毕业论文 成本控制(cost control)外文原文及译文

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 Control

Roger J. AbiNader

Reference 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. Based on this understanding, such as the amount of principal and interest analysis and dependent on the production of flexible budgeting, cost management in the specific application. Although this may well be an effective cost management ideas. However, the business volume is not the only factor of the drive cost.

In accordance with the Cooper and Kaplan's "successful action" theory, cost drivers can be summarized into five categories: number of motives, batch motivation, product motivation, processing motivation, factories motivation. From this perspective, we should be on the basis of analysis of various cost drivers, opening up and finding new ways to control costs. For example, according to the activity-based costing (ABC method - Activity Based Costing) analysis of cost drivers, the cost of doing business can be divided into the grounds of the volume of business motivation driven by short-term variable costs (such as direct materials, direct labor, etc.) and by the amount of work motivation drive long-term variable costs (mainly a variety of

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西安交通大学城市学院本科毕业设计（论文）

indirect costs). Based on this understanding, may wish to consider the moderate scale of operation to effectively control costs in the enterprise cost management, usually a larger scale is relatively small in scale is more conducive to reducing the unit cost of the product. Such as procurement expenses not simply by purchasing the number of constraints, and procurement number of times, a large number of procurement can reduce unit procurement costs; marketing expenses is not simply by sales volume constraints, and sales batch, a large number of sales can reduce the unit product the burden of marketing costs. Such problems, if we analyze the relationship between the motivation (independent variable) and cost (dependent variable), to establish a specific model of the cost function, you can further use of mathematical methods to determine the optimal economic scale. Optimal order quantity decision model described in the management accounting is a specific example in this regard.

Can be found by further analysis, in addition to objective factors drive costs, the cost of doing business will be driven by the human subjective factors, the cost function can be expressed as follows: cost = f (objective, subjective motives). Precisely because people have the greatest initiative, artificial subjective motivation should also drive the cost of doing business is an important factor. For example, workers' awareness of cost management, the overall quality of collective consciousness, the awareness of the status of corporate ownership, work attitude and sense of responsibility between workers and between workers and the leadership, interpersonal skills, are subjective factors that affect the level of the cost of doing business, and thus can be regarded as a cost-driven factors. From a cost control point of view, the artificial subjective motivation has tremendous potential. The practice shows that the cost center responsibility accounting, controllable costs, responsibility for cost analysis, positive and practical significance for improving the management of business costs.

Cost of subjective motivation research and analysis can be further inspired by the enterprise cost management, new ideas, new concepts. For example:

(1) cost control awareness as part of corporate culture. Eliminate the error thinking that the costs can not be further reduced and the entire staff training and education requirements of enterprise managers at all levels and all staff fully aware of the potential to reduce the cost of doing business is no study endless, everyone cope with the cost management and control have enough attention.

(2) the formation of workers within the enterprise awareness of democracy and self-management. The daily cost management, and active use of psychology,

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sociology, social psychology, organizational behavior, research efforts in the workers' code of conduct, the introduction of an inherent constraints and incentives. Human needs in accordance with basic human hierarchy of needs theory Western psychologists Slovenian , from lower to higher can be divided into five levels: physiological needs, safety needs, social needs, esteem needs, self-fulfillment needs. The introduction of the inherent constraints and incentives to focus on the needs of the people of the highest level, it self-development, self-realization. This mechanism is humanity's self-motivation, and does not require any external factors constraint. Change corporate commonly used by punishment and reward mechanism for the implementation of external constraints and incentives to achieve self-management is both an expensive and lowest cost way to reduce the cost of the most effective management style.

Cost control must rely on scientific and strict management. Cost control is a long-term continuous process, in order to maintain the cost advantage, we must rely on science, rigorous foundation to support. Cost control to a pre-determined cost (cost of the project, the fixed cost or standard cost) based on the production and sale of a certain number of products supplies consuming, labor cost and other expenses to carry out strict management and supervision, so as to minimize costs, improve economic efficiency. Cost control throughout the production and operation of the whole process begins with product design stage. According to the principle of combining the technical and economic implementation of target cost management, technical design and economic management departments are jointly responsible to ensure the remodeling of the trial of new products and old products are technically advanced and competitive in the market, the economic are reasonable. Cost control, first determine the state-of-the-art at a reasonable cost control standards. Cost-control standards for the quantitative limits specified in the various expenses and a variety of resource consumption. It includes the consumption of raw materials fixed, fixed working hours, the cost limits. The cost formation process, often the actual cost and cost control standards were compared, and promptly correct the deviations found, the costs and consumption in the cost control standards. In the production process, all categories of personnel are responsible for cost control system. Team workers to improve product yield and quality under the premise of a fixed amount based on the consumption of raw materials, tools, and working hours to control, and continuously improve labor productivity and equipment utilization, reduce and economical consumption of raw materials; technology to explore product features and cost relationship, and strive to

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achieve the lowest cost product features standard; balanced production of the coordination and organization of production and management personnel, increase productivity and reduce the occupancy of the production funds; and management personnel to control the cost of procurement of materials and reserve funds used, as well as management fees and sales fees expenditures. Modern enterprises, strict, standardized system is the integration of enterprise resources to achieve business goals is the most powerful tools. This is our deep experience in enterprise system which. We concentrate our efforts on two aspects of the work. First, two core issues to resolve and improve the standard of work and improve the working procedures within the company the full implementation of ISO9000 quality system certification, the implementation of the idea of the overall business strategy and functional strategies to the norms and processes of production and operation activities. The second is to strengthen the supervision of the company, the audit mechanism, set up an expert committee, the implementation of the supervision and the various systems, ensuring the implementation of various rules and regulations and continuous improvement. In order to establish an institutionalized basis of cost control, and improved mechanisms and cost control to adapt the system itself. Continuous, strict cost control ability, from the accumulation of experience and advanced management tools corresponding. To this end, we have established a corporate management information system to provide a powerful technology platform for deepening basic management. At present, office automation, equipment management, real-time production, financial management, comprehensive inquiry, internal websites, six subsystems have been completed and put into use, operation and management, fuel management, project management and overall budget management of four subsystems is about development and construction. The construction of the MIS system, advanced management thinking, the company of the workflow has been optimized to promote enterprise low-cost strategy to provide a broader idea.

During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of 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 4

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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.

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,

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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 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:

Feed forward: providing a basis for control at the point of action (the decision point); and

Feedback: providing a basis for measuring the effectiveness of control after implementation.

Management's role is to feed forward 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 6

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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.

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 and practices.

Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports

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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 capitally 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 objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.

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外文原文及译文

成本控制

作者：罗杰?奥比纳得

原文出处：Reference for Business, Encyclopedia of Business, 2nd ed.

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。企业使用的成本控制方法，监测，评价，并最终提升效率的具体领域，如部门、产品线。

库珀和卡普兰于1987年在一篇题为《成本会计怎样系统地歪曲了产品成本》的文章中第一次提出了”成本动因”（cost driver，成本驱动因子）的理论，认为成本在本质上是一种函数，是各种独立或交互作用着的因素（自变量）合力驱动的结果。那么究竟是什么因素驱动着成本，或者说成本的动因有哪些呢？传统上把业务量（如产量）看作是唯一的成本动因（自变量），至少认为它对成本分配起着决定性的制约作用，而把其他因素（动因）撇开不论。按照这一成本动因思想，企业的全部成本分为变动成本和固定成本两大类。基于这一认识，形成了诸如量本利分析以及依存于产量的弹性预算等在成本费用管理中的具体应用。这虽不失为成本管理的有效思路。然而，业务量并不是驱动成本的唯一因素。

按照库珀和卡普兰的“成功动因”理论，成本动因可归纳为五类：数量动因、批次动因、产品动因、加工过程动因、工厂动因。从这一观点出发，我们应在分析有关各种成本动因的基础上，开辟和寻找成本控制的新途径。比如，按照作业成本法（ABC法--Activity Based Costing）对成本动因的分析，企业成本可划分为由业务量动因驱动的短期变动成本（如直接材料、直接人工等）和由作业量动因驱动的长期变动成本（主要是各种间接费用）。基于此种认识，在企业成本管理中可考虑通过实现适度经营规模来有效地控制成本，因为通常较大规模比较小规模更有利于降低单位产品成本。如采购费用支出不单纯受采购数量所制约，还与采购次数有关，大量采购能降低单位采购成本；营销费用支出不单纯受销售数量所制约，还与销售批次有关，大量销售能降低单位产品负担的营销费用。对这类问题，若能分析出各动因（自变量）与成本（因变量）之间的关系，建立起成本函数的具体模型，即可进一步运用数学方法确定最优经济规模。管理会计中介绍的最优订购批量决策模型就是这方面的一个具体例子。

通过进一步分析可以发现，除驱动成本的客观因素外，企业成本也会受到人为的主观因素的驱动，即成本函数可表示为：成本＝f（客观动因，主观动因）。正因为人具有最大的能动性，人为的主观动因也应是驱动企业成本的一个重要因素。比如，职工的成本管理意识、综合素质、集体意识、企业主人翁地位意识、工作态度和责任感、工人之间以及工人与领导之间的人际关系等，都是影响企业

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成本高低的主观因素，因而也可将其视为成本的驱动因素。从成本控制角度看，人为的主观动因具有巨大的潜力。实践表明，责任会计中对成本中心、可控成本、责任成本的研究分析，对于改善企业成本管理工作具有积极的现实意义。

通过对成本主观动因的研究分析，可进一步启发我们在企业成本管理中的一些新思路、新观念。比如：

（1）将成本控制意识作为企业文化的一部分。消除认为成本无法再降低的错误思想，对企业全体员工进行培训教育，要求企业各级管理人员及全体员工充分认识到企业成本降低的潜力是无究无尽的，人人应对成本管理和控制有足够的重视。

（2）在企业内部形成职工的民主和自主管理意识。在日常成本管理中，积极运用心理学、社会学、社会心理学、组织行为学的研究成果，努力在职工行为规范中引入一种内在约束与激励机制。按照西方心理学家斯洛提出的人类基本需求层次理论，人类的需要由低级到高级可分为五个层次：生理需要、安全需要、社交需要、尊重需要、自我实现需要。引入内在约束与激励机制就是要注重人的最高层次需求，即自我发展、自我实现的需求。这种机制强调的是人性的自我激励，不需要任何外在因素的约束。改变企业常用的靠惩罚、奖励实施外在约束与激励的机制，实现自主管理，既是一种代价最低的成本管理方式，也是降低成本最有效的管理方式。

成本控制必须依靠科学、严格的管理。控制成本是一个长期持续的过程，要想保持持续的成本优势，必须依靠科学、严格的基础管理来支撑。成本控制以预先确定的成本（计划成本、定额成本或标准成本）为依据，对生产和销售一定数量的产品所发生的物资耗费、劳动耗费和其他费用支出进行严格的管理和监督，以达到降低成本、提高经济效益的目的。成本控制工作贯穿于生产经营的全过程，始于产品的设计阶段。根据技术与经济相结合的原则，实行目标成本管理，由技术设计和经济管理部门共同负责，保证新产品试制和老产品改型在技术上具有先进性，在市场上具有竞争性，在经济上具有合理性。成本控制首先确定先进合理的成本控制标准。成本控制标准是对各项费用开支和各种资源消耗所规定的数量界限。它包括原材料消耗定额、工时定额、费用限额等。在成本的形成过程中，应经常把成本发生的实际情况与成本控制标准进行对比，对发现的偏差及时纠正，使费用和消耗在成本控制标准内发生。在生产经营过程中，各类人员在成本控制体系中都负有责任。班组工人在提高产品产量和质量的前提下以定额为依据，对原材料、工具、工时等消耗进行控制，不断提高劳动生产率和设备利用率，降低和节约原材料消耗；技术人员探讨产品功能与成本间的关系，力求以最低成本达到产品功能标准；生产管理人员协调和组织均衡生产，提高生产效率和降低生产资金的占用；经营管理人员控制材料采购成本和储备资金占用以及管理费和

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销售费等的支出。对现代企业而言，严明、规范的制度是整合企业资源、实现企业目标最有力的工具。这是我们在企业制度建设当中的深切体会。我们集中力量抓了两个方面的工作。一是为解决健全工作标准和完善工作程序两个核心问题，在公司内部全面推行了ISO9000质量体系认证工作，将企业总体战略思路和职能战略落实到企业生产经营活动的规范和过程上。二是强化公司的监督、稽查机制，成立专家管理委员会，监督各种制度执行，保障各项规章制度的贯彻落实和持续改进。从而建立成本控制的制度化基础，以及与成本控制相适应的制度本身的改进机制。持续的、严细的成本控制能力，来源于经验的积累与利用，必须有先进管理工具与之相适应。为此，我们建立了企业的管理信息系统，为深化基础管理提供了功能强大的技术平台。目前，办公自动化、设备管理、生产实时、财务管理、综合查询、内部网站等六个子系统已建成投用，运行管理、燃料管理、工程管理和全面预算管理四个子系统即将开发建设。MIS系统的建设，带来了先进的管理思维，公司各项工作流程得到优化，为推进企业低成本战略提供了更加广阔的思路。

20世纪90年代的成本控制措施，受到了美国企业的首要关注。一般而言，外包企业重组、撤资的外围活动，大规模裁员等成本控制战略被认为是升提升企业利润和维持企业竞争优势的需要。其目的往往是降低企业的生产成本，这样该企业给出的销售价格就比其竞争对手具更大的利润。

一些成本控制的支持者认为，这种战略的成本削减计划必须慎重，因为并非所有降低成本的方法，都会对企业产生有利的影响。在20世纪90年代的一个显著的例子,首席执行官邓拉普,绰号“电锯阿尔”，尽管他大幅降低企业的生产成本，但他领导的小器具制造公司依旧未能盈利。邓拉普解雇了成千上万的工人和出售企业的业务,在他担任CEO两年内贡献不大，公司的竞争地位和股票的价格大幅下滑。因此，在1998年公司董事会解雇了邓拉普，对他“成本控制一招”的管理方法失去了信心。

成本控制是一个持续的过程，与拟议的年度预算配合使用。该预算有助于：（1）组织、协调生产和销售、服务和管理职能;（2）采取最大程度地利用现有的机会。根据财政历年的进步形式，将预算与实际结果作比，生成新的计划和经验教训，用以评价目前的行动。

控制是指通过管理层的努力来影响个人的行为，由谁负责执行任务,承担成本,并获得收入。管理是一个过程，将其分为两个阶段：规划是指管理计划的方式，希望人们人们能够执行的程序，而控制是指受雇于这些计划的程序是否符合实际表现。通过预算过程管理和会计控制、建立全面的公司目标,明确责任中心，确定各责任中心的具体目标,设计的程序和标准报到和评价。

一个分部的业务纳入预算的组成部分，由责任方控制的。责任中心适用于组

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西安交通大学城市学院本科毕业设计（论文）

织单位和职能部门。通常一个人单独负责的责任中心更具实质性，如果控制活动不彻底，中心控制的人在活动过程中，难以得到预期的活动结果。成本中心只负责管理费用，也就是说，他们不产生收益。例如会计部门，人力资源管理部门，内部服务和类似提供内部服务的部门。利润中心承担利润和费用的收入责任。例如，生产线或一个独立的业务部门可能会被认为是利润中心。如果利润中心有自己的资产，它也可被视为一个投资中心，由此才能确定投资回报。责任中心使用的控制报告使管理者更具责任性，并且有助对利润的计划。

预算案还规定了参考标准，表明了这次活动的级别、各单位负责人、能使用的资源及预期出现的结果。建立一个预算责任中心，规定其责任中心代表所承担的责任，并确定组织内的决策点。

规划过程提供了两种控制机制：

前馈：提供一个在行动点（决策点）控制的基础;

反馈：提供一种测量实施后的控制基础。

管理层的作用是引导公司未来的走向，明确决策，协调和指导员工活动。管理部门还通过发展监督程序,收集、记录、评估反馈。因此,有效的管理控制结果,是通过制定计划，提供资源，进行适当的培训,引导员工的集体组织意识，从而提高评价和反馈的质量及结果。

控制报告是告诉管理者一个实体的活动的管理信息报告。管理层提出控制报告仅供内部使用,因此，指示财务部门发展量身订作的报告格式。会计向管理层提供一种格式来检测管理的变化。此外，管理层还提到了企业的对外报告和特定行业的常规报告如损益表和资金报表。

控制报告能提供管理层足够的信息量，使管理人员可从最初的预算中分析的成本差异的原因。一个好的控制报告能突出不同管理层所需的重要信息。

由于企业成功的关键因素（如种类和数量）是在变化的，所以会计控制报告必须及时修改。会计期间各不相同的控制报告必须涵盖整个期间，由此管理层才可以采取有效的补救措施。此外，会计控制报告的及时传播，给管理层足够的时间采取行动。

当进行有效的管理，企业达到的目标将和预算确定的目标一致。管理者成功的程度取决于利润，管理人员在行动的时应意识到自己更有效地对费用进行控制取得的收入也会更多。

虽然他们不能预测销售的时间和实际销售数量，他们可以决定他们的大部分资源的利用率，也就是说，他们可以影响成本方面。因此，管理性能的优良可从其运作的成本控制方面进行评价。

出于成本控制的目的，预算规定了企业的标准开支。正如管理结构的预算，它勾画出一个路线图，指导企业的工作。它阐述了一定销售数量的假设条件下，

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外文原文及译文

企业的经济关系和互动能力,市场动态,它的销售队伍,及其承载力,以提供正确的数量和质量要求。

会计在企业的规划和控制中扮演了一个关键角色。它渗透在以下四个关键领域：（1）数据收集，（2）数据分析，（3）预算控制和管理，以及（4）整理和审查。

会计师事务所在设计和获取支持程序方面的规划过程中发挥关键作用。此外,他们还收集和传播企业用于销售和预订有关的详细资料。

经营管理人员有责任对企业各元素进行规划、编译和协调，并根据会计科目的可行性及预算利润率的分析来确定符合公认的标准和规范。

管理者依赖会计数据和分析选择不同形式的成本控制方案,管理者可以指导会计部门专门准备这些期权报告的评估。电锯阿尔事件说明，削减大部分费用成本的措施不可作为实施可行目标的途径。例如，在大规模裁员中，该公司可能会失去它的很大一部分人力资本裁掉的老员工可能是他们领域的专家。因此，管理层必须确定哪些成本具有战略意义。

确定削减成本的战略冲击，管理者必须斟酌提出的变动对所有事务区域的实际影响。例如，降低与制造产品直接相关的可变成本，如材料和运输成本，可能是获得更大利润的关键。但管理层还必须考虑节约生产资金是否危害其他战略利益像质量或产品进入市场的时间。如果便宜的材料或其他运输系统会产生负面影响，这种情况下，管理者需要谨记不能因眼前好处而丢失长远利益。

成本控制中的一个趋势是缩小企业责任中心，从而将一些日常的成本控制功能进行整合。这种做法的目的是实施自下而上的成本控制措施，并鼓励达成成本管理战略的广泛共识。

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