIRLINE COST CONTROL E-commerce refers to not only internet-based transaction but also all activities using electronic information technology on increasing publicity, lowering cost, adding value and creating business opportunities, which including a series of trade activities of procurement, product, storage, transportation, display, order and payment through the network. Now, in the most of China’s airlines, e-commerce is limited to e-ticket. However, the fact is that many other airline businesses can be achieved through e-commerce. E-business is ideal platform for airline to implement cost control.IV. SOA-BASED AIRLINE E- COMMERCE PLATFORMSOA(service-oriented architecture) is the service-oriented software developing idea and architecture, which is to solve business integration problem in the internet environment. SOA neutrally defines standardized interfaces, which can make services based on different hardware platforms, operating systems, even different programming languages communicate with each other to achieve cross-platform portfolio of services. For the reason, the SOA-based airline e-commerce platform can unite airline’s informati on systems of different architectures together. In addition, SOA is dynamic flexibility, so this e-commerce platform can meet demand of expansion of airline business in the future.The SOA-based airline e-commerce platform will target the establishment of core business function controlled on airline’s own. Its background support system is build on the basic business functions, such as the departure control system, agent distribution system, tariffs system, payment system, frequent flyer system, air material inventory and procurement system, operation control system, financial management system, which support business logic by enterprise service bus, while business logic provide unique services to all channel applications in the consistent and flexible way.In a word, the SOA-based airline e-commerce platform will not only enable airline control product, channel, customer effectively, but also enable airline have a strong direct sales capabilities and cooperation initiative for B2B. Meanwhile, through this e-commerce platform, customer will receive consistent, seamless services, which help improve customer loyalty and revenue contribution.V. CONCLUSIONIn the information age, using computer-based, network-centric information technology to control cost is a new idea and method for airline. The SOA-based airline e-commerce platform can fully integrate airline internal systems and external social resources, uniformly control and use core resources. With its help, the airline can not only control cost, but also have a new business model and great space for development.基于电子商务的航空公司成本控制摘要：现在航空公司的经营状况也不好。
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成本控制外文翻译
企业成本控制外文翻译
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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 Oxley
Stephen Bryan
Babcock Graduate School of Management
Wake Forest University
Steven Lilien
Baruch College
City University of New York
Abstract 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 material
weaknesses 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.。