成本控制外文文献(Cost control, foreign literature)
企业成本控制外文翻译文献
企业成本控制外文翻译文献(文档含英文原文和中文翻译)译文：在价值链的成本控制下减少费用和获得更多的利润摘要：根据基于价值链的成本管理理念和基于价值的重要因素是必要的。
首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。
其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。
因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。
关键词：成本控制，价值链，收益，支出，收入，成本会计1、介绍根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。
这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。
然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。
很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。
换句话说，这至少不能从根本上解决它。
因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。
所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。
基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。
毕业论文--成本控制(cost--control)外文原文及译文【范本模板】
本科生毕业设计(论文）外文原文及译文所在系管理系学生姓名专业财务管理班级学号指导教师2014 年 6 月外文原文及译文Cost ControlRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed。
Cost control，also known as cost management or cost containment，is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas，such as departments，divisions, or product lines, within their operations.Cooper and Kaplan in 1987 in an article entitled "how cost accounting systematically distorts product costs” article for the first time put forward the theory of "cost drivers" (cost driver, cost of driving factor）of that cost, in essence，is a function of a variety of independent or interaction of factors （independent variable) work together to drive the results. So what exactly is what factors drive the cost or the cost of motive which? Traditionally, the volume of business (such as yield）as the only cost driver （independent variable)，at least that its cost allocation plays a decisive role in restricting aside，regardless of other factors (motivation）. In accordance with the full cost of this cost driver, the enterprise is divided into variable costs and fixed costs of the two categories。
成本控制外文文献（Costcontrol,foreignliterature）
成本控制外文文献（Costcontrol,foreignliterature）成本控制外文文献（Cost control, foreignliterature）成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。
那么，中小企业如何降低产品成本呢,从以下几个方面:1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。
一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。
2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。
作为企业效率的重要工作，每一个企业都要深化改革。
首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。
3，然而，产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。
财务 会计 外文翻译 外文文献 英文文献 成本控制和财务控制
财务会计外文翻译外文文献英文文献成本控制和财务控制Cost control and financial controlBy cost control and financial control goal by the cost control and the financial control goal financial control is the business management important constituent, seeps to inenterprise's each domain, each link. The financial control directlyrelates the enterprise the survival and the development, said from some kind of significance, the financial control is an enterprise sustainable development key. However, some enterprises' financial control. These enterprises' financial control have two erroneous zones: One, the financial control simplification, the financial control is only the financial department's matter as if, neglects its whole management function; Two is the financial department completely takes orders from to " Boss " Neglect financial control own regularity and relative independence. Presently on enterprise question and so on in financial control investment management, fund management, financial surveillance management, appropriation of profit management makes the discussion.First, modern enterprise system and financial control The financial control is the social productive forces development result, probably in 15-16 century, area the Mediterranean Sea coast city trade obtained the rapid development, the initial period joint stock system company's appearance request financial control was born as enterprise's one kindof organization form. But this time financial control also merely is only in a business management appendage, but also does not have own independent function, also lacks the financial control theory and the experience; therefore, this only can be the financial control shade bud time. To 19th century50's after, enters along with the west industrial revolution completes the time, with gradually improves along with the joint stock system company’sunceasing expansion, how in order to adapt collects the capital, the outstanding share, how assigns the profit the need, only then has had the specialized financial control. Our country business management and manages finances the development should say was passes through the tortuous path, has paid the suitable price. In the planned economy time, our country business management and the financial control are not take pursues the enterprise benefits the goal, the income assignment is under the distribution according to work slogan egalitarianism. After reform and open policy, specially in 1993, the Central Party1Committee 14 sessions of three CCP plenary conferences explicitly proposed the state-owned enterprise's reform direction is “Establishment modern enterprise system andimplementation science business management (financial control) "The financial control is only then taken. At present, the state-owned enterprise is speeding up the enterprise to change the system the work. The sole state-owned enterprise is facing the investment main bodymultiplication joint stock system mixed type economic form development, the operator and the enterprise staff holds the stock to cause thestate-owned enterprise and the general staffs truly becomes common fate group. After the state-owned enterprise transforms the management mechanism, will become the genuine market competition main body and the legal person governs the entity. The state-owned enterprise established the modern enterprise system and the state-owned enterprise changes the system to the financial control seta more urgent higher request.Second, when good gives advice, invests the good enterprise thepolicy-making pass the decision-making is in the business management a most important work. The decision-making has the cost; this point is easily neglected by the person. For example a correct decision-making gains 1million Yuan for the enterprise, if has lost the opportunity, has not made the prompt decision-making, this policy-making cost is 1million Yuan; If has made a wrong decision-making, not only has not gained to1 million Yuan, instead lost money 1 million Yuan, then, this wrong policy-making cost is 2 million Yuan. Therefore, the decision-making also must speak the cost control. The investment decision-making is in enterprise all decisions-makings most essential, the most important decision-making, because we often said: The investment decision-making fault is the enterprise biggest fault, an important investment decision-making fault often can cause an enterprise to fall into the difficult position, even goes bankrupt. Therefore, a financialcontrol extremely important function for the enterprise when good gives advice the good investment decision-making pass.The investment is refers to the delivery financial resource to the certain object, expected will gain the income in the future the economic activities. The investment has very many types: From the investment recycling time division, has the long-term investment and the short term investment; Looked from the investment direction that, has2to in investment and the foreign investment; Take invests to the enterprise future influence as the basis, may divide into the strategic investment and the tactic investment, as well as newly established investment and following investment; Definite investment and venture capital; Relevant investment and non- relevant investment and so on. These classifications are divide from the logical division dichotomy, each kind invests itself has the many kinds of types the nature and the characteristic, for example long-term investment itself, it both is possibly the strategic investment, and possibly is risk investment and so on. Therefore, we in consideration investment below time must be good "four passes". First, good economic activities pass. Must be clear about the investment is economic activities, must seek the basis from the economic law, thus makes the correct investment decision-making. The author has investigated certain state-owned enterprises many faults investment decision-making, very big fault reason has not gone to thedecision-making from economic law itself, but was from "politics”,” the interpersonal relationship" and so on the factorrashly has made the investment decision-making. For example a state-owned enterprise’sboard of directors takes orders from Yu higher authority officer "to suggest", for higher authority's senior officer's son's corporate investment 3 million Yuan, the result is " The meat dumpling beats a dog " Has not returns; Also for example a very successful state-owned enterprise's general manager, in order to repay his hometown, forcefully advocated invests 5 million Yuan in his hometown to manage the factory, but his hometown actually does not have supplies this kind of factory the condition, finally the factory was manages successfully, actually year after year lost money, has become this enterprise's " Heavy cloth wrapper " . Even also has the state-owned enterprise the person in charge invests at will the state asset for own relative friend and the side person, strictly said, this already was one kind of corrupt behavior, is one kind of crime. This investment way has unexpectedly accounted for about 40% in the investigation investment decision-making fault, is a phenomenon which one kind of ten points is worth taking. Another kind of investment decision-making fault is invests the policy-maker quality to be bad, the bureaucratic, acts arbitrarily, own do not understand the decision-making which the economic law makes. This investment way approximately composes 50% in the investigationinvestment decision-making fault. Second, good investigation and study pass,3strictly according to international convention management, according to government by law management. The investment decision-making is a process. In makes in front of the investment decision-making, must thoroughly conduct the investigation and study, carries on thefeasibility analysis, otherwise cannot easily invest. Specially foreign invests, namely the enterprise by way and so on cash, material object, intangible asset, or by the stock, the negotiable securities and so on the negotiable securities way invests to other units, certainly must according to the international convention management, to throw the capital the capital letter, the financial resource and so on many aspects has the reliable proof. The contract must strictly check, conforms to the relevant law procedure, cuts cannot remain has the hidden danger. Third, the good investment executive program pass, achieves the investment decision-making scientific style and the democratization. The different type investment all has own characteristic, thus has the different executive program, must after the different department examination and approval, for example: Some investments, general manager individual may make the decision-making, some investments must authorize by the board of directors, but some investments must report the higher authority department to examine and approve. Fourth, good cost control, risk and income pass. The investmentgoalies must have the benefit, must make money, because must implement the investment cost control; Must have the risk consciousness, dodges the risk with every effort; The investment must have the benefit, but also must promptly recycle, guarantees invests successfully.Third, manages well the fund, guarantees the enterprise fund circulation and the security At present, many enterprises have three problems in the fund management: One is the fund is unable to make ends meet, existence fund gap; Two is the fund is diverted, is occupied; Three, is called the person the headache "the triangle debt". How solves these three problems, is in the enterprise financial control urgent matter. Certainly, first must tap new resources and reduce expenses, increases income and reduces expenses; Its secondary raises funds through the short-term and invests fills a prescription the fund -odd to lack; Third must to the fund implementation track management, achieve earmarks a fund for a specific purpose, prevented the fund is diverted and forms newly "the triangle debt".Fourth, the full display finance surveillance function, guarantees the state asset to4guarantee the value increment the perfect enterprise legal people govern the structure are important issue which the present state-owned enterprise changes the system. The enterprise must truly become in the market economy the competition main body and the responsibility power explicit legal person entity, must have to have a set the drivemechanism which adapts with it. Constructs a unity, the development, the honest management is does well the state-owned enterprise the key. From prevented corrupt considers, the enterprise must strengthen the surveillance function. Just like the traffic regulations is same, doesn’t have the red candle the restraint, and does not have the green light the freedom. Restrains in the mechanism in the enterprise, fully plays the financial surveillance role to have the specially vital significance. The financial worker must have the high sense of responsibility, regarding according to the financial system management person, do not have to dare to resist, until reports the situation to the higher authority. The state-owned enterprise's financial personnel fundamentally mention, is responsible for the state asset, but is not is responsible for some concrete general manager. But said from the government by law, also must protect the financial p ersonnel’s responsibility withindividual rights and interests, also only has this, can fully play the financial surveillance role. At present the state-owned enterprise implements under the financial manager to manage level of systems is effective. The s ubordinate enterprise’s financial person in charge by the upper level of department responsible for the work,the enterprise directly delegates, its organization relates, the wages and welfare in the previous unit, like this he can not have the extra worries to exercise the financial surveillance function.Fifth, under new situation appropriation of profit management the appropriation of profit is the enterprise basis country related stipulation and investor's resolution the assignment which carries on to the enterprise only profit. The appropriation of profit gets up the leverage in the enterprise, it to the correct processing enterprise with various aspects economical relations, transfers various aspects the enthusiasm, the promotion enterprise develops has the extremely vital significance. For many years, our country enterprise appropriation of profit as are suit of planned economy influence, in "distribution according to work" under the slogan, in the essence has the serious egalitarianism, enormously dampened populace's enthusiasm, this also is many state-owned enterprises is in the5difficult position for a long time an important reason. A factory manager, general manager wages is very few with an ordinary staff phase difference, which regardless of from on the one hand said, all is unreasonable. Had some factory managers, general manager has laboriously done for several dozens years, near arrived the retirement only then to discover oneself "did not have aching in the world", the psychology was not balanced. Few people unexpectedly take risks, violate the law knowingly, the embezzlement bribe, so-called forms "59 year old of phenomenon". Senior intellectuals, a scientific and technical worker receives the identical strong back phase difference to be also very few, this also is the appropriation of profit extremely unreasonablephenomenon. Eats the mess in the appropriation of profit is one kind of backwardness consciousness, has the very big harm. After reform and open policy, Comrade Deng Xiaoping proposed "lets part of people get rich first", its essence is breaks the appropriation of profit "the egalitarianism". Comrade Deng Xiaoping also proposed "the science and technology is the first productive forces", summoned "the respect knowledge, respects the talented person", this further reformed for the appropriation of profit has laid the rationale. At present, thescientific and technical worker may buy stock by the science and technology draws bonus, the enterprise operator implements the yearly salary system and so on, mayday is the appropriation of profit under the new situation inevitable result. The distribution according to work and the element of production will participate in the assignment to become the enterprise the main appropriation of profit form, the staff holds the stock, the operator will hold the stock to cause.6成本控制和财务控制以成本控制和财务控制为目标——财务控制是企业管理的重要组成部分,渗透到企业的各个领域、各个环节。
中小企业成本管理研究外文翻译中文文献
中小企业成本管理研究外文翻译中文文献Cost Management in Small and Medium-sized Enterprises: A Research on Foreign LiteratureAbstractAs the backbone of the economy, small and medium-sized enterprises (SMEs) play a crucial role in creating jobs, stimulating innovation, and driving economic growth. However, they often face challenges in managing costs effectively. This article examines and analyzes foreign literature on cost management in SMEs. It explores various cost management techniques, such as activity-based costing, budgeting, and cost control, and highlights the importance of cost management in enhancing the competitiveness and sustainability of SMEs. The findings provide valuable insights for SMEs to optimize their cost management practices and achieve long-term success in the competitive business environment.1. Introduction1.1 BackgroundCost management is an essential aspect of business operations, as it directly impacts the profitability and financial stability of a company. In SMEs, which typically have limited resources and face intense competition, effective cost management is even more crucial.1.2 ObjectivesThe primary objective of this research is to examine the foreign literature on cost management in SMEs and identify best practices and techniques thatcan be applied in the Chinese context. By understanding the experiences and strategies of SMEs in other countries, Chinese SMEs can learn from their successes and avoid potential pitfalls in cost management.2. Cost Management Techniques2.1 Activity-Based Costing (ABC)Activity-Based Costing is a cost allocation method that assigns costs to specific activities or cost objects based on their utilization of resources. This technique provides a more accurate understanding of the cost drivers in a company, enabling SMEs to allocate resources more effectively and identify areas for cost reduction.2.2 BudgetingBudgeting is a fundamental cost management tool that allows SMEs to plan and control their financial resources. By setting realistic and achievable budgets, SMEs can monitor their expenses, forecast future costs, and make informed decisions regarding resource allocation.2.3 Cost ControlCost control involves monitoring and regulating expenses to ensure that they remain within planned limits. SMEs can employ various cost control techniques, such as implementing cost-saving measures, negotiating favorable contracts with suppliers, and leveraging technology to streamline operations and reduce overhead costs.3. Importance of Cost Management in SMEs3.1 Enhanced CompetitivenessCost management enables SMEs to offer competitive prices without compromising on quality. By optimizing their cost structure, SMEs can improve their profit margins and gain a competitive edge in the market.3.2 Resource OptimizationEffective cost management allows SMEs to allocate their limited resources strategically. By identifying unnecessary costs and reallocating funds to key areas, SMEs can optimize their production processes and invest in critical areas such as research and development.3.3 Financial StabilityCost management helps SMEs maintain a stable financial position by minimizing the risk of running into cash flow problems or accumulating excessive debt. By controlling costs and ensuring efficient resource allocation, SMEs can safeguard their financial health and sustain long-term growth.4. ConclusionThis research on foreign literature emphasizes the significance of cost management in SMEs and provides valuable insights into proven techniques and strategies. By implementing effective cost management practices, SMEs can optimize their operational efficiency, enhance competitiveness, and achieve long-term success in an increasingly competitive business environment. This research serves as a guide for Chinese SMEs to improve their cost management practices and overcome challenges effectively. By integrating foreign experiences with localized strategies, SMEs can navigatethe complexities of cost management and position themselves for sustainable growth.。
成本管理外文文献及翻译-译国译民
成本管理外文文献及翻译-译国译民译国译民翻译公司:成本管理外文文献China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, thedevelopment of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterpriseprofitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become aninevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management hasalso exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasivephenomenon, mainly in Cost Management of the scope, purpose and means fromtime to biased. Many enterprises will continue to limit the scope of CostManagement within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes hasbeen reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze theCost Management of thisgoal, not difficult to find cost-reduction is conditional and limits, and in some requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures torescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a markand a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecases, control of costs, could lead to product quality andenterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of CostManagement. Most companies have a common phenomenon, that is, torely on finance staff to manage costs. In the implementation of Cost Management process,some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the system's Cost Management methodology, from speaking, we haveproposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodologyin a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to thesurvey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises toenter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain businessfurther enhance the level of Cost Management, it is difficult to meet the modern CostManagement of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there isthe cost of the case Information is untrue, and this situation isgetting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and thehigher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4,after the accident, organizes the concerned personnel for the cause assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not causeserious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, andthen use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieveimproper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishmentof the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels ofpersonnel. However, a long time, people have been the existence of a bias, the Cost Management as afinance officer for a small number of managers patents, that thecost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workersonly as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish theCost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comesrequirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree,injured people sent to hospitals for emergency treatment and treatmentin a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problemfor superiority to make a choice. This requires the introduction of strategic management of Cost Managementthinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specializedapproach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should becomprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levelsEnterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give fullplay to the cost of policy-making functions. Cost Management and enterprise's overall effectivenessshould also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accountingshould be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process.Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8 and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report,immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the causecapital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing andcost-planning methodSince the cost of the early 20th century inception, he has appeared'standard cost', 'budget control', 'difference', 'cost-of-stateanalysis', 'variable cost method', 'volume-profit analysis','responsibility accounting', etc. a series of traditional costaccounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method. 1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the centerof the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprisesin the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost ofsqueezing. This process can be expressed as the cost of the'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for, is accountable to the company report by Li ping Zhang Baohai, Xu Dong is responsible for the site, and others organized the rescue. 8.8.2 emergency program site located commuter car, communication cell phone 8and fire-fighting equipment, first aid kits and other configuration is required. 8.8.2.1 accident report after the accident, project a free prompt escalation to corporate security section of the Department, the Department of safety, while reporting to the competent, not later than reported and concealed. 8.8.2.2 accident emergency rescue measures and rescue leading group after receiving the report, immediately organized rescue teams, and take effective measures to rescue the injured and property, prevent accidents expanded, and to protect the construction site, so much more moving scene, make a mark and a written record, keep relevant material evidences. Checking the injured injury and degree, injured people sent to hospitals for emergency treatment and treatment in a timely manner. 8.8.2.3 project staff actively support and higher authorities on the investigation and handling of accidents. 8.8.2.4, after the accident, organizes the concerned personnel for the cause and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entireplanning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information systemhas become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world,learn from each other and promote the application of various Cost Management techniques to achieve Cost Managementobjectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to acertain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of requirements is formulated with site construction production safety accident and rescue measures. 8.8.1 accident emergency rescue leading group: Ke Xinhua Deputy head: duruilongpeiwenfu members: spar Zhao Gu Songwei Li Deping Zhang Baohai Xu Dong of emergency rescue leading group responsible for: production safety accidents timely rescue people and property, protect the scene of the accident, with the company and the higher authorities of the accident investigation process. Division of labour are: escort the wounded spar Zhao Gu Songwei is responsible for,。
成本控制中英文对照外文翻译文献
成本控制中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：COST CONTROLRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity , then, is essentially a managerial and supervisory function .Control consiets of those actions necessary to assur e that the entity’s resources and operations are focused on attaining established objectives , goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizeds the quantity of output , and provides managers with objective information about employee performance . Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords : Cost control, Applications, Control reports, Standards, Strategic Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goal and objectives. Management’s guidance takestwo forms of control: (1) the management and supervision of behuvior , and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards ofsuccess. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management todesign control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Management's role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget.A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from thestandard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report toencompass a period in which management can take useful remedial action. In addition, accountingdisseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards andpractices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a Decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objectiveinformation about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.译文：成本控制成本控制成本控制，也被称为遏制成本或管理成本，一个广阔的成本管理技术，它的经济增长目标是降低成本提高企业效率。
工程管理专业外文文献翻译(中英文)
xxxxxx 大学本科毕业设计外文翻译Project Cost Control: the Way it Works项目成本控制：它的工作方式学院（系）： xxxxxxxxxxxx专业： xxxxxxxx学生姓名： xxxxx学号： xxxxxxxxxx指导教师： xxxxxx评阅教师：完成日期：xxxx大学项目成本控制：它的工作方式在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的，仍有一些缺乏理解。
所以我们决定描述它是如何工作的。
理论上，项目成本控制不是很难跟随。
首先，建立一组参考基线。
然后，随着工作的深入，监控工作，分析研究结果，预测最终结果并比较参考基准。
如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。
如果最终的结果确实不符合基线计划，你可能不得不改变计划。
更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。
但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。
正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。
所以，要跟随项目成本控制在整个项目的生命周期。
同时，我们会利用这一机会来指出几个重要文件的适当的地方。
其中包括商业案例，请求（资本）拨款（执行），工作包和工作分解结构，项目章程(或摘要)，项目预算或成本计划、挣值和成本基线。
所有这些有助于提高这个组织的有效地控制项目成本的能力。
业务用例和应用程序(执行)的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时，项目成本控制才是最有效的。
这意味着他们在主要阶段的关键决策点之间行使职责。
他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。
在项目的概念阶段•每个项目始于确定的机会或需要的人。
通常是有着重要性和影响力的人，如果项目继续，这个人往往成为项目的赞助。
成本管理中英文文献对照及成本控制参考文献
成本管理中英文文献对照及成本控制参考文献参考文献 1 万寿义〃现代企业成本管理研究M〃大连〆东北财经大学出版社，2004〃1〃2 张易〃企业成本的削减M〃北京〆中华工商联合出版社，2005〃3 Edward Blocher，Kong ChenThomas〃Cost Managerment:A Strategic EmphasisM〃The Mcgtaw-Hill COMpanies，Inc〃2002〃4 杨蓉〃成本管理M〃上海〆华东师范大学出版社，2003〃7〃5 桂良军〃供需链成本管理研究M〃北京〆中国经济出版社，2006〃8〃6 赵权〃企业成本控制技术M〃广州〆广东经济出版社，2003.7〃7 王绍印〃全面降低成本实战M〃广州〆广东经济出版社，2005.1〃8 Catherine Stenzel，Joe Stenzel.Essentials of Cost Management M〃The Financial Aspects of Corporate Governance Gee Co.Ltd London..2003〃9 David W〃Yong.A Manager’s Guide to CostCutting/181ways TO BUILD THE BOTTOM LINE M〃The McGraw-Hill Companies，Inc，2003〃10 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997. 11 Robert S〃KaplanRobin Cooper〃Cost and Effect〃The President and Follows of Haarvard Collage R〃2005〃12 杨加陆范军方青云袁蔚孙慧.中小企业管理M.复旦大学出版社.2004. 13 吕长江，王克敏，韩汇博，赵岩〃财务管理学M〃天津〆南开大学出版社〃2004. 14 李海波〃新编会计学原理〆基础会计M〃上海〆立信会计出版社〃2004〃15 陈荣秋，马士华〃生产与运作管理M〃北京〆高等教育出版社〃1999.6 16 伍爱〃质量管理学M〃广州〆暨南大学出版社〃2006.8. 1 概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。
现代企业成本管控研究外文文献翻译最新译文
外文文献翻译：原文+译文文献出处：Chapman M. The research of modern enterprise cost control [J]. Accounting, Organizations and Society, 2016, 3(7): 675-689.原文The research of modern enterprise cost controlChapman MAbstractModern enterprise in order to survive and develop in the competition, in addition to significantly reduce costs, even before the eye on the production process, the varieties, structure, process of product production organization arrangement, the careful design, on the whole to make the optimal decision of business. To this end, on the basis of the original cost accounting, cost accounting and forecasting, decision-making and advance planning and control of all kinds of management methods, such as combination of formed mainly to management of modern cost accounting management system.Keywords: Modern enterprise; Cost control; Effective path1 IntroductionIn market economic competition environment, any product's price from are essentially determined by the market, not business decision. Also, the price must be continued to reduce in the long run. Therefore, the enterprise can control the only factor, only reduce the cost. Enterprise only will be reduced to less than the industry average cost, the enterprise can survive. Only the enterprise cost and the industry average cost difference, this didn't really have the cost competitive advantage. Cost accounting and cost control in the modern cost accounting system is a key link in the process of "flow", it is the embodiment of the preliminary cost plan execution result, also is the premise and foundation of later assessment of cost analysis. A scientific, standardized, clear and full cost accounting management system, to facilitate the enterprise to its cost information to track, decomposition, analysis, to promote enterprises to actively adopt various authors measures and improve the effectiveness of the authors measure of the enterprise to promote the specifications of the wholeenterprise management, so as to further reduce the enterprise the management cost, operation cost, eventually establish enterprise's competitive advantage.2 Cost accounting methodCost is one of the main reflect the status of enterprise operation and management of comprehensive indicators. Enterprises in product cost accounting, can be directly traced back to the direct costs of the products shall be directly included in the product, the cost of the object cannot be directly traced to products in accordance with the certain assumptions as a premise for the product cost allocation. Practice has proved that when this particular assumptions in accordance with the distribution of the causal relationship between cost and cost object, the distribution of the result is relatively accurate, otherwise, it will distort the authenticity of the product cost information, influence the product cost, the choice of authors measures and, in turn, affects enterprise operation management related decisions.2.1 Standard cost methodStandard cost method is based on the standards set by the cost in advance, with the standard cost and actual cost comparison, calculation and analysis of cost difference calculation method of the cost of a product, and strengthen cost control, economic performance evaluation of a cost control system. Their core is according to the standard cost record and reflects the formation process of the product cost and results, and so as to achieve control of the cost. Standard cost method is not only a kind of cost calculation method, it is a combined cost calculation and cost control, be formulated by a include standard cost, cost variance calculation and analysis and processing cost differences between the three links of the complete system. Standard cost method, the main contents include: the formulation of standard cost, cost variance calculation and analysis, the cost difference. The establishment of standard cost is the premise and key of the standard cost method is adopted, therefore can achieve the goal of cost control in advance. Cost variance calculation and analysis is the key of the standard cost method, it can contribute to achieve the goals of cost control, and consist of economic performance evaluation.2.2 Variable cost methodVariable cost method, also known as direct cost method, is when calculating the product production cost and inventory cost, only include products consumed during the production of direct materials, direct labor, and variable manufacturing cost, and the fixed manufacturing cost as a "cost" during a cost calculation method of the sum is recorded into the profits and losses of the current. Under the variable cost method, the manufacturing costs as fixed during the "cost" sum is recorded into the profits and losses of the reason is: fixed manufacturing cost is to provide enterprises with a certain production condition, maintain production capacity and, in has formed the production conditions, regardless of the output of every period, these costs would occur as usual, did not increase or decrease along with the increase and decrease of output. That is to say, occurs during fixed manufacturing cost is according to, the benefits will fade over time, cannot be deferred to the next accounting period. Therefore, the manufacturing cost as a period cost, should be in full in the time when it was recorded in the profits and losses, and not to be included in the product cost. Under the full cost method, the full cost of the enterprise is divided into production costs (direct materials, direct labor, and manufacturing cost) and non-production costs (management fees, cost of sales, etc.) two categories, the comprehensive production cost into the product cost. Under the variable cost method, the full cost of the enterprise is divided into variable cost and fixed cost two kinds big, only to change the production cost of direct materials, direct labor, and variable manufacturing cost is included in the product cost.3 The necessity of modern enterprise cost control3.1 Improve enterprise profit and reproductionModern enterprise market competitiveness to ascend, one important aspect is determined by the cost control. Should be, the enterprise cost control effect is good, can greatly reduce the cost of enterprise production and management, improve the economic benefits, and increase shareholder's equity. In addition, the cost control of enterprise, can also save a lot of cost, for the enterprise to efficient redistribution of money, to raise the comprehensive economic benefits of enterprises.3.2 Conducive to rational analysis of enterprise cost controlIn the modern enterprise production and operation process, will inevitably encounter all kinds of cost, control whether it works or not, is directly related to the business activities of enterprises can develop smoothly. So, modern enterprises should divide the cost of some unreasonable, to ensure reasonable utility of every sum of money, in the end is advantageous to the scientific analysis of the effect of cost control.3.3 Improve the core competitiveness of the enterpriseModern enterprise in the process of production and operation, should according to own actual situation formulation and implementation of reasonable cost control strategy, thus obtain and maintain competitive advantage for the enterprise to offer help. Once the modern enterprises implement the strategy of effective cost control, can let the enterprise cost control more integrity, and make enterprise obtain sustainable development, to enhance the adaptability of market competition, for short-term and long-term interests.4 Efficient way of modern enterprise cost control4.1 Build up a positive cost control culture atmosphereIn contemporary fierce market competition environment, the modern enterprise to win their survival and development should set up a corporate culture. Its corporate culture should include the cost control consciousness, this will make it has obvious difference with other enterprises. Therefore, modern enterprise should be in your own conscious into the consciousness of cost control in the construction of corporate culture and concept, through the enterprise culture construction cost control consciousness gradually integrated into the enterprise production and operation management process, and guide every enterprise employees are actively involved in the work of controlling cost, make enterprise cost control consciousness in combination with the enterprise culture construction, and gradually into the enterprise employees' code of conduct, is advantageous to the real cost control consciousness into cost control behavior.4.2 Management full attention to cost control workModern enterprise production management mode is to obtain the maximumeconomic profits, so it needs to seek more sales creation, and minimize the cost, save energy, make enterprise when compared with competitors, cost controls to gain greater competitive advantage. Therefore, the enterprise managers need to constantly strengthen their consciousness of cost control, try to control the cost work earnestly to hold. Enterprise's each department need to employees of the enterprise cost control consciousness propaganda, establishing and perfecting the relevant system of controlling cost, fight all kinds of moral landslide, and try to adopt advanced management technology, let each job completion time is reduced, and obtain the maximum economic benefits.4.3 Adopt scientific and reasonable cost calculation methodThe modern enterprise to control cost effectively, you need to first work out a scientific and reasonable cost control target. That is to say, the modern enterprise should make specific period of time a can implement cost control targets, and let it become a benchmark in the enterprise cost accounting systems. Enterprise can according to own actual situation and the development on the basis of market to determine a more competitive market sale price, and predict possible business and sales profits. Departments within the enterprise should be as the standard cost control, to determine the good segmentation, target cost and decomposition to each department and a responsibility to the individual, so as to realize the effective of responsibility of the enterprise cost accounting, according to the differences between the individuals to do a good job of enterprise cost accounting.4.4 Reasonable control the enterpriseModern enterprises should do through lowering the cost of human resources related cost control work. At present, some enterprises in the process of production and operation, for the introduction of human resources and there is a large cost waste. In view of this problem, we should supervise and urge enterprises according to their own actual development status and talent demand to develop scientific and reasonable human resource planning, clear the specific purpose of recruitment, and each stage of the enterprise reasonable planning, the situation of the human resource requirements to ensure the recruitment work smoothly. Enterprises should follow the developmentof modern enterprise system request, of course, do not blindly reduce cost and to recruit some inappropriate talent, but should account for a strategic height to do a good job of talent pool for the enterprise, in order to the long-term development of the enterprise, as far as possible at a relatively low cost to introduce high-level talent. In addition, the enterprise also should to existing staff training, improve their working skills, enhance their sense of belonging, and improve their loyalty of the enterprise. Enterprise human resources management cost will not too high, but also improves the enterprise staff's work enthusiasm and initiative, to truly improve the enterprise economic benefit.译文现代企业成本管控研究Chapman M摘要现代企业为了在竞争中生存和发展，除了要大幅度的降低成本，更要把眼光放在生产过程之前，对产品的品种、结构、工艺、生产的组织安排等进行了精心设计，从整体上做出最优的经营决策。
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成本控制外文文献（Cost control, foreign
literature）
成本控制外文文献(Cost control, foreign literature) 坎贝尔博士，坎贝尔，CPA杂志，在内部控制中增加了重要的价值
在社会主义市场经济条件下，为企业生产经营取得良好的经济效益为目的，不断提高企业整体素质，在追求良好的经济效益的过程中，加强成本管理和控制，不断降低产品成本是一个重要的方法和手段。
那么，中小企业如何降低产品成本呢,从以下几个方面:
1，近年来，原材料价格上涨，能源价格上涨的成本有很大的影响。
如何在存在这些不利因素的情况下降低成本，提高效率,企业必须树立技术改造观念，是通过技术改造降低成本的重要途径，采用新技术、新工艺、新材料，提高产品技术含量，为降低生产成本铺平了道路。
一是特别注重技术改造，积极采用新技术、新工艺，节能降耗，从根本上减少原材料的消耗，产品达到质量目标的同时，确保实现成本控制目标;二是技术改造项目建设的实施应要注意降低项目建设成本，注意到用较少的投资更多的回报。
2，深化企业改革，不断激发劳动者的劳动热情，提高职工素质，建立适应市场经济的高效运行机制，也是降低成本的重要环节。
作为企业效率的重要工作，每一个企业都要深化改革。
首先，改革人事制度，打破界限的干部职工，体现“，主管，工作好”的用人原则，整合招聘和人事制度聘任制，优化劳动组合和竞争，优胜劣汰，做“全能，前来认领”，所以为调动员工的积极性，提高劳动生产率，责任感和危机感，增强企业员工的工作意识，动员全体干部职工为作者的工作效率。
3，然而，产品的质量和产品的成本有着非常密切的关系。
在竞争条件下竞争激烈，谁的产品质量好，谁有竞争力，产品有市场，不会占用太多的钱;高质量、不合格项或更少的产品，可以直接降低生产成本;产品质量高，可以根据质量方针，在更高的价格出售，在
销售收入中的比重相对降低成本;高质量的产品，才能赢得更多的客户，增加销售，降低销售成本;产品质量高，实际上也节省了能源和原材料;产品质量高，可节省人工和管理费用，这肯定会降低成本。
非常注重提高产品质量，因此，企业一千方严格的产品质量数百。
4、问研究强制采用质量管理，企业的厂长(经理)领导亲自抓质量，形成质量管理网络，反馈质量信息的每一天，质量分析的质量和成本控制;对技术有严格的标准，影响产品质量的生产、供应、销售等质量管理体系的各个环节，对不符合质量要求的原材料进厂不购买、不符合质量要求的半成品不流入下道工序，不合格的产品不出厂;丰富你的电能质量管理，完美的质量的质量管理体系，建立专业的检测队伍，建立自检、互检和质量检测系统，结合了专建和标准，严格控制产品质量，质量管理应纳入经济责任制考核的同时，促进质量工资，惩罚下废品率分配原则。
5，为了降低成本，必须抓紧管理这门课。
公司实施目标成本管理相结合的经济责任制，加强成本核算，生产、供应、销售、财务等各个环节加强管理，原材料，生产成本辅助材料、燃料、动力、工资、制造费用、管理费用等，每对单位产品成本，导致车间成本核算，为球队的头。
形成了静态控制、动态控制、全过程、全过程的全面成本控制模式，为降低成本提供了具体的措施。
在此基础上，一是加强物资供应管理，控制物资成本。
企业应制定采购原材料控制价格目录，价格比较购物，逛商店，选购，做均匀买低价格，同样的价格购买，同一样的价格，可以用国产替代进口，以降低成本;其次，
要加强材料管理，降低物化劳动消费。
材料储备和消费的高低，直接影响产品成本的上升。
6，因此，企业必须从材料消耗定额的制定到物资的发放都有严格的控制，对原材料等各种物资的供应量，在订货量和库存控制等储备的关键环节，应根据应用，及时、完整的原则，用计划经济发行，并结
合财务收支计划、合同、到经济责任制考核，防止各种不必要的浪费，达到合理储存、使用材料，降低成本，提高效率，保证合理的生产需要，减少资金占用;第三、加强营销管理降低销售成本。
加强销售人员的法律意识，加强销售管理，在每个销售业务组合发生之前，对客户的经营状况和荣誉的能力认真调查和审批，不能以“贸易”和“君子协议”，避免不必要的经济损失，业务人员的工资、奖金、差旅费用、效益、费用和手续费，短距离运输，在运输环节的成本，既节省了线路，并调动相应管理措施的原则热情。
7，因此，企业应建立和完善金融监管体制，建立植物银，可以通过模拟市场核算，实行成本控制，降低成本，提高经济效益，避免盲目性，花钱上，在没有任何成本使用长PiTiao PaoMaoDiLou现象严重，资金在基金的做法，严格加强资金控制，
使员工感受到市场竞争的压力，通过多个帐户每个人负责财务管理，特别是加强行政性收费和服务成本核算，包括行政费用、旅行、办公管理等在这方面要承担根据工作性质的不同，对每头成本控制检查，会计基础的每一笔，每一件必须在合同和上市。
产品结构优化。
产品深受企业市场的欢迎，是降低成本的基本前提。
如果不能销售企业的产品，造成积压，远远不降低成本。
只有产品品种，产品结构合理，可以满足不同层次消费者的需求，才有稳定的市场，减少库存资金占用和产品，加快资金周转，只有合理的产品结构，加快产品、传播的多样化经营，加快市场渗透，并提高市场的相对占有率，从而达到降低成本的目的。
因此，企业必须认
识到在生产经营，自己的不足，认真分析，审时度势，及时改变生产经营策略，市场形势不好，产品积压占用更多的产品限制生产和资金转换，通过先进技术主导产品的选择、完善和生产自动化水平的机械化，一系列诸如加强生产调度指挥的增产措施，减少固定费用如折旧和利息成本。
还必须不断创新，优化产品结构，采取“你无我有，你有我，你很好，你是好去”战略，增加花色品种，开发新产品，跟踪世界发展趋势，结合不同地区不同层次消费者的需求，，形成不同的产品结构，使产品市场逐步扩大。