企业成本控制外文翻译参考文献
企业成本控制外文翻译参考文献企业成本控制外文翻译参考文献(文档含中英文对照即英文原文和中文翻译)译文：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。
企业使用的成本控制方法，监测，评价，并最终提升效率的具体领域，如部门、产品线。
20世纪90年代的成本控制措施，受到了美国企业的首要关注。
一般而言，外包企业重组、撤资的外围活动，大规模裁员等成本控制战略被认为是升提升企业利润和维持企业竞争优势的需要。
其目的往往是降低企业的生产成本，这样该企业给出的销售价格就比其竞争对手具更大的利润。
一些成本控制的支持者认为，这种战略的成本削减计划必须慎重，因为并非所有降低成本的方法，都会对企业产生有利的影响。
在20世纪90年代的一个显著的例子,首席执行官邓拉普,绰号“电锯阿尔”，尽管他大幅降低企业的生产成本，但他领导的小器具制造公司依旧未能盈利。
邓拉普解雇了成千上万的工人和出售企业的业务,在他担任CEO两年内贡献不大，公司的竞争地位和股票的价格大幅下滑。
因此，在1998年公司董事会解雇了邓拉普，对他“成本控制一招”的管理方法失去了信心。
成本控制是一个持续的过程，与拟议的年度预算配合使用。
该预算有助于：（1）组织、协调生产和销售、服务和管理职能;（2）采取最大程度地利用现有的机会。
根据财政历年的进步形式，将预算与实际结果作比，生成新的计划和经验教训，用以评价目前的行动。
控制是指通过管理层的努力来影响个人的行为，由谁负责执行任务,承担成本,并获得收入。
管理是一个过程，将其分为两个阶段：规划是指管理计划的方式，希望人们人们能够执行的程序，而控制是指受雇于这些计划的程序是否符合实际表现。
通过预算过程管理和会计控制、建立全面的公司目标,明确责任中心，确定各责任中心的具体目标,设计的程序和标准报到和评价。
一个分部的业务纳入预算的组成部分，由责任方控制的。
责任中心适用于组织单位和职能部门。
通常一个人单独负责的责任中心更具实质性，如果控制活动不彻底，中心控制的人在活动过程中，难以得到预期的活动结果。
成本中心只负责管理费用，也就是说，他们不产生收益。
例如会计部门，人力资源管理部门，内部服务和类似提供内部服务的部门。
利润中心承担利润和费用的收入责任。
例如，生产线或一个独立的业务部门可能会被认为是利润中心。
如果利润中心有自己的资产，它也可被视为一个投资中心，由此才能确定投资回报。
责任中心使用的控制报告使管理者更具责任性，并且有助对利润的计划。
预算案还规定了参考标准，表明了这次活动的级别、各单位负责人、能使用的资源及预期出现的结果。
建立一个预算责任中心，规定其责任中心代表所承担的责任，并确定组织内的决策点。
规划过程提供了两种控制机制：前馈：提供一个在行动点（决策点）控制的基础;反馈：提供一种测量实施后的控制基础。
管理层的作用是引导公司未来的走向，明确决策，协调和指导员工活动。
管理部门还通过发展监督程序,收集、记录、评估反馈。
因此,有效的管理控制结果,是通过制定计划，提供资源，进行适当的培训,引导员工的集体组织意识，从而提高评价和反馈的质量及结果。
控制报告是告诉管理者一个实体的活动的管理信息报告。
管理层提出控制报告仅供内部使用,因此，指示财务部门发展量身订作的报告格式。
会计向管理层提供一种格式来检测管理的变化。
此外，管理层还提到了企业的对外报告和特定行业的常规报告如损益表和资金报表。
控制报告能提供管理层足够的信息量，使管理人员可从最初的预算中分析的成本差异的原因。
一个好的控制报告能突出不同管理层所需的重要信息。
由于企业成功的关键因素（如种类和数量）是在变化的，所以会计控制报告必须及时修改。
会计期间各不相同的控制报告必须涵盖整个期间，由此管理层才可以采取有效的补救措施。
此外，会计控制报告的及时传播，给管理层足够的时间采取行动。
当进行有效的管理，企业达到的目标将和预算确定的目标一致。
管理者成功的程度取决于利润，管理人员在行动的时应意识到自己更有效地对费用进行控制取得的收入也会更多。
虽然他们不能预测销售的时间和实际销售数量，他们可以决定他们的大部分资源的利用率，也就是说，他们可以影响成本方面。
因此，管理性能的优良可从其运作的成本控制方面进行评价。
出于成本控制的目的，预算规定了企业的标准开支。
正如管理结构的预算，它勾画出一个路线图，指导企业的工作。
它阐述了一定销售数量的假设条件下，企业的经济关系和互动能力,市场动态,它的销售队伍,及其承载力,以提供正确的数量和质量要求。
会计在企业的规划和控制中扮演了一个关键角色。
它渗透在以下四个关键领域：（1）数据收集，（2）数据分析，（3）预算控制和管理，以及（4）整理和审查。
会计师事务所在设计和获取支持程序方面的规划过程中发挥关键作用。
此外,他们还收集和传播企业用于销售和预订有关的详细资料。
经营管理人员有责任对企业各元素进行规划、编译和协调，并根据会计科目的可行性及预算利润率的分析来确定符合公认的标准和规范。
管理者依赖会计数据和分析选择不同形式的成本控制方案,管理者可以指导会计部门专门准备这些期权报告的评估。
电锯阿尔事件说明，削减大部分费用成本的措施不可作为实施可行目标的途径。
例如，在大规模裁员中，该公司可能会失去它的很大一部分人力资本裁掉的老员工可能是他们领域的专家。
因此，管理层必须确定哪些成本具有战略意义。
确定削减成本的战略冲击，管理者必须斟酌提出的变动对所有事务区域的实际影响。
例如，降低与制造产品直接相关的可变成本，如材料和运输成本，可能是获得更大利润的关键。
但管理层还必须考虑节约生产资金是否危害其他战略利益像质量或产品进入市场的时间。
如果便宜的材料或其他运输系统会产生负面影响，这种情况下，管理者需要谨记不能因眼前好处而丢失长远利益。
成本控制中的一个趋势是缩小企业责任中心，从而将一些日常的成本控制功能进行整合。
这种做法的目的是实施自下而上的成本控制措施，并鼓励达成成本管理战略的广泛共识。
原文：COST CONTROLRoger J. AbiNaderCost 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-cuttingmust 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.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrativefunctions; 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, humanresources 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 to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms: 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 alsooversees 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 the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action. In addition, 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 supportfor the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports 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 strategicinterests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.。
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。
外文文献翻译---企业施工成本控制
INTRODUCTION project a corporate image window and effectiveness of the source. With increasingly fierce market competition, the quality of work and the construction of civilizations rising material prices fluctuations. uncertainties and other factors, make the project operational in a relatively tough environment. So the cost of control is through the building of the project since the bidding phase of acceptance until the completion of the entire process, It is a comprehensive enterprise cost management an important part, we must organize and control measures in height to the attention with a view to improving the economic efficiency of enterprises to achieve the purpose. 2, outlining the construction project cost control, the cost of the project refers to the cost and process of formation occurred, on the production and operation of the amount of human resources, material resources and expenses, guidance, supervision, regulation and restrictions, in a timely manner to prevent, detect and correct errors in order to control costs in all project costs within the intended target. to guarantee the production and operation of enterprises benefits. 3, the cost of the construction enterprise principles of construction enterprises control the cost of control is based on cost control of construction project for the center, Construction of the project cost control principle is the enterprise cost management infrastructure and the core, Construction Project Manager in the Ministry of Construction of the project cost control process, we must adhere to the following basic principles. 3.1 Principles lowest cost. Construction of the project cost control, the basic purpose is to cost management through various means, promote construction projects continue to reduce costs, to achieve the lowest possible cost of the objective requirements. The implementation of the principle of minimum cost, attention should be given to the possibility of reducing costs and reasonable cost of the minimum. While various mining capacity to reduce costs so that possibility into reality; The other must proceed from actual conditions, enacted subjective efforts could achieve a reasonable level of the minimum cost. 3.2 overall cost control principles. Cost Management is a comprehensive enterprise-wide, and full management of the entire process, also known as the "three" of management. The full project cost control is a system of substantive content, including the departments, the responsibility for the network and team economic accounting, and so on, to prevent the cost control iseverybody's responsibility, regardless of everyone. Project cost of the entire process control requirements to control its costs with the progress of construction projects in various stages of continuous, neither overlooked nor time when, should enable construction projects throughout costs under effective control. 3.3 Dynamic Control principle. Construction of the project is a one-time, cost control should emphasize control of the project in the middle, that is, dynamic control. Construction preparation stage because the cost is under the control of construction design to determine the specific content of the cost, prepare cost plans, the development of a cost-control program for the future cost control ready. And the completion of phase cost control, as a result of cost financing has been basically a foregone conclusion, even if the deviation has been too late to rectify. 3.4 principle of management by objectives. Management objectives include : setting goals and decomposition, the goal of responsibility and implementation of the aims of the inspection results of the implementation, evaluation of the goals and objectives that form the management objectives of the planning, implementation, inspection, processing cycle, PDCA. 3.5 responsibility, authority, in light of the profit principle. Construction of the project, project manager of the department, the team shouldering the responsibility for cost control at the same time, enjoy the power of cost control, project manager for the department, Teams cost control in the performance of regular examination and appraisal of implementation of a crossword punishment. Only to do a good job duties, rights, and interests combining cost control, in order to achieve the desired results. 4, the construction cost control measures cost control measures. Reduce the cost of construction projects means, we should not only increase revenue is also reducing expenditure, or both also increase savings. Cutting expenditure is not only revenue, or revenue not only to cut expenditure, it is impossible to achieve the aim of reducing costs, at least there is no ideal lower cost effective. Project Manager of the project cost management responsibility for the first, comprehensive organization of the project cost management, timely understand and analyze profit and loss situation and take prompt and effective measures; engineering technology department should ensure the quality, Regular tasks to complete as much as possible under the premise adopt advanced technology in order to reduce costs; Ministry of Economic Affairsshould strengthen budget management contract, the project to create the budget revenue; Finance Ministry in charge of the project's financial, Analysis of the project should keep the financial accounts of reasonable scheduling of funds. Develop advanced economies reasonable construction program, which can shorten the period, and improve quality, reduce costs purpose; paid attention to quality control to eliminate redone, shorten the acceptance and reduce expenses; control labor costs, material costs, Machinery and other indirect costs. With the construction market competition intensifies, more and the price low, the scene increasingly high management fees. This requires project managers to more scientific and more rigorous management approach to the management of the project. As a management departments should be a reasonable analysis of regional economic disparities, to prevent the input across the board. From the foregoing analysis, project management and cost control are complementary, it is only by strengthening project management, can control project costs; only achieve cost control project aims to strengthen the management of construction project can be meaningful. Construction of the project cost control of construction reflects the nature of project management features, and represents construction project management at the core. Construction of the project cost control of construction project management performance evaluation of the objectivity and fairness of the scale. 5. strengthen project cost control practical significance 5.1 strengthen project cost control railway construction enterprises out of their predicament, the need to increase revenue. At present, the railway construction enterprises just into the market, to participate in market competition, will face a tough test of the market. Now the construction market liberalization, implement bidding system, and the strike has very low weight, To create efficiency is the only way to strengthen internal management and improve their internal conditions, internal efficiency potentials. Therefore, the strengthening of project cost control is a very realistic way. 5.2 Strengthening Project Cost control is adapt to the market competition, and strengthening internal management to the needs of their work. With the railway enterprise's rapid development, construction increasingly fierce market competition. For a period of time, the railway construction enterprises will face the increasingly fierce market challenges Construction of the business environmentdifficult to be improved. Efficiency increases, effective cost control and claims will be strengthened in the future management focus. This requires the railway construction enterprises should respect the unity of the work to reduce costs and enhance efficiency objectives. In accordance with the requirements of the market economy research, adjustment and improve the management system, to further strengthen the management of infrastructure, enterprise management from the physical management to value management, thus enabling cost management into enterprise management centers. 6, the construction project cost control of construction cost control in many ways, this highlights deviation analysis. Deviation refers to the actual value of the construction costs with the planned value of the difference. Deviation analysis available Bar Graph method, the form, method. (A) Bar Graph method is different Transverse-Line marking the completion of the project has been the construction costs, End to construction projects have been completed and cost (the cost-effective construction, Transverse-Line length is proportional to the amount of their cases. Bar Graph with image, audio-visual, very clear advantages, It can accurately express construction cost deviations, but one can feel the gravity of deviation. However, this method of information below. (2) Form method is error - Analysis of the most commonly used method, it will project code name, Construction of the cost parameters and construction cost deviation integrated into the number one form, and in the form of direct comparison. As the deviations are shown in the table. Construction costs makes integrated managers to understand and deal with these data. flexible, applicability; informative; forms can be handled by computer, thus saving a large amount of data to deal with the human, and greatly improve speed. (3) curve is a total construction cost curve (S OK curve) for the partial construction costs A differential analysis methods. a figure which indicated the actual value of the construction cost curve, p. construction cost of the scheme said the value curve, The curve between two vertical distance between construction cost deviation. The method used is the same image analysis, and visual characteristics, But this is very difficult to direct for quantitative analysis of quantitative analysis can play a role. 7. Currently construction enterprise project cost control analysis of the current project cost 7.1 problems and the causes of the current project implementation After the restructuringprojects implemented "five responsibility for the costs," "100 of responsibility for the content of the output value of wages" and "contracting indicators Kau" various forms of economic management contract responsibility system. Construction projects in the Ministry of Production and quality aspects of the rapid progress. But beyond doubt is just working, regardless of the mode of production accounts still exist. Some only production tasks are completed, the cost of a weak awareness cost management as dispensable. In the past two years the Department of grasping items complain, enterprise project appraisal of the indicators, all focus on the production tasks to complete, objective, fueled by such acts. Specific indications : 1. in the use of labor, not by post, according to the actual needs staffing, they can complete the work for three, can be used for low-cost trades and the use of subjects of labor costs. To take care of relations, sensibilities and TWA also retained his spare time. workers can be indifferent to the production and operation, but the monthly wages, allowances, bonuses can spend less. artificially expand the expenditure of funds. 2, material management, can be simplified to what extent on what is the level of simplification, operational staff only to facilitate easy and timely withdrawal credit card, and some kind of engineering materials and book a difference to thousands of dollars, tens of thousands or even hundreds of some of its few. Consuming the works, the procedure is incomplete. not fixed by the material. placing arbitrary site materials, engineering materials stolen have occurred from time to time; Consuming accessories not review, bad on the other, very few people to repair; fill empty fuel consumption result was secretly putting the oil sold. 3. Construction machinery efficiency is not high (example : Monthly leasing machinery and equipment), less to him, usually poor maintenance. With mechanical equipment failure analysis is not objective and subjective reasons, not to pursue the responsibility of the parties, have bad information on the exchange, no other information on. TWA did not undergo a rigorous examination on the induction training mechanical damage to the non-normal, impact of the construction progress. In summary, the current project of cost management, accounting only after the accounting, rather than advance the prevention and control things. The reasons are : lack of cost awareness. simply that the cost of management is the financial sector or the superior leadership, have nothing to do withthem. only focused on the "production tasks are completed" and "contracting profit and loss," the groups have a "negative effect." Therefore, project to mobilize the full participation of the Ministry of cost control, deepening of the project cost management imperative. 7.2 Project Department analysis of the reasons for the losses as a project of building products Commodities direct producers, both under the contract and construction drawings, self-regulating organizations of the construction authority, Construction of that arrangement, the deployment of personnel, materials, equipment parts procurement, custody, use, consumption, safety, Quality of management with a measure of autonomy; but also by contracting, design, Enterprises and other projects related to the construction of the units affected and constrained. In addition, geological and climate changes, Design changes, but on objective factors of the construction projects have a significant impact, and all of the above factors will affect the cost of project expenditures. 1. subjective reasons lost control of the cost of the so-called subjective reasons, refer to the project, can not dispose of any external influence on the control of the costs, As mentioned above the project with the Ministry of Construction for the autonomy of the cost. mainly include the following aspects : ⑴ no strict cost control of the overall goal or no cost control goals. Most of the loss items Department head, there is no cost control goals. Although some but not strictly enforced, thus the cost of the project is out of control. ⑵ materials, spare parts planning, procurement, inspection, custody, out of the reservoir, consumption of the system is not sound. the loss of the item, the purchase of materials and accessories unplanned phenomenon abound. procurement lies in the number of project managers even material, the result is bound to lead to a backlog of material, cost overruns. As the project is difficult to grasp the Department of the relatively reasonable price information for the procurement of materials not calculated the cost of capital. so that the item purchased a large quantity of high-value materials. some items of no transceiver system, the purchase of materials unmanned testing, No more physical account, which can not be kept out and the. particularly aggregate, tile, etc. to build. Some project the Ministry never specialized departments managed to purchase substituting consumption; serious or even false invoices for reimbursement of materials. Projects not on the scale expected, the number of construction workers tobe the number, the result of multiple materials is not a waste of throwing at the site, the site is being sold secretly staff, Many can recall no more waste management. ⑶contract measures are incomplete. Projects within the ranks of the contract is not be supporting management measures implemented after contracting loopholes 100, resulting in cost overruns. For example, Some contracting for the completion of the mission and the number of wages, but the consumption of materials and equipment use, maintenance is not explicitly required to form the contracting not-included, the surplus excluding packet loss, some contracting program, though reasonable, but pricing is not timely, not in accordance with the contract or program honored so that the contractor could not continue. ⑷ sub-loopholes. Projects contingent on the labor subcontractor, the contracting not-included, to allocate more projects; or sub-unreasonable price; or the extensive use of sub-teams, resulting in super funds arrears sub-teams such phenomena occurring; or to link a number of external units, all lead to the rehabilitation costs are all linked by the Department of the project. ⑸serious quality problems. serious losses Project Department, almost all relatively serious quality problems, resulting in rework, repair, It seems a repetition of construction, increase the costs of construction. For example, in the bridge construction, there is the basis sank, Pier deflect such phenomena. ⑹construction equipment utilization rate is not high. Some of the projects undertaken projects a loss what to do, To ensure uninterrupted construction, acquisition or blind items transferred from other large equipment reserve, even bought some of the projects do not require the equipment, resulting in long-term suspension equipment. , Construction ⑺unreasonable arrangements. During the construction process, the project was not in a reasonable allocation of manpower, materials, equipment and other resources. lead to a waste of sabotage work; Construction of the manufacturing arrangements unreasonable to step in to complete the actual conduct of the second, three complete, the resulting redone, and so on. ⑻ more accidents. the loss of the item, Most of the projects have occurred in the Department of varying degrees of security incidents and minor injuries affected employees work injuries have affected staff work, Also the cost of medical expenses, but can also enable the staff of physical and skills decline, reduced labor and labor efficiency; fatal accidents resulting in hugepension costs to be incurred, directly increasing costs, and may also affect sentiment reduce production efficiency. ⑼overhead control ineffective. the loss of the item, almost all of this problem. The largest of these is the administrative expenses, travel, transport costs and operational Hospitality. ⑽ chaotic financial management. All loss of the item, its financial management in every case there is confusion. shown in the following ways : First, no complete financial management system, think how expenditure on how expenses; Second, currency and capital management, the creation of a number of bank account deposits. But without timely check cleared lead to bank deposits and cash accounts are inconsistent. hide the huge cost of bank deposits and cash balances Lane; Third debts inaccurate confirmation, settlement is not timely, leading to pay more money and projects, uncollectible receivables; Fourth, income, the calculation of the costs of inaccurate, the cost is not real, and losses are not allowed; 5 is a poor basis of accounting, accounts were inconsistent. The existence of these problems will inevitably affect the accuracy of cost information. then caused the loss of the project. ⑾ contract management confusion. the loss of the item, Most of the projects the Ministry failed contract management awareness, knowledge of the contract, and have little do not understand the basic elements of the contract, contract management led to confusion, enterprises suffered huge economic losses. 2. the influence of objective factors of the project is to increase the total cost of a connection so-called objective factors, Project Department is unable to control its own and must take place or because there are things or phenomena, such as contracting, design, enterprises in terms of the contract for the project outside the Ministry of Construction issued the directive, geological and climate changes, Design changes such. These factors for the emergence of the cost incurred, Project Department is not the objective to control costs. These factors are : ⑴ costs. Some enterprises in order to gain access to a particular market in the qualifications, thereby meeting the quality of construction projects built on the premise that right to take the tender bid price is lower than the cost of bidding strategy for the final bidding process, in the operating strategy is bound to happen, but projects are concerned, no matter what steps are taken it will be difficult to make these projects profitable. ⑵geological changes. the geological conditions are inconsistent with the design, Projects will be forced to change theconstruction method, thus affecting the construction period, so that the total project costs. the same time will also cost breakdown of a larger change. ⑶ climate change. Winter, Construction of the rainy season and the number of days of sandstorms construction increase, the Ministry will allow the project to increase various fees. For example, the number of days in winter, If unchanged in the period, the Ministry of projects or increase in the winter construction costs, such as antifreeze materials, Construction of antifreeze, winterization supplies, machinery and equipment due to reduced efficiency and increased costs; rush or increase costs, If staff overtime, additional equipment and other expenses. ⑷design changes. various engineering design changes so that the project will cost changes affect the total project cost. For example, contracting unit to increase the number of extend or shorten the construction period. changes in construction plans and projects to improve the quality of grading, etc.. ⑸ enterprises raise requirements. In order to achieve a certain goal, Enterprises sometimes requires projects in the Ministry of Construction Organization war or to achieve a certain quality standards, However, as the Department of projects in the process of implementing arrangements or less thorough understanding of the deviation, in the majority of cases formed a human fight, fight equipment, fight funds or improving quality standards. ⑹construction design less reasonable. As a construction site with the actual difference individual projects in construction design at the time of the existence of irrational phenomena, such as the personnel, materials, equipment arrangements and plans for the accuracy of individual projects or processes of the time, the lack of quality considerations. Projects can make the cost increase. ⑺sabotage work of the project. As work on the link between tasks or for other reasons, Projects have some sabotage work, in this period sabotage work needed to meet various costs, such as wages or basic living expenses. fixed asset depreciation charges, indirect costs of the project. Projects 7.3 containment measures for the loss of containment for a variety of reasons over the project losses, in accordance with the requirements of clear responsibilities, Projects should control the cost of the project is able to cost control measures were taken. for a project to control the cost of the project by the Ministry of control; and the project beyond the control of the costs or losses, by the enterprises should take measures to control it. 1. Construction projectsto the Ministry of the so-called cost control measures to the Ministry of Construction of the project. refer to enterprises directly organized by the staff and farmers contract workers, temporary workers and the labor force composed of the internal construction team, mixed construction team and construction services sub-teams composed of Construction Projects. ⑴determine the total project cost targets and the profit and loss targets. Every one of the successful projects, in a formal pre-construction, identify the project and sub-project for the dates, materials, equipment and identify the project and sub-project of the labor, materials, machinery and indirect costs. On this basis, The project will determine the profit or loss targets. ⑵implemented material bidding procurement. Projects must thoroughly change the past, piecemeal purchase goods, the enterprises of all projects, including the main material to build on all the tender for the procurement, Obviously choice of material suppliers. Meanwhile, we should fully consider the time value of money. choose a suitable form of payment.⑶controllable according to the principle of cost control. The Ministry of Construction of the project team and staff, In accordance with the principle of cost control and distinguish the project department, the construction team and the staff of the costs of monovalent responsibility, including dates Price, Materials Unit, select the unit and units, or fixed rates. We must strictly enforce the internal inspection system for pricing, timely construction team and staff honored economic interests. ⑷enhance safety, and quality management. Projects must establish security, Quality is the major benefits of efficiency. actively prevent and avoid possible security, quality accidents, for the accident-prone regions of constant surveillance. to strictly implement the responsibility for the accident the penalty system so that all staff clearly establish the safety, quality consciousness. ⑸ strengthen contract management. All of the projects, In particular, the main sub-projects of the need for a designated person responsible for contract management, In addition to the timely settlement or deal with the things, with the other units or individuals from the economic, technical, labor matters, must sign the formal contract, not with the verbal agreement. at the contract process, should act in strict accordance with the relevant provisions of the contract for disposal. ⑹improve the management system, establish a cost-control mechanism. Projects must connect with reality, the development and control of thecost to draw up rules and regulations, such as material procurement, custody, inspection, warehousing, consumption system, the labor remuneration management systems, equipment management, financial management, accounting, security, quality management approach, the post-mortem valuation methods, and to establish the cost of the project department of internal control and supervision mechanisms. 2. Construction of the sub-item of cost control measures in the so-called sub-Construction Projects, refers to the shoulder of the main tasks of the project subcontracted to external team of mainly construction of the project. ⑴ determined in accordance with the assembly The objectives of the sub-projects to determine the price. their specific operational process : First, According to determine the total cost of the project and the sub-units of construction commitments, identify the sub-project is the direct costs and field; Secondly, the intelligence sub-unit level, its terms should obtain the enterprise management fee, labor insurance and financial costs to lower the rate to 30% -50%; Third, According to the above-mentioned projects identified in the direct costs, the scene funds, management fees, insurance and financial labor, the total cost put the project plans to reduce profit 60% or above plan for profit; Fourth, In accordance with the state or the project in the tax rate to 1 -3 items of the total cost base of dollars from taxes; Fifth, these costs are added together, namely, the price of sub-projects. In accordance with this method of sub-price, works with the normal value of the budget shortfall is about 18 -20%. ⑵ allocated in strict accordance with the requirements of the project and the clearing. Projects must be in accordance with the provisions of the contract settlement price of the project, completion of the sub-units of qualified engineering post-mortem will be conducted on a monthly basis for the valuation and then clearing projects, sub-units will not be allowed to advance baiting, and for projects. Clearing of the project, the need for timely deduction of pay various fees to establish the settlement works in conjunction sign system, the clearing of the project, In addition to the post-mortem valuation report, even with the sub-unit business-related business departments Deductions views. ⑶strictly prohibited construction of higher units link . Projects must be in accordance with the requirements of enterprises, prohibit external units linked to various forms of external construction enterprises. All enterprises in the name of the successful projects。
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,。
制造企业的成本控制模式的设计与研究（英文原文,外文翻译请搜索同名word文档）
制造企业的成本控制模式的设计与研究（英文原文,外文翻译请搜索同名word文档）Design and Research of the Fine Cost Control Mode of Manufacturing EnterprisesChao ying ZhangBeijing Institute of Petrochemical TechnologyBeijing, China, 102600e-mail:**********************.cnAbstract—By using the mode like cost planning, fix-amount con-sumption and cost difference, the traditional cost-control mode focus on management of process, such as purchasing process, production process and inventory process. However, there are many disadvantages concerning this mode, like delayed plan de-veloping, complicated allocation way, obsolete methods and mis-played main body of internal cost management. Based on meticu-lous management theory, this article designs meticulous cost-control mode of manufacturing, the main features of which are that the mode use the development strategy of enterprise as the starting point and use processing cost control, meticulous cost accounting, graphic cost analysis and continuing cost improve-ment as basic framework.Keywords-manufacturing enterprises; meticulous; cost management; control modeI.I NTRODUCTIONAs a management concept of the modern industrial age, lean production (LP), also called the Toyota Production System (TPS), was proposed earliest by Japanese enterprises in the 1950s. Focusing on “eliminating all waste”, LP tries to elimi-nate any useless movements, avoid ineffective efforts and re-fuse uselessmaterials in production and make efforts to estab-lish an enterprise mode that “eliminates all activities that can-not benefit the end users of products or services and keeps seeking and executing improvement methods”.In the 21st century, DMI took the lead in summing up and systemizing the new management modes and technologies of modern enterprises and proposed a fine management theory in China. In 2007, the fine management theory began to be gener-ally unrecognized by Chinese enterprises. Since early 2007, with the rise of raw material prices and labor costs and the ap-preciation of the RMB, the business environment of Chinese enterprises has changed dramatically, which is a sign of the coming of the high-cost age of Chinese enterprises. The in-creasingly rising costs have not only narrowed the profit mar-gins of Chinese enterprises but also highlighted their internal management problems and cost waste problems. “High inven-tory cost”, “high delivery cost” and “high accounts receivable cost” have become the three biggest disadvantages of Chinese enterprises. When the external environment is favorable, these problems are easy to be ignored by enterprises, and when the external environment is unfavorable, the adverse effects of the cost control problem will be highlighted and enterprises will have to suffer narrowed profit margins as a result of increas-ingly rising external costs and face an internal cost waste crisis as well. It is particularly important under these double threats to strengthen the cost management of enterprises and find out a fine cost control mode suitable for Chinese enterprises.II.F INE MANAGEMENT THEORYA.Concept of fine managementFine management “is a management concept and technol-ogy making each unit of an organization function in an accu-rate, effective, cooperative and continuous way through sys-tematization and detailing of regulations as well as sequencing, standardization, datamation and informatization”. It is a neces-sary requirement of the detailing of both the social division of labor and service quality for modern management. It is a basic idea and management mode based on routine management and making routine management go deep. It is also a management mode mainly aiming to minimize the resources used and cut down management costs.B.Characteristics of the fine management theoryStressing the importance of people. The most essential thought of fine management lies in changing the thinking pat-terns of people. Overcoming fixed patterns of thinking and doing creative thinking is the basis of fine management. To realize fine management, it is necessary to indoctrinate the staff with its significance, necessity and realizability and create a cultural atmosphere for staff to pursue refinement from their thoughts.Overall control and process control. Fine management the-ory emphasizes the transformation of modern management from the extensive mode to the intensive mode and the trans-formation from the traditional experience of management to scientific management. Cost management is no longer a pre-sentational concept but an all-around and staff-inclusive com-plicated management system embodied in the whole process of production and the management of an enterprise.Concept quantification. The fine management theory be-lieves that a most essential point in enterprise management is that the management at all levels must have a philosophy that things must be made delicate as detail is the key of success, havea clear understanding of the specific degrees of manage-ment indexes, efficiencies and execution and make everything operable, realizable and controllable.___________________________________ 978-1-61284-441-1/11/$26.00 ?2011 IEEEC.Significances of the fine management theory for costcontrolFollowing the cost reduction concept of “fine internal ad-justment and quick adaptation to the external environment”, actively promote technical progresses and production process optimization, minimize high-cost pressure and realize effective and low-consuming production and management.Emphasize the establishment of a perfect process center through continuous improvement. Change with the external environment, establish smooth and simple operating processes and realize effective operations of enterprises.Emphasize exactness with quantification and highlight the accuracy and importance of various data and the quickness and timeliness of information transfer.Emphasize the construction of leadership and establish an effective organization system and a perfect management sys-tem.III.A NALYSIS OF THE PROBLEMS OF THE TRADITIONALCOST CONTROL MODEA.Traditional cost control modeThe traditional cost control mode emphasizes process man-agement. It realizes cost control for the purchase process, the production process and the inventory process by means of planned costs, rated consumption of products, apportionment of cost variance, etc.TABLE I. T RADITIONAL COST CONTROL MODEB.Problems of the traditional cost control modex Problems in the calculation of quota costs and norm costs: A planned cost is a standard cost obtained on thepremise that both the existing production technologiesand management conditions are the best and optimal.However, there may be diversifying problems and dif-ficulties in practice that make it impossible for the ac-tual cost to be optimal. A quota refers to a preset quan-tity of the resources to be consumed by the unit con-forming product that is finished. Due to the everchanging internal situations of enterprises, the quotastandard only suggests situations in the past and cannotmeet future requirements, thus it is difficult to play itsdue role directly in present production and manage-ment.x Complex apportionment manners: When in indirect cost apportionment, calculate the cost apportionmentratio and then multiply it by the standard apportion-ment quota of each kind of product to obtain the indi-rect factor costs for each kind of product. The processfrom accumulation to apportionment is complex in op-eration and the result is not always so accurate and rea-sonable.x Outdated management methods: In the traditional cost management thought of Chinese enterprises, only costreduction exists and the method to obtain a larger profitmargin by promoting production efficiency is neverconsidered; “increasing incomes’ is excessively high-lighted and “reducing costs” is ignored. As a result, en-terprise information can neither really reflect the man-agement process nor provide cost information of eachoperation link, thus misguiding the preparation of themanagement strategies of enterprises.x Mistakes of the internal cost management bodies of en-terprises: It has long been misunderstood by peoplethat cost control is the work of financial personnel andmanagement only and both cost and benefit should bethe responsibilities of the leaders and financial depart-ments of enterprises. In such a misunderstanding, theroles of workshops and grass-roots departments andemployees are ignored. Consequently, the grass-rootsdepartments and the workers at the production lineshave weak cost consciousness or even have no marketpressure, resulting in serious waste of enterprises andmaking it difficult to make cost control really effective.IV.D ESIGN OF THE FINE COST CONTROL MODE OFMANUFACTURING ENTERPRISESA.Cost characteristics of manufacturing enterprisesCosts happen in business processes. Business processes mainly include material purchases, finished product production, product sales, product development and technical service, man-agement, financing and so on. The cost of production items mainly refers to purchase costs, manufacturing costs, selling costs, the trial production and period charges of new products, etc.TABLE II. B USINESS P ROCESS & COSTSB usiness Costitems Materials Procurement ProcurementcostsProduction Manufacturingcostssales Cost of salesDevelopment Trialcosts -Management?Services?Financing Expenses for the periodThe cost of production items is predictable. Through ac-counting on the premise of the going concerns of an enterprise, all the cost items of the enterprise are knowable or predictableunder normal circumstances. Thus, effective cost control is usually realized through a planned cost method, a standard costmethod or another method.Costs are greatly affected by economic development. A manufacturing enterprise needs to consider its purchase costs and inventory costs. Its purchase cost may increase with the price rise of raw materials as a result of the growth of the econ-omy. It can properly increase its inventory to decrease the losses due to the price rise of raw materials. However, if exces-sive raw materials are purchased, its inventory cost will in-crease and too many funds will be occupied, making it easy to suffer a decline of fund utilization rate.Cost control should be done based on enterprise strategies. In recent years, the research on enterprise strategies has drawnwide attention and it has become a common view that cost con-trol plans should be prepared based on enterprise strategies.B. Design principles of the cost control mode of manufacturing enterprisesPrinciple of being subordinate to strategies: Both the start-ing and ending points of the cost controls of enterprises should be subordinate to their development strategies. The develop-ment strategies of enterprises are overall plans about the sur-vival and development of enterprises and the source of all the activities of enterprises. Thus, it is necessary during the design of cost control modes to plan for the cost control objectives of enterprises based on the strategic targets of enterprises and finally check whether the cost control objectives are reasonable or not through the fact of whether the strategic targets of enter-prises are realized or not.Principle of fine control: It means that cost control is not limited to the production process but covers links like new product development, material purchases, warehousing, opera-tion sites, enterprise assets, sales, etc.Principle of process standardization: It has three meanings: Detailing of processes: Prepare processes for all the production and management courses of an enterprise according to its char-acteristics and do not ignore each detail of control. Detailing of control points: Set each point in a process that may cause costs to be a control point. Quantification and standardization: De-sign each control point to be a quantized cost control objective that must comply with the overall objective. C. Mode designFigure 1. Cost Control refinement FlowProcess cost control: First, realize process reengineering while breaking down the overall cost objective step by step, then carry out fine cost control in all the links from new prod-uct development to sales.Figure 2. Cost Control refinement FlowFine cost accounting: It means that each link of a processneeds fine cost control.Figure 3. Cost control New Product DevelopmentThe emphasis of the cost control in the new product devel-opment is an economic feasibility analysis that should be done in the aspects of short and long-term impacts, extent of cost reduction, extent of profit increase and so on to make newproduct development necessary and accurate.Figure 4. Purchase Cost ControlControl the purchase cost according to the prepared system of a price compared purchasing system or purchasing through bidding and material quality standards. Meanwhile, work out an overspending plan to strictly standardize the purchase be-haviors.Figure 5. Storage cost controlWork out material turnover indexes, material management methods (such as ABC management method), material ac-counting methods and waste recovery indexes to intensify thewarehousing management.Figure 6. manufacturing process cost controlField management mainly refers to production process management. The best manner of production process manage-ment is the activity-based cost method in which the direct costs are directly charged to product cost and the indirect costs are first accumulated to different operations and then apportioned to different products. In this way, the accuracy of cost calcula-tions is ensured and the apportionment is less complex.Figure 7. Assets controlWhen carrying out cost control, classify the assets first and then use different control methods according to the classifica-tion results. Generally speaking, cost-benefit analysis is done to check the profits brought by the funds occupied and handle thenon-performing assets in a timely manner.Figure 8. Sales controlThree key points of the detailing of sales process: First, the training of sales personnel: Sales plans are key assessment in-dexes for the completion of overall tasks and the preparation of sales plans mainly depends on sales personnel’s sales capabili-ties and their loyalty to enterprises; second, fining of indexes: When setting sales tasks, use multiple indexes and weights, reflect the sales strategies of companies, set sales objectives on a quarterly basis and conduct real-time inquiries about the completion situations of the sales objectives. Third, assessment of sales personnel: Work out related indexes and then conduct regular assessments according to the indexes and establish a reward system and a ranking system to mobilize the initiativesales personnel.Graphical cost analysis: The products produced by manu-facturing enterprises have many varieties, parts and universal parts that cannot be clearly described in words only and will be more intuitive and clearer if described with flow charts by de-partments, processes and operation activities, thus benefiting the supervision over the cost condition of each link.Continuous cost improvement: In recent years, enterprises are developing faster and faster. The innovations about both the theories and practices of modern enterprise management keep emerging and enterprises are facing increasingly fierce compe-tition. Therefore, in order to minimize costs, improve produc-tion efficiency, promote quality and ensure leading target cost and control level, it is necessary to make continuous improve-ment to adapt to the development of both social economy and enterprises.V. R ESEARCH CONCLUSIONSAll the economic activities of enterprises must serve the development strategies of enterprises, so the starting and end-ing points of cost control should be the development strategies of enterprises.The overall cost objective of an enterprise should be a key part of the development strategy of the enterprise and when in cost control, it is necessary to start from the overall cost objec-tive and realize process reengineering while decomposing the overall cost objective and then design the fine cost control mode for each link of each process.Reflect the cost control mode of each link of each process through graphs to ensure both an intuitive effect and conven-ient supervision. It is necessary to do continuous improvementfor the stan-dards and indexes of processes with production development and technical progresses to adapt to new situations.R EFERENCES[1] FAN Jinxiang, AN Qi. Improving quality assurance Implementingmeticulous management. Mining & Processing Equipment, 2010(06), P20-21[2] ZHENG Jianfeng. Simple Study on Meticulous Management ofConstruction Enterprises. Construction Economy,2009(06). P115-116 [3] SUN Xin,XIA Qing. Power Grid Operation Mode Based on ElaboratingManagement, Automation of Electric Power Systems.2008(21),P14-17 [4] Liu Yong Wang Qian. A Discussion On The Construction Of ResearchFunds Meticulous Management System In University. Bulletin of National Natural Science Foundation of China. 2008(05),P305-308[5] Zhu Haiji, Liu Dong, Yang Jian. The Application of Fine Managementfor Distribution Line Losses in Huangpu District. Electrotechnical Application. 2008(17),P78-79[6] TAO Hong-hui,CHEN Zheng,MENG Hongbo. Application of Lean Management inHospital Drug Storehouse Management. China Pharmacy,2008(04),P274-275[7] ZHANG Ming-hua, HUANG Sheng. Lean Shipbuilding——Study ofJapanese Shipbuilding System, Ship Engineering. 2005(02), P128-130 [8] WANG Ruihua1, ZHANG Bixue1, CHENG DachengAnalysis of thefine cost management applied to oil companies. Journal of Liaoning Technical University(Social Science Edition), 2010(04), P369-371[9] LI Yongju, ZHAO Jujie. Application of Comprehensive CostManagement in Construction Enterprises. Construction Technology. 2006(05), P42-43[10] WU Xiangjiang. On Knowledge and Practice of Fine Management.Journal of Hangzhou Institute of Financial Studies. 2004(07), P31-33。
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。
企业成本管理中英文对照外文翻译文献
中英文对照外文翻译(文档含英文原文和中文翻译)外文文献：China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.Keywords:: Cost Management measuresIn a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development.First, the reality of China's Enterprise Cost Management AnalysisCost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems,mainly in the following aspects:(A) Cost Management concept behind theChinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.(B) Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.(C) the cost Information, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness.The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakesCost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results. Second, strengthen enterprise Cost Management measuresCost Management for Chinese Enterprises in the problems, we should start the following efforts tostrengthen Cost Management:(A) the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment.(B) establish a new concept1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.2, establish the concept of cost-effectiveness, cost forecasting and decision-making levels Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining.4, establish a people-oriented concept, create a cohesive force in enterprisePeople do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people'sintellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.(C) the introduction of advanced Cost Management - activity-based costing and cost-planning methodSince the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting', etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method.1, Activity-Based CostingActivity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.2, cost planning methodThe cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the 'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.(Iv) computer technology in Enterprise Cost ManagementAt present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization.1, the software applicationLOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.2, the application ofThe network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives.(E) to take measures to ensure cost-effective informationCompanies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision of relevant information, on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards.In addition to strengthen the market research and information feedback in the Cost Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback. Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.中国企业成本管理的现状分析与对策摘要：随着中国所取得的进展，中国传统的成本管理模式已经难以适应竞争日益激烈的市场环境。