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

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); and

Feedback: 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 the

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成本控制中英文对照外文翻译文献

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 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 and

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成本控制中英文对照外文翻译文献

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 strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.

One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies. Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective

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成本控制中英文对照外文翻译文献

information 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，

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