Costcontrol成本控制外文翻译

Reference for business,Encyclopedia of Business.2nd ed,Cos Des

Cost control

Roger J. Binder

Abstract

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.

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.

Keywords: Cost control；Applications；Control reports；Standards；Strategic

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.

During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of

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 APPLICATIONS

A 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 goals and objectives. Management's guidance takes two forms of control: (1) the management and supervision of behavior, 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 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 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: planning refers to the way that management plans and wants people to perform, while control refers 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 centers represent 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 centers are 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 centers accept 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.

CONTROL REPORTS

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, accounting disseminates 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.

STANDARDS

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.

An examination of the details of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast. The details also reveal that management expects operations to produce the required amount of units within a certain cost range. Management bases its expectations and projections on the best historical and current information, as well as its best business judgment.

THE ROLE OF ACCOUNTING

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 practices.

STRATEGIC COST CONTROL

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 capital by 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.

References：

[1] Anthony, Robert N., and Vijay Govindarajan. Management Control Systems.

Chicago: Irwin, 1997.

[2] Cooper, Robin, and Robert S. Kaplan. The Design of Cost Management Systems.

Upper Saddle River, NJ: Prentice Hall, 1998.

[3 ] Cooper, Robin, and Regine Slagmulder. "Micro-Profit Centers." Management

Accounting, June 1998.

[4] Hamilton, Martha M. "Who's Chainsawed Now? Dunlap Out as Sunbeam's Losses

Mount." Washington Post, 16 June 1998. Rotch, William, et al. Cases in Management Accounting and Control Systems. 3rd ed. Englewood Cliffs, NJ: Prentice Hall, 1995.

[5] Shank, John K., and Vijay Govindarajan. Strategic Cost Management. New York:

Free Press, 1993.

Reference for business,Encyclopedia of Business.2nd ed,Cos Des

成本控制

摘要

企业实体的控制，本质上是一种管理和监督职能。这些控制包括采取必要行动从而确保该实体的资源和运作计划集中在实现既定目标和计划上。不断地行使控制，从而防止潜在的问题，消除发生危机的可能。控制同时也规范了输出产出的质量和数量，并提供给管理者关于员工的表现的客观信息。管理者通过比较员工的实际表现与预定的目标标准，并在必要时采取行动，根据标准纠正偏差。

成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产线，及内部管理的操作过程。

企业应用成本控制，制作控制报告及时调整修改控制预算，在次基础上制定成本标准和控制目标，在会计的作用下制定成本控制的战略，实现成本控制战略的广泛共识。

关键词：成本控制；应用；控制报告；标准；战略

第一章成本控制概述

成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产线，及内部管理的操作过程。

在20世纪90年代的成本控制，受到来自美国公司的首要关注。他们常常采取企业重组的形式、外围设备的撤资活动、大规模裁员或外包等成本控制策略。这种成本控制战略被认为是需要保留或升压企业利润和维持或增加企业的竞争优势的战略。其目的往往是获得在一个特定行业的低生产成本，这将允许该公司在通常采用的单位销售价格水平上比竞争对手获得更大的利润。

成本控制的一些支持者认为，这种战略的成本削减计划必须细心策划，因为不是所有的降低成本技术能够创造出相同的利润。在20世纪90年代后期，有一个明显的例子：行政长官何俊仁j.邓拉普，绰号“链锯阿尔”，因为他率领在公司深度削减成本，但未能恢复境况不佳的小家电制造商新光公司的盈利，邓拉

普解雇成千上万的工人，抛售业务单位，但对新光的竞争地位或股价贡献并不大。因此，1998年邓拉普被新光公司的董事会解雇，他也失去了其“一招”策略的管理信心。

第二章成本控制应用

成本控制应用是一个复杂的业务，要求密切的情报，以便为计划未来，以控制目前的活动，并评估各业务分部的过往表现。经理、员工以及相关的涉及业务部门，要想成功，管理者必须按照指南活动事先建立目标。管理的指导采取两种控制的形式:(1)行为的管理和监督(2)绩效评估。

一方面行为管理处理的是雇员的态度和行动。而雇员行为最终影响目标的成功。行为管理涉及的一些问题和假设并不适用于会计的控制功能。另一方面，绩效评估措施是通过比较预定成功的标准与雇员的实际结果。通过这种方式管理，加强优势，纠正弱点。这一补救措施的过程评价，被称为成本控制。

成本控制是一个从预算年度开始持续的过程。该预算有助于：（1）组织、协调生产和销售、分销、服务和管理（2）采取最大优势和可利用的机会。随着时间的推移，财政、预算管理与实际结果比较，调整实施过程。

控制指管理层的努力影响那些负责履行任务，导致成本的个体行动。管理是一个两阶段的过程：规划是指管理计划的方式，并希望人们来执行，而控制是指受雇于这些计划的程序，以确定是否符合实际表现。通过预算程序及会计控制，管理整个公司确立目标，明确了责任中心，确定责任中心，设计程序和标准的报告和评估的具体目标的过程。

一个分部的业务纳入预算的组成部分或中心，在那里负责的一方发起和控制的行动。责任中心代表可适用组织单位，职能部门，分部。通常一个人单独负责的责任中心行使实质性的，如果不彻底，中心控制的人或在活动过程中，控制他们的活动的结果。成本中心有责任的仅为了费用，他们不创造收入。例子包括会计部门，人力资源部门，内部服务和类似地区业务的提供。利润中心承担费用的收入和支出。例如，一个产品线或一个自主事业单位可能被视为利润中心。如果利润中心有它的自己的资产，它可能也被视为一个投资中心。因此，投资回报才能确定。该中心使用的责任使管理层设计控制报告，以查明责任，从而帮助规划利润。

预算案还规定标准，以表明该单位一级的决策或活动预计从每个负责人，活动量的资源，应该使用一个负责任的管理者来实现这一水平。建立一个预算责任中心，代表们伴随责任，并确定组织内的决策点。

管理层的角色是一个员工活动未来的愿景所在公司的走向，它是如何到达那

里，并为此作出明确的决定、协调和指导。管理部门还通过发展监督的程序，收集、记录和评价、反馈。因此，有效控制管理人员的领导的结果，用个人魅力说服，并提供适当的培训，规划人力资源，以及通过提高质量和效果评价和反馈来实现预算目标。

第三章控制报告

控制的调查报告可以向管理者反馈信息。应用于控制的管理调查报告仅为了内部的使用。因此，会计部门可以开发定制自己的调查报告格式。这种表格旨在检测财务信息。此外，管理层也参考调查控制报告的编制例如损益表、资金表、综合经济外部报告。

控制的的调查报告需要提供一个充足信息量以便管理人员确定从原来预算差异寻找原因。一个良好的控制报告突出控制标准与管理者集中管理项目的重大信息明显的不同之处。

因为关键的成功因素在类型和数量变化，必要时修正控制。会计的控制也有所不同期间的报告涵盖了控制，包括一个时期，管理层可以采取有效的补救措施。此外，会计报告适时地控制管理中给予充分的时间在采取行动之前印发下一次报告。

管理者按照预算目标有效的实施管理，实现目标。管理者会成功的使利润持续超过费用。在应用下面的简单公式，管理人员特别是那些实际操作的管理者会发现在控制成本上付出的努力远远大于单纯的关注利润。

他们不能预测实际销售的时间和量，但他们可以决定他们的资源利用率最大，他们来控制影响成本。成本控制也是考核和评价管理层业绩的重要指标。

第四章标准

出于成本控制的目的，预算规定了成本标准。由于管理结构的预算，它勾画出一个路线图，指导其工作。它指出一个动态数字对市场的假设，关系和相互作用之间的经济，迫使其销售能力，以及它是否能够提供适当的数量和产品质量的要求。

检验过的预算的计算和假设的细节表明，管理层预期销售人员的花费只有销售预测这么多。该细节也表明，管理层预计，生产经营成本范围也在既定的范围水平内。管理者要基于预期目标、历史最好记录水平和当前信息的期望以及最好的商业判断作出预算与控制目标。

第五章会计的作用

会计扮演一个在所有规划和控制的关键作用。它这四个关键领域是：（1）数据收集（2）数据分析（3）预算控制和管理（4）巩固和审查。预算和控制管理会计师发挥了关键作用，在规划过程设计和程序方面的保障支持。此外，他们还设计和销售业务的形式收集和预订的所有方面的详细数据。整理和审查中虽然经营管理人员规划的主要责任，会计编制和协调的元素。会计师和盈利能力分析受预算建议的可行性，以确定是否符合公认的标准和做法。

第六章战略成本控制

管理依赖于这些会计数据和分析，选择不同的成本控制方案，或直接向管理会计报告编制这些专门的评估办法。链锯阿尔事件说明，不是所有费用可以削减以达到成本控制目标。例如，在大规模裁员，该公司可能会失去它的很大一部分人力资本，特别是相关领域的重要的老专家，更不要说建立一个保持高昂士气的组织团队了。因此，管理层必须确定哪些成本具有战略意义的，哪些不是具有战略意义的。

管理者要确定成本管理战略对削减成本的影响，就必须来衡量所有地区业务的净变化。例如，降低直接与相关的产品制造相关的可变成本，如材料成本和运输成本，将成为提高利润的关键增量。然而，管理层还必须考虑节约生产产品的生产资金是否会危害产品的质量或产品的上市时间等其他战略利益。如果低成本的原材料或其他低成本的运输系统将会对总体战略目标产生负面影响，那这种名义上的节约成本战略措施可能不利于公司更长远的发展前景。例如，它可能导致失去销售。在这种情况下，管理者需要坚持正确处理好长期与短期的利益原则，不能把短期低成本战略看做长远利益增长的途径。

一种控制成本的趋势已经朝着缩小中心重点企业的责任，从而转移某些成本控制职能给那些在特定领域最有知识和影响力的直接参与日常管理的管理者如何花钱。这种做法的目的是促进自下而上的成本控制措施，并鼓励促进成本管理战略的广泛共识。

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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。

成本管理外文文献及翻译

成本管理外文文献 China's Enterprise Cost Management Analysis and Countermeasures Abstract: 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 measures In 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 Analysis Cost 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 the Chinese 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

物流成本控制中英文对照外文翻译文献

中英文翻译 原文 Logistics costs and controlling Abstract Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002). Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).

成本控制【外文翻译】

外文翻译 原文 Cost Control Material Source:Encyclopedia of business,2 and ed. Author:Anthony, Robet N 1 Cost Control 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. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of 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. A 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,

成本控制和成本管理战略【外文翻译】

外文翻译 原文 Cost-Containment and Cost-Management Strategies Material Source: Author: Alan f. Goldberg ,William P. Fleming The leadership and boards of trustees of all healthcare organizations are the ultimate stewards of the limited resources available to best meet community needs. The strategic planning process leads the organization down a clear path of setting priorities, making choices, and taking action. The day a new cancer center opens or the latest technology arrives is an exciting one for the community. After the ribbon cutting, these new programs become the responsibility of the hospital's service line directors or clinical managers. Their staffing is based on projections and other assumptions that may or may not be on point but have a direct impact on the operations and finances of the organization. As part of normal decision making for a hospital's new initiatives, a payer mix and revenue stream were predicted. Now two significant environmental events have made projections more uncertain and put aggressive cost management on center stage: the economic downturn and payment reform. The economic downturn affecting hospitals began in the fall of 2008. Its broad impact on the organization was described by Goldberg and Petasnick (2010): With credit markets drying up, unemployment rising, consumer confidence eroding, and employee morale shaken, healthcare system executives had their hands full. The combined result of the turmoil made the old adage "cash is king" truer than ever. As consumers pulled back and individuals lost health insurance, hospitals experienced losses in volume for elective, nonemergent healthcare. Financial operating results suffered. Meanwhile, losses in investment values eliminated the safety net reserves created by nonoperating income. Many hospitals and healthcare systems were forced to consider or enact layoffs and postpone or cancel capital-intensive projects. All were required to rethink their strategic plans. Because of the economic downturn and high unemployment, which led to income declines and individuals losing job-based healthcare coverage, Medicaid enrollment is projected to increase 10.5 percent in fiscal 2010.

工程管理专业外文翻译--项目成本控制剖析(可编辑修改word版)

项目成本控制 1施工企业成本控制原则 施工企业的成本控制是以施工项目成本控制为中心，施工项目成本控制原则是企业成本管理的基础和核心，施工企业项目经理部在对项目施工过程进行成本控制时，必须遵循以下基本原则。 1.1成本最低化原则。施工项目成本控制的根本目的，在于通过成本管理的各种手段，促进不断降低施工项目成本，以达到可能实现最低的目标成本的要求。在实行成本最低化原则时，应注意降低成本的可能性和合理的成本最低化。一方面挖掘各种降低成本的能力，使可能性变为现实；另一方面要从实际出发，制定通过主观努力可能达到合理的最低成本水平。 1.2全面成本控制原则。全面成本管理是全企业、全员和全过程的管理，亦称“三全”管理。项目成本的全员控制有一个系统的实质性内容，包括各部门、各单位的责任网络和班组经济核算等等，应防止成本控制人人有责，人人不管。项目成本的全过程控制要求成本控制工作要随着项目施工进展的各个阶段连续进行，既不能疏漏，又不能时紧时松，应使施工项目成本自始至终置于有效的控制之下。 1.3动态控制原则。施工项目是一次性的，成本控制应强调项目的中间控制，即动 态控制。因为施工准备阶段的成本控制只是根据施工组织设计的具体内容确定成本目标、编制成本计划、制订成本控制的方案，为今后的成本控制作好准备。而竣工阶段的成本控制，由于成本盈亏已基本定局，即使发生了偏差，也已来不及纠正。 1.4目标管理原则。目标管理的内容包括：目标的设定和分解，目标的责任到位和执行，检查目标的执行结果，评价目标和修正目标，形成目标管理的计划、实施、检查、处理循环，即 PDCA 循环。 1.5责、权、利相结的原则。在项目施工过程中，项目经理部各部门、各班组在肩负成本控制责任的同时，享有成本控制的权力，同时项目经理要对各部门、各班组在成本控制中的业绩进行定期的检查和考评，实行有奖有罚。只有真正做好责、权、利相结合的成本控制，才能收到预期的效果。

Costcontrol成本控制外文翻译

Reference for business,Encyclopedia of Business.2nd ed,Cos Des Cost control Roger J. Binder Abstract 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. 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. Keywords: Cost control；Applications；Control reports；Standards；Strategic 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. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of

(餐饮管理)餐饮业成本控制方案

餐饮业成本控制方案 成本控制是餐饮管理的主要内容之一，对餐厅餐厅的经营具有决定性意义。 一、成本控制的重要性 1．餐饮成本控制关系到产品的规格，质量和销售价格，因产品的售价是以食品成本和规定的毛利率来计算的，成本的高低直接影响其售价，因此搞好成本控制是餐饮工作的必需。 2．成本控制有利于满足宾客需要并维护宾客的利益。宾客到餐厅就餐，不仅希望能够享受到精美的菜点和热情的款待，更希望餐饮产品物美价廉，而为保证这一点，就必须进行成本控制。 3．成本控制直接关系到餐厅以至于整个餐厅的营业收入和利润。餐厅在满足宾客的餐饮需求的同时，还担负着为餐厅提供盈利的任务。如果成本失控，就会影响餐厅的经营成果，甚至造成不应有的亏损。因为，为保证餐厅的既得利益，就必须加强成本控制。 4．成本控制可以改善餐厅的经营管理。成本控制的关键取决于餐厅的经营管理水平，经营管理水平越高，成本控制就越好，反之就会产生成本失控现象。因此，搞好成本控制也既改善了餐

厅的经营管理。 二、成本控制 餐饮成本，包括食品原料成本、劳动力成本和设备折旧费用。而餐饮成本控制主要是控制原料成本，原料成本随着营业收入的变化而变化。营业收入增加，原料成本也随之增加，营业收入降低，原料成本也随之减少，如果没有营业收人，也就没有成本可言。 而劳动力成本和设备的折旧费用等等，不随营业收入的变化而变化，因此在这里只介绍食品、酒水的成本控制。 (一)食品成本控制 在餐厅的营业收入中，除去成本即为毛利。食品成本与营业收入之比，或减去毛利率，就是食品成本率，用公式表示为：食品成本率=食品成本/营业收入×100% 或：食品成本率=1-毛利率 所以说，在确定毛利率的同时也就决定了食品成本率。餐厅的食品成本率一旦确定，餐饮管理人员就应以此为依据，努力控制食品成本。 餐厅的业务活动从食品原料的采购，验收、库存，发放、粗加工、切配，烹饪、服务到收款，其经营环节较多，且每一环节都会影响到食品成本。因此，餐厅必须加强餐饮产品生产，服务，销售全过程的成本控制。

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 Countermeasures Abstract: 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 measures In 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 Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has

信息系统和成本控制 文献翻译

原文： Information systems and cost control The purpose of this paper is to consider how the key concepts of management information systems might be integrated with accounting concepts relating to the managerial process of cost control to form a coherent module for a business school curriculum. Perhaps the best place to start is with some definitions. Cost control, as seen by the writers of cost accounting texts, is the set of processes by which management secures and monitors adherence to cost standards. It is thus narrower than cost management, which encompasses both cost adherence and cost reduction and, according to some, includes actions which direct an organization away from activities which have low benefit-to-cost ratios. There is much less agreement about the definition of management information systems. The information systems field draws from many disciplines ., computer science, management science, organizational behavior, and even accounting -- and information systems texts and courses usually include discussions of concepts and issues from these other disciplines. Many HIS definitions focus on the computer hardware and software which are important components of most formal systems, Other definitions take a broader perspective and focus on the task which the HIS is to accomplish. EIN and SEGEV for example, suggest this definition: A management information system is a system for collecting, storing, retrieving, and processing information that is used, or desired, by one or more managers in the performance of their duties. This definition sounds strangely like many common definitions of managerial accounting, which may be why we prefer it. It also has the advantage of allowing us to consider the broad range of issues which are important to understanding information systems, not just the physical elements from which they are built. In our discussion, however, we shall try to limit our attention to those issues

企业成本控制分析外文翻译

原文题目：《成本控制》 作者：罗杰·奥比纳得 原文出处：Reference for Business, Encyclopedia of Business, 2nd ed. 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

企业成本管理外文翻译文献

企业成本管理外文翻译文献 (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。 因此，根据基于价值链的成本的概念，成本有三层含义：首先，投资资源；其次，资源消耗；第三，投资时间和资源消耗。虽然成本是指相同的价值创造过程中产生的牺牲，从不同角度扫描的成本，它的意义和作用是完全不同的。因此，基于价值链的控制它提供了强大的支持成本理论，并使它有可能控制企业的实践操作。 根据价值链理论，企业，获得“持续竞争优势”，应该首先构建价值链，创造客户价值，实现企业的基础目的，这是赢得客户的基本。一方面，企业必须投入资源创建客户价值；另一方面，创造价值的活动时也消耗资源，提供客户价值（产品或服务）。同时，在整个价值链的同时，从纵向和横向价值链关系看活动构成的价值链的各个环节。事实上，“时间链”，这种意味着两件事：首先，从价值创造活动的物理的角度来看，价值的操作链需要时间（简称，“时间消费观”）；其次，从关系的角度价值链的各个环节来看，时间本身是一种资源的项目（简称，“时间投资观”）。