评估成本控制系统[文献翻译]

原文：

Assessment of cost control systems

The most important function that facilitates construction organizations to accomplish profit maximization is cost control. However, the absence of a well established cost control system has caused failures to many Thai contractors especially during the current economic recession period. To comprehensively understand cost control systems in practice, this study theoretically assessed effectiveness as well as the deficiencies of the 'traditional' systems the 'effective' systems. In addition, by contrasting what are found in 'effective' systems but not found in 'traditional' systems, critical attributes most contributing to the systems' successfulness were identified so that the improvement steps can be suitably prioritized. The validated findings indicated remarkable contrasts between 'traditional' and 'effective' systems. Two critical aspects, including advancement of cost control framework and systematic participation of site personnel in cost control, were found to be the major differences. Interestingly, similar conditions were encountered in various countries such as Greece, Pakistan and Australia; hence suggestions from this study could be internationally useful.

In actuality, contractors perceive cost control as a pre-requisite factor towards profit maximization. An unprecedented growth in the Thai construction industry since the late 1980s had rotated the market to be the contractors' in which high profit margin could be facilely accommodated in bid quotation. A roll of forthcoming projects continually offered and contracted without intermission thus allowed contractors to luxuriate in advanced payment and credit from suppliers. This healthy cash flow situation, unfortunately, could be predominant over real profit materialization. Actual symptoms of unsystematic cost control in most Thai construction companies have been concealed until apparent recession

of the economy in 1997. Severe declination of the Thai GDP and construction growth rates shown has given rise to business failures in many organizations. Equally worse, for the others surviving, extremity of nightmares in the ultimately low-demand market is still unpredictable.

Cost control system

Despite extensive literatures reviewed in cost control, an integrated view of the system was not portrayed. The system functions were mostly discussed in isolated fashion, for instance, estimating budgeting, monitoring and analysing, and reporting. Furthermore, most previous research works concentrated more on theoretical concepts rather than operation in the real-complicated environment.

Applying a synergetic approach, the integrated view of the cost control system is proposed to enhance value of past efforts. As a main framework, the cost control system in this paper is defined as a kind of information system that aims to provide management with timely and accurate cost information so that timely proper corrective actions can be taken. In addition, management information can be stored in a historical database and, in turn, serves as a feedback for future estimation. The system consists of three main parts, namely, cost control framework, cost control functions and management information.

To solidify a specific set of objectives, a pre-survey of existing cost control systems in Thai large-scale construction organizations was primarily conducted. A contact list of the top 100 organizations in terms of turnover was achieved through collaboration with the Thai Contractors Association (TCA). Each contract ever handled by these organizations covers a project area equivalent to over 30000 or has approximate value of more than 100 million Baht (3 million $US). Introductory letters were sent to the top 100 contractors requesting assistance on the preliminary survey of their cost control systems. Telephone interviews were followed up. Two focal points regarding the recent development of cost control

system and the system's ability to indicate the on-going cost status of each work item were investigated.

The result elaborated indicated that the cost control systems in most organizations have not been changed much from the past. Out of 100 organizations, only five have initiated a development plan and only two of them have successfully implemented their cost control systems. Based upon this finding, two types of the system can be categorized. First, the 'traditional' system, commonly found in most organizations, is the system that has never been seriously developed and implemented. Secondly, the 'effective' system is the system that has been seriously and continuously improved until management information that facilitates decision making for timely and proper corrective actions as well as estimating process in future projects can be obtained. This type of system, unfortunately, is exceptionally found in a few organizations.

Objectives

To achieve better understanding of how the existing systems in real practices are being operated and thereby formulate focal aspects for improvement, the specific objectives of this paper were to: ? Conduct a compa rative assessment between 'traditional' and 'effective' cost control systems in accordance with the integrated system view including cost control framework, cost control functions and management information.

? Identify critical attributes that most contrib ute to the system successfulness by contrasting what are found in 'effective' systems but not found in 'traditional' systems.

Methodology

Qualitative research, particularly 'case study', that persuades through rich depiction and strategic comparison across cases (Firestone, 1987), was chosen as the key methodology in this study. For cases sampling, the 'theory based' and 'typical case' strategies proposed by KUZEL (1992)

and Patton (1980) was ground for selecting the cases of 'effective' and 'traditional' cost control systems, respectively. Besides, the 'multiple case' strategy (Yin, 1991) that can add confidence to findings was also applied. Because of the classified nature of cost information, most organizations, unfortunately, were reluctant to allow researchers an in-depth investigation. Two organizations that qualified as 'traditional' systems were volunteers and the two organizations that qualified as 'effective' systems were persuaded to participate in the assessment. The profiles of the sampled organizations are shown in Table 2. It should be noted that the names of the cases have been changed by randomly assigned the sequence A, B, C, D for confidentiality and unbiased analysis.

Measure identification and system assessment

Based on the integrated view of the cost control system shown in, this section selectively elaborates substantial aspects and essence of each component, thereby identifying measures that enable system evaluation. To maintain continuity, comparative discussion of the assessed results among the four cases is also presented. This section consists of two main parts including (1) cost control framework, and (2) cost control functions and management information.

Cost control framework

This part consists of three substantial factors, namely Work Breakdown Structure (WBS), Cost Code and Earned Value Concept. The essence of these factors was widely discussed by many researchers. It is well accepted that these factors must be appropriately employed as a critical frame for cost control system. With well-established framework, management can systematically manage the project in small manageable fashion and will not be overwhelmed by information explosion during construction phase. A pattern of proper cost control framework is illustrated

Work breakdown structure

A task-oriented family tree of activities widely known as WBS is indispensable for project cost control. Unemployment or improper design of this structure can cause a chain of deficiencies in all cost control functions. Commencing with estimating and budgeting, work items may be duplicated, overlooked, or shelter inadequate details. This ineffective control reference, therefore, cannot be served as a guideline for systematic monitoring as well as comprehensive analysing. Finally, an evaluation of project outcome and establishment of historical cost data can also be ineffective.

Systematic structure

The project must be partitioned into manageable elements of work for which budgets and expenditures can be systematically controlled. Formation of the WBS must begin by subdividing, or partitioning the project objective into successively smaller work elements until the lowest level to be reported on or controlled is reached.

Compliance with accounting code

When an accounting system is integrated within the cost control system, not only data processing can be substantially speeded up but also many frauds can be avoided. For instance, the account payable checking system can directly verify whether invoices of each work item are still under-budget and should be paid or not. Furthermore, account reports generated at head office and job cost reports generated at site can be crosschecked for ensuring accuracy.

Cost status

If the company employs the earned value concept, cost status at a given progress can be identified. The cost status can be defined as Cost status = earned value — total actual expenditure used to accomplish a given earned progress; when (Positive value = underrun, negative value = overrun), and Earned value = budget unit price x actual quantity in place

By identifying the cost status, management gains an insight on whether and how much, at a given progress, the total actual expenditure of each item has been over or under the established budget. At a given progress, the cost status can be identified before the finishing of the work item so that timely proper corrective actions can be taken before being too late. Significantly, an effective report format should contain both: (1) comparison among actual quantity in place or percent progress, budget and total actual expenditure that is used to accomplish the earned progress, and (2) calculated earned value and cost status.

Cost control functions

Referring to the previous part, the assessment of the control framework probably enables the author to summarize effectiveness as well as deficiencies of each audited system. However, to acquire more confidence and a richer picture, assessment of each control function has to be taken into account. Subjected to research constraints, efforts spent in this section did not try to cope with all excessive detail in real practices, yet it valuably covers all critical aspects.

This part broke down into seven sub-sections consisting of one supported function estimating and six functions for cost control budgeting, monitoring, analysing, reporting, corrective action, and post-evaluating. The cost control function breakdown structure shown illustrates major components in each function.

Advancement of cost control framework

The results indicated that control framework applied in the 'effective' system incorporated more advanced theoretical framework than the 'ineffective' system. Three critical advancements were found to be successful contributions for effective system functions. First, one integrated control frame (WBS and CBS) sheltering adequate level of detail facilitates monitoring of actual expenditures of each work item in terms of activity progress. Secondly, incorporated with application of the

earned value concept, cost status can be identified before finishing of each work item, thus allowing timely and proper corrective actions. Thirdly, the integration of an accounting system within the cost control system not only substantially synchronizes on-site and head office data transferring but also ensures accuracy and consistency of the control mechanism.

Systematic participation of site personnel in cost control

Another critical difference between 'effective' and 'ineffective' systems is systematic participation of site personnel in cost control. The 'effective' system involving participation of project manager (site) in the decision for budget allocation enables in achieving a realistic budget and transferring the goals of the company to on-site management. Then, clarity of site responsibilities in monitoring, analysing and reporting the cost status do motivate site personnel to consciously exercise corrective actions on daily basis.

In view of the whole system, the results of the case studies clearly showed that both organizations with 'ineffective' control framework also do not encourage the site participation programme. Practically, the head office does not let site personnel know the budget and assigns them control only in terms of quantity. For cost monitoring, analysing and reporting, the responsibility is taken by accountants who can generate information based on bills and invoices. As a result, the generated cost information cannot reflect the real on-site situation and cannot provide great benefits to management to take proper and timely corrective actions. On the other hand, the others with 'effective' control framework also have systematic participation of site personnel in cost control, which undoubtedly contributes to the goal achievement. To improve the 'ineffective' system, the first appropriate pace would fall in advancing the cost control framework. After this advancement is significantly improved, the concentration can be switched to the systematic

participation of site personnel in cost control so that a more effective system can be achieved.

Although this study has focused on cost control practices in Thailand, a developed theoretical assessment framework would be of use to the international community. In addition, common practices have been interestingly found in various countries. Earned value concept has not been applied in Greek construction organizations. Pakistani construction companies collect feedback data only through monthly cost bills. The lack of any truly site-based control system was significantly found in Australia. It is apparent that conditions in these countries are still very much near the Thai, therefore, the suggestions of this study would be widely applicable. However, to confidently generalize these findings, more case studies in different countries need to be undertaken.

Source:Reinhardt,2001.“Engineering,Construction and Architectural Management.” Harvard business review”. August.pp.368-380.

译文：

评估成本控制系统

成本控制最重要的功能是有利于施工组织完成利润最大化。然而，一个完善的成本控制体系情况下会造成故障，尤其是许多泰国承包商在目前的经济衰退时期。全面理解成本控制在实践中这项研究在理论上的有效性，以及评估“传统”系统与“有效”系统的不足之处。此外，通过对比发现是有效的系统而不是传统的系统的最重要属性，促进了系统成功制度的改进措施以便能够找到适当的优先。有效的调查显示“传统”系统和“有效”系统的反差显著。两个重要方面，其中包括进步的成本控制框架和现场人员参与成本控制系统，被认为是最主要的差异。有趣的是，在相同条件下，不同的国家都有如希腊，巴基斯坦和澳大利亚的遭遇。因此，该研究建议对国际也是有用的。

实际上，承建商认为成本控制是实现利润最大化的先决条件。在泰国建筑行业空前增长的20世纪80年代后期以来，市场的承包商高利润率可以容纳投标报价。即将推出的项目，不断提供并经中场从而允许承建商签约奢侈的先进供应商付款和信用。不幸的是，在这种健康的现金流动情况下，实际利润可能超过物化为主。泰国建筑公司一直在隐瞒成本控制的无系统症状，直至经济于1997年明显衰退。严峻的泰国国内生产总值的增长率在许多组织显示建设已经引起了商业上的失败。同样糟糕的是，其他幸存下来的，最终的噩梦在低需求市场仍难以预料。

成本控制系统

尽管有很多的文献讨论成本控制，但没有综合考虑系统的方法。主要论述了系统功能的孤立方式，例如，估计，预算，监测，分析和报告。此外，过去大多数集中在研究工作理论方面的概念，而不是实际运行环境。

成本控制系统的综合考虑是使用一种协同方法以期望提升过去努力的价值。在本文中，以往的努力作为主要的成本控制体系框架被定义为一种信息系统，旨在为管理提供及时、准确的成本信息以便及时采取适当的纠正措施。此外，管理信息系统可以被存储在一个历史数据库里，同样作为反馈为将来的评估奠定基础。该系统主要由三个主要部分组成，即成本控制框架、成本控制功能和管理信息。

巩固一套特定的目标，在泰国一个大型施工组织调查现有的成本控制系统的活动。一个100强的组织按照合作取得的成交量是泰国承包工程商会。每一份合约曾经由这些组织涵盖了工程占地面积相当于超过30万平方米或有大约值超过100万泰铢（300万美元）。介绍信件被寄给百强承包商请求协助初步调查其成本控制系统。电话面试进行随访。两个重点对近年来发展的成本控制系统和系统的能力成本状态显示项目的各项工作中应注意的问题。

结果表明，阐述了成本控制系统在过去的大多数组织中都没有太多改变。在一百个组织中，只有五个已经发动一场发展计划，他们当中只有两个人成功落实了自身的成本控制系统。基于这一发现，系统可以分为两种不同类型。第一，传统的系统普遍存在于大多数机构，是系统从来没有发展和实施。其次，有效系统的制度是严格的，为适当及时的矫正行动不断提高到管理信息辅助决策，以及估算流程可获得未来的计划。这种类型的系统，不幸的发现在一些特别的组织。

目标

为了达到更好的理解现有系统在现实中的实践，从而在操作改进方面制定重点，本研究的目的在于测定：

?进行比较评价“传统”和“有效”之间成本控制系统按照集成系统观点包括控制框架、成本控制功能和管理信息。

?识别重要属性最有助于系统中通过对比发现“有效”的系统而不是发现“传统”的系统。

方法

在本研究中，通过丰富的刻画和战略比较来说服的质性研究，特别是“案例研究”（费尔斯通，1987年），被选中作为核心方法论。对于案例样本，巴顿（1992年）所推崇的“基于理论的”和“典型的”案例策略，是分别选择“有效”和“传统”的成本控制系统的有效方法。此外，“多重个案”战略（阴，1991年）也适用可以增加结果信心。不幸的是大多数机构成本信息分类的性质不愿意让研究人员深入的调查。两个组织系统的传统资格和两个志愿者组织系统的有效资格人参与评估。应该指出的是，该名称案件已经随着时间的改变而改变，随机序列甲、乙、丙、丁保密和不带偏见的分析。

成本识别和评估测量系统

基于成本控制系统集成，本节有选择地阐述了重大方面和各个组件的本质，从而确定措施，产生评估系统。为保持连续性，其中四宗个案的评估结果对比讨论并给出。本节包括两个：（1）成本控制框架的主要部分，（2）成本控制功能和管理信息。

控制框架

这部分包括三个实质性的因素，即工作分解结构，成本代码和赢得值的概念。这些因素的本质受到不少学者的广泛讨论。这是一个很好的承认这些因素是使用成本控制系统的关键。良好的框架、能够系统化的管理这个项目，一种适当的成本控制框架不会被淹没在施工阶段。

工作分解结构

一个任务型家族树结构的活动被广泛称为必需的项目成本控制。失业或结构设计不当引起连锁中存在所有的成本控制功能。从工作和预算，估计物品可以被复制、忽视或不足的细节。这无效的控制参考，因此不能作为指导方针对系统监测以及综合分析。最后，评价结果和建立项目的历史成本数据也可能无效。

系统结构

该项目必须进行分区管理纳入工作的预算和支出的可控制系统元素。结构的形成必须首先细分或分割成更小的工作内容，先后到最低水平，项目的目标是报告或控制。

遵守会计代码

当会计制度是在成本控制系统集成，数据处理不仅可以大大加快速度，也可以避免许多的欺诈行为。例如，该帐户支付系统可以直接核对检查是否每个工作项目发票仍在预算，应缴纳或者未缴。此外，总行和工作成本在现场产生的报告生成帐户报告可以确保准确性。

成本地位

如果公司雇员赢得值观念、成本状态在给定时能被确认。成本状态可以被定义为成本状态=挣值-实际总开支用于完成一个给定的收入进度（正值=溢，负价值=溢出），并获得价值=预算单位价格×实际数量制订确定成本状况，在某一特定的进度管理的收益是否多少，每个项目的实际总支出超过或低于既定的预算。在给定的进度，成本状况可以发现之前的工作项目，以便及时适当的矫正行为之前必须采取的整理。值得注意的是，一个有效的报告格式应当载有：（1）比较

到位或百分比进度，预算和实际总开支是用来取得进展的实际完成数量（2）计算挣值和成本状况。

成本控制功能

前面部分指的是控制框架的评估中可能使作者总结效果，同时在每一个审计系统也存在缺陷。然而，为了获得更多的自信和更丰富的图片，评估每个控制功能是管理信息必须考虑的内容。受研究约束的条件下，并没有尝试过努力花在这部分，以应付一切过多的细节在现实的实践，然而它涵盖了所有关键方面。

这部分破裂分为七个小节组成的一个支持功能-估算-六大功能的成本控制预算编制，监测，分析，报告，纠正措施和后评价。成本控制功能细分结构主要显示了每个功能。

进步的成本控制框架

结果表明：控制框架应用于“有效”系统合并在先进的理论框架。三种关键的进步被发现是成功的贡献进行“有效”系统的功能。首先，一个完整的控制框架结构如哥伦比亚广播公司有足够的细节水平促进活动进度监控每项工作的实际支出项目。其次，结合应用赢得值观念、成本状态可以完成之前确定项目的各项工作，从而及时正确的纠正措施。第三，整合一个企业的会计系统在成本控制系统中不仅大大实现现场和总公司转移，还能够保证数据的准确性和一致性的控制机制。

参与成本控制系统的工作人员

另外一个重要区别“有效”和“无效”的系统是系统参与现场工作人员的成本控制。“有效”的系统包括参与项目经理（地点）决定的预算分配实现一个现实的预算和转移公司的目标。然后，每天清晰的现场监测，分析和责任成本状况报告激励现场人员有意识地纠正措施。

整个系统的看法，案例研究的结果清楚地表明，“无效”控制框架对这两个组织也没有鼓励现场参与方案。实际上，总行让现场工作人员不知道他们的预算和分配控制只在数量上。出于成本的监测，分析和报告，由会计师的责任是采取谁可以生成信息基础上的帐单和发票。因此，生成的成本信息不能真实反映现场的情况，不能提供巨大的利益，管理要采取适当和及时的纠正措施。另一方面，“有效”控制框架的其他人也有系统的成本控制，这无疑有助于实现目标的现场工作人员的参与。为了改善“无效”系统，第一个合适的步伐将推进成本控制的

框架。在此之后的进步是显着提高的，可以切换到现场人员在成本控制系统的参与，使一个更有效的机制得以实现。

虽然这项研究集中于在泰国的成本控制实践，发达的理论评估框架将使用于国际社会。此外，常见的行为在世界各国已有趣的发现。挣值的概念尚未应用于希腊的建设企业。巴基斯坦建筑公司收取的每月费用只有通过法案反馈数据。在澳大利亚发现对任何一个真正的网站为基础的控制系统明显缺乏。很明显，这些国家的情况仍然非常靠近泰国，因此，本研究的建议将得到广泛应用。但是，要自信地概括这些调查结果，在不同的国家需要更多的个案进行研究。

出处：莱因哈特，《评估成本控制系统》，工程、建筑与建筑管理，2001（8）：368-380.

成本控制文献综述

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成本控制【外文翻译】

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(3) 物流经营管理费用是指物流的计划、协调、控制等管理活动方面发生的费用，不仅包括现场物流经营管理费用，而且包括本部的物流经营管理费。3.企业物流运营成本的现状研究 《制造企业的物流成本管理》这本书，将我国企业物流运营成本的现状归结为一下三点： （1）物流运输成本高 李伊松和易华合写的《物流成本管理》中曾说过，运输在整个物流中占有重要地位，其成本要占物流总成本的35%-50%，占商品价格的4%-10%，所以运输费用的减少对物流总成本的节约具有举足轻重的作用。在实际运输过程中，返程或起程空驶、迂回运输、重复运输和运力选择不当等不合理运输都会导致额外费用和消耗，打打增加物流运输的费用。同时，我国的运输业也现存很多问题，其中公路运输的低效率已成为物流业整体运营水平低下的关键原因，低效率的公路运输也抬高了物流成本。 （2）物流库存成本高 我国工业产品库存历年积累的数万亿元巨额存量难以消化，同时新生库存增量没有得到根本遏制。《企业物流成本管理之我见》这本书就提出这样一个观点：库存成本过高已成为我国经济快速发展的一道障碍，它直接导致了经济节奏缓慢，运行质量变差、流通效率低下等种种恶果。 (3) 物流管理成本高 目前，我国物流业在管理上存在一些问题，也是企业物流成本偏高的原因。黎忠的《浅议如何降低物流成本》就将企业的物流管理成本存在的问题总结为一下几点：

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。

企业成本管理文献综述

企业成本管理控制理论文献综述 企业之间的竞争很大程度上是价格的竞争，而价格又取决于成本，甚至可以说，企业之间的竞争归根结底是成本竞争。传统的成本管理是适应大工业革命的出现而产生和发展的，但是，近几年来，企业环境的巨大变化（全球竞争力增强；生产与信息技术的提高；更关注于顾客；新的管理组织形式；企业的社会政治和文化环境的改变）已导致了成本管理实务的显着调整。[1]定 1.企业成本管理理论发展 1.1成本管理理论的空间范围：由制造成本到社会产品生命周期成本 据统计表明，产品的研发、制造、管理，销售和售后服务成本的比重如下：研发成本占55%、制造成本占16%、管理成本占8%、销售成本占15%、售后服务成本占6%，在这样的成本结构下，传统的成本核算和管理已不能传送准确合理的成本信息，而成本信息是企业高效管理所需的关键信息。因此，为达到成本管理的目标，成本内涵的拓展就必然成为当代成本管理的显着特征，也就是说，成本管理的空间范围由制造成本拓展到了社会产品生命周期成本。 1.2成本管理理论视野：由日常经营管理到战略成本管理 战略成本管理是通过战略性成本信息的提供与分析利用，以促进企业竞争优势的形成和成本持续降低环境的建立，是传统成本管理对竞争环境变化所作出的一种适应性变革，是当代成本管理发展的必然趋势。甚至可以说，现代成本管理体系以战略成本管理为理念指导，以价值链分析为基础，以作业成本法和成本企画为方法论指导，以全面质量管理为提高顾客价值的目标与保障的一个成本系统工程。 1.3成本管理理论的控制环节：从下游延伸至上游 被誉为现代成本管理理论的两朵奇葩的作业成本管理与成本企画，从中游和上游对成本实施“改善控制”与“革新控制”，与传统的从下游入手对成本进行“维持控制”形成鲜明对比。作业成本管理通过尽可能消除“不增值作业”，改进“增值作业”，优化“作业链”和“价值链”，达到最终增加“顾客价值”和“企业价值”的目的。作业成本管理是企业成本管理领域一项革命性变革。“成本企画”是日本人倡导的一种有助于达成高品质、多功能、低成本的成本管理方法，旨在企业策划、开发产品时，设定符合顾客需求的品质、价格、信赖性及交货期

成本管理外文文献及翻译-译国译民

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论蒙牛企业的成本控制管理 .、八、- 刖言: 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。”

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