成本管理中英文文献对照及成本控制参考文献
企业成本控制外文翻译文献
企业成本控制外文翻译文献(文档含英文原文和中文翻译)译文：在价值链的成本控制下减少费用和获得更多的利润摘要：根据基于价值链的成本管理理念和基于价值的重要因素是必要的。
首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。
其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。
因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。
关键词：成本控制，价值链，收益，支出，收入，成本会计1、介绍根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。
这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。
然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。
很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。
换句话说，这至少不能从根本上解决它。
因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。
所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。
基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。
毕业论文--成本控制(cost--control)外文原文及译文【范本模板】
本科生毕业设计(论文）外文原文及译文所在系管理系学生姓名专业财务管理班级学号指导教师2014 年 6 月外文原文及译文Cost ControlRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed。
Cost control，also known as cost management or cost containment，is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas，such as departments，divisions, or product lines, within their operations.Cooper and Kaplan in 1987 in an article entitled "how cost accounting systematically distorts product costs” article for the first time put forward the theory of "cost drivers" (cost driver, cost of driving factor）of that cost, in essence，is a function of a variety of independent or interaction of factors （independent variable) work together to drive the results. So what exactly is what factors drive the cost or the cost of motive which? Traditionally, the volume of business (such as yield）as the only cost driver （independent variable)，at least that its cost allocation plays a decisive role in restricting aside，regardless of other factors (motivation）. In accordance with the full cost of this cost driver, the enterprise is divided into variable costs and fixed costs of the two categories。
成本控制外文文献（Costcontrol,foreignliterature）
成本控制外文文献（Costcontrol,foreignliterature）成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。
那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。
一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。
2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。
作为企业效率的重要工作，每一个企业都要深化改革。
首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。
3，然而，产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。
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,。
cost control 成本控制 外文翻译
Reference for business,Encyclopedia of Business.2nd ed,Cos DesCost controlRoger J. BinderAbstractCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords: Cost control；Applications；Control reports；Standards；StrategicCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment ofperipheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goals and objectives. Management's guidance takes two forms of control: (1) the management and supervision of behavior, and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planning refers to the way that management plans and wants people to perform, while control refers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centers represent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centers are accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centers accept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center, for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes theresponsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.CONTROL REPORTSControl reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget. A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.STANDARDSFor cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.An examination of the details of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast. The details also reveal that management expects operations to produce the required amount of units within a certain cost range. Management bases its expectations and projections on the best historical and current information, as well as its best business judgment.THE ROLE OF ACCOUNTINGAccounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review. The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business. Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.STRATEGIC COST CONTROLManagement relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capital by releasing veteran employees who are experts in their fields, not to mention by creating a declinein morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.References：[1] Anthony, Robert N., and Vijay Govindarajan. Management Control Systems.Chicago: Irwin, 1997.[2] Cooper, Robin, and Robert S. Kaplan. The Design of Cost Management Systems.Upper Saddle River, NJ: Prentice Hall, 1998.[3 ] Cooper, Robin, and Regine Slagmulder. "Micro-Profit Centers." ManagementAccounting, June 1998.[4] Hamilton, Martha M. "Who's Chainsawed Now? Dunlap Out as Sunbeam's LossesMount." Washington Post, 16 June 1998. Rotch, William, et al. Cases in Management Accounting and Control Systems. 3rd ed. Englewood Cliffs, NJ: Prentice Hall, 1995.[5] Shank, John K., and Vijay Govindarajan. Strategic Cost Management. New York:Free Press, 1993.Reference for business,Encyclopedia of Business.2nd ed,Cos Des成本控制摘要企业实体的控制，本质上是一种管理和监督职能。
成本管理国内外文献综述
成本管理国内外文献综述英文回答：Cost Management: A Comprehensive Literature Review.Cost management is a critical aspect of business operations, as it enables organizations to optimize resource allocation, reduce expenses, and improve profitability. This literature review aims to provide a comprehensive overview of cost management research, exploring its various dimensions, methodologies, and best practices.Historical Evolution and Theoretical Foundations.The concept of cost management has evolved over time, from its roots in traditional accounting practices to its modern emphasis on strategic decision-making. Researchers have proposed numerous theories and frameworks to explain cost behavior and optimize cost management processes. Theseinclude activity-based costing (ABC), target costing, and value-based costing (VBC).Cost Classification and Estimation Techniques.Cost management requires a comprehensive understanding of cost classification systems and estimation techniques. Direct costs are directly attributable to specific products or services, while indirect costs are shared acrossmultiple activities. Estimation methods, such as time and motion studies, parametric modeling, and simulation, provide reliable estimates for various cost elements.Cost Reduction and Optimization Strategies.Organizations employ various strategies to reduce costs and optimize their operations. Value analysis, process mapping, and lean manufacturing principles help identify and eliminate waste and improve efficiency. Cost-benefit analysis and risk management techniques assess thepotential outcomes of cost-saving initiatives.Technology and Cost Management.Technological advancements have significantly influenced cost management practices. Enterprise resource planning (ERP) systems provide real-time data and analytics for better cost monitoring and decision-making. Cloud computing and machine learning algorithms automate cost analysis and forecasting tasks.International Perspectives on Cost Management.Cost management practices vary across countries due to differences in economic, regulatory, and cultural factors. International organizations face challenges in applying uniform cost management standards and achieving cost synergies across their global operations.Emerging Trends and Future Directions.Current trends in cost management include a focus on sustainability, digital transformation, and data-driven decision-making. Researchers are exploring the use ofartificial intelligence (AI) and blockchain technology to enhance cost management capabilities.中文回答：成本管理综述。
成本控制中英文对照外文翻译文献
成本控制中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：COST CONTROLRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity , then, is essentially a managerial and supervisory function .Control consiets of those actions necessary to assur e that the entity’s resources and operations are focused on attaining established objectives , goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizeds the quantity of output , and provides managers with objective information about employee performance . Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords : Cost control, Applications, Control reports, Standards, Strategic Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goal and objectives. Management’s guidance takestwo forms of control: (1) the management and supervision of behuvior , and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards ofsuccess. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management todesign control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Management's role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget.A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from thestandard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report toencompass a period in which management can take useful remedial action. In addition, accountingdisseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards andpractices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a Decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objectiveinformation about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.译文：成本控制成本控制成本控制，也被称为遏制成本或管理成本，一个广阔的成本管理技术，它的经济增长目标是降低成本提高企业效率。
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。
2020年成本管理外文文献及翻译.doc
成本管理外文文献China＇s Enterprise Cost Management Analysis and Countermeasures Abstract: 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 measures In 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 Analysis Cost 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 the Chinese 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 obsolete First of all, from a Cost Management in general and ways of looking at, not really formed, thesystem＇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, 57% of the enterprises use varieties of France, 48% 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 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 of In 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-addedtax; 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 mistakes Cost 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 measures Cost 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 Management Strategic 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 concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management The 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 anddecision-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 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 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 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＇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 and cost-planning method Since 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 Costing Activity-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 fromthe 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 method The 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 Management At 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 application LOTUS, 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 of The 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 information Companies 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。
施工项目成本控制中英文对照外文翻译文献
(文档含英文原文和中文翻译)中英文资料翻译施工项目的成本控制1 引言项目是企业的形象窗口和效益源泉。
随着市场竞争日趋激烈，工程质量、文明施工要求不断提高，材料价格波动起伏，以及其他不确定因素的影响，使得项目运作处于较为严峻的环境之中。
由此可见成本控制贯穿工程建设的全过程，它是企业全面成本管理的重要环节，必须在组织和控制措施上给予高度重视，以提高企业的经济效益。
2 概述施工项目成本控制，指在成本发生和形成过程中，对生产经营所消耗的人力、物资和费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产经营效益。
3 施工企业成本控制原则施工企业成本控制以项目成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：1）成本最低化原则。
施工项目成本控制的最终目的，在于通过成本管理的各种手段，不断降低施工项目成本，以实现目标成本最低的要求。
在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。
一方面挖掘各种降低成本的途径，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可以达到的合理最低成本水平。
2）全面成本控制原则。
成本管理是全企业、全员和全过程的管理，亦称“三全”管理。
全项目成本控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应避免出现成本控制人人有责，人人不管的现象。
项目成本的全过程控制要求成本控制工作要随着项目进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。
3）动态控制原则。
施工项目是一次性的，成本控制应强调项目的中间控制，即动态控制。
由于施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。
而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。
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。
外文文献翻译---项目成本减少与控制
Ⅲ.外文翻译外文翻译之一Project Budget Monitor and ControlAuthor：Yin Guo-liNationality：AmericanDerivation：Management Science and Engineering. Montreal: Mar 20, 2010 .With the marketing competitiveness growing, it is more and more critical in budget control of each project. This paper discusses that in the construction phase, how can a project manager be successful in budget control. There are many methods discussed in this paper, it reveals that to be successful, the project manager must concern all this methods.1. INTRODUCTIONThe survey shows that most projects encounter cost over-runs (Williams Ackermann, Eden, 2002,pl92). According to Wright (1997)'s research, a good rule of thumb is to add a minimum of 50% to the first estimate of the budget (Gardiner and Stewart, 1998, p251). It indicates that project is very complex and full of challenge. Many unexpected issues will lead the project cost over-runs. Therefore, many technologies and methods are developed for successful monitoring and control to lead the project to success. In this article, we will discuss in the construction phase, how can a project manager to be successful budget control.2. THE CONCEPT AND THE PURPOSE OF PROJECT CONTROL AND MONITORErel and Raz (2000) state that the project control cycle consists of measuring the status of the project, comparing to the plan, analysis of the deviations, and implementing any appropriate corrective actions. When a project reach the construction phase, monitor and control is critical to deliver the project success. Project monitoring exists to establish the need to take corrective action, whilst there is still time to take action. Through monitoring the activities, the project team can analyze the deviations and decide what to do and actually do it. The purpose of monitor and control is to support the implementation of corrective actions, ensure projects stay on target or get project back on target once it has gone off target。
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 Countermeasures Abstract: 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 ofthe 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 middleof 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 to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost Management Strategic 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 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 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 tofacilitate 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 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'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 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 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 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 thereconciliation 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。
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。
成本管理外文文献及翻译教学提纲
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 Countermeasures Abstract: 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. Intraditional 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 bybusiness 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 Managementof 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 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 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 Managementshould 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 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'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 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, tothe 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 varietyof incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) Thetarget 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 information Companies 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 ofthe 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。
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成本管理中英文文献对照及成本控制参考文献参考文献1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，〃8 Catherine Stenzel，Joe of Cost Management M〃The Financial Aspects of Corporate Governance Gee London..2003〃9 David W〃Manager’s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997.11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004.13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004.14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。
研究现代成本管理，是一个既有一定意义，又有一定现实意义的问题。
本文拟对此作一些简单的分析。
2成本效益理念传统的成本管理是以企业是否节约为依据，片面地从降低成本乃至力求避免某些费用的发生入手。
强调节约和节省。
传统成本管理的目的可简单地归纳为减少支出、降低成本。
这就是成本论成本的狭隘观念。
在传统的计划经济下，产品实行统购统销，企业的产出等于企业的收入。
因此，降低产品成本就意味着增加企业的收益，企业必然将成本管理的重点放在降低产品成本上，而陷入单纯的为降低成本而管理成本的滞后状态，不能为决策提供所需要的正确信息。
随着市场经济的发展，卖方市场逐渐向买方市场转变，企业不能再将成本管理简单地等同于降低成本。
因为，企业不仅要关注产品的生产成本，而且要关注其产品能在市场上实现的效益。
在市场经济的环境下，适应瞬息万变的环境，获得经济效益取得持续性的竞争优势，始终是现代企业管理必须考虑的首要问题。
企业成本管理工作中也应该树立成本效益观念，实现由传统的“节约、节省”观念向现代效益观念转变。
特别是在我国市场经济体制逐步完善的今天，企业管理应以市场需求为导向，通过向市场提供质量尽可能高、功能尽可能完善的产品和服务，力求使企业获取尽可能多的利润。
与企业管理的这一基本要求相适应，企业成本管理也就应与企业的整体经济效益直接联系起来，以一种新的认识观——成本效益观念看待成本及其控制问题。
企业的一切成本管理活动应以成本效益观念作为支配思想，从“投入”与“产出”的对比分析来看待“投入”（成本）的必要性、合理性，即努力以尽可能少的成本付出，创造尽可能多的使用价值，为企业获取更多的经济效益。
这里，值得注意的是〆“尽可能少的成本付出”与“减少支出，降低成本”的概念是有区别的。
“尽可能少的成本付出”，不就是节省或减少成本支出。
它是运用成本效益观念来指导新产品的设计及老产品的改进工作。
如在对市场需求进行调查分析的基础上，认识到如在产品的原有功能基础上新增某一功能，会使产品的市场占有率大幅度提高，那么，尽管为实现产品的新增功能会相应地增加一部分成本。
只要这部分成本的增加能提高企业产品在市场的竞争力，最终为企业带来更大的经济效益，这种成本增加就是符合成本效益观念的。
总之，在现代市场经济环境下的企业日常成本管理中，应对比“产出”看“投入”。
研究成本增减与收益增减的关系，以确定最有利于提高效益的成本预测和决策方案。
3 战略成本观念战略成本管理的形成和发展是现代市场经济和竞争的必然结果。
近二十年来企业环境发生了急剧的变化，全球性竞争日益激烈，为了适应这种竞争的需要，战略成本应运而生。
不言而喻，成本是决定企业产品或劳务在竞争中能否取得份额以及占有多少份额的关键因素，而影响竞争成本的核心是企业的战略成本，而非传统的经营成本。
实施战略成本管理有利于更新成本管理的观念。
在传统成本管理中，成本管理的目的被归结为降低成本，节约成了降低成本的基本手段。
不可否认，在成本管理中，节约作为一种手段是不容置疑的，但它不是唯一的手段，现代成本管理的目的“应该是以尽可能少的成本支出，获得尽可能多的使用价值，从而为赚取利润提供尽可能好的基础，从而提高成本效益。
从战略成本管理的视角出发来分析成本管理的这一目标，不难发现，成本降低是有条件和限度的，在某些情况下控制成本费用，可能会导致产品质量和企业效益的下降。
如果企业以较低的成本升幅，而取得更高的使用价值，从而大大提高企业的经济效益，企业何乐而不为。
企业在市场上取得竞争优势取决于以同样的成本为顾客提供更优的使用价值或以较低成本提供相同的使用价值。
企业采用何种成本战略，取决于企业整个的经营战略和竞争战略，成本管理必须为企业整个经营管理服务。
在现代成本管理中，战略成本管理占有十分重要的地位，它突破了传统成本管理把成本局限在微观层面上的研究领域，把重心转向企提高企业整体经济效益。
成本计算既是成本会计的中心也是成本管理的基础，其重要地位无庸置疑。
传统的成本计算包括以汇总、分配、再汇总的形式计算制造产品成本，也包括以标准成本为核心手段进行成本预算。
然而，在现代成本管理中，从形式到内容都有了飞速的发展。
西方发达国家多年的研究和实践，提出了一些新的成本计算方法，其中作业成本法（Activity-Based CostingABC）在欧美已经得到了较为普遍的应用，ABC在提供更为精密、真实的成本信息方面功不可没。
作业成本概念的提出深化了人们对成本的认识。
传统成本理论认为〆成本是对象化的费用，是生产经营过程中所耗费的资金总和。
传统成本理论的成本概念揭示了成本的经济实质（价值耗费）和经济形式（货币资金），但没有反映出成本形成的动态过程。
ABC法有效地弥补了这一不足。
它把企业生产经营过程描述为一个为满足顾客需要而设计的一系列作业的集合。
其中，作业推移的过程也是价值在企业内部逐步积累、转移，直到最后形成转移给顾客的总价值即最终产品成本的过程。
ABC法通过作业这一中介，将费用发生与产品成本形成联系起来，形象地揭示了成本形成的动态过程，使成本的概念更为完整、具体。
与传统成本制度相比，作业成本计算采用的是比较合理的方法分配间接费用。
该方法首先汇集各作业中心消耗的各种资源，再将各作业中心的成本按各自的作业动因分配到各产品。
归根到底，它是采用多种标准分配间接费用，是对不同的作业中心采用不同的作业动因来分配间接费用。
而传统的成本计算只采用单一的标准进行制造费用的分配，无法正确反映不同产品生产中不同技术因素对费用发生的不同影响。
ABC法将直接费用和间接费用都视为产品消耗作业所付出的代价同等对待。
对直接费用的确认和分配，与传统成本计算方法并无差别々对间接费用的分配则依据作业成本动因，采用多样化的分配标准，从而使成本的可归属性大大提高。
因此，从制造费用的分配准确性来说，作业成本法计算的成本信息比较客观、真实、准确。
从成本管理的角度讲，作业成本管理把着眼点放在成本发生的前因后果上，通过对所有作业活动进行跟踪动态反映，可以更好地发挥决策、计划和控制作用，以促进现代成本管理的不断提高。
总之，要适应市场经济的大环境，企业必须改进成本计算方法，提供更准确的成本信息，使企业获得更多的效益，提高企业的市场竞争力。
4 成本动因观念传统成本管理只重视了有形成本动因，而忽视了无形成本动因。
在传统成本管理观念中，像原材料、人工、制造费用等项目才是构成成本的主要因素，而产品的研究开发、市场开拓、企业内部结构的调整等都与成本管理无多少关联。
但事实上，一些有形的成本项目往往并不是影响成本的最主要因素，而一些传统成本管理未能考虑的因素，如企业规模、地理位置、产品的复杂性，甚至像厂房的规划布局、存货的内部传递及企业的1278成本管理中英文文献对照及成本控制参考文献管理制度等因素，都会对产品成本产生很大的影响。
这些动因需要长期的积累才能形成，且一经形成就难以改变，因此更要强调从战略予以综合考虑。
据国外的研究表明，企业在生产开始之前，已有85的产品成本成为约束成本，即一些结构性成本动因和执行性成本动因，实际上是影响企业成本的关键因素，而传统成本管理能产生影响的部分，只占总成本的15。
在高度自动化的现代制造过程中，直接人工成本比重日益降低，仅占生产成本的510，而与自动化紧密相关的机器折旧费、动力费等需要分配计入不同产品的间接费用又大幅度增加。
在这种情况下，如仍以日益减少的直接人工工时或直接人工工资的比例来分配这些比例不断增大的间接费用，会使产品成本严重失真。
很明显，现代企业产品中的科技含量的增加，使得产品的制造成本并非与产品生产数量直接相关，或者说至少不是只与产品数量直接相关。
如果还按照传统方法计算产品成本，会高估低科技含量产品成本，而低估高科技含量产品成本。
成本计算的错误导致企业生产决策的错误，这对企业来说，是足以致命的。
因而，在以计算机技术为代表的高科技迅猛发展的今天，有必要按战略成本管理观点将传统的单一的数量动因扩展为一系列的成本动因，通过对各种成本动因和相关成本之间进行分析，将单一标准的分配改为按成本动因的多标准分配，从而正确地分配各项间接费用，正确地计算产品成本。
这样才能清晰地揭示哪些产品具有有效的盈利能力。
特别是在传统成本管理下未予考虑的一些无形的成本动因，如企业的规模、产品开发、市场开拓、企业内部结构调整，甚至厂房的布局规则等，都会对产品成本产生很大的影响，更应从战略上予以考虑。
通过对成本主观动因的研究分析，可进一步启发我们在现代企业成本管理中的一些新思路、新观念。