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

which are truly MIS issues -- ., those which arise at the intersections of the various disciplines upon which the MIS field is based, For example, we shall not discuss the management science models which are embedded in many information systems, nor the fundamentals of computer operating system design -- our concern with these will be only with those aspects which impinge on a manager's understanding of MIS principles.

In trying to integrate the key concepts of MIS and cost control, our initial approach was to look for a natural mapping between these two sets of concepts, so that specific MIS concepts could be taught along with specific cost control concepts, with few gaps and little redundancy. Unfortunately, we found no such natural mapping. There is no unique relationship between variance analysis and human information processing, for example, nor should discussion of flow charting 'be confined to, say, cost budgeting at the expense of other elements of the cost control apparatus. This means we had to look for connections less than a full mapping, but correspondences worth developing.

As we thought about how the concepts of these two fields could be integrated, we realized that another issue had to be addressed first. MIS concepts bear on most if not all aspects of accounting, not just cost control, and on all other managerial activities. It makes no sense to think about integrating MIS and cost control concepts without also considering the interconnections between MIS and other parts of the accounting and business curriculum.

Since other papers are focusing on other interfaces between MIS and accounting, we shall limit ourselves in the remainder of this paper to those aspects of MIS which might most reasonably be integrated with the accounting aspects of cost control. After all, that is our basic assignment we recognize that a final decision about the material to be included in this module cannot be made until a general approach to integration has been selected.

We begin by identifying the following seven phases in the design and operation of a cost control system:

1. Establishing the nature of the information need.

2. Establishing information specifications.

3. Choosing the technical means of producing information.

4. Producing the information.

5. Insuring that management will use the information.

6. Responding to information.

7. Keeping the system up-to-date.

Many managerial accounting courses do consider the socio-technical aspects of system design to some extent, but most of this consideration comes under the heading of avoiding dysfunctional effects of accounting reports or "the effects of budgets on people. What the information systems literature an contribute is a broader range of behavioral factors to consider as well as systematic procedures for assessing their impact on system design. Mumford's ETHICS method, for example, identifies five critical areas of fit between the person and the job which are necessary for job satisfaction. Since the systems a person uses can affect several or all of these fits, it is recommended that proposed (and existing) systems be evaluated in terms of their impacts on these fits. The ETHICS method provides a technique for making these assessments.

No information system exists in a vacuum; a cost control system is surrounded by and interacts with a range of other systems in the organization. The degree and manner of interaction among systems reflects the organization's information architecture. There are a range of approaches to designing information systems ., top-down, bottom-up and each is appropriate to some architectures and not to others.

Implementing an information system does not just happen the technical, individual, and organizational aspects of change must be considered and planned for, introducing this concept in the discussion of cost control has two main benefits. First, it highlights the effects of participation in the system development process on system acceptance and on the likelihood that managers will use the system at all or will use it as it is intended to be used. Second, it brings out the range of changes ., the need for training, the possibility that

reporting relationships or organizational structure will have to be altered) which need to be made to implement any new information system successfully.

The traditional cost control course in accounting differentiates between steering control and scorecard control as essentially different processes which require different types of information, formats of presentation, etc. In information systems terminology, scorecard control implies a structured reporting system, while effective steering control requires a decision support system.

The literature on human information processing is extensive, and full coverage would require more class time than most managerial accounting courses can spare, some coverage is important, however, primarily in connection with the evaluation of the format in which cost control information is to be presented to management. Understanding HIP limitations should help the cost control system designer specify report formats that will most effectively communicate results to the system's users. The discussion of HIP limitations in this context should provide the student with a broader, more general framework in which to consider the presentation and communication of the results of cost control activities.

The data-base approach has both costs and benefits, an the designer of a cost control system must understand these tradeoffs in order to make a decision about the appropriate data architecture ., data-base vs. stand-alone data files). An application-specific data base is more accessible to system users and can be designed to meet the needs of the specific application. A broader data base will have to be structured in ways that are not optimal for the users of any single system. If the data-base is to support both government contract costing and internal cost control, for example, great care must be taken in defining data items; government contract costing requires ex-post average full costing, whereas cost control requires the application of the controllability and responsibility concepts, with predetermination of many of the determinants of the costs of individual responsibility centers.

All cost control systems exist in a dynamic environment. Changes take place

in the processes being controlled, in knowledge about these processes, and in the people responsible for controlling them. Changes may also occur in the computer system on which the cost control system is run. Any of these changes may require that the cost control system be modified to reflect its new environment.

Less dramatic than the changes which inevitably occur, but equally important, is the fact that no information system runs itself; a variety of supporting roles are needed to feed the system with input data, assure that files are properly maintained.

Managers responsible for cost control should recognize that systems go through a sequence of stages development, operation, evaluation, maintenance, and retirement or replacement. In information systems parlance, this is known as the system life cycle, From a discussion of the system life cycle, cost control system designers should learn that their role extends beyond the initial design of the system, and must include the design of supporting structures which will allow the continued functioning of the system in a changing environment. Further, as users of these systems they must be alert for evidence that movement to a new stage is appropriate, Coverage of the system life cycle should also show how these adaptations can be made.

This is not the only mapping that could be made, but it seems likely to fit the accounting coverage of cost control better than others we have thought of, Given that, our remaining task is to discuss briefly how these information systems issues might be discussed in conjunction with the cost control material, and what they would add to a more traditional presentation of cost control.

As we pointed out earlier, most managerial accounting courses have little to say about the third phase of the cost control process, the choice of means of producing information. Insofar as these choices affect the ability of cost control systems to realize their objectives, the general characteristics of these choices ought to be recognized.

The focus of the traditional cost control course in the fourth phase of the

cost control process producing information is on the task-specific ., controlling costs) aspects of producing and communicating information. Thus, it deals with how costs should be classified, how standards should be set, the procedure for analyzing costs and cost variances, and the appropriate formats for communicating results, We suggest that file structure concepts and a review of human information processing limitations be introduced in this context. The first of these determines what types of data presentations and analyses can be done easily; the second ought to help the system designer specify report formats that will communicate results effectively to system users.

The process of insuring that management uses the information generated by the cost control system has two aspects, a motivational aspect and a facilitation aspect, Accounting coverage of this phase of cost control is typically limited to the motivational aspect. It centers on the impact that measuring certain variables has on managerial attention, and on the effects of budget tightness or attainability on managerial expectations and effort.

The sixth phase in the cost control process, responding to information, is covered only lightly in the usual managerial accounting course. The usual course distinguishes between corrective responses and adaptive responses to information, and discusses the conditions under which each is likely to be appropriate. Some courses introduce information economics concepts, usually with emphasis on variance investigation decisions. The information systems curriculum also incorporates information economics concepts. In general, however, this is the one phase of the cost control process for which information systems concepts appear likely to make no net addition to concepts from other sources.

The final phase in the cost control process, keeping the system current, is a topic not covered in most courses on cost control, but it is of critical importance for real systems. The relevant topic here is the system life cycle concept.

Our conclusion from this attempt to integrate material from these two areas in the business curriculum is that coverage of information systems topics adds

to the discussion of cost control in several ways. I some cases, it fills in where the typical cost control course has little to say ., at the choosing the means of producing information phase. In other cases, the information systems issues provide a general framework and the cost control issues provide a specific context for discussion ., establishing the need for information. Finally, in still other cases, the information systems coverage provides a different perspective on the question at hand ., insuring the use of information. In each of these cases, we believe that incorporating the information systems material could enrich the typical cost control course and would make the presentation of cost control systems more realistic.

Source: Michael , 2004.“Information Systems and Cost Control”. Accounting ,. 译文：

信息系统和成本控制

本文的目的是考虑如何使管理信息系统的关键概念可能会与有关的成本控制管理过程的会计概念结合，形成一个连贯的商学院课程模块集成的概念。

也许用一些定义是最好开始的地方。本文的作者认为成本控制，成本核算是由它的进程管理和监控遵守固定的费用标准。因此，这是低于成本的管理，这既包括坚持和降低成本费用，并根据一些直接行动，降低活动组织的低效益与成本比率。

有很多少谈管理信息系统的定义协议。该信息系统吸引了来自许多学科领域，例如计算机科学，管理科学，组织行为学，甚至会计和信息系统的文本课程，通常包括从这些概念和其他学科的问题进行讨论。许多定义侧重于计算机硬件和软件是最正规系统的重要组成部分，承担其他定义的任务，完成了一个更广泛的角度和重点。例如艾因及塞格夫，建议这个定义：管理信息系统是一个收集、贮存、检索和处理信息的使用，这些信息将用于或需要由一个或多个管理者在履行其应尽的职责制度。

这个定义听起来很奇怪地像很多管理会计的共同定义，这也许可以解释为什么我们喜欢它。它也有让我们考虑的重要问题，这些问题对于了解信息系统不仅仅是他们构建物理元素的广泛优势。但是在我们的讨论中，我们会尽力限制注意那些问题，是真正的管理信息系统的问题，那些在各学科的交叉点出现后，以该管理信息系统为基础，例如，我们将不讨论科学的管理模式是许多信息系统的嵌入式，也不是计算机操作系统的设计

基础，我们只关注在那些方面与经理人的管理信息系统原理的理解冲击。

为了努力整合信息管理系统和成本控制的关键概念，我们最初的方法是寻找一个概念之间的这两套自然的映射，使信息管理系统概念更具体，可以开设与具体的成本控制概念以及一些差距少，冗余度小。不幸的是，我们没有发现这样的自然映射。它们之间没有方差分析和人类信息处理方面的特殊关系，例如，讨论也不应该只限于图表的成本预算，比如说成本预算的成本控制装置等元素。这意味着我们被迫寻找连接一个不完整的映射，但是是值得开发的对应关系。

当我们想到这两个领域的概念如何结合在一起是完整的，我们意识到另一个问题必须首先处理。管理信息系统的概念承担大部分而不是全部的会计方面，不仅仅是成本控制，在所有其它管理活动也一样。这是没有意义的思考也没有考虑整合与管理信息系统和会计及商业课程其他部分互连管理信息系统和成本控制的概念。

因为其他的文件是管理信息系统之间的接口和会计等为重点，我们将限定在以下的那些方面，其中可能最合理的成本控制与会计方面的综合管理信息系统。毕竟，这是我们的基本任务，我们认识到一个关于材料的最终决定，包括在此之前不能用一般方法的模块一体化方面已被选中。

我们首先确定以下七个在设计和成本控制系统的运行阶段：

1、建立所需信息的性质

2、建立信息规范

3、选择生产信息的技术手段

4、生产的信息

5、确保管理会使用该信息

6、回应信息

7、保持系统更新

许多管理会计课程，在一定程度上考虑系统设计的社会技术问题，但大多数这样的考虑，避免影响正常的会计报告或“对人们影响预算”的标题。什么是信息系统的文学贡献是一种行为因素更为广泛的考虑作为系统程序，以及评估其对系统设计的影响。士?孟福的道德方法，例如，确定五个人之间对工作满意度需要合适的关键领域。由于系统能影响一个人使用一些或全部，因此建议（存在）系统在其影响这些方面作出合适的评估。道德方法提供了一种技术进行这些评估。

没有信息系统存在于真空中的成本控制系统，与周围组织中其他系统的一系列互动。

程度和系统间相互作用的方式反映了组织的信息体系结构。有一系列的方法，例如信息系统设计，自上而下，自下而上，每个部分有适当的架构。

实施一个信息系统的出现并非偶然技术、个人、组织方面的变化，而必须考虑和计划这个概念，引入成本控制的讨论主要有两个好处。首先，它强调了在系统开发过程中参与的影响和系统验收的可能性，使用系统的经理把使用它作为目的，因为它拟用了参与的影响。其次，它提出了解决范围的变化（例如，需求训练概率的汇报关系或组织结构将被改变），需要实现任何新的信息系统实施成功。

传统成本会计的区别转向控制之间和记分卡为本质的不同工序，需要不同类型的信息，艺术表现形式，控制等课程。信息系统的术语，记分卡控制意味着一种结构化报告系统，同时需要一个有效的转向控制决策支持系统。

人类信息处理相关文献是广泛的，而且需要更多的课堂时间，抽出多数管理会计课程。有些报道重要，然而主要结合形式的评价成本控制信息提交给管理。理解静压限制应该帮助成本控制系统设计指定报告格式，是最有效沟通系统的用户。静压的讨论应该在这方面提供一个更广泛，更一般的框架中考虑陈诉和成本控制学生交流活动的成果。

数据做法的成本和效益，一个一个的成本控制系统必须了解这些权衡，以便作出适当的数据结构（例如，数据主场迎战独立的数据文件）决定于设计师。应用程序特定的数据库系统是更方便用户，可设计以满足特定应用的需求。一个更广泛的数据基地方式不会对任何一个系统用户提供最佳的结构。数据是支持政府合同的成本和内部成本控制，例如，必须小心定义数据项目采取的政府合同成本，需要事后全平均成本，而成本控制要求可控性应用和责任的概念，对个别责任中心成本的很多决定因素预先确定。

所有的成本控制系统存在于一个动态的环境。在发生着变化被控制的过程，再了解这些过程，由人负责控制他们。改变可能发生在电脑系统成本控制体系的运作。这些改变可能会要求成本控制系统进行修改，以反映其新的环境。

那样不可避免地会发生充满戏剧性的变化，但同样重要的是事实，没有信息系统运行本身支持各种角色，需要饲料系统具有输入数据、保证文件正确维护等。

经理负责成本控制应该认识到，系统经历了一序列的阶段开发、运营、评估、维护、退休或更换。信息系统的说法，这就是所谓的系统生命周期，从一个系统的生命周期讨论，成本控制系统设计者应该知道他们的作用超出了系统的初始设计，其中必须包括设计支护结构，将允许在一个不断变化的环境系统持续运作。此外，由于这些系统的用户，他们必须知道对证据报警运动推向一个新阶段是合适的，系统的生命周期范围还应显示

如何作出这些修改。

这并不是唯一可以作出的映射，但这似乎有可能符合成本控制比别人给予我们的更好，我们剩下的任务是简短论述如何这些信息系统的简单问题，可能会讨论会计覆盖面结合成本控制的材料，他们会增加更多成本控制的传统介绍。

正如我们指出的那样，大多数管理会计科目会说对成本控制的过程，生产信息方式的选择是第三阶段。只要这些选择会影响系统的成本控制能力，实现自己的目标，这些选择的一般特征应该得到承认。

重点是传统的成本控制过程，第四阶段的成本控制工艺生产信息特有的（例如，控制成本）生产和信息交流等方面。因此，它涉及成本应该怎样分类，标准应该如何分析的过程，成本和成本差异的特别格式，我们认为在此背景下介绍沟通文件结构的概念和对人类信息处理的限制。第一项决定什么类型的文献报告和分析，第二应该帮助系统设计者指定报告格式，有效地沟通系统用户。

确保过程中所产生的信息管理使用成本有两个方面，一个团队激励方面和便利化方面，会计报道这一阶段的成本控制是典型的局限于动机方面。该中心对测量某些特定变量的影响和对管理的关注，预算影响管理的期望和努力。

第六阶段的成本控制过程中，只有在平时的管理会计课程回应信息。通常的课程区分纠正反应和自适应反应，探讨了在信息情况下每个可能是恰当的。一些课程介绍信息经济学的概念，通常用强调方差调查的决定。信息系统课程也包含了信息经济学的概念。大体来说，这一阶段过程的成本控制，信息系统的概念就有可能出现除了网页而来自其他来源。

最后阶段成本控制过程中，保持系统是一个话题不包含在绝大部分课程，但这是至关重要的真实系统，有关话题这是系统生命周期的概念。

我们从这种企图在业务整合课程这两个方面材料的结论是，信息系统的专题报道增加了成本控制在几个方面进行讨论。本人在有些情况下，填补了其中的典型成本控制过程已经没什么可说的，例如在选择阶段的生产信息手段。在其他情况下，信息系统的问题提供了一个总体框架和成本控制问题，例如提供一个讨论的具体情况，建立了对信息的需求。最后，在还有一些情况下，信息系统的覆盖面提供了手头上的问题，例如不同的角度，确保了信息的使用。在这些情况下，我们认为，信息系统集成材料可以丰富典型的成本控制过程，并将使成本控制系统表现更加逼真。

出处：[美]迈克尔J 金兹伯格，《信息系统和成本控制》，会计教育，2004（10）：75-84.

零售企业营销策略中英文对照外文翻译文献

零售企业营销策略中英文对照外文翻译文献(文档含英文原文和中文翻译)

译文： 零售企业的营销策略 Philip Kotlor 今天的零售商为了招徕和挽留顾客，急欲寻找新的营销策略。过去，他们挽留顾客的方法是销售特别的或独特的花色品种，提供比竞争对手更多更好的服务提供商店信用卡是顾客能赊购商品。可是，现在这一切都已变得面目全非了。现在，诸如卡尔文·克连，依佐和李维等全国性品牌，不仅在大多数百货公司及其专营店可以看到，并且也可以在大型综合商场和折扣商店可以买到。全国性品牌的生产商为全力扩大销售量，它们将贴有品牌的商品到处销售。结果是零售商店的面貌越来越相似。 在服务项目上的分工差异在逐渐缩小。许多百货公司削减了服务项目，而许多折扣商店却增加了服务项目。顾客变成了精明的采购员，对价格更加敏感。他们看不出有什么道理要为相同的品牌付出更多的钱，特别是当服务的差别不大或微不足道时。由于银行信用卡越来越被所有的商家接受，他们觉得不必从每个商店赊购商品。 百货商店面对着日益增加的价格的折扣店和专业商店的竞争，准备东山再起。历史上居于市中心的许多商店在郊区购物中心开设分店，那里有宽敞的停车场，购买者来自人口增长较快并且有较高收入的地区。其他一些则对其商店形式进行改变，有些则试用邮购盒电话订货的方法。超级市场面对的是超级商店的竞争，它们开始扩大店面，经营大量的品种繁多的商品和提高设备等级，超级市场还增加了它们的促销预算，大量转向私人品牌，从而增加盈利。 现在，我们讨论零售商在目标市场、产品品种和采办、服务以及商店气氛、定价、促销和销售地点等方面的营销策略。 一、目标市场 零售商最重要的决策时确定目标市场。当确定目标市场并且勾勒出轮廓时，零售商才能对产品分配、商店装饰、广告词和广告媒体、价格水平等作出一致的决定。如沃尔玛的目标市场相当明确：

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

市场营销策略论文中英文资料对照外文翻译

市场营销策略 1 市场细分和目标市场策略 具有需求，具有购买能力并愿意花销的个体或组织构成了市场。然而，在大多数市场中，购买者的需求不一致。因此，对整个市场采用单一的营销计划可能不会成功。一个合理的营销计划应以区分市场中存在的差异为起点，这一过程被称为市场细分，它还包括将何种细分市场作为目标市场。 市场细分使公司能更加有效地利用其营销资源。而且，也使得小公司可以通过集中在一两个细分上场上有效地参与竞争。市场细分的明显缺点是，其导致了比单一产品、单一大市场策略更高的生产和营销成本。但是，如果市场细分得当的话，更加符合消费者的需求，实际上将生产更高的效率。 确定目标市场有三种可供选择的策略，它们是统一市场、单一细分市场和多重细分市场。统一市场策略即采取一种营销组合用到一个整体的、无差异的市场中去。采取单一细分市场策略，公司仍然仅有一种营销组合，但它只用在整个市场的一个细分市场中。多重细分市场策略需要选择两个或更多的细分市场，并且每个细分市场分别采用一种单独的营销组合。 2 产品定位 管理者将注意力集中于一种品牌，并以恰当的方式将其与类似的品牌相区分，但这并不意味着该品牌就一定能够最后赢利。因此，管理者需要进行定位，即塑造与竞争品牌和竞争对手的其他品牌相关的自我品牌形象。 市场营销人员可以从各种定位策略中加以选择。有时，他们决定对某一特定产品采用一种以上的策略。以下是几种主要的定位策略： 2.1与竞争者相关的定位 对一些产品来说，最佳的定位是直接针对竞争对手。该策略特别适用于已经具有固定的差别优势或试图强化这种优势的厂商。为排挤微处理器的竞争对手，Intel公司开展了一项活动使用户确信它的产品优于竞争对手的产品。公司甚至为电脑制造商出钱，让它们在自己的广告中带上“Intel Inside”标志。作为市场领导者，可口可乐公司推出新产品并实施其市场营销策略。同时，它密切注视百事可乐公司，以确保对主要竞争对手的任何一次巧妙、有效的营销举措采取相应的对策。 2.2 与产品类别和属性相关的定位 有时候，公司的定位策略有必要将自己的产品与其类别和属性相联系（或相区别）。一些公司尽力将其产品定位在期望的类别中，如“美国制造”。用一句某顾问的话来说，“当你说‘美国制造’的时候，有一种强烈的感情因素在吸引着你”。因此，一家名为Boston Preparatory的规模不大的运动服制造商正在运用这种定位策略，以期胜过那些并非所有产品都在美国制造的势力强大的竞争对手如Calvin Kiein和Tommy Hilfiger。 2.3 通过价格和质量定位 某些生产者和零售商因其高质量和高价格而闻名。在零售行业，Saks Fifth Avenue和Neiman Marcus公司正是定位于该价格—质量策略的。折扣店Target Kmart则是定位于该策略的反面。我们不是说折扣商店忽视质量，而是说它们更加强调低廉的价格。Penny's公司努力—并且大多获得了成功—通过升级高级服装线和强调设计者的名字将其商店定位于价格—质量策略上。 “品牌”一词是个综合性的概念，它包含其他更狭义的理解。品牌即一个名称和（或）标志，用以识别一个销售者或销售集团的产品，并将之与竞争产品相区别。 品牌名称由能够发音的单词、字母和(或)数字组成。品牌标志是品牌的一部分，它以符号、图案或醒目的颜色、字体的形式出现。品牌标志通过视觉识别，但当人们仅仅读出品牌名称的时候，品牌标志并不能够被表达出来。Crest、Coors、Gillette都是品牌名称。AT&T由醒目的线条构成的地球以及Ralph Lauren's Polo的马和骑手是品牌标志，而Green Giant（罐装冷冻菜蔬产品）和Arm&Hammer（面包苏打）既是品牌名称又是品牌标志。 商标是销售者已经采用并且受到法律保护的品牌。商标不仅包括品牌标志，如许多人所认为的那样，也包括品牌名称。1946年的The Lanham Art法案允许厂商向联邦政府注册商标，以保护它们免受其他厂商的使用或误

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,

外文文献(市场营销策略)

Marketing Strategy Market Segmentation and Target Strategy A market consists of people or organizations with wants,money to spend,and the willingness to spend it.However,within most markets the buyer' needs are not identical.Therefore,a single marketing program starts with identifying the differences that exist within a market,a process called market segmentation, and deciding which segments will be pursued ads target markets. Marketing segmentation enables a company to make more efficient use of its marketing resources.Also,it allows a small company to compete effectively by concentrating on one or two segments.The apparent drawback of market segmentation is that it will result in higher production and marketing costs than a one-product,mass-market strategy.However, if the market is correctly segmented,the better fit with customers' needs will actually result in greater efficiency. The three alternative strategies for selecting a target market are market aggregation,single segment,and multiple segment.Market-aggregation strategy involves using one marketing mix to reach a mass,undifferentiated market.With a single-segment strategy, a company still uses only one marketing mix,but it is directed at only one segment of the total market.A multiple-segment strategy entails selecting two or more segments and developing a separate marketing mix to reach segment. Positioning the Product Management's ability to bring attention to a product and to differentiate it in a favorable way from similar products goes a long way toward determining that product's revenues.Thus management needs to engage in positioning,which means developing the image that a product projects in relation to competitive products and to the firm's other products. Marketing executives can choose from a variety of positioning strategies.Sometimes they decide to use more than one for a particular product.Here are several major positioning strategies:

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.

市场营销策略外文文献及翻译

市场营销策略外文文献及翻译 Marketing Strategy Market Segmentation and Target Strategy A market consists of people or organizations with wants,money to spend,and the willingness to spend it.However,within most markets the buyer' needs are not identical.Therefore,a single marketing program starts with identifying the differences that exist within a market,a process called market segmentation, and deciding which segments will be pursued ads target markets. Marketing segmentation enables a company to make more efficient use of its marketing resources.Also,it allows a small company to compete effectively by concentrating on one or two segments.The apparent drawback of market segmentation is that it will result in higher production and marketing costs than a one-product,mass-market strategy.However, if the market is correctly segmented,the better fit with customers' needs will actually result in greater efficiency. The three alternative strategies for selecting a target market are market aggregation,single segment,and multiple segment.Market-aggregation strategy involves using one marketing mix to reach a mass,undifferentiated market.With a single-segment strategy, a company still uses only one marketing mix,but it is directed at only one segment of the total market.A multiple-segment strategy entails

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

网络营销策略外文文献翻译

文献出处：Guzzo T, D’Andrea A, Ferri F, et al. Evolution of Marketing Strategies: From Internet Marketing to M-Marketing[C]//On the Move to Meaningful Internet Systems: OTM 2012 Workshops. Springer Berlin Heidelberg, 2012: 627-636. 原文 Evolution of Marketing Strategies:From Internet Marketing to M-Marketing Tiziana Guzzo, Alessia D’Andrea, Fernando Ferri, and Patrizia Grifoni 1 Introduction Marketing is “the process which creates, communicates, delivers the value to the consumers, and maintains the relationship with consumers. It generates the strategy that underlies sales techniques, business communication, and business developments. It is “an integrated process through which companies build strong consumers relationships and create value for their consumers and for themselves” Marketing strategies have a long history and mainly interested economists and sociologists. The wide use of Internet, pervasiveness of social networks and the evolution of mobile devise are implying a wider involvement of interdisciplinary competences enlarging the interest toward ICT competences. This paper is to describe the evolution of marketing strategies from the advent of the Web (Internet Marketing) - through the advent of Social Networks (Marketing 2.0) - to the evolution of Mobile Social Networks (M-marketing). In particular, the paper analyses the use that Italian people make of mobile devices and the user perception and acceptance of M-marketing.