制造型企业环境成本控制研究外文文献翻译最新译文

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外文文献翻译：原文+译文

文献出处: Markus G. The research of environment cost control in manufacturing enterprise [J]. International Journal of Production Economics, 2016, 2(3): 16-28.

原文

The research of environment cost control in manufacturing enterprise

Markus G

Abstract

Although the development of manufacturing industry has brought the economic high growth, but at the same time we must see to the resources and the environment has brought great pressure, will restrict the sustainable development of manufacturing industry. From microscopic view, under the condition of the fierce market competition, manufacturing companies often from their own interests, environmental protection is generally only meet the minimum standards set by the government policy, resulting in a large number of environmental pollution by the society "to pay". However, as the environment problem increasingly prominent, and the increase of environmental protection demands, that the environmental responsibility on to their social situation will not exist. So the cost of manufacturing firms are active in environmental control will become particularly important, enterprise more environmental cost control as soon as possible, the more can meet the requirements of all aspects, to avoid the increasing environmental costs, to obtain competitive advantage, improve the economic benefit.

Keywords: Manufacturing enterprise; Environmental cost; Value chain

1 Research status

Bemons (1971) and Malin (1973) the innovative put forward the concept of pollution of the environment accounting, they think the enterprise caused by the external environmental costs should be internalized. Park and Lee (2003) of environmental cost budget estimation methods are discussed in this paper. Robert and Frank (2005) studied to deal with the economic interests of the environment cost and time and space redistribution system method. Thomas, Robert and Daniel (2007) in financial analysis considering the external environmental costs and economic value added. Barnum (2009) on the basis of DEA analysis method, using the principle of material

balance estimate input cost of coal, oil, natural gas and carbon dioxide output cost. Adam (2009) thinks the polluter pays principle (PPP) is still dominant in the cost allocation, and waste water treatments by purchasing power parity (PPP) explore the cross-border issues. Tran (2009) use economic model to study the shrimp and the relationship between the environmental costs of production.

Yet Jeffrey a. (1994) argues that free trade will have far-reaching effect to the enterprise environment cost control. Julie a. Hewitt and Daniel k. Brown (2000), the study found that the environmental group manager for cost purposes rather than providing services received are marginal effect. Alan e. Rime r, PE, Dee, Black (2000) study found that organization and working process of the key factors is the company's environmental cost driver. John (2004) argues that environmental cost management consulting (ECMC) can help enterprises to evaluate its production cycle, reduce the enterprise environment cost. Hansen and Quintana (2007) discuss how to identify, track and monitor the environmental costs in order to improve enterprise's environmental performance. Robert (2008) design a comprehensive environmental quality management total cost assessment (TQEM - TCA) framework, to evaluate and control the environmental costs of some of the biggest companies in the United States. Gordon (2008) study shows that using the total cost management framework (TCM) can enhance the consistency and comparability of different kinds of environment cost estimation.

Michael Porter for the first time put forward the concept of value chain, is to analyze the important tool of enterprise competitive advantage. Shank and Vijay expanded the potter the meaning of value chain; the enterprise's value chain should start the whole process of supplier to the user. Norman R and Ramirez R (1993) proposed the concept of value constellation, enterprises should pay attention to more capable to create value, and not stay to add value. Jeffrey and John (1995) put forward the concept of virtual value chain, the enterprise is present in the material and the virtual world, shall obtain the competitive advantages of the two world., (1996) argue that customer value chain is a unique competitive advantage, enterprises can not only strengthen the company management system, the characteristics of but also can improve the competitive advantage of enterprises. Alexandra j. Campbell (1998) studied the international cooperation's main trading partner on the value chain of influencing factors. Tom and Nick (1999) think that the method of value chain should include material distribution requirements planning, continuous

replenishment program, jointly managed inventory, etc. Stuart (2001) put forward the enterprise is not enough to have the ability to create value, the key is to be able to get what you create value. Merlin and Kevin (2002) in the value chain partners to share customer data is very important, and to explore different methods for sharing data and in commercial applications. Adam (2007) built a biform two-phase game model, the use of the model to quantitative analysis of the value chain of the relationship of value.

2 Related theories

2.1 Environment cost theory

2.1.1 Concepts and characteristics

Consensus has not been formed the current definition of environmental costs, in this paper, with reference to the United Nations international accounting and reporting standards intergovernmental expert working group (ISAR) definition of environmental cost, environmental cost is to show the enterprise in line with those responsible for the environment for the principle, the initiative for environmental pollution control or the cost of what happens to be enforced, and enterprise in the activities of other costs. Environmental cost is an important part of enterprise cost, it has some characteristics different from other enterprise cost, main show is sudden, concealment, and increasing.

2.1.2 The content of the environmental cost and classification

Predecessors have made more research on environment cost classification field, think of the content of environmental costs include not only the current after induction enterprise already bear the costs of environmental liability shall also include the enterprise had not, but the future is likely to be borne by the enterprises of the cost. Environmental costs include not only measurable environmental spending, should also include cannot clear measurement of environmental impact. Not only tangible environmental spending, including enterprise environment cost shall also include losing its environmental image of the invisible. From the point of the whole management process, according to enterprise's effects on the environment and environmental cost expenditure, in this paper, the environmental cost is divided into the following four categories:

(1)Natural resource depletion cost

Enterprise will use in the production of economic activity, the consumption of natural resources, which reduce the number of resources value, is the cost of depletion of natural

resources. According to the renewable resources whether, natural resource depletion cost but also the specific classification of non-renewable resource depletion cost and cost of renewable resource depletion.

(2) The cost of environmental degradation

Enterprise production and operation of emissions than the quantity of the natural environment can carry,, in turn, led to the decrease of the quality of the environment, including the loss of value is the cost of environmental degradation, such as enterprise result in pollution of air, water, etc. Due to accurate verification of actual damage, caused the enterprise did not completely corresponding environmental responsibility.

(3) The environment and resources protection cost

Enterprises in the process of its production and business operation will inevitably impact on environment and resources, in order to protect the environment and resources, to maintain their sustainable development and utilization of enterprises take measures of environmental resource protection, namely, cost. For example: in order to prevent and reduce pollution accidents, enterprise purchase the corresponding facilities extra spending, in order to improve employee knowledge of environmental protection of the training expenses, etc.

(4) The environment and resources cost recovery and regeneration

What we mean by environmental resources mainly include common human breathing air, minerals needed for the industrial production, most of the world's oceans, farming land, human creation of civilization heritage. Environmental resources recovery and regeneration cost is refers to the enterprise has caused damage to the environment resources, in order to restore what had happened to the cost. Such as the cost of industrial sewage purification, repeat use of the costs of waste, etc

2.2 Environmental cost control theory

Environmental cost control is the enterprise to take corresponding measures will be formed to control the environmental cost of each items, trying to push the environmental cost control in reasonable level, in order to achieve environmental protection while promoting economic efficiency of enterprises. Environmental cost control is not a simple compression on environment cost, through the system control can improve the management level of enterprise environment cost. Enterprise environment cost control should have the following features:

(1) Comprehensive

Due to the enterprise of adverse effects on the environment may was not reflected in the current, the internalization of environmental costs, including the enterprise has the burden of costs, shall also include the enterprise is likely to be borne by the enterprises environmental costs in the future. Therefore, the enterprise of the internalization of environment cost control should not only for cost control, for potential, externalized, considering the environmental cost shall remain at the same time, enterprises should also starting from the complete life cycle of a product or service, fully consider the cost of environment, and to control its each link.

(2) The sustainability

Enterprises to actively control the environmental cost will lead to spending, and in the short term, the enterprise environment cost control increased the burden of the enterprise, but in the long run, the enterprise to get higher utilization rate of raw materials, better product quality, lower environmental risks and benefits such as the cost of financing, which will increase the competitiveness of the enterprises, and is helpful to realize the sustainable development of enterprises.

2.3 The value chain theory

The McKinsey, a consultancy, opened up the value chain thought, followed by Michael Porter, Michael e. Porter) in his book the competitive advantage of the system elaborated the concept of value chain, with the continuous development of these years, the value chain is endowed with new meaning, the following lists the representative value chain thought, the traditional value chain refers to the value chain theory proposed by Michael Porter, the enterprise production and management mainly includes the research design, production, sales and support activities, all these activities can be expressed as the value chain. Enterprise value activities can be divided into basic activities and auxiliary activities further these two categories, basic activities can create value for enterprise directly; auxiliary activities just help create value for the basic activity, will not be able to create value directly. Peter, Peter Haynes (Hines) think enterprise value chain should be integrated material transit, the value of its different from the potter profit as the ultimate goal of enterprise value chain theory, thought he is only a by-product of meet customer demand for products. In addition, he wills also raw materials and customers of the two factors into their value system. Jeffrey and virtual value chain, d the carat puts forward the concept of virtual value chain.

They think, under the background of information age, the value added in the enterprise value chain activities can be divided into based on some of the material resources and in the market place in the market based on the part of the information resources in the space. Which is based on material resources value-added activities constitute the traditional value chain, and based on the information resource is a virtual value chain, virtual value chain theory is that information is the important source of value?

3 Environmental cost control model in real time

Real-time control is the enterprise in the information environment of product environmental cost information, this paper compares and analyzes the information in order to realize the real-time monitoring of environmental cost control. But considering the factors such as information transmission time, any real time delayed, and the real-time control mode is relative.

3.1 Environmental cost control based on ERP

Using ERP system to control environmental cost is to use its plan, analysis, and other functions, each activity of the enterprise environment cost accounting. In the ERP environment, the enterprise will be in the business environment each link (inventory materials, production processes, production workshop, suppliers, customers, distributors and other business resources) combining, accurately and in a timely manner to all these aspects of dynamic monitor environmental cost information, so as to realize the effective control of the enterprise environment cost.

3.2 Environmental cost control based on ABC

Environmental cost control based on homework cost method is the homework cost method is used to achieve the goal of environmental cost control, the homework cost method of accounting object is each job, rather than directly to a product, embodied in: first, to confirm the enterprise use resources of all assignments, next to the cost of the consumption of resources allocated to the relevant work, finally put all the homework cost allocation to the product. For enterprise environmental cost occur through homework assigned to products, can reasonable distribution of environmental costs, eventually to achieve the environment of the enterprise cost control.

译文

制造型企业环境成本控制研究

Markus G

摘要

虽然制造业的发展带来了经济的高增长，但同时我们必须看到给资源与环境带来了巨大的压力，将制约制造业的可持续发展；从微观来看，在激烈的市场竞争条件下，制造型企业通常从自身利益出发，环境保护普遍仅仅满足政府政策的最低要求，导致大量环境污染由社会“买单”。但随着环境问题的日益突出和环保诉求的增加，那种把环保责任转嫁给社会的局面将不存在。因此制造型企业主动进行环境成本控制将变得尤为重要，企业越尽早进行环境成本控制，就越能满足各方面的要求，规避日益增加的环境成本，获取竞争优势、提高经济效益。

关键词：制造型企业；环境成本；价值链

1 研究现状

比蒙斯（1971）和玛林（1973）创新性的提出了环境污染会计概念，他们认为企业造成的外部环境成本应当予以内在化。Park和Lee(2003)对环境成本预算估计的方法进行了探讨。Robert和Frank（2005）研究了处理环境成本和进行经济利益时空重新分配的系统方法。Thomas, Robert和Daniel (2007)在财务分析中结合考虑企业外部环境成本和经济增加值。Barnum(2009)在DEA 分析方法的基础上，运用物料平衡原理估计煤、石油、天然气的输入成本及二氧化碳的输出成本。Adam（2009）认为污染者付费原则（PPP）在费用分摊中仍占主导地位，并通过购买力平价探索约旦河跨境废水治理问题。Tran（2009）运用经济模型研究了虾的产量与环境成本的关系。

Jeffrey A. Mello（1994）认为自由贸易会对企业环境成本控制产生深远的影响。Julie A. Hewitt 和Daniel K. Brown（2000）研究发现环境团体的管理者因耗费目的而非提供服务获得了正的边际效应。Alan E. Rime r, PE, Dee, Black（2000）研究发现组织和工作流程是公司环境成本驱动的关键因素。John (2004)认为环境成本管理咨询（ECMC）可以帮助企业评价其生产周期，减少企业环境成本。Hansen和Quintana（2007）探析如何识别、跟踪和监测环境成本以改善企业的环境性能。Robert（2008）设计了全面质量环境管理总成本评估（TQEM-TCA）框架，用于评估和控制美国一些大公司的环境成本。Gordon (2008)研究表明利用总成本管理框架（TCM）可以增强不同类型环境成本估算的一致性和可比性。

Michael Porter首次提出价值链概念，是分析企业竞争优势的重要工具。Shank 和Vijay 扩展了波特价值链的含义，即企业的价值链应当是从供应商到用户的整个过程。Norman R 和Ramirez R (1993)提出了价值星座概念，企业更应当重视具有重新创造价值的能力，而不停留于增加价值。Jeffrey和John（1995）提出了虚拟价值链概念，企业存在于物质与虚拟

世界中，应当这两个世界中取得竞争优势。Milan (1996)认为顾客价值链是企业的特殊竞争优势，不但可以强化公司管理系统的特色，而且还能提高企业的竞争优势。Alexandra J. Campbell (1998) 研究了国际价值链上的主要贸易伙伴进行合作的影响因素。Tom和Nick (1999)认为价值链的方法应当包括物料配送需求计划、连续补给计划、共同管理库存计划等。Stuart ( 2001)提出企业具有创造价值的能力是不够的，关键是能够得到自己所创造的价值。Merlin和Kevin (2002)认为价值链中合作伙伴之间共享顾客数据是非常重要的，并探讨对共享数据的不同方法和在商业上的应用。Adam (2007)构建了Biform 两阶段博弈模型，该模型的运用有助于定量分析价值链当中的价值关系。

2相关理论

2.1环境成本理论

2.1.1概念与特征

目前对环境成本的概念界定尚未形成共识，本文参照联合国国际会计和报告标准政府间专家工作组（ISAR）对环境成本的定义，即环境成本是指企业本着对对环境负责为原则，为控制环境污染而主动实施或被强制执行所发生的成本费用，和企业在活动中付出的其他成本。环境成本是企业成本的一个重要组成部分，其具有不同于企业其他成本的一些特征，主要表现有突发性、隐蔽性、和递增性。

2.1.2 环境成本的内容与分类

前人已经对环境成本分类领域做出了较多的研究，归纳后认为环境成本的内容不仅包括目前企业已经承担的成本，还应当包括企业暂时没有承担的环境责任，但是未来很可能由企业承担的成本；环境成本不仅包括可以量化的环境支出，还应当包括无法明确计量的环境影响；环境成本不仅包括企业有形的环境支出，还应当包括丧失其无形的环境形象。从企业整个经营过程来看，根据企业对环境造成的影响以及环境成本的支出动因，本文对环境成本划分为以下四大类：

（1）自然资源耗减成本

企业在生产经济活动中会使用、消耗自然资源，其中减少资源数量的价值即为自然资源耗减成本。根据资源是否具有可再生性，自然资源耗减成本又可具体分类为不可再生资源耗减成本和可再生资源耗减成本。

（2）环境降级成本

企业生产经营中排放的污染物数量超出了自然环境所能够承载的量，进而导致环境质量下降，其中损失的价值即为环境降级成本，如企业导致空气污染。（完整译文请到百度文库）

成本控制文献综述

论蒙牛企业的成本控制管理 前言: 随着全球经济一体化的发展和我国经济体制改革的不断深入，市场竞争也日益激烈。企业成本控制的目的也十分明确，必须降低企业的成本，从而获得更大的竞争优势，提高企业的盈利水平，实现企业的成本最小化，利润最大化。本文通过对学者们的文献中企业成本控制管理的含义、概述从采购成本控制、物流成本控制和库存成本控制三个方面为企业成本控制进行分析。主要包括企业成本控制的定义、采购成本控制、物流成本控制、库存成本控制和总结五个方面。 一、成本控制的概念 申晋霞（2011）在《浅议企业成本控制》中指出：“所谓成本控制，是企业根据一定时期预先建立的成本管理目标，由成本控制主体在其职权范围内，在生产耗费发生以前和成本控制过程中，对各种影响成本的因素和条件采取的一系列预防和调节措施，以保证成本管理目标实现的管理行为。” 从这段话中可以看出成本控制管理的含义即保证成本管理目标实现的管理行为。 二、采购成本控制 钱茜（2010）在《材料采购成本的控制研究》中指出：“通过对采购流程的分析、准时采购模式、采购商品分类管理、引入价工程（VE）理念，四个方面对采购控制进行了系统分析，在实际经营中我们也有考虑到人的因素，即培养企业员工的主人翁意识和企业责任心。” 从这段话中可以看出采购成本控制不仅仅是材料采购的控制还有考虑到企业员工对采购成本控制的影响。 唐怡铮（2005）在《刍议完善集中采购内部控制》中指出：“通过介绍美国、加拿大、韩国、香港等不同国家和地区的集中采购制入手，以我国人民银行为例，分析了我国人民银行的集中采购制度，剖析影响集中采购的各种因素，进而提出防范腐败、加强集中采购内部控制建设的措施。”

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”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。

文献翻译英文原文

https://www.sodocs.net/doc/113078990.html,/finance/company/consumer.html Consumer finance company The consumer finance division of the SG group of France has become highly active within India. They plan to offer finance for vehicles and two-wheelers to consumers, aiming to provide close to Rs. 400 billion in India in the next few years of its operations. The SG group is also dealing in stock broking, asset management, investment banking, private banking, information technology and business processing. SG group has ventured into the rapidly growing consumer credit market in India, and have plans to construct a headquarters at Kolkata. The AIG Group has been approved by the RBI to set up a non-banking finance company (NBFC). AIG seeks to introduce its consumer finance and asset management businesses in India. AIG Capital India plans to emphasize credit cards, mortgage financing, consumer durable financing and personal loans. Leading Indian and international concerns like the HSBC, Deutsche Bank, Goldman Sachs, Barclays and HDFC Bank are also waiting to be approved by the Reserve Bank of India to initiate similar operations. AIG is presently involved in insurance and financial services in more than one hundred countries. The affiliates of the AIG Group also provide retirement and asset management services all over the world. Many international companies have been looking at NBFC business because of the growing consumer finance market. Unlike foreign banks, there are no strictures on branch openings for the NBFCs. GE Consumer Finance is a section of General Electric. It is responsible for looking after the retail finance operations. GE Consumer Finance also governs the GE Capital Asia. Outside the United States, GE Consumer Finance performs its operations under the GE Money brand. GE Consumer Finance currently offers financial services in more than fifty countries. The company deals in credit cards, personal finance, mortgages and automobile solutions. It has a client base of more than 118 million customers throughout the world

成本管理外文文献及翻译

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