外文翻译两篇(成本核算)
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。
成本管理外文翻译
1.In the business activities of enterprises, the logistics is infiltrated into various business activities of the activities. Logistics cost is to use the amount of the logistics activities of the evaluation of the actual situation. Modern logistics cost refers to the supply of raw materials from the beginning has been to include delivery of goods will reach consumers in the hands of all logistics costs. The logistics cost was not included in the financial accounting system, manufacturers will be used to charge the cost of logistics product cost and commercial enterprises put the cost of the commodity distribution and logistics costs mixed. Therefore, whether it is manufacturing enterprises or commercial enterprises, in accordance with not only difficult to complete the connotation of logistics costs to calculate logistics costs, and even the production area or have been separated from the circulation areas of logistics costs, we can not separate true calculated and reflected. 2.Whether the enterprise logistics or logistics enterprises, the logistics of its own to optimize the allocation of resources, and how to implement the management and decision-making, with a view to using the least possible cost and to maximize the benefits they are facing one of the most important issues. Logistics be seen as a manufacturing enterprise is the last best hope to reduce costs and improve efficiency levels. 3.Total cost of logistics enterprises The logistics costs can be classified managers to provide more decision-making on the details of the impact, but the logistics enterprises in accordance with the functional activities to the different organizations, such as order processing, and transportation, and accounts of the majority of enterprises to adopt cost , logistics costs can not be shown separately, therefore, the logistics costs of the task is arduous. 4.Business Logistics refers to the cost of procurement, sales, production and logistics costs related activities combined. Logistics is the total cost of the logistics operation of the enterprise management an important indicator of how not to reduce the level of services under the premise of reducing the total cost of logistics enterprises is a business objective. 5.Transport costs: transportation costs refers to the raw materials and finished products in all transport costs caused by the activities, including direct transport costs and management costs. To reduce the total cost of logistics need to strictly control the expenditure in the transport, the transport of strengthening economic accounting. 6.Inventory holding costs: Generally speaking, the stock can be accounted for manufacturers of more than 20% of assets. Inventory holding costs of some fuzzy concept of distinction, it is difficult to determine, therefore, present many companies only to the current bank interest rate multiplied by the value of inventory with a number of other costs, as inventory holding costs. In fact, inventory holding costs, including the amount of funds used inventory costs, inventory costs, inventory costs and the risk of price adjustment losses. 7.Warehousing costs: Most warehousing costs do not change with the change in inventory levels, but with the number of storage locations and variable. Warehouse storage costs include rent, storage depreciation, equipment depreciation, cost of loading and unloading of goods packaging materials costs and management fees. 8.Volume Cost: Volume costs include production preparation costs, material handling costs, and accelerate plans for operating costs and loss of productivity because of changing products, such as lead. 9.Out losses: out because it is not cost refers to meet customer orders or demand caused by the sale of loss of profits. 10.Order processing and information costs: Order processing is under orders from customers start to the customer's receipt of the goods so far this process all receipts processing, order processing and related activities of the cost of order processing costs. IT costs and logistics management refers to the operation of the cost of IT. Including software depreciation, maintenance, and management costs. 11.Procurement costs: that the procurement cost components associated with the procurement of raw materials logistics costs. Including the cost of purchase orders, procurement planning for the management of costs, procurement management, and so on. 12.Other management costs: Other costs include management and logistics management and operation of relevant personnel management fees. 13.Single logistics activities will inevitably lead to lower costs of the rest of the cost increase, handled properly, it could even lead to the increase in the total cost. The total cost of logistics for integrated logistics management is the key to use of the total cost analysis can be effective management and real sense of the lower cost. 14.Logistics is the total cost of operation of the logistics business management major indicators, but the total cost of logistics itself and does not reflect the quality of logistics enterprises. The total cost of logistics through statistical analysis, so that enterprises can understand from the perspective of overall situation of their own logistics operation status quo, clearly present the key bottlenecks, as well as the breakthrough point, to propose solutions approach to improve the business performance of the overall operation. 15Logistics Cost Management and Control 16Business is an important goal for the smallest investment income for the largest. And the realization of this goal is the best way of managing the cost, logistics cost control is to limit the cost budget, the actual cost will limit with the target cost comparison, the difference between correct and improve the economic benefits of logistics activities. 17Generally cost of the logistics can be controlled productivity standards, standard cost and budget performance test methods such as logistics. Strategic Cost Management is a comprehensive and feasibility of combining the management of technology, so that enterprises in the product planning and design stage will be to create concern that the cost of products, strategic cost management is the most crucial factor target cost. 18Operating cost base (Activity-Based Costing, or ABC) is a strategic cost management, operating cost method from the baseline and RSKaplan R. Cooper in the 20th century to the late 1980s, the so-called ABC method, in accordance with the Operating How many of the consumption of resources allocated to the cost of operations, in accordance with the product to the number of operations to the cost-sharing products. ABC method can be improved by optimizing operating chain, reduce operating consumption, improve quality of operations, and throughout the operating life cycle of strategic cost management. 19To benchmark the cost method is not only the cost of a more advanced method of calculating operating costs through strategic cost management for enterprise management, logistics for the implementation of process reengineering, performance evaluation to provide cost information, as well as enterprises to further improve cost control and strategic planning decision-making and a more favorable basis and standards. 20 Based on the analysis of enterprise logistics costs, reduce logistics costs of basic channels as follows: Through efficiency of the distribution companies to reduce logistics costs of the distribution of efficiency, reduce the number of transport, improving loading rate and reasonable arrangement with plans to choose the best means of transportation, thereby reducing distribution costs. 21Logistics Outsourcing of logistics enterprises reduce costs, lower cost of the -party logistics investment companies to outsource logistics to specialized thirdcompanies, can shorten the transit time of goods and reduce the cost of goods turnover and losses. Qualified enterprises can use third-party logistics companies直供on line to achieve zero inventory, and reduce costs. 22With the modernization of information management systems to control and reduce logistics cost management in the traditional manual mode, the corporate cost control by many factors, not often can not be realized all aspects of the optimal control. On the one hand, enterprises will adopt various information systems logistics operations or business can accurately handle, expeditious conduct of the other through the information system of data collection, forecasting analysis, logistics costs can be controlled the possibility. 23 Strengthen the management of enterprise workers awareness of the cost of the work to reduce costs from the expansion of the logistics management of the various departments and enterprises, and product development, production and sale of the entire life cycle, logistics cost management, and enable employees with long-term development "strategy Cost consciousness. " 24 On the whole process of realization of the commodities, supply chain management to the production enterprises, third-party logistics enterprises, and sales enterprise, consumer composed of the whole supply chain and systematized, and achieve logistics integration, the entire supply chain maximum benefits, thereby effectively reducing the cost of logistics enterprises. 。
成本核算的详细说明 Cost accounting Detailed explanation英语写作
成本核算的详细说明Cost accounting Detailedexplanation.Cost accounting refers to a branch of accounting and it is used by business organisations for ages. This particular branch of accounting is the best way for every kind of non-profit and profit making organisations to track their costs and the activities for which such costs are incurred by them.Cost accounting uses to deal with the evaluation of the cost of a product or service a company offered. It computes the cost of a product or service by considering every factor contributing to the process of producing such product orservice which include the factor related to manufacturing or production and administrative.Cost accounting system is aimed to help a company’s management to fix up the final price of a product or service it produces and to control the cost associated with the production of such product or service. Moreover, it pinpoints every sort of wastage, defects, and leakages during a company’s manufacturing process as well as its marketing processes.Cost accounting is a highly significant and advantageous companion of traditional financial accounting system. This accounting system involves the establishment of actual cost or standard cost of operations, different types of budgets along with classification, recording, and allocation of business related expenditure.OriginBefore the emergence of industrial revolution, business organisations were small in size and they are characterized by simple exchanges between organizations and individuals. In that period of time, accurate bookkeeping was needed but cost accounting was not so much vital. Over the years businesses become complex due to their distinct operating activities which evoked the need for cost accounting.The industrial revolution age has resulted in the development of large scale organisations and businesses and these organisations were much dynamic and complex than previous. Such dynamic and complex nature of businessesinstigated the invention of a new brand of accounting which is called cost accounting.So the concept of cost accounting originated and evolved due to the industrial revolution to help businessmen to track their business related expenses and costs by keeping a record for the same. Prior to the golden era of industrialization, costs and expenses of a business are categorized as variable costs which include cost of material, labor, overhead and other variable costs.However, at the time when industrialization came into existence, businesses had a number of‘fixed costs’ t hat are not directly associated with the manufacturing or production of products orservices. These fixed costs consist of expenses related to rent, storage costs, depreciation, insurance cost and more. As steel industry, railroads and some other large industries were developed, the understanding of the fixed costs of businesses became vital.Allocation of these fixed costs became significant to the business owners and managers for their business oriented decision making, product development, and pricing. Such increasing importance of understanding fixed costs, allocating the same in an appropriate manner, and considering these cost elements in decision making have originated the concept of modern cost accounting.EvolutionIn today’s world, the business env ironment becomes very dynamic as well as complex. A company must have the ability to navigate the complex business factors that arise from the external business environment as the threat of new entrants, competition, uncertainty, risks, and some other uncontrollable external factors. All these external business environment factors create complexities and difficulties for companies to continue their business operations smoothly and to expand their business.Before the industrial revolution, when the organisations were small in size and scale, the external business environment was not that much complex as it is now. In order to conduct business operation successfully by mitigating all the complex external factors effectively, the modern business organisations require lots ofprocesses and input which invoked the idea of cost accounting to come into existence.Over the times and as per the increasing complexities in business activities, only conventional financial accounting becomes insufficient for effective management of large and medium scale organisations. The need for improving the management system and business activities of large and medium size companies has provoked the evolution of cost accounting system. In the past few decades, this newly evolved branch of accounting has come through rapid growth and evolution in the present business world.A number of new techniques and procedures were developed in order to refine the cost accounting system and to make it most usefulfor companies. The main idea behind the development of cost accounting system was to refuse the backlogs of the conventional accounting system i.e. financial accounting system. Financial accounting is not able to enhance a company’s efficiency and cost control system. Thus, for enhancing operational efficiency of companies, and improving their cost control mechanism cost accounting system developed. With time some scientific methods and standards are formulated to increase the effectiveness and usefulness of cost accounting system.Definition and ObjectivesCost accounting is an accounting process which is for recording all types of costs incurred by a company or organisation for conducting theirbusiness operations in such a way which can assist in improving its management. It is a process of collecting, classifying, recording, analysing, summarising, and then, allocation of costs those areassociated with the operational processes of an organisation, and then developing a set of actions for controlling those costs.It is a method of accounting that aims towards capturing the costs of a company’s production process by assessing the input costs related to each step of the company’s production process and fixed costs like depreciation of tangible assets, amortisation of intangible assets. With the application of cost accounting mechanism, a company become able to measure different types of costs first and then record them individually and after that compare between theinput and output (actual) results to aid its management to measure its financial performance.This particular accounting concept is involved with the determination of costs of production (products), processes, projects, and more for reporting the same in the financial statements of a company with correct amounts. It also involved in assisting a company’s management in its planning and controlling and preparing specific and relevant financial analyses which assist in decision making in the best manner.A vital part of this accounting system involves unit cost of products for reporting the COGS (cost of goods sold) of the manufacturer’s income statement and inventory cost in the balance sheet. Cost accounting uses to assistmanagement to set business plans as well as to control the entire business through preparing budgets for operations, transfer pricing, standard costing, and reporting on variance, etc.It also helps the management in preparing capital budget for the company in relation to business expansion. It includes some special analyses like cost behaviour analysis, CVP (cost-volume-profit) analysis, decisions related to make or buy, final selling prices of products, and more. The root of cost accounting system is found in manufacturing companies though it has extended its arms to service providing companies also.For instance, a bank uses cost accounting for determining the processing cost associated with its customers’ deposits and/or checks, cost ofmaintaining the account, servicing costs related to mortgage loans, processing cost for international or domestic fund transfers and more. This, in turn, provides guidance to the management of the bank in setting the proper price for the various services it provides to the customers or clients.The objectives of the cost accounting system are to ascertain per unit cost of different types of products a manufacturing company uses to manufacture, to provide correct cost analysis of business operations along with different cost elements in relation to the regular operating activities of a business concern. It is also aimed to disclose the sources of production related wastages such as wastage of raw materials, time, and fund.All the production and distribution related wastages from raw material purchase to placing the final product to market are required to be analysed by every manufacturing company and cost accounting system is the best option to do so. Another objective of cost accounting system is to provide requisite data and information to the management of a company as guidance to set the best possible price for the final product.Furthermore, this particular accounting system’s another objective is to ascertain profitability attached to each product and service produced by a company and advise the management regarding the way to maximise such profitability.Advantages of cost accountingThe process of cost accounting led a company to collect and interpret information for determining how it earns and utilizes funds while conducting its regular business operations. This accounting system provides lots of actionable information in comparison to the financial accounting system. The advantages a company uses to get for using cost accounting system are as follows:Advantages of Cost AccountingHelpful in price fixationIn some cases, a company is capable of fixing up the final price for the products it tends to sell in the market as per the cost incurred for producing such products. Here, it becomes difficult to fix a product’s final price properly if proper cost figures are unavailable. If the final price of aproduct is fixed without using proper costing information, then quoted or final price of such product might be too low or high compared to the actual production cost of that product.If the final price of a product stands higher than the production cost then a company losses its customers and of it stands lower than production cost then the company faces loss. Cost accounting system reveals the exact price to be charged from customers that would be profitable for the manufacturing company. Manufacturing companies using cost accounting system used to get accurate information about the costs incurred for manufacturing a product or service they deliver to customers.Detect profitable as well as unprofitable business activitiesThis accounting systemdetects profit generating business activities that are required to be continued by a company to stay profitable in the market. Besides this, it also detects the unprofitable or loss making business activities of a company that is responsible for creating negative pressure on the company’s profitability and helps the management to eliminate such activities.Guide in price reductionIn some situations like slump or depression, it becomes very important for a company to reduce the final price of its products, even below the products’ actual tot al cost. In this situation, properly ascertained costs guide the management of a company to reduce the final price of products to cope up with the situationAdaptable in natureManagers use to appreciate the cost accounting system because it is easy to adapt, and implemented in accordance with the changing needs and demands of a business. Unlike the static financial accounting system, driven by the Financial Accounting Standards Board (FASB), the cost accounting system is only concerned with internal purposes and internal eyes of a company’s management board.Assist in proper planning and decision makingCost accounting system helps the management to set financial budgets, conduct variance analysis both of which are very important for making proper business plans. It facilitates the management by providing them detailed information regarding available labour and machine capacity and in this way it helps insetting proper work plan so that no department remains idle or no one is overworked. It assists in preparing annual financial budget and capital budget which are very significant for proper fund allocation and business expansion. It guides management to make decisions regarding the use of labour and machine for production by indicating the profitability of using both of these of any one of these for productionAssist in controlling expenditureCost accounting is useful for controlling expenditure as it helps to measure every single cost related to production and detects excess expenditure. By indicating the unprofitable business activities this system of accounting helps management to eliminate those actions or modify the same to transform it into profitable actions. Timely detection ofunprofitable activities helps to control overall cost of production from getting increased.Ease labour costs monitoring and controllingLabour costs of a company are easy to monitor as well as control if a company applies cost accounting system. Proper monitoring and controlling of labour costs assist the management to determine productivity and efficiency of a company’s labour force which is important while estimating marginal productivity of each employee. It also helps management to make decision on how to enhance individual labour productivity to increase the overall productivity of a company.Disadvantages of Cost AccountingAlongside the various advantages of cost accounting system there are some disadvantages of using this accounting system. The limitations of cost accounting system are given below:Lack of uniformity: This particular accounting system does not include a uniform process. It often makes different cost accountants to generate separate results from the same data and information. Due to such limitation, the results of cost accounting are used as estimates only.Costly: For small and medium scale business organisations, the application of cost accounting system is costly as it needs a completely separate set up for accounting. For large companies, this accounting system is not hard to implement but it puts negative pressure on their plex: This accounting system is quitecomplex to apply in comparison to financial accounting system as it requires lots of work on the front end, along with some constant adjustments for improvements. Segregation of different types of cost elements by considering their nature is also responsible for making this system complex than other accounting systems.Reliance on experienced and highly-skilled professionals: The application of cost accounting system requires highly-skilled professional accountants and auditors. It creates dependency on the cost accountants heavily and led a company to bear extra cost for hiring cost accountants. After the implementation of cost accounting system, employees required to get extra training as well as must gain the capability to cooperate with the data input sufficiently. Non-cooperation of employees found responsible for rendering ineffective costaccounting system which is otherwise found as a beautifully constructed accounting system.What is cost accounting?Impact of Cost Accounting on a Company’s SuccessCost accounting system helps a company to control its all kind of cost associated with production and marketing of products or services it delivers. Every organisation aims to reduce its operating costs to increase its profitability and cost reduction is one of the main targets to fulfil by the organisations to stay in the market profitably. The more a company becomes able to control its costs the great it becomes able to invest in innovation and modification of products and in other activities such as marketing and business expansion. Theinformation and data provided by cost accounting system include all types of costs associated with manufacturing a product or delivering a service. Such information is utilized by a company’s management while making decisions on pricing, budgeting, product mix, and others to support a company’s operational and financial objectives. Cost accounting significantly helps a company to control its business expenditure. It assists management of a company to set operational and capital budgets which help to make long-term strategic decisions to achieve long-term organisational goals in a successful manner.。
成本会计 外文翻译 外文文献 英文文献 中小企业环境成本会计的实施
IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integrationof this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs intocontext allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and AcquisitionOn the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flowsand so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。
成本造价方案英文
Cost Estimating SchemeIntroductionCost estimating is an essential aspect of project management that involves predicting and calculating the expenses associated with a particular project or task. This is an important process as it helps in the efficient allocation of avlable resources and assists in making informed decisions regarding the feasibility and profitability of the project. In this document, we will discuss a comprehensive cost estimating scheme in English, outlining the various factors to consider and methods to determine the accurate cost estimates.Factors Influencing Cost Estimatesbor Costs: Labor costs are one of the significant factors indetermining the overall project cost. This includes wages, salaries,benefits, and any additional expenses related to the workforce involved in the project.2.Material Costs: The cost of materials required for the project is another significant factor. This includes the cost of raw materials, equipment, machinery, and other supplies essential for project completion.3.Subcontractor Costs: If subcontractors are hired for specialized tasks, their costs should be considered separately. This includes the costs associated with hiring, managing, and supervising subcontractors.4.Overhead Costs: Overhead costs such as utilities, rent, insurance, and office supplies should be taken into account. These costs are not directly related to a specific project but contribute to the overall expenses.5.Inflation and Currency Fluctuations: Inflation and currency fluctuations can impact the cost estimates significantly. Thesefactors should be considered, especially for projects that span over an extended period or involve international transactions.6.Market Conditions: The current market conditions, including supply and demand, can influence the cost of materials and labor. Staying updated with market trends and conditions is crucial for accurate cost estimating.7.Contingency Budget: It is vital to include a contingency budget to account for unforeseen events or risks that may arise during project execution. This ensures that any unexpected costs can be managed without adversely affecting the project.8.Timeframe: The timeframe of a project can also impact the cost estimates. Longer project durations may incur additional expenses such as increased labor costs or inflation.Methods for Cost Estimation1.Analogous Estimating: This method involves using historical data from similar past projects to estimate the costs of the current project. This is a quick and strghtforward method but may not be accurate if the projects differ significantly.2.Parametric Estimating: In this method, mathematical models are used to estimate project costs based on specific parameters such as size, complexity, or volume. It provides more accuracy than analogous estimating and is commonly used for repetitive tasks.3.Bottom-Up Estimating: Bottom-up estimating involves estimating the cost of individual project components and then combining them to determine the overall project cost. This method is time-consuming but provides a detled and accurate cost estimate.4.Three-Points Estimating: Three-points estimating is a technique that uses three estimates: the most optimistic, mostpessimistic, and most likely scenario. The average of these estimates is then used to determine the cost estimate. This method is useful for projects with a high level of uncertnty.5.Vendor Quotes and Bids: Obtning quotes and bids fromvendors and suppliers can provide accurate cost estimates formaterial and equipment costs. This method is particularly usefulwhen dealing with external parties.Documentation and ReportingDocumenting and reporting the cost estimates is crucial for effective project management. The following points should be considered when documenting cost estimates:1.Cost Breakdown Structure: A cost breakdown structureprovides a detled breakdown of all the cost elements involved in the project. It helps in understanding the sources of costs and facilitates better cost control.2.Cost Estimating Worksheet: A cost estimating worksheet should be prepared, documenting the estimated cost for each component of the project. This includes labor, material, subcontractor, and overhead costs.3.Assumptions and Constrnts: Clearly stating the assumptions and constrnts considered while estimating the costs is essential for transparency and avoiding misunderstandings. This ensures that everyone involved in the project is aware of the underlying assumptions.4.Risk Assessment: Identifying and assessing potential risks and their impact on the cost estimates should be documented. This helps in proactive risk management and better decision-making.5.Cost Variance Tracking: Tracking the actual costs incurred during the project execution and comparing them with the estimated costs is crucial. Any variations from the estimated costsshould be documented and analyzed to identify the reasons behind the deviations.6.Regular Reporting: Regular reporting of cost estimates andactual costs to the project stakeholders is essential. This helps in mntning transparency and enables informed decision-making.ConclusionA well-defined and accurate cost estimating scheme is essential for successful project management. Considering the various factors influencing cost estimates, using appropriate estimation methods, and effectively documenting and reporting cost estimates contribute to better resource allocation, cost control, and decision-making. By following the guidelines outlined in this document, project managers can enhance their ability to estimate costs accurately and improve project outcomes.。
施工企业成本核算英文文献
学生姓名XXX
指导老师XXX
2011年6月
原文与译文
专业：会计学 学号：00000000姓名：XXX
原文：
Finance and the Finance NANCE MANAGER?
In this book we will use the term financial manager to refer to anyone responsible for a significant investment or financing decision. But cnly in the smallest firms is a single person responsible for all the decisions discussed in this book. In most cases, responsibility is dispersed. Topmanagementis or course continuously involved in financial decisions. But the engineer who designs a new production facility is also involved: The design determines the kind of real assets the firm will hold. The marking manager who commits to a major advertising campaign is also making an important investmentdecision. The campaign is an investment in an intangible asset that is expected to pay off in future sales an earning.
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。
最新推荐推荐作业成本法与物流成本核算外文文献翻译
原文文献The Activity-based Cost ing and Logistics Cost Acco untingEweri ng CAbstractAt this stage of manu facturers, along with computers, databases, n etworks, com muni cati ons tech no logy in the manu facturi ng in dustry, the emerge nee of en terprise resource pla nning ERP, Total Quality Man ageme nt TQM, i n a timely manner JIT producti on systems, such as adva need man ageme nt methods to improve the bus in ess Productivity and changed the production environment, these new and emerg ing tech no logy in resp onse to customer dema nd, break ing the 20th cen tury sta ndard products since the beg inning of mass producti on, stability of large-scale producti on. Replace it with more variety, low-volume, pers on alized flexible producti on, manufacturing of very high degree of automation. This new manufacturing environment for enterprises recreates a competitive adva ntage. In this type situati on, to reduce the cost of doing bus in ess has entered a new stage, not just from the reduction of production in puts and lower labor costs to keep costs dow n side, but also focus on mining as abus in ess links in the cost of what happe ned. In accorda nee with thel In troducti on For manu facturi ng en terprise in the new period, to stre ngthe n enterprise cost management, fully excavate potential costs, should pay attenti on to en terprise's logistics cost man ageme nt, stre ngthe n the logistics cost man ageme nt is the premise and basis of the correct accounting of logistics cost, not on logistics cost accounting and make correct an alysis, it is difficult to go to discuss the improveme nt of logistics man ageme nt, not to men ti on to logistics to enhance the core competitiveness of enterprises. At present, most of the manu facturi ng en terprise logistics cost acco unting is not alone, but and corporate purchas ing, producti on and sales of each link such as accounting, together in traditional cost accounting method, enterprise logistics activities is to ensure the normal operation of production and operation of enterprises in supply, in the enterprise cost acco un ti ng, this part after the distributi on of the simple in cluded in the cost of the product, or to a certain proportion and standard drawn from the total cost, or just part rather than full records, accounting and management of logistics cost. The practice of acco unting the product cost compare rough, you ignore the logistics activity in en terprise producti on and operatio n, sec on d, i n the curre nt process ing and manu facturi ng en terprises in the impleme ntati on of2 The prese nt research status Logistics costs because of lin ks, large scope, coupled with the curre nt acco un ti ng system within the framework of the logistics cost is difficult to con firm and separati on, makes the logistics cost in accounting calculation scope, object, content and so on still exist certain obstacles. Then make theserious waste phenomenon, logistics directly affects the econo mic ben efits. At prese nt, there are two ways to satisfy the requireme nt of the en terprise logistics cost acco un ti ng, respectively is the task cost method (missi on cost ing, and homework cost method (activity -based cost in g).The logical train of thought of the two methods is consistent, namely in the process as the guida nee, use cost to trace a specific activity or task. Before this, the en terprise the cost of logistics system to measure the main benchmark is based on the number of the cost of computing systems is give n priority to, not con sideri ng the con crete operati on process of each secti on of logistics system; we call it the traditi onal methods of en terprise logistics cost calculati on.At the beg inning of the job costi ng system will soon be received by the manu facturi ng sector, but in the field of logistics has not been too widely used (Pohlen&La Londe).Actually job costing system for cost estimates of logistics system is a suitable method, i n the field of logistics of ABC method can make the en terprise profit and the connection between the logistics performanee cost more tran spare nt. Pohle n and La Londe think:Perttila and Hauta ni emi in favor of homework cost calculati onmethod can makethe logistics system to obtain accurate cost informati on of this view. If ABC can run in the logistics system, it canprovide more accurate than the traditional costing system of logistics cost, this will help man agers man ageme nt decisi on-maki ng in the following areas: logistics strategy and policy, the control of logisticsactivities, the determ in ati on of pric ing and logistics service level and so on. The ABC calculati on method for its applicati on in the logistics system to supply chain extension provides a good platform. Underthis situation, ABC can help to find in the supply cha in to improve the link, such as elim in ati ng redundant activities in the supply chain,reduce the waste of resources supply chain members, reorga ni zatio n of the supply cha in structure and so on. A complete supply chainmembers can use ABC to restructure its in terface process, throughcost reducti on and service differe nee to in crease its competitiveadva ntage (Pohle n & La Lon de).3 The basic con cept of logistics cost and basic conten t3.1 The basic con cept of logistics costFrom the point of view of macroscopic logistics, logistics cost performa nee for the social total cost of logistics, i.e., a certa in period of time, all aspects of n ati onal economy in all kinds of expe nses for social logistics activities. In clud ing: pay for tran sportati on, storage, han dli ng, packag ing, circulati on process ing, distributi on, in formati on process ing, and other logistics link cost; The goods loss occurring during the period in logistics; Social logistics activities shouldbear by capital takes up the interest payments; Social logistics activity occurred in man ageme nt fees, etc.3.2The basic content of logistics costThis paper is the study of en terprise logistics cost. To exam ine from the An gle of en terprise the basic content of logistics cost, have the special and general logistics cost. Special logistics costs in cludi ng manu facturi ng en terprise exter nal payme nt of freight and fee, plus the en terprise logistics cost, the gen eralized logistics cost is included in the general production enterprise's special based on logistics cost, plus materials needed in the process of production logistics cost and expense, selling goods is the embodiment of the logistics cost is a cost. This cost basically con sists of three parts: the material space displaceme nt produced by the costs in curred in itself, andcomplete the displacement of the necessary equipment and facilities. Logistics information transmission and the costs of process ing activities and en gage in these activities n ecessary for the cost of the equipme nt and facilities. Was carried out on the material itself positi on shift and logistics in formati on in tegrated man ageme nt.3.3The classificati on of the logistics costFrom logistics ran ge, cost can be divided into supply logistics, production logistics,。
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成本核算过程中的问题及策略1.成本核算过程中存在的问题1.1成本核算不精确成本核算就是把产品的成本数据提供给企业的决策层，让决策层根据现实的真实情况进行分析定位，假设成本核算出现了较严重的错误，可想而知，将对企业未来的收益会产生致命的打击。
但是，现实情况是，一些企业在进行成本核算很模糊，在没有保证企业的预期收益时就对产品进行了不合理的市场定价。
2.企业对成本核算没有足够的重视成本核算对企业经营利润有着重要影响。
在企业的正常经营情况下，企业的财务对成本核算出现错误的概率越小，对企业利润核算越精确。
但是，企业要进行成本核算的工作量大、流程复杂；技术性较强，要求也比较苛刻；所以，企业财务人员在进行成本核算的过程中，牵涉的人比较多，这些诸多因素都使成本核算成为一项不太简单的实践操作工作。
在企业的成本核算中，很多企业的财务人员对企业的成本核算不太重视，在核算过程中，出现了微小的误差，觉得没有太大的关系，造成企业利润核算的不正确。
1.3没有采用适合企业自身发展的成本核算方法在市场经济条件下，每个企业都有每个企业独特的特点，应该针对各个企业的生产经营特点，选择合适的成本核算方法。
但是，现阶段，一部分企业在明确成本核算对象之后没有选择一个科学的、切合企业实际的成本核算方法对企业成本进行科学核算。
这种现象在中小型企业尤其普遍。
2.加强企业成本核算管理途径2.1提高企业管理者的成本管理意识在现代的经济形势下，只有企业的领导者和全体员工对成本控制有了足够的重视，才可以使成本核算的工作在企业顺利全面展开。
但是在当今知识经济时代，企业财务管理者没有意识到成本核算和控制在企业经济管理中的重要性，只进行简单的算账、报账，对支出的成本详细计算，对自身成本不进行认真核算；只重视产品售后的核算，不重视产品售出和售出中的控制；只依靠会计人员的数据报表，不关注市场的发展动态；那么只会导致他们对成本核算方法改进的忽视，让企业的成本核算管理工作越来越差。
因此，要提高企业全体人员的成本意识，改进成本核算方法，制定成本核算管理的相关硬性制度规章；对各部门的成本管理责任落实到人；审计企业成本核算方案的科学性、有效性；建立机构完备的成本核算办公室，为领导小组的决策科学化提供充分的信息参考。
企业成本核算是一项复杂、艰巨的系统工程，涉及到企业工作过程的方方面面的切身经济利益，这其中的部门利益冲突一旦处理不好将会对企业造成难以估算的损失，如果没有领导的重视，成本核算的推行根本就是天方夜谭。
因此，企业管理必须高度重视，真正把成本核算的每一个步骤都落到实处，确保实效，为全成本核算工作的顺利进行奠定坚实的思想与制度基础。
2.2建立一套规范的、科学的、全面的成本核算管理制度完整全面的成本核算制度是企业成本核算能够顺利执行的重要保证。
但是当今很多工业企业没有一套规范的符合现代商业要求的成本核算管理制度，在提高企业成本核算意识的基础，加强企业成本核算制度方面没有清晰的认识，所以要对成本费用的考核指标要进行科学、合理依据，把成本核算的理论运用到实践中，让企业的各个部门管理者、投资者和其他相关的利益者了解企业为什么要进行严格的成本管理，对成本核算科学管理以后将对他们产生怎样的益处，为他们进一步投资、工作提供完整、有价值的辅助参考资料。
有效提高企业精细化成本管理制度的执行。
避免企业精细化成本管理在执行过程中出现的制度过于复杂、制度与实际不符、制度落实无力等问题，企业必须首先建立一个系统而健全的类、层制度；其次要强化员工的精细化制度自觉意识，在员工中深入开展精细化制度的教育；然后要建立健全制度监督机制，强化监督和激励措施；最后要保证企业高层对精细化制度带头做起。
2.3明确企业进行成本核算的对象企业进行成本核算的一个好处就是可以对企业的各个生产环节的损耗做到详细的了解，然后制定相关措施减少企业在生产过程中的物料损耗。
但是在我国现有的企业中，存在着对这些具体的生产过程没有具体的了解的各方面问题。
企业要想对生产中的现实情况了然于胸，就要从企业的实际情况出发，针对自身企业的生产经营特点，选择合适的成本核算方法。
成本核算的几种操作方法有：分步法、品种法、定额法等，这些方法适用的具体企业环境情形都不一样，每一种方法都有各自的优缺点，即使对于同一种产品，采用相同的成本核算方法，如果企业其他经营情况不一样，结果也不会相同。
所以，企业在明确成本核算对象之后选择一个科学的、切合实际的成本核算方法对企业成本进行精确核算。
2.4运用法律法规及税务机关制度规范成本核算对于不按照法律规范来进行成本核算的企业，税务机关进行严格的账务查询，责令其整改，督促其进行代理记账的方法。
企业在进行成本核算的时候，应该重视原始记录，保证以后可以参考使用。
采用代理记账的方式，根据中小企业的真实经营情况和提供的资料，按照规范的会计记账流程，对他们的财务账目进行科学记账，提高成本核算的科学性、使中小企业的成本核算管理走向正规化、规范化道路。
国家税务机关出台相应的财务保障措施，督促中小企业进行科学的成本核算，帮助其提高进行成本核算水平。
组织中小企业的财务管理人员定期参加培训。
针对现阶段中小企业人员素质高低不齐的现状，各级税务机关加强对中小企业会计人员的业务培训。
对新出台的《会计法》、会计计算技术对企业会计人员进行细心指导，结合中小企业的现实经营状况，帮助他们理清成本核算的各个要素，完善企业的财务账目，让财务账目的设置行业企业的实际经营情况相符。
对企业提交的财务账目资料，进行严格审查，对于财务账目中不符合税法规定的，提出整改建议，编制调账目标，督促其在规定的期限内改正，如不改正，按照国家法律给予一定的处罚。
对已那些没有能力完成成本核算的中小企业，税务机关可以强令其聘用会计事务所或者代理记账公司进行财务方面的管理。
会计事务所和代理记账公司在按照规范的会计制度协助中小企业管理企业财务账目时，也提高了中小企业自身进行财务管理的能力。
2.5提高企业内部会计人员对成本核算重要性的认识成本核算中，财务人员的专业素质高低，直接影响着财务工作进行的顺利与否，尤其是正在推行权责发生制的今天，财务部门中，不同专业素质的财务人员，在工作中，做出的职业选择与判断也就不同，由此，就造成了信息在质量上的差异性，严重的还会带来财务管理方面的损失。
从理论上讲，成本核算不单单是企业成本的计算，它属于企业管理的重要组成部分。
不是简单的进行减少支出、控制成本；从会计知识上来讲，随着我国经济发展速度的加快，会计的新理念、新方法越来越多，知识更新换代的速度越来越快，因此，中小企业必须与时俱进，加强对企业内部财务管理工作人员的培训。
做好企业日常管理的细节部分，保证企业在进行成本核算时数据资料的真实性和完整性。
产品成本可以说是固定客观存在的。
但是随着产品投入生产，在生产过程中产品的消耗、损失都是不确定的，这就要求企业注意加强日常管理工作，保证所计算出的成本核算数据及时、详实、可靠。
盲目地沿用某些比较前沿的管理模式和方法，或者只是照搬其他企业的精细化管理模式均不可取。
企业要根据自己的实际情况，全面掌握自身的管理优势和主要问题所在，再学习一些同自己有相似背景和经营条件的优秀企业，加以优选之后再行运用到自身之上。
在理论的支撑下，企业还需及时自我总结，修正偏差并积累经验，同时还要不断进行创新，建立独特、新颖、科学的精细化成本管理模式。
2.6实施精细化成本管理制度高度重视目标管理，避免在精细化管理实施过程出现误区。
制定精细化成本管理的目标可能会出现企业将目标作为硬性指标、监督工具和简单量化等等误区。
要避免这些误区，首先要建立科学的目标体系，遵循分项支持总体、短期变为长期的原理；其次，要保证目标的合理性，以确保员工能够实现；然后采取双向管理机制，采取上下协商、员工参与的办法；最后，将目标考核作为衡量员工真实贡献的标准。
基于精细化成本管理具有复杂和双面性的特点，所以企业在实施过程中，必须统筹规划，合理分配，避免管理秩序出现紊乱、员工怨声载道的现象。
要做到统筹规划，制定出合理的精细化成本管理方案，企业首先要认清自我，为自身量制出一条切合自身实际的实施方案；然后要将这条方案落实到企业的各个岗位，从而保证集成的岗位价值有效推动企业价值的增长；最后，在意识观念上，企业还需在此基础上创建一套长期的考评机制，令精细化成本管理深入人心。
如此，企业才能合理地统筹各方的利益关系，切实地落实精细化成本管理在企业内部的开展工作。
随着科学技术的不断进步，高校、快捷、精确的成本核算软件已经成为企业在成本核算中的重要推助力。
积极采用先进技术与不断完善成本核算方法，为成本核算选定最优质的核算软件与及时反馈。
在具体的成本核算过程中，选用既实用又节省开支的成本核算软件与完善成本核算方法是十分必要的具体运作过程中，成本核算软件通过对企业各个部门成本核算的核算单元进行有目的的建立总账系统，同时建立专供基础部门公用的模块如固定资产和薪酬数据，为有效查询成本核算的相关资料快捷的提供参考。
3.结束语随着中国经济的发展，成本核算管理已经成为现代企业管理不可忽视的一部分，是企业在激烈的市场竞争中必须走的一步路。
它作为企业财务核算的一个重要环节，在企业的经济管理过程中发挥着重要作用。
我们从提高企业成本核算管理意识、建立企业成本管理制度、实施精细化成本管理制度，运用法律法规及税务机关制度规范成本核算，选择适合企业自身经营发展等方法，提高财务管理人员综合素质，有效加强企业的成本核算管理工作，以提高企业经济管理质量，促进企业经济效益和社会效益的增加，最终实现企业健康持续的发展。
Costing process issues and strategies1.Costing Process Problems1.1 Costing impreciseCosting is to provide cost data products to corporate decision-making , so that decision-makers to analyze the positioning based on the realities of the real situation , assuming costing a more serious mistake , we can imagine the future corporate earnings will be generated fatal blow. However , the reality is that some enterprises in cost accounting is very vague, in the absence of the expected return on the product to ensure that enterprises were irrational market pricing .1.2 Enterprises do not have enough emphasis on cost accountingCosting the enterprise has an important impact on operating profit . Under normal operating conditions of enterprises, financial companies on cost accounting error probability is smaller, more precise accounting of corporate profits . However , enterprises should work costing large , complex process ; technical nature , requiring relatively harsh ; Therefore , corporate finance staff during the costing process, involving more people , these are so many factors costing become a quite simple practical operation work .Cost accounting in the enterprise , many business -to-business financial officers costing less importance in the accounting process, the emergence of small errors , do not think too much of the relationship , resulting in incorrect accounting of corporate profits .1.3 Did not use cost accounting method is suitable for the development of their ownIn a market economy, every business has unique characteristics of each enterprise , each company should focus on production and management features , select the appropriate costing methods. However , at this stage , some companies did not object after the clear choice costing a scientific , practical business-to- business costs costing methods for scientific accounting. This phenomenon is especially prevalent in small and medium enterprises .2 .Ways to strengthen enterprise management cost accounting2.1 Improve cost management awareness of enterprise managersIn the modern economy, only business leaders and staff on cost control have enough attention , we can make work costing companies successfully in full swing. But in today's era of knowledge economy , corporate financial managers do not realize the importance of cost accounting and control of economic management in the enterprise , such as simple afterwards, reimbursement , cost of expenditures detailed calculation of their costs are not careful accounting; only pay attention to after-sales accounting of the product , do not attach importance to product sold and sold in control ;Rely on data report accounting staff does not care about market developments ; then they will only lead to an improved cost accounting method ignored , so that enterprises costing management is getting worse. Therefore, to raise awareness of the cost of all the staff of the enterprise, improve cost accounting methods , the development of relevant regulations costing rigid system management ; management responsibility for the cost of various departments to the people ; scientific validity of the audit cost accounting programs ; establish agencies complete cost accounting office , provide sufficient information for decision-making reference to scientific leadership team .Cost accounting is a complex and arduous systems engineering, enterprise work processes related to the vital interests of all aspects of the economy , of which the conflict of interest will result in poor handling department once difficult to estimate the loss of business, if there is no leadership attention , costing implementation is simply fantasy. Therefore , management must attach great importance to truly costing implement every step to ensure the effectiveness of , and to lay a solid ideological foundation for the smooth progress of the whole system of cost accounting work.2.2 Establish a standardized , scientific and comprehensive cost accounting management systemComplete and comprehensive cost accounting system is an important guarantee for the smooth execution of cost accounting . But many of today's industrial enterprises do not have a standardized cost accounting management system in line with the requirements of modern business , there is no clear understanding of the basisof improving awareness of corporate cost accounting , cost accounting system to strengthen the corporate side, so to the cost of the assessment indicators to be scientific, rational basis , the cost accounting theory to practice,So that the various departments of enterprises managers, investors and other relevant stakeholders to understand the business of the reason for the strict cost management, cost accounting and scientific management for the future will be how they produce benefits for them to invest further work to provide a complete , there auxiliary reference value . Improve the implementation of enterprise cost management system fine . Avoid refined enterprise cost management system emerged in the implementation process is too complicated, the system inconsistent with the actual implementation of the system weakness and other issues,Enterprises must first establish a sound system of class -tier system ; Second, we must strengthen the system of fine consciousness of employees , in -depth educational employees refinement system ; then to establish a sound system of oversight mechanisms , and strengthen supervision and incentives ; Finally, to ensure that corporate executives take the lead on the fine system .2.3 Clear target costing companiesOne benefit is costing businesses various production processes can businesses do a detailed understanding of the loss , and the development of relevant measures to reduce corporate materials in the production process of the loss . However, in our existing businesses , there is a specific production process for these no specific knowledge of the various aspects .Enterprises in order to produce the reality of gains , we must proceed from the actual situation of enterprises, production and operation of enterprises for their own characteristics , choose the appropriate costing methods. Costing several methods of operation are: sub -step , Varieties Act , rating method , these methods apply to specific corporate environment situation is different, each method has its own advantages and disadvantages, even for the same product , the use of costing the same way, if the situation is not the same as other operating companies , the results are not the same .Therefore, the company clearly costing object selection after a scientific , practical costing method for accurate accounting of the cost of the enterprise .2.4 Use laws and regulations and rules and norms costing the tax authoritiesFor not in accordance with legal norms for costing businesses, tax authorities strictly accounting inquiry , order it to rectify , and urge them to perform bookkeeping methods . When enterprises in cost accounting , should pay attention to the original recording , you can refer to later use guarantee. Using bookkeeping way , depending on the circumstances and the information provided is true of SMEs operating in accordance with standard accounting bookkeeping processes for their financial accounts for scientific journal , to improve scientific costing so costing SMEs management to formalize and standardize the way.State tax authorities put the appropriate financial safeguards for scientific costing urge SMEs to help them improve cost accounting standards. SME financial management organizations regularly participate in training. SME status quo level of missing personnel quality at this stage , the tax authorities at all levels to strengthen the SME business accounting personnel training . Introduction of the new "Accounting Law" , accounting for enterprise computing careful guidance of accounting personnel , combined with realistic operating conditions for SMEs to help them sort out the various elements of cost accounting , and improve the company's financial accounts , financial accounts settings allow industry match the actual operation of the rmation on financial accounts submitted by the enterprises , strict examination , does not meet the financial accounts for the tax law , and make corrective recommendations , prepared Tiaozhang goal , and urge them to correct within a prescribed time limit , if not corrected , in accordance with national law to give some punishment. For those who do not have the ability to complete cost accounting for SMEs , the tax authorities may compel its bookkeeping or accounting firm hired financial aspects of the company 's management. Bookkeeping and accounting firm to assist the company in the corporate financial accounts of SME management in accordance with accounting rules and norms , but also improve the ability of SMEs to their financial management.2.5 Improve internal accounting staff recognize the importance of cost accountingCost accounting , professional quality financial officers will directly affect thesuccess or failure of financial work , especially being implemented accrual today , the financial sector , the different professional quality financial officer , at work, make career choice and judgment is different , thereby causing the information on the quality differences, but also a serious cause losses in financial management .In theory, cost accounting is not just the cost of enterprise computing , it belongs to an important part of enterprise management. Not simply be to reduce spending , control costs ; from the accounting knowledge is concerned, with the accelerated pace of development of China's economy , accounting for new ideas , new methods more and more, faster and faster replacement of knowledge , therefore , small enterprises must advance with the times , strengthen internal financial management enterprise staff training . Doing business details daily management to ensure the authenticity and integrity of the enterprise during the costing data information .Product cost can be said to exist in a fixed objective . But as the product into production, in the production process of products consumed , the loss is uncertain , which requires companies to pay attention to strengthen the daily management work to ensure that the calculated cost accounting data timely, informative and reliable. Blindly follow some of the more cutting-edge management models and methods , or just copy other companies meticulous management mode are undesirable. After the enterprise according to their actual situation, to fully grasp the advantages of its management and major problems , then they have to learn some of the same operating conditions similar backgrounds and excellent enterprise , to be re- applied to the above preferred itself .In supporting the theory , companies need timely self-summary , bias correction and gain experience , but also constantly innovate , to establish a unique , innovative , scientific refinement cost management.2.6 Implementation of sophisticated cost management systemAttaches great importance to management by objectives, to avoid errors in the implementation of sophisticated management process . Develop sophisticated cost management objectives may appear as hard targets enterprise target , monitoring tools and quantified so simple misunderstanding . To avoid these errors, we must first establish a scientific target system, follow the breakdown of support for the overallshort-term into long-term principles ; secondly , to ensure a reasonable goal to ensure that employees can achieve ; then take a two-way management mechanism , to take down negotiations employees participatory approach ; Finally, the target assessment as a measure of the contribution of employees real standard .Based on cost management refinement of a complex and double features, so companies in the implementation process , we must co-ordinate planning, rational distribution, management order to avoid disturbance occurs , employees complaining phenomenon. To achieve an overall plan to develop a reasonable fine cost management solutions , companies must first understand themselves, for their own capacity to meet its own system out of a practical embodiment ; then you want to implement this program in various positions of enterprises, thus ensure effective integration of post value to drive growth of enterprise value ; Finally, in the sense of the concept , companies need to create a long-term evaluation mechanism based on this , so deeply rooted fine cost management .So , companies can reasonably interests of all parties to co-ordinate and effectively implement cost management work fine within the enterprise . With the continuous progress of science and technology, colleges and universities , fast, accurate cost accounting software has become a major force in the costing of help . Actively introduce advanced technology and continuous improvement costing methods , costing selected as the best accounting software and timely feedback.In the specific cost accounting process , the selection of both practical and cost savings and improved cost accounting software is essential costing methods detailed operational process, cost accounting software accounting unit by each department will be to establish a cost accounting purposes general ledger system , while establishing common basic sectors such as fixed assets and payroll modules designed for data and provide reference for valid query costing relevant information fast .3 .ConclusionWith China 's economic development, costing management has become part of modern business management can not be ignored , is the step of the way enterprises in the fierce competition in the market must go. It as an important part of corporate financial accounting, corporate financial management process plays an importantrole .We fit their own business development and other methods of improving corporate cost accounting management awareness, establish enterprise cost management system, implementation of sophisticated cost management system , the use of legal system of rules and regulations and the tax authorities costing , selection, improve the overall quality of financial management and effective strengthen enterprise management cost accounting work to improve the quality of economic management enterprises , encourage enterprises to increase economic and social benefits , and ultimately achieve healthy and sustainable development of enterprises.外文文献译文2：企业成本核算管理1.问题的提出目前，我国中小企业已近1000万家，占全国企业总数的99%，它所提供的工业总产值和实现利税分别占全国总数的60%和40%，并提供了大约75%的城镇就业机会，成为县及县以下财政收入的主要来源。