企业成本管理【外文翻译】
成本管理外文翻译
1.In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected. 2.Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels. 3.Total cost of logistics enterprises The logistics costs can be classified managers to provide more decision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous. 4.Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective. 5.Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting. 6.Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses. 7.Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees. 8.Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead. 9.Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits. 10.Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs. 11.Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on. 12.Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees. 13.Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost. 14.Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation. 15Logistics Cost Management and Control 16Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities. 17Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost. 18Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management. 19To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planning decision-making and a more favorable basis and standards. 20 Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows: Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs. 21Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the -party logistics investment companies to outsource logistics to specialized thirdcompanies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs. 22With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility. 23 Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. " 24 On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises. 。
企业成本控制外文文献翻译作业成本法2014年译文3300多字
文献出处: RICHARD C. Enterprise Cost Control Strategies: The Case of High-tech Enterprise [J]. The Journal of International Finance, 2014, 6(12): 13-29.（本译文归百度文库所有，完整译文请到百度文库）原文Enterprise Cost Control Strategies: The Case of High-tech EnterpriseRICHARD CAbstractSince 1980s, trends like globalization, technological innovation, and information technology have changed the way companies are managed. On the one hand, the development of information technology brings companies more advanced management tools to reduce costs and increase productivity; on the other hand, globalization of markets is increasing the intensity of competition among industries. In order to survive in the competitive environment, companies must have long-term strategic plan, implement effective management and improve competitiveness. Accounting information, especially cost accounting information plays an important role in developing and implementing the company’s strategy. In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic cost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality.Key Words: Cost management, Cost control, Strategic domain, Strategic method, Cost information system.1 IntroductionIn practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Costmanagement has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic ost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality. There are distinct differences both on concept and practice between strategic cost management and conventional cost management in high-tech companies. The purpose of this thesis is to do research on the cost management in high-tech companies and find more effective cost control methods that enable high-tech companies to reduce operating risk, improve competitiveness and succeed in competitive business world.2. Research methods and thoughtsIn this thesis, the author uses both theoretical research method and case study method. The author mainly uses typical cases when she employs case study method. For example, by analyzing the 3-year product life cycle income statements and cost reports of A information technology company, the author indicates that cost control in high-tech companies is not limited to production process but also includes product life cycle cost control. Besides, through MeiDi Air Conditioner zero inventory control case, the author concludes that high-tech companies can use Just-in-time production system to reduce procurement costs, increase inventory turnover rate and reduce inventory level so as to control total inventory costs. In addition, the author chooses W company as an example to prove that Activity-based Costing is a useful method for high-tech companies to control costs.Based on the characteristics of high-tech companies, the author concludes that conventional cost management is no longer suitable for the development of high-tech companies. Companies can use strategic cost management to improve competitiveness. In this thesis, the author first clarifies high-tech company’s cost control target. Next the author identifies the keyissues of cost control and points out some practical cost control methods that some high-tech companies currently use. Finally, the uthor believes it is necessary to establish a complete cost control information system to fulfill the cost control goals.3. Structure of the thesisThere are four chapters and about 57,000 words in this thesis. Cost management of high-tech companies. This chapter focuses on characteristics of high-tech company’s cost management and strategic cost management. In this chapter, the author defines the high-tech company, analyzes the characteristics of high-tech company, points out the limitation of conventional cost management, and proves that implementing strategic cost management can help high-tech company to identify competitive and obtain advantages .Identification of key issues in strategic cost control. The author first defines the term of cost control as a broad cost management concept, includes all the efforts to reduce costs. Next, the author analyzes and sets the strategic cost control goal. Then, the author identifies key issues of strategic cost control. These key issues include cost driver analysis, total product life cycle costs control, human capital control and product quality cost control.Application of strategic cost control method in high-tech companies. Cost management is not practiced in isolation. It is an integral part of general management strategies and their implementation. For example, Just-in-time production system is a comprehensive production and inventory management system. Companies can effectively control costs by combining Just-in-time production system and value chain analysis. Meanwhile, in order to control total costs of the product life cycle, company should emphasize the up-stream cost control. And target costing is very useful to control total costs of the product life cycle. Next, by analyzing high-tech company’s production environment and characteristics, the author suggests high-tech company also needs to control operation costs. At last, the author uses bothtraditional costing and ABC methods to compute W high-tech corporation’s operating income, indirect costs and profits. By comparing the difference of the results, the author concludes that ABC method is more accurate for the high-tech company to calculate costs. The operation cost control based on ABC method is more likely to satisfy the need of strategic cost management.4. Strengths of the thesisA new research perspective. The process of traditional research on cost control goes like this: definition of cost control — components of cost control —cost control principles —cost control process and methods. However, the author of this thesis first determines the cost control goals of high-tech companies. Based on the goals, the author clarifies the key issues of cost control and then chooses several practical cost control methods to do research. Finally, the author emphasizes that cost control must be supported by information system.New definition. In this thesis, cost control is same as cost management. It includes all the activities that could reduce product costs, such as product esigning, product producing, and marketing. It is necessary that all the departments coordinate together to conduct effective cost control.Focus on strategic cost management. Cost control is not only to reduce costs, it is also related to competition strategy, technology strategy, human capital management strategy and organization structure design. The company’s long-term goal is to obtain sustainable competitiveness. For high-tech companies, it is necessary to invest more money to produce better and differentiated products. Although the costs may rise with new product development, the companies can achieve their strategic goals by offering superior and unique products or service to customers.译文企业成本控制策略：以高新技术企业为例作者：理查德·科勒摘要20 世纪80 年代，人类开始进入信息社会时期。
on the strategic cost management goal of the enterprise企业的战略成本管理目标 外文翻译
On the Strategic Cost Management Goal of the EnterpriseYahuXuAbstract:Strategic cost management goal of the enterprise is a kind of basic element for strategic cost management of the enterprise. It plays an important part in many ways to establish strategic cost management goal. Strategic cost management goal of enterprise can be classified by different multi-standards. Enterprise strategic cost management goal is of characteristic with the basic features such as forward looking, effectiveness, innovation and consistency. Basic principle of establishing enterprise strategic cost management goal includes both principles of comprehensive consideration and optimization.Key words: strategic cost management goal classification of strategiccost management goal basic features of strategic cost management goal1. Conception of Enterprise Strategic Cost Management Goal and its FunctionSince the World War II, the great change has happened on the environment of the enterprise, such as economic globalization, rapid enlargement of the enterprise's scope, fierce market competition, the difficulties of the enterprise operation incessantly increasing, the compete of enterprise sic-tech field brought by rapid development of science-technology furious with the day passing by. In order to adapt effectively variable environment, making the enterprise obtain long-term development, the enterprise ought to determine the cost in the environment, make a proper establishment on long-term strategic development planning and organize the implement of strategic. The enterprise only attaches importance to strategic cost management.so as to be able to survive and develop in complex-changeful environment. Enterprise strategic cost management consists of the basic elements including subject, object, goal and method of strategic cost management and so on. In order to promote the development of strategic cost management theory and instruct the activity of strategic cost management, it is necessary to make a special research on the basic element of strategic cost management. What te paper will research one of the basic elements of strategic cost management strategic cost management goal.The enterprise strategic cost management goal is that the enterprise analyzes advantage and disadvantage factor of exterior-interior environment that the enterprise locates in, carrying out cost management result required to reach in more long term and determined by enterprise mission and general strategic goal. The enterprise strategic cost management goal is subordinate to general strategic goal of the enterprise. General goal of the enterprise strategic can reflect the enterprise' perspective and requirement of the mission, crystallize the mission of the enterprise. Strategic cost management goal never stands apart from the mission of the enterprise and strategic general goal to exist independently. Strategic cost goal, which is guided and determined by the basic idea of the enterprise strategic cost management, includes the both goals of strategic cost management that can adapt and drive the exterior environment of the enterprise (especially adapt and drive strategic cost management goal of exterior market environment) as well as training and improving the enterprise core competitiveness. The cost amount determined by strategic cost management goal and required to invest in long term is the best-cost investment amount. The best-cost investment amount is a kind of relatively lower investment that the enterprise can obtain certain economic efficiency and social efficiency, and make the development in continuance and stability. In processing of production and management of the enterprise, the enterprise is in the hope that certain investment can bring more benefit. In relative mode between investment and benefit, once benefit being definitive, if investment amount has somewhat reduced, the enterprise can obtain relatively more benefit. Increasing cost for certain benefit and reducing cost in certain benefit is the basic requirement of strategic cost management. The enterprise strategic cost management goal possesses the following functions:(1)Oriented function. Strategic cost management goal shows clearly the orientation for the enterprise establishing and implementing cost strategic. It can reduce blindness in long-term cost management work and prevent short-term action happening in cost management work to make clear strategic cost management goal.(2)Prompting function. Strategic cost management goal is a kind of internal driving force of cost management in the enterprise cost strategic. The enterprise is according as strategic cost management goal, estimating the establishment of cost strategic and implementer condition, evaluating achievements of managers in strategic cost management. The enterprise makes use of strategic cost management goal to prompt managers to go in strategic cost management actively and forwardly so as to improve administrative performance.(3)Constraint function. Managers on strategic cost management in the enterprise various arrangement only can carry out managerial work under fixed circle of strategic cost management goal, not get away from the goal optionally to go in for cost strategic management.(4)Cohesion function. Strategic cost management goal possesses the both functions of unifying and assorting with enterprise strategic cost management work and gathering management force of the enterprise in every direction.(5)Regulation function. According to strategic cost management goal, regulate unified manpower, financial resources and material resources and information in the enterprise from long-term consideration, make limited conditions produce the best combination effect meeting strategic cost management goal requirements after regulation. In fact, optimizing relevant conditions are in fact to optimize investment cost.2. Classification of the Enterprise Strategic Cost Management GoalThe enterprise strategic cost management goal is classified by different standards:(1)According to strategic cost management goal covering with the time in years, strategic cost management goal is divided into long term, middle term and short term. Long-term strategic cost management goal is the kind goal that can decide cost management result of the enterprise above 3-5 years, short-term strategic cost management goal for cost management result in one year; the time of middle-term strategic cost management goal deciding cost management result of the enterprise is sandwiched with long-term goal and short-term goal, viz. in 3-5 years. That is decided to be short-term goal for in 3-5 years goal. Middle-short term goal is classified in subdivision for long-term goal, being the goal required to realize under control of long-term goal. Out of consideration for the both links of establishment and implement of cost strategic management, long-term goal and short-term goal are all goals establishing and implementing strategic; long-term goal for establishment and implement of long-term cost strategic; middle-short term goal for establishment and implement of middle-short term cost strategic. It is improper to only consider short-term goal to be strategic implement goal, but long-term goal not to be strategic implement goal. The realization of long-term goal depends on the realization of some short-term goals. Therefore, in strategic cost management, it is especially important to do the work of strategic cost management goal according to the time decomposition well.(2)According to the different arrangement of strategic cost managers, strategiccost management goal is divided into four strategic cost management goals of stockholders' conference, directorate, general manager and functional department. Here four strategic cost management goals include the goals of strategic establishment and implement. Strategic cost management goal of stockholders' conference is determined by the function of stockholders' conference, fallen down the enterprise strategic cost management goal relating with deciding the enterprise' important operation-guideline and investment project. Directorate strategic cost management goal is a kind of strategic cost management goal that is determined according to stockholders' conference strategic cost management goal, in the charge of the tiptop management of the enterprise. General strategic cost management goal is a kind of strategic cost management goal which keeps unification with operating strategic management, in te charge of general manager, under overall strategic cost management goal of stockholders' conference and directorate, belonging to concretion of overall strategic cost management goal. Functional department strategic cost management goal is determined under general manager strategic cost management goal, of characteristic with detailed index and practical operationally. In strategic cost management, it should be attached to make good coordination among four-arrangement goals. General considering, summit strategic cot management goal is long-term planning goal, and basic goal is short-term implement goal. In fact, summit strategic management goal also includes long-term goal and short-term goal that just like basic goal. Summit strategic cost management goal is only long-term planning goal, but with short-term implement goal; basic goal is only short-term implement goal, but without long-term planning goal. Fred R. David (2001) considered, "Each level of the enterprise, including company, branch and functional department, should have its own long-term goal. Long-term goal is the important standard evaluating administrative achievements". The difference between summit goal and basic goal in time is te different whole span of time. The whole span of time of summit goal is above 3-5 years. One annual meeting is held by stockholders' conference in a year, checking the realization of annual goal. Span of time of basic goal is in 3-5 years. Basic strategic cost managers check the realization of annual goal annually.(3)According to economic contents involved in strategic cost management, strategic cost management goal is divided into several kinds of strategic cost management goal that is related with multiple economic activities. Related with basic idea of the enterprise strategic cost management, two kinds of strategic cost management goals classified by economic contents are: ㏒trategic cost management goal adapting and driving exteriorenvironment of the enterprise. Include exactly some strategic cost management goals related with general development direction of the enterprise, the important management policy, the mission of the enterprise, stability of the enterprise and sustainable development, as well as some strategic cost management goals related with overall development strategic, stability strategic and constrictive strategic, related with basic competitive strategic of the enterprise and competitive strategic in new-building enterprise, mature industry or declining property, and related with functional department of the enterprise. Here goals are the kind of extraversion goals determined according to exterior environment of the enterprise. 〤ultivate and improve strategic cost management goal of enterprise core competition. Core competition of the enterprise is core capability of the enterprise, which is formed in the enterprise interior, can make the enterprise obtain long-term competitive advantage, and exceeds the scale of basic capability. Include in detail some strategic cost management goals related with production management, enterprise management, arrangement of enterprise resource (no including enterprise culture), propulsion of enterprise culture, cultivation and improvement on the proprietor and the operator and so on. It is the kind of introversion strategic cost management goal according to interior environment of the enterprise to cultivate and improve core competition of the enterprise.3. Basic Features of Enterprise Strategic Cost Management GoalBasic Feature of enterprise strategic cost management goal is of characteristic with forward looking, effectiveness, innovation and consistency.3.1 Forward LookingStrategic cost management goal of the enterprise is a kind of advance design that is made by strategic cost managers according to analyzing deeply and completely interior and exterior environment of the enterprise, estimating in advance cost management results in future period, and sketching and revelation in future cost level and developing trend from strategic cost managers in abstractor.3.2 EffectivenessStrategic cost management goal is a kind of cost management goal in certain scale of the time, not permanent goal. The goal possibly changes with the time processing. In future for long time, interior-exterior environment of the enterprise changing, strategic cost management goal will also change naturally. Effectiveness of strategic cost management goal is limited by final accomplishment of strategic cost management goal.The effectiveness of the goal is different according to the different strategic cost management levels. The effectiveness of summit strategic cost management goal is longer than that of basic strategic cost management goal. "The span of the time is longer, the more indistinct strategic management level is". Once the effectiveness of goal is determined, the managers will have the sense of impendence for accomplishing their duty. Determination on the goal with effectiveness can also decide relevant stability for the goal in certain the scope of the time. But then, when strategic cost management is carried out, the management of strategic cost goal should be put apart certain flexibility to adapt the changeable environment.3.3 InnovationAs a whole, strategic cost management goal is new-brand with higher requirements and innovation for the enterprise. What strategic cost management goal reflects is the expectation and the new result of the enterprise future cost level and developing trend, which is a kind of foregone conclusion for innovative thought method application. The goal with innovation will be propitious to inspire cost managers to strive for new goal. 3.4 ConsistencyThe enterprise strategic cost management goal and the general strategic goal of the enterprise are consistent in management direction. This consistency decides that strategic cost management goal is subordinate to general strategic goal of the enterprise. The enterprise strategic cost management goal is consistent in management direction of each arrangement, which decides uniformity managers in all arrangement strategic cost management.4. Basic Principle of Establishing Enterprise Strategic Cost Management GoalEstablishment of enterprise strategic cost management goal should fall into step by the following basic principles:(1)T he principle of comprehensive consideration. All relevant factors should be integrated during establishment of enterprise strategic cost management goal. Looking upon the time, Connection between cost level and developing trend should be considered in past, present and future, determining strategic cost management goal that is possible to be realized. Looking upon the special scope, the matter of the arrangement and the entirety on different level strategic cost management goal should be considered, determining to form an integrated goal system from above to below. Otherwise, when determining strategic cost management goal, thesefactors such as subjective-objective factor, active-passive factor, interior-exterior factor and advantaged- disadvantaged factor that can affect the cost of the enterprise in longer time should be considered comprehensively.(2)T he principle of optimization. The optimization principle is also the most favorable principle. The requirement on the enterprise establishing strategic goal is not too high, and over-high goal is difficult to be realized in fact; but requirement on establishing goal is not over-low, and it is hard for over-low goal to make due prompting effect.References:1.Min Luo, Yongqiang Li, Jian Rao. Strategic Management Theory and Practice for Corporation, Chengdu: Publishing Houseof Southwest Finance & Economy University, 20032.Q inyuan Liu, Baohong Liu. Strategic Management: Analysis, Formulation and Implementation, Dalian: Publishing House ofNortheast Finance & Economy University, 20013.F red R. David. Strategic Management, Beijing: Publishing House of theEconomic Science, 2001(Edited by Bingsong Wu, Susan and Guiping Wang)文章出处：中美经济评论，英文版Journal of China-USA Business Review, Volume 3, No.9, Sep. 2004, ISSN: 1537-1514/qk/88595x/200409/23348190.html企业的战略成本管理目标摘要企业的战略成本管理目标是企业的战略成本管理的基本元素,它可以用许多方式建立，战略成本管理目标起到了重要作用。
中小企业成本管理研究外文翻译中文文献
中小企业成本管理研究外文翻译中文文献Cost Management in Small and Medium-sized Enterprises: A Research on Foreign LiteratureAbstractAs the backbone of the economy, small and medium-sized enterprises (SMEs) play a crucial role in creating jobs, stimulating innovation, and driving economic growth. However, they often face challenges in managing costs effectively. This article examines and analyzes foreign literature on cost management in SMEs. It explores various cost management techniques, such as activity-based costing, budgeting, and cost control, and highlights the importance of cost management in enhancing the competitiveness and sustainability of SMEs. The findings provide valuable insights for SMEs to optimize their cost management practices and achieve long-term success in the competitive business environment.1. Introduction1.1 BackgroundCost management is an essential aspect of business operations, as it directly impacts the profitability and financial stability of a company. In SMEs, which typically have limited resources and face intense competition, effective cost management is even more crucial.1.2 ObjectivesThe primary objective of this research is to examine the foreign literature on cost management in SMEs and identify best practices and techniques thatcan be applied in the Chinese context. By understanding the experiences and strategies of SMEs in other countries, Chinese SMEs can learn from their successes and avoid potential pitfalls in cost management.2. Cost Management Techniques2.1 Activity-Based Costing (ABC)Activity-Based Costing is a cost allocation method that assigns costs to specific activities or cost objects based on their utilization of resources. This technique provides a more accurate understanding of the cost drivers in a company, enabling SMEs to allocate resources more effectively and identify areas for cost reduction.2.2 BudgetingBudgeting is a fundamental cost management tool that allows SMEs to plan and control their financial resources. By setting realistic and achievable budgets, SMEs can monitor their expenses, forecast future costs, and make informed decisions regarding resource allocation.2.3 Cost ControlCost control involves monitoring and regulating expenses to ensure that they remain within planned limits. SMEs can employ various cost control techniques, such as implementing cost-saving measures, negotiating favorable contracts with suppliers, and leveraging technology to streamline operations and reduce overhead costs.3. Importance of Cost Management in SMEs3.1 Enhanced CompetitivenessCost management enables SMEs to offer competitive prices without compromising on quality. By optimizing their cost structure, SMEs can improve their profit margins and gain a competitive edge in the market.3.2 Resource OptimizationEffective cost management allows SMEs to allocate their limited resources strategically. By identifying unnecessary costs and reallocating funds to key areas, SMEs can optimize their production processes and invest in critical areas such as research and development.3.3 Financial StabilityCost management helps SMEs maintain a stable financial position by minimizing the risk of running into cash flow problems or accumulating excessive debt. By controlling costs and ensuring efficient resource allocation, SMEs can safeguard their financial health and sustain long-term growth.4. ConclusionThis research on foreign literature emphasizes the significance of cost management in SMEs and provides valuable insights into proven techniques and strategies. By implementing effective cost management practices, SMEs can optimize their operational efficiency, enhance competitiveness, and achieve long-term success in an increasingly competitive business environment. This research serves as a guide for Chinese SMEs to improve their cost management practices and overcome challenges effectively. By integrating foreign experiences with localized strategies, SMEs can navigatethe complexities of cost management and position themselves for sustainable growth.。
成本管理外文文献及翻译-译国译民
成本管理外文文献及翻译-译国译民译国译民翻译公司:成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, thedevelopment of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures torescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a markand a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecases, control of costs, could lead to product quality andenterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and thehigher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4,after the accident, organizes the concerned personnel for the cause assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not causeserious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, andthen use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels ofpersonnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesrequirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree,injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problemfor superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give fullplay to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accountingshould be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecapital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entireplanning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world,learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for,。
成本管理外文翻译 文档
Transition and enterprise restructuring: the role of budgetconstraints and bankruptcy costsMarian Rizov*Institute for International Integration Studies (IIIS), The Sutherland Centre, Level 6, Arts Building, Trinity College,Dublin 2, IrelandReceived 15 March 2004; accepted 19 May 2004Available online 27 September 2004AbstractThe focus of analysis is on the impact of financial leverage as a measure of bankruptcy costs on enterprise restructuring, based on budget constraints in the economy. Data of Bulgarian manufacturing firms allow comparison of firm behavior under soft and hard budget constraints as distinguished by the inception of a currency board in 1997. Controlling for change in sales, firm size and type of ownership, statistically significant relationship between financial leverage and firm restructuring through labor adjustments is found to exist under hard budgetconstraints only.D 2004 Elsevier B.V. All rights reserved.Keywords: Leverage; Firm employment; Bankruptcy costs; Budget constraintsJEL classification: G33; L25; P341. IntroductionThe impact of budget constraints on firm behavior in transition economies has been recognized in a number of studies where elimination of labor hording is identified as an important component ofenterprise-restructuring policies (e.g., Grosfeld and Roland, 1996; Coricelli and Djankov, 2001). A large theoretical and empirical literature, summarized in Kornai et al. (2003), has identified the causes and channels of soft budget constraints (SBC). However, the effects of the heavy indebtedness resulting from SBC in transition economies and the influence of corporate capital structure on firm restructuring and economic efficiency have not been fully explored. In the finance literature, research has long beenfocused on how financial leverage and bankruptcy costs influence operating behavior and efficiency (e.g., Titman, 1984; Perotti and Spier, 1993; Sharpe, 1994; Rajan and Zingales, 1995). The main finding is that higher levels of debt in the capital structure discipline firms and force them to make optimal resource allocation decisions.This paper analyzes the impact of financial leverage on firm restructuring, based on budget constraints in the economy. The analysis explores animportant channel through which the hardening of budget constraints is expected to cause active labor adjustment and enterprise restructuring. The empirical analysis uses data on more than 1500 Bulgarian manufacturing firms over the period 1994–2000. During the first half of the period, SBC were widespread and combined with inconsistent economic policies led to a severe financial crisis, which was followed by the inception of a currency board in mid-1997 and significant hardening of the budget constraints. Thus, data allow us to compare firm behavior under soft and hard budget constraints. Under hard budget constraints, a statistically significant relationship is found between determinants of the level of bankruptcy costs, such as firm size and financial leverage, and restructuring through labor adjustments. Ceteris paribus, the elimination of excess labor is more substantial in smaller and more highly leveraged firms. This relationship is not present under SBC.2. Analytical framework and hypothesesThe costs of adjusting firm labor force arise through the costs of hiring, training and firing employees, or the quasi-fixed components of the labor input (Oi, 1962; Fay and Medoff, 1985). The presence of such costs ought to induce firms to dampen fluctuations in their labor force relative to fluctuations in demand for their output, a pattern of behavior commonly referred to as labor hording. In the context of former centrally planned economies, an important reason for labor hording has been the pursuit of objectives other than profit maximization, such as full employment and other social and political goals. These considerations are in fact determinants of the SBC, which are identified as the major obstacle to efficient enterprise restructuring during transition (Kornai et al., 2003).If the costs of deviating from the profit-maximizing employment–sales ratio are high relative to the costs of adjusting labor, firms will choose to restructure. As deviations from the optimal employment– sales ratio are more costly for smaller firms and more highly leveraged firms, these ought to be quicker to adjust to changes in the economic environment (e.g., Sharpe, 1994). Firms that experience relativelyhigh opportunity costs of capital are prone to do less labor hording and to restructure when demand shifts or financial conditions change so as to preserve their capital.While firm (capital) size can reasonably be thought of as exogenous in this framework, such an assumption would be less tenable for firm leverage. Titman (1984) suggests that the more valuable is firm-specific capital at any given firm, the less debt that firm should have in its capital structure. Lower debt assures fewer states in which specific capital isdestroyed due to liquidation.4 Under this interpretation, firms with relatively high leverage may have chosen such a capital structure either because firm-specific capital adds relatively little value to their labor force, or because such firms operate under SBC. Firms may thus be thought of as balancing the benefits of debt finance with the benefits of more highly trained labor force.5 Under SBC, however, the perceived risks and bankruptcy costs are much lower. The low bankruptcy costs thus render high leverage irrelevant both to borrowing/lending decisions and to labor hording decisions, as new loans often are the only means of (temporary) survival for indebted/insolvent firms.This hypothesis could also reasonably be supported by the view that adjustment costs are largely psychological costs that managers incur when they lay off employees (Jensen, 1988). Managers behave inefficiently, favoring their own interests rather than those of firm owners when they avoid cutting employment during recession. Using a higher level of debt in the capital structure may be the best way to reduce such management-related agency costs. Under soft budget constraints, however, the owners themselves would often pursue strategies other than profit maximization, avoid cuts to employment and thus render the level of leverage irrelevant过渡和企业重组：在预算的作用限制和破产成本玛丽安里佐夫研究所国际一体化研究（Ⅲ，），萨瑟兰中心，6层，建筑艺术，三一学院，2都柏林，爱尔兰收到2004年3月15日，接受2004年5月19日可在线04年9月27日摘要分析的重点是财务杠杆作为破产企业重组成本，预算约束为基础的经济措施的影响。
成本管理外文文献及翻译
成本管理外文文献及翻译成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of directlabor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product costinformation to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and financestaff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesfrom enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be anadvantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt toconstantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on costchanges in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to thecorrect decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: targetcost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost controlmanagement through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provisionof relevant information,on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral senseof responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the marketresearch and information feedback in the CostManagement applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback.Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.-------- 欢迎下载资料，下面是附带送个人简历资料用不了的话可以自己编辑删除，谢谢～下面黄颜色背景资料下载后可以编辑删除X X X 个人简历个人资料姓名:xxxx 婚姻状况:未婚出生:1987-06-24 政治面貌:团员性别:男民族:汉照片学位:本科移动电话:专业:英语电子邮件:地址:教育背景2006.9-2010.6 吉林工程技术师范学院-----外国语言文学系主修课程大学英语精读，大学英语泛读，英语口语，英语听力，英语写作，英语口译，翻译学，词汇学，语法学，英美概况，英国文学，美国文学，语言学，本科阶段主修日语，中外名胜。
成本管理英文术语缩写ABCactivity-basedcostingsystem...
成本管理英文術語縮寫（2-6）ABC（activity-based costing system）作業基礎成本制度Allo.%（Allowance percentage）資源攤派比例A VHR（available hours）可用小時CE（estimated cost）估計成本CIP（clean item performance）交貨績效CT (Cycle Time)週期時間CT（target cost）目標成本DMAIC（define, measure, analysis, improvement and control）六標準差改善模式ETC（Electronic Toll Collection）電子收費系統FSP（factory standard price）標準生產成本G.T. （gross time）總時間K NTD（kilo new Taiwan dollars）千元KPI（key performance indicator）關鍵績效指標KSF（key success factor）關鍵成功因子KSF（key survival factor）關鍵存活因子L.T. （loading time）負荷時間M% （maintenance percentage）停機率MAF（man allowance factor）人力寬放因子Man req #（man requirement）人員需求量MC A VHR（machine available hours）機器可用小時MC req #（machine requirement）機器設備需求量MC（machine）機器MC/MAN（機器數/作業人數）人機比Min（Minute）分MRF（material reject factor）材料不良率N.P.N.L.（no profit/ no loss）NAF（Normal allowance factor）組織效率NO effcy（net operation efficiency）淨稼動效率NST（non scheduled time）非預期停機時間O.E.（organization efficiency）組織效率O.T.（operation time）稼動時間OID（operation instruction document）作業指導書pcs（pieces）件PDCA（plan, do, check, action）戴明管理循環ppm（parts per million）百萬分比PRF（process reject factor）製程不良率QC（quality control）品質控制R% （repair percentage）非預期停機率R+M% （repair and maintenance percentage）故障率REJF（reject factor）不良率ROA（return of asset）資產報酬率SDCA（Standard, do, check, action）日常管理循環SRF（scrape recovery factor）製程不良率ST（scheduled time）預期停機時間ST（stop time）停止時間SWOT（strength, Weakness, opportunity, threats）策略分析工具TC（technical cost）技術成本TD（technical data）技術資料TE（technical efficiency）技術效率TEF（technical efficiency factor）技術效率因子TLC（technology life cycle）技術生命週期UPH（unit per hour）機器生產速度V.A.O.T.（value added operation time）有附加價值之稼動時間V A UPH（value added unit per hour）附加價值時間V A（value analysis）價值分析V A/ VE（value analysis/ value engineering）價值分析工程VE（value engineering）價值工程VRP（variety reduction program）成本減半活動WIP（work-in-process）在製品Yr（year）年ETPT（process time）FTREFAV/C Rt（）。
企业成本管理中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译)外文文献：China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management AnalysisCost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems,mainly in the following aspects:(A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness.The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results. Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts tostrengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment.(B) establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levels Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining.4, establish a people-oriented concept, create a cohesive force in enterprisePeople do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing and cost-planning methodSince the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method.1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards.In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.中国企业成本管理的现状分析与对策摘要：随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。
成本管理外文翻译
1.In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected.2.Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels.3.Total cost of logistics enterprisesThe logistics costs can be classified managers to provide moredecision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous.4.Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective.5.Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting.6.Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses.7.Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees.8.Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead.9.Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits.10.Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs.11.Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on.12.Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees.13.Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost.14.Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation.15Logistics Cost Management and Control16Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities.17Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost.18Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management.19To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planningdecision-making and a more favorable basis and standards.20Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows:Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs.21Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the investment companies to outsource logistics to specialized third-party logistics companies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs.22With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility.23Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. "24On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises.。
企业成本控制分析外文翻译
企业成本控制分析外文翻译Enterprise cost control analysis成本控制是企业管理的重要方面。
它包括识别和管理组织所发生的各种成本，以实现效率和利润最大化。
有效的成本控制可以帮助公司实现其目标，确保资源有效配置并减少浪费。
There are several key elements to consider when analyzingcost control in an enterprise. First, it is important toidentify all of the costs associated with the production ofgoods or services, including direct costs such as raw materials and labor, as well as indirect costs such as overhead expenses and administrative costs.在分析企业的成本控制时，需要考虑几个关键要素。
首先，重要的是要识别与产品或服务生产相关的所有成本，包括直接成本，如原材料和劳动力，以及间接成本，如间接费用和管理费用。
Once all the costs have been identified, it is important to analyze them to determine if they are necessary and if they can be reduced. This can involve evaluating the efficiency ofvarious processes and identifying areas where waste can be eliminated or resources can be better utilized.一旦所有成本被识别出来，就需要对其进行分析，以确定其是否必要，以及是否可以减少。
现代企业成本管控研究外文文献翻译最新译文
外文文献翻译：原文+译文文献出处：Chapman M. The research of modern enterprise cost control [J]. Accounting, Organizations and Society, 2016, 3(7): 675-689.原文The research of modern enterprise cost controlChapman MAbstractModern enterprise in order to survive and develop in the competition, in addition to significantly reduce costs, even before the eye on the production process, the varieties, structure, process of product production organization arrangement, the careful design, on the whole to make the optimal decision of business. To this end, on the basis of the original cost accounting, cost accounting and forecasting, decision-making and advance planning and control of all kinds of management methods, such as combination of formed mainly to management of modern cost accounting management system.Keywords: Modern enterprise; Cost control; Effective path1 IntroductionIn market economic competition environment, any product's price from are essentially determined by the market, not business decision. Also, the price must be continued to reduce in the long run. Therefore, the enterprise can control the only factor, only reduce the cost. Enterprise only will be reduced to less than the industry average cost, the enterprise can survive. Only the enterprise cost and the industry average cost difference, this didn't really have the cost competitive advantage. Cost accounting and cost control in the modern cost accounting system is a key link in the process of "flow", it is the embodiment of the preliminary cost plan execution result, also is the premise and foundation of later assessment of cost analysis. A scientific, standardized, clear and full cost accounting management system, to facilitate the enterprise to its cost information to track, decomposition, analysis, to promote enterprises to actively adopt various authors measures and improve the effectiveness of the authors measure of the enterprise to promote the specifications of the wholeenterprise management, so as to further reduce the enterprise the management cost, operation cost, eventually establish enterprise's competitive advantage.2 Cost accounting methodCost is one of the main reflect the status of enterprise operation and management of comprehensive indicators. Enterprises in product cost accounting, can be directly traced back to the direct costs of the products shall be directly included in the product, the cost of the object cannot be directly traced to products in accordance with the certain assumptions as a premise for the product cost allocation. Practice has proved that when this particular assumptions in accordance with the distribution of the causal relationship between cost and cost object, the distribution of the result is relatively accurate, otherwise, it will distort the authenticity of the product cost information, influence the product cost, the choice of authors measures and, in turn, affects enterprise operation management related decisions.2.1 Standard cost methodStandard cost method is based on the standards set by the cost in advance, with the standard cost and actual cost comparison, calculation and analysis of cost difference calculation method of the cost of a product, and strengthen cost control, economic performance evaluation of a cost control system. Their core is according to the standard cost record and reflects the formation process of the product cost and results, and so as to achieve control of the cost. Standard cost method is not only a kind of cost calculation method, it is a combined cost calculation and cost control, be formulated by a include standard cost, cost variance calculation and analysis and processing cost differences between the three links of the complete system. Standard cost method, the main contents include: the formulation of standard cost, cost variance calculation and analysis, the cost difference. The establishment of standard cost is the premise and key of the standard cost method is adopted, therefore can achieve the goal of cost control in advance. Cost variance calculation and analysis is the key of the standard cost method, it can contribute to achieve the goals of cost control, and consist of economic performance evaluation.2.2 Variable cost methodVariable cost method, also known as direct cost method, is when calculating the product production cost and inventory cost, only include products consumed during the production of direct materials, direct labor, and variable manufacturing cost, and the fixed manufacturing cost as a "cost" during a cost calculation method of the sum is recorded into the profits and losses of the current. Under the variable cost method, the manufacturing costs as fixed during the "cost" sum is recorded into the profits and losses of the reason is: fixed manufacturing cost is to provide enterprises with a certain production condition, maintain production capacity and, in has formed the production conditions, regardless of the output of every period, these costs would occur as usual, did not increase or decrease along with the increase and decrease of output. That is to say, occurs during fixed manufacturing cost is according to, the benefits will fade over time, cannot be deferred to the next accounting period. Therefore, the manufacturing cost as a period cost, should be in full in the time when it was recorded in the profits and losses, and not to be included in the product cost. Under the full cost method, the full cost of the enterprise is divided into production costs (direct materials, direct labor, and manufacturing cost) and non-production costs (management fees, cost of sales, etc.) two categories, the comprehensive production cost into the product cost. Under the variable cost method, the full cost of the enterprise is divided into variable cost and fixed cost two kinds big, only to change the production cost of direct materials, direct labor, and variable manufacturing cost is included in the product cost.3 The necessity of modern enterprise cost control3.1 Improve enterprise profit and reproductionModern enterprise market competitiveness to ascend, one important aspect is determined by the cost control. Should be, the enterprise cost control effect is good, can greatly reduce the cost of enterprise production and management, improve the economic benefits, and increase shareholder's equity. In addition, the cost control of enterprise, can also save a lot of cost, for the enterprise to efficient redistribution of money, to raise the comprehensive economic benefits of enterprises.3.2 Conducive to rational analysis of enterprise cost controlIn the modern enterprise production and operation process, will inevitably encounter all kinds of cost, control whether it works or not, is directly related to the business activities of enterprises can develop smoothly. So, modern enterprises should divide the cost of some unreasonable, to ensure reasonable utility of every sum of money, in the end is advantageous to the scientific analysis of the effect of cost control.3.3 Improve the core competitiveness of the enterpriseModern enterprise in the process of production and operation, should according to own actual situation formulation and implementation of reasonable cost control strategy, thus obtain and maintain competitive advantage for the enterprise to offer help. Once the modern enterprises implement the strategy of effective cost control, can let the enterprise cost control more integrity, and make enterprise obtain sustainable development, to enhance the adaptability of market competition, for short-term and long-term interests.4 Efficient way of modern enterprise cost control4.1 Build up a positive cost control culture atmosphereIn contemporary fierce market competition environment, the modern enterprise to win their survival and development should set up a corporate culture. Its corporate culture should include the cost control consciousness, this will make it has obvious difference with other enterprises. Therefore, modern enterprise should be in your own conscious into the consciousness of cost control in the construction of corporate culture and concept, through the enterprise culture construction cost control consciousness gradually integrated into the enterprise production and operation management process, and guide every enterprise employees are actively involved in the work of controlling cost, make enterprise cost control consciousness in combination with the enterprise culture construction, and gradually into the enterprise employees' code of conduct, is advantageous to the real cost control consciousness into cost control behavior.4.2 Management full attention to cost control workModern enterprise production management mode is to obtain the maximumeconomic profits, so it needs to seek more sales creation, and minimize the cost, save energy, make enterprise when compared with competitors, cost controls to gain greater competitive advantage. Therefore, the enterprise managers need to constantly strengthen their consciousness of cost control, try to control the cost work earnestly to hold. Enterprise's each department need to employees of the enterprise cost control consciousness propaganda, establishing and perfecting the relevant system of controlling cost, fight all kinds of moral landslide, and try to adopt advanced management technology, let each job completion time is reduced, and obtain the maximum economic benefits.4.3 Adopt scientific and reasonable cost calculation methodThe modern enterprise to control cost effectively, you need to first work out a scientific and reasonable cost control target. That is to say, the modern enterprise should make specific period of time a can implement cost control targets, and let it become a benchmark in the enterprise cost accounting systems. Enterprise can according to own actual situation and the development on the basis of market to determine a more competitive market sale price, and predict possible business and sales profits. Departments within the enterprise should be as the standard cost control, to determine the good segmentation, target cost and decomposition to each department and a responsibility to the individual, so as to realize the effective of responsibility of the enterprise cost accounting, according to the differences between the individuals to do a good job of enterprise cost accounting.4.4 Reasonable control the enterpriseModern enterprises should do through lowering the cost of human resources related cost control work. At present, some enterprises in the process of production and operation, for the introduction of human resources and there is a large cost waste. In view of this problem, we should supervise and urge enterprises according to their own actual development status and talent demand to develop scientific and reasonable human resource planning, clear the specific purpose of recruitment, and each stage of the enterprise reasonable planning, the situation of the human resource requirements to ensure the recruitment work smoothly. Enterprises should follow the developmentof modern enterprise system request, of course, do not blindly reduce cost and to recruit some inappropriate talent, but should account for a strategic height to do a good job of talent pool for the enterprise, in order to the long-term development of the enterprise, as far as possible at a relatively low cost to introduce high-level talent. In addition, the enterprise also should to existing staff training, improve their working skills, enhance their sense of belonging, and improve their loyalty of the enterprise. Enterprise human resources management cost will not too high, but also improves the enterprise staff's work enthusiasm and initiative, to truly improve the enterprise economic benefit.译文现代企业成本管控研究Chapman M摘要现代企业为了在竞争中生存和发展，除了要大幅度的降低成本，更要把眼光放在生产过程之前，对产品的品种、结构、工艺、生产的组织安排等进行了精心设计，从整体上做出最优的经营决策。
企业成本控制外文文献翻译作业成本法2014年译文3300多字
企业成本控制外文文献翻译作业成本法2014年译文3300多字XXX high-XXX of cost control。
The article then presents several cost control strategies that can be used by high-tech enterprises。
including cost n。
cost avoidance。
and XXX of effective cost control in the success of high-tech enterprises.nHigh-XXX when it comes to cost control。
These challenges arise from the nature of the industry。
XXX change。
high levels of n。
and the need for XXX。
high-XXX maintaining high levels of quality and XXX.XXX StrategiesOne of the most common cost control strategies used by high-XXX。
Some of the areas where cost n can be achieved include manufacturing。
research and development。
and marketing and advertising.Cost XXXAnother cost control strategy used by high-tech XXX。
high-tech enterprises may avoid unnecessary costs by using open-source are instead of proprietary are。
常见成本管理英语词汇
常见成本管理英语词汇成本管理是企业管理中的重要环节，以下是一些常见的成本管理相关的英语词汇。
1. Cost (成本)- Direct costs（直接成本）- Indirect costs（间接成本）- Fixed costs（固定成本）- Variable costs（变动成本）- Overhead costs（间接费用）- Operating costs（营运成本）2. Budget (预算)- Budget planning（预算编制）- Budget control（预算控制）- Budget variance（预算偏差）- Budget analysis（预算分析）- Budget performance（预算执行情况）3. Cost allocation (成本分摊)- Cost driver（成本驱动因素）- Cost pool（成本池）- Allocation base（分摊基数）- Activity-based costing（活动成本核算）4. Cost accounting (成本会计)- Cost center（成本中心）- Cost object（成本对象）- Job costing（作业成本核算）- Process costing（过程成本核算）- Standard costing（标准成本核算）5. Cost management techniques (成本管理技术)- Value chain analysis（价值链分析）- Cost-volume-profit analysis（成本-销售额-利润分析）- Break-even analysis（盈亏平衡分析）- Target costing（目标成本法）- Activity-based management（活动成本管理）6. Cost reduction (成本降低)- Cost optimization（成本优化）- Cost-saving measures（成本节约措施）- Cost-cutting strategies（成本削减策略）以上是关于常见成本管理的一些英语词汇，希望对您有所帮助。
成本管理英语
成本管理英语《Cost Management: Controlling Costs and Maximizing Profits》Cost management is a critical aspect of business operations, as it directly impacts a company's profitability and performance. It involves the process of planning, controlling, and reporting costs, in order to ensure that resources are utilized efficiently and effectively.One of the key components of cost management is cost control, which involves identifying, analyzing, and managing all costs associated with a company's operations. This includes both direct costs, such as raw materials and labor, as well as indirect costs, such as overhead expenses and administrative costs. By effectively controlling costs, a company can minimize wastage, improve operational efficiency, and ultimately maximize profits.Another important aspect of cost management is cost planning, which involves creating a budget and forecasting future expenses. This allows a company to allocate resources in a strategic manner, and to identify potential areas for cost savings. By creating a detailed cost plan, a company can better manage and monitor its expenses, and make informed decisions about resource allocation and investment.Cost management also involves reporting and analyzing costs, in order to measure performance and identify potential areas for improvement. By regularly analyzing cost data, a company can identify trends, patterns, and anomalies, which can help to identify areas for further cost reduction and optimization.Overall, cost management is a critical aspect of business operations, and is essential for ensuring the long-term success and profitability of a company. By effectively managing and controlling costs, a company can improve its operational efficiency, maximize profits, and remain competitive in the marketplace.。
成本管理（costmanagement）
成本管理（costmanagement）企业生产经营过程中各项成本核算、分析、决策和控制等一系列科学管理行为的总称。
成本管理一般包括成本预测、决策、计划、核算、控制、分析、考核等职能。
成本管理的目的，就是要充分动员和组织企业全体人员，在保证产品质量的前提下，对企业生产经营过程的各个环节进行科学合理的管理，力求以最少生产耗费取得最大的生产成果。
成本管理是企业管理的一个重要组成部分，它要求系统而全面、科学和合理，它对于促进增产节支、加强经济核算，改进企业管理，提高企业整体成本管理水平具有重大意义。
要搞好成本管理和提高成本管理水平，首先要认真开展成本预测工作，规划一定时期的成本水平和成本目标，对比分析实现成本目标的各项方案，进行最有效的成本决策。
然后应根据成本决策的具体内容，编制成本计划，并以此作为成本控制的依据，加强日常的成本审核监督，随时发现并克服生产过程中的损失浪费情况，在平时要认真组织成本核算工作，建立健全成本核算制度和各项基本工作，严格执行成本开支范围，采用适当的成本核算方法，正确计算产品成本。
同时安排好成本的考核和分析工作，正确评价各部门的成本管理业绩，促进企业不断改善成本管理措施，提高企业的成本管理水平。
要定期积极地开展成本分析，找出成本升降变动的原因，挖掘降低生产耗费和节约成本开支的潜力。
进行成本管理应该实行指标分解，将各项成本指标层层落实，分口分段地进行管理和考核，使成本降低的任务能从组织上得以保证，并与企业和部门的经济责任制结合起来。
成本是体现企业生产经营管理水平高低的一个综合指标。
因此，成本管理不能仅局限于生产耗费活动，应扩展到产品设计、工艺安排、设备利用、原材料采购、人力分配等产品生产、技术、销售、储备和经营等各个领域。
参与成本管理的人员也不能仅仅是专职成本管理人员，应包括各部门的生产和经营管理人员，并要发动广大职工群众，调整全体员工的积极性，实行全面成本管理，只有这样，才能最大限度地挖掘企业降低成本的潜力，提高企业整体成本管理水平。
【企业成本管理】中英文对照,专业名词,财务成本管理完整版
【企业成本管理】中英文对照,专业名词,财务成本管理完整版PART I Fundamentals to Financial Management第一部分财务管理导论Section I Fundamentals to Financial Management第一节财务管理概述1.profit maximization*利润最大化1-1 EPS maximization* 每股收益最大化【讲解】EPS, earnings per share 每股收益1-2 Maximization of shareholders wealth* 股东财富最大化e.g. Shareholder wealth maximization is a fundamental principle of financial management. In financial management we assume that the objective of the business is to maximize shareholder wealth. This is not necessarily the same as maximizing profit.【讲解】（1）maximization [,mæksimai'zeiʃən] n.最大化，极大化（2）minimization [,minimai'zeiʃən, -mi'z-] n.最小化（3）maximize ['mæksɪmaɪz] v. 最大化，取……最大值，达到最大值（4）minimize ['mɪnɪmaɪz] v. 最小化（5）minimum n.最小值，最小量adj.最小的，最低的（6）maximum n. 极大，最大限度，最大量adj.最高的，最多的（7）the same as 和……一样，与……相同学习成果回顾【译】股东财富最大化是财务管理的基本原则。
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外文翻译Cost Management of CorporateMaterial Source:http: 《Cost Management》Author: Don R. Hansen，Maryanne M. Mowen1 the concept of financial control needs to redefineThe need to redefine the financial controls, because the theory of financial management, financial management environment and people's expectations have changed. First of all, compared with the traditional system, financial management, financial management has been separated from and independent existence, as in the separate government administration from enterprise to legal status after the independent governments, in other words, the microstructure of financial management is its basic property. Discussion of financial control to be under the guidance of agent theory, based on "clear property rights, power and responsibility, separation of enterprise management science" of modern enterprise system and corporate governance requirements. Specifically include the following:1.the main body of corporate financial control board first.According to agency theory, "agency relationship exists in all organizations, all cooperative activities exist in every enterprise management level." Empirical analysis shows that the economic agent is based on the operators to grant shareholders the right management can reduce operating costs, because a large number of shareholders by a company directly involved in decision-making, management, production control cost is staggering. But the agent must lead to the establishment of another agency costs. This cost ultimately borne by the shareholders only, and its presence will affect the company's operating efficiency, and may even threaten the survival of the company. In the modern enterprise system, corporate governance structure is an important feature of the board of the operator (CEO) to strengthen financial discipline and control. According to our "Company Law" the relevant provisions of the Board or the shareholders by the creation of the Assembly elections. Mandate from the Board of Directors of view, we are very easy to make this conclusion: corporate governance structure to the board for the center building, the board outside the main activities on behalf of thecompany for Ge Zhong, internal management of the company's financial and operating,Board can Quanfang Wei Fuze financial decision-making and control, essentially decided the company's financial position.This paper emphasizes the financial control board in the modern enterprise's dominant position is by no means deny the CEO (chief executive) and the CFO in the financial control system of a certain position, in fact, multi-agency relationships as business generation and operation of the main body of financial control is layered and multi-level (in the internal control serious business, general manager of the financial control actually occupy "the Chief"). At the same time in the modern corporate board decision-making and control of the financial position of the subject is not no CEO position in the enterprise value creation in the corporate strategic decision-making and tactical implementation of these two areas, both the need for a strategic retreat, policy makers, need implementation experts, the CEO. Gates on quite emotionally said: "When the strategic master is not worth mentioning, when the CEO side was hard effort."From the point of view of the mechanism, the financial control of the first things not just the financial sector, not the responsibility of enterprise managers, but investors were integrated enterprise financial and comprehensive management. A sound corporate financial control system, in fact, is the perfect embodiment of corporate governance structure. In turn, innovation and deepening of financial control will promote the establishment of modern enterprise system and sound corporate governance structure.2.financial control goal is to maximize the value of corporate finance, agency costs and financial returns are balanced, is the business reality and the future high-yield low-cost, unified, rather than the traditional control of the financial activities of the reality of compliance, effectiveness. Financial control board for the primary objective is to reduce agency costs (defined by the operators, employees and other agents lazy, irresponsible, deviate from the shareholders of target and to various means to obtain wealth from the company incurred costs, such costs ultimately Shareholder). The presence of agency costs affect operational efficiency, and may even threaten the survival of the company. Second, the financial control objectives to promote enterprise readiness goals, the financial control process must be around the business strategy formulation, implementation, control the whole process of a series of measures. Finally, the financial control efforts will beintegrated enterprise resource optimization, to minimize resource consumption, resource use efficiency, the maximum business value.3.financial control is the object of the first people (managers, financial managers and other managers, staff) and the resulting internal and external financial relations, it should be followed by a variety of corporate financial resources (capital, technology, human resources, information ) or cash flow.4.way to achieve financial control should be a series of incentives and constraints as method. In order to reduce agency costs and achieve financial goals, we must design a comprehensive incentive and restraint mechanisms, such mechanisms include the "internal mechanism" and "external mechanism." "Internal mechanism" of the factors or means, including: dismissal or replacement of underperforming managers; through the Board of Directors consists of the various Committee and Corporate Board of Directors of the operator control functions; clearly defined general meeting of shareholders, board of directors, managers, decision-making between power, control limits; the implementation of the operators, employees and business performance-related pay "incentive system", including annual salary, profit sharing system, stock options plans; implementation of budget management; through organization design and restructuring, improve the internal organization of the control and responsibility for control, performance evaluation system. "External mechanisms" factors or means, including: managers and labor market regulation, a rational operators, employees under the influence in the talent market, may not be too contrary to the interests of shareholders; control of the market potential M & A's threats; government law; capital market regulators, such as government, intermediary organizations, professional security analysts.2 financial control systems in financial management is the core ofWe know that financial management content from different angles have different expression: analysis from the movement of funds, financial management, including financing, capital invested, fund operations, income distribution; from the management link analysis, financial management including financial forecasting, financial decision-making, financial control and financial analysis; from the analysis of financial elements, the contents of the financial management of funds, cash flow, securities, capital (property) management and other various ideas. In the above part of the core content of what is it? Theoretically, there are different points of view: Some people think that is the funding, investment and distribution; also suggested that the financial decision-making (this view may be well-knownmanagement theorists H. Simon's words, "management is decision-making" effect); and still others cash (money) in circulation and turnover. But the view is more focused on the financing of the capital structure decision-making process in the use of capital investment decisions and dividend decisions on the allocation of funds, such as: "Financial management is through investment decisions, financing decisions and dividend policy to increase the rate of return reduce the risk to achieve their goals. "Financial decision-making is the core idea of financial management, financial management will undoubtedly economic life in the real position is increased, the financial staff accountant not only belong to the class of the housekeeper. But in theory to financial decision-making placed in the financial management system, the primacy of function, I think that may be contrary to the financial management of the most essential meaning, is not conducive to effectively achieve financial goals, the practice of financial management to play the most effective guidance Nanyi role. For two reasons: first, the most effective financial decision-making in particular the long-term financial decisions, is a corporate strategic planning, this decision-making power in planning corporate governance structure are Gudong the General Assembly or Dongshi Hui Jin Jin, Bao Kuo Financial Budget Shenpi so right Yeshi In other words, "prior" financial management authority essentially investor, is not only the implementation of the operators and the level of financial manager, the latter two levels of financial management in terms of content focused on "things" stage . As the company's internal financial management of multi-agent relation to those classified as investment finance, financial managers and financial managers financial multiple levels. Managers and financial managers who are primarily tasked to implement the strategic decision-making, implementation of the company budget, so it called for the implementation of type, rather than decision-making model. From the perspective of the enterprise, financial management is largely level operators and financial managers, because under the modern enterprise system management problems mainly related to the specific operator (CEO), certain specific financial management and chief financial officer (CFO) linked ; Second, the concept of decision-making analysis, decision-making that determination, though no decision-making are also includes a complex analysis and comparison, and selection process, but, if the financial management of the major duties or functions of the provisions in the funding decision-making, investment dividend policy decisions and then, as the central figure in the CFO financial management functions of financialmanager, the core department's financial sector will keep in the "unemployed" or "closed" state. As a business investment, financing, and allocation decisions, especially long-term investment decisions, capital structure, dividend policy and decision-making in the management of complex business activities, after all, belong to even in the event, more a non-programmed decision. From a practical analysis, CEO and CFO is a means of corporate governance structure more by refining the management system, specific management tools, balanced enterprise logistics, capital flow and information flow, to complete the financial decision-making, budgetary and financial matters. One obstacle is the organizational behavior management theory, solving among various actors within the enterprise, corporate and external interests, conflicts of interests between the relevant groups and coordination problems, that the resolution of the principal or the interests of the different management contract between subjects relations leading to a way to coordinate the financial management system actors (such as shareholders, board of directors, managers, financial managers, creditors and other interested groups) the responsibility, authority, and Profit, It is with this understanding, Corporate Finance are mainly management Xue The scope of it to the system as the main features of the financial system to solve business management from the various actors in the incentive and restrictive asymmetry, coordinate and guide all departments and units to achieve corporate financial activities of the overall objectives, financial control tasks is the adoption of regulation, communication and cooperation so that individual, decentralized integration of unified financial operations and pursue short-term or long-term financial goals.译文企业成本管理资料来源:《Cost Management》作者：Don R. Hansen，Maryanne M. Mowen一、财务控制的概念需要重新定义之所以需要对财务控制进行重新定义，是因为财务管理的理论、环境以及人们对财务管理的预期都发生了变化。