成本管理外文文献及翻译
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
Management. Most companies have a common phenomenon, that is, to
rely on finance staff to manage costs. In the implementation of Cost Management process,
some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.
(B) Cost Management obsolete
First of all, from a Cost Management in general and ways of looking at, not really
formed, the system's Cost Management methodology, from speaking, we have
proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology
in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the
survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.
Finally, from a Cost Management tool to see, even though some enterprises to
enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business
further enhance the level of Cost Management, it is difficult to meet the modern Cost
Management of cost Information provided by the timeliness, comprehensiveness,
accuracy requirements.
(C) the cost Information, a serious distortion of
In China, there are a considerable number of enterprises there is
the cost of the case Information is untrue, and this situation is
getting worse. Cost Information
distortion is mainly caused by the following reasons:
First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct
labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost
information to enable enterprises to operate the mistake of choosing the direction of products.
Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve
improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment
of the main mistakes
Cost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a
finance officer for a small number of managers patents, that the
cost-effectiveness should be handled by business leaders and finance
staff and to all workshops, departments, teams and groups of workers
only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the
Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.
Second, strengthen enterprise Cost Management measures
Cost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:
(A) the introduction of new ideas - the use of strategic Cost Management
Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes
from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an
advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management
thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized
approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to
constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management
The content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be
comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost
changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.
2, establish the concept of cost-effectiveness, cost forecasting and decision-making levels
Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's overall effectiveness
should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.
3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, increase scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cost to go to facilitate enterprises to the
correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thinking, and arouse people's
intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.
(C) the introduction of advanced Cost Management - activity-based costing and
cost-planning method
Since the cost of the early 20th century inception, he has appeared
'standard cost', 'budget control', 'difference', 'cost-of-state
analysis', 'variable cost method', 'volume-profit analysis',
'responsibility accounting', etc. a series of traditional cost
accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects,
thus creating an activity-based costing and cost-planning method. 1, Activity-Based Costing
Activity-Based Costing is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center
of the business 'operational procedures' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and marketing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises
in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage.
2, cost planning method
The cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target
cost = expected market price - target profit. (2) product design stage the cost of
squeezing. This process can be expressed as the cost of the
'Settings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - ... ...', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control
management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market.
(Iv) computer technology in Enterprise Cost Management
At present, the computer is an indispensable tool for economic life, to modern information technology-based Cost Management Cost Management information system
has become a symbol of modernization.
1, the software application
LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts processing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementation of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software.
2, the application of
The network has a strong scalability, enables the sharing of resources, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achieve Cost Management
objectives.
(E) to take measures to ensure cost-effective information
Companies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a
certain extent, the accounting and other information to ensure true and reliable. For example, a good internal control system, required documents must be recorded against previous audit, the certificate of transfer must follow certain procedures, to the reconciliation table cards and checking accounts. Through these means of control, it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.
Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel, in the generation and provision
of relevant information,
on one hand to enhance the legal awareness, on the one hand to enhance the sense of moral self-discipline, strengthen the moral sense
of responsibility and sense of responsibility to maintain professional conscience, economic objectives of enterprises and managers to enhance the double moral standards. In addition to strengthen the market
research and information feedback in the Cost
Management applications. Information as a business activity is an important factor in the cost management an integral part of. With economic development, enterprise cost management level, with the development of the situation can improve, operation can proceed smoothly, to a large extent also depends on the level of the cost of feedback.
Therefore, the enterprise cost management must also adapt to this objective, continually improve the level of information management, seize the opportunity to truly become the strong market competition.
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X X X 个人简历
个人资料
姓名:xxxx 婚姻状况:未婚
出生:1987-06-24 政治面貌:团员
性别:男民族:汉
照片学位:本科移动电话:
专业:英语电子邮件:
地址:
教育背景
2006.9-2010.6 吉林工程技术师范学院-----外国语言文学系
主修课程
大学英语精读，大学英语泛读，英语口语，英语听力，英语写作，英语口
译，翻译学，词汇学，语法学，英美概况，英国文学，美国文学，语言学，本科阶段主修
日语，中外名胜。
特长及兴趣爱好
除了有专业的英语方面知识外，我在校生活部工作一年, 在系宣传部和秘书处各工作一年。为全面发展，大三上学期，我加入系文学社，参于了我系《心韵》杂
志的创刊和编辑工作。在这些活动中锻炼了我的领导和团队协作能力，学会了更好的与人相处，这些在我以后的工作中一定会有很大的帮助。
计算机能力
能熟悉使用Office工具以及Photoshop、Flash等软件。
获国家计算机二级等级资格证书。
外语水平
通过英语专业四级考试，能熟练进行听说读写译。
奖励情况:
2007-2008 优秀学生会干部 2008,07 师生合唱比赛一等奖普通话水平测试等级证书
英语专业四级证书
自我评价
X X X 个人简历
个人资料
姓名: 婚姻状况:未婚
出生: 政治面貌:团员
性别: 民族:汉
学位: 移动电话:
专业: 电子邮件:
地址:
教育背景
2006.9-2010.6 吉林工程技术师范学院-----外国语言文学系
主修课程
大学英语精读，大学英语泛读，英语口语，英语听力，英语写作，英语口译，
翻译学，词汇学，语法学，英美概况，英国文学，美国文学，语言学，日语，中外
名胜。
能力及特长
这要写你明你有什么样的能力及经验，最重要就是告诉用人单位，你会做什么, 计算机能力
能熟悉使用Office工具以及Photoshop、Flash等软件。获国家计算机二级
等级资格证书。
外语水平
通过英语专业四级考试，能熟练进行听说读写译。
奖励情况
2007-2008 优秀学生会干部 2008,07 师生合唱比赛一等奖
普通话水平测试等级证书
英语专业四级证书
实习经验(或实践经验或兼职经验)
这里写上你的实习经验或实践经验或兼职经验等信息吧，标题自己起一个贴切的。
自我评价
本人性格开朗、稳重、有活力，待人热情、真诚。工作认真负责，积极主动，
能吃苦耐劳。有较强的组织能力、实际动手能力和团体协作精神，能迅速的适应各
种环境，并融入其中。我不是最优秀的，但我是最用功的;我不是太显眼，但我很踏实;希望我的努力可以让您满意。
这里不要照抄哦，不会写自我评价的朋友，你可以访问http 这里有很多自我评价范文可以参考。(按住键盘的CTRL键，再用鼠标点链接就可以直接打开网站，不用复制到浏览器的。)本人性格热情开朗、待人真诚，
善于沟通，应变能力较强。懂得珍惜拥有的一切。
B内张型鼓式制动器
C湿式多片制动器
D浮钳盘式制动器
289.零配件市场上的主要价格形式(ABC) A厂家指导价
B市场零售价
C配件厂价格
290.油漆出险桔皮皱，即表面不光滑，可能的原因( D ) A涂装间通风国强B稀释剂干燥速度过快
C稀释剂干燥速度过快慢
D一次喷涂过厚
291.汽车的动力性能包括(ACD)
A最高车速
B平均车速
C加速时间
D能爬上的最大坡度
292.《车险定损核价运作规范》规定事故车辆修复费用包括(ABCD)
A事故损失部分维修工时
B事故损失部分需更换的配件费
C残值
D税费
293.车辆全损或推定全损案件，在确定损失前，应该了解(ABD)汽车信息
A了解车辆购置时间、价格
B取得车辆的购置发票或其他证明
C了解车辆的购置渠道
D了解车辆的所有人
294.机动车电器故障引起火灾的主要原因有(BC) A电瓶故障
B线路故障
C电器元件故障
D日光聚集
295. 《车险定损核价运作规范》规定对残值处理的原则(AB)B
A所有残值归被保险人所有，保险人在维修费中扣除
B事故车辆更换的配件由保险人收回后不计入残值之内 C所有配件必须折旧卖给被保险人
D所有配件必须折旧卖给维修厂或废品收购站
296.从火灾原因调查的角度，汽车火灾的原因分(ABCD) A机械故障类(如发动机过热)
B电器类(线路老化短路)
C人为类(纵火)
D交通事故类(碰撞、倾覆、货物引起)
297.对汽车整车进行测量非常重要的平面(D)? A基本面
B中心面
C零平面
D下平面
298.机械配件的基本维修原则(ABCD)
A超过配合尺寸，通过加工也无法得到装配技术要求 B变形通过矫正无法保证使用性能和安全技术要求 C断裂无法焊接或焊接后无法保证使用性能和安全技术要求 D转向等涉及到安全的所有发生变形的配件
299.被保险人可依据哪些有效证明作为领取赔款的凭证(A)AC A居民身份证B有效驾驶本
C户口薄
300..驾驶员未取得驾驶资格包括哪些情况(ABCD)ABC A无驾驶证
B驾驶车辆与准驾车型不符
C公安交关部门规定的其他属于非有效驾驶的情况 D驾驶证丢失
301.车险网上理赔系统录入的要求有哪些(ABCDE) A查勘时间照片最佳大小为60-80k
B扫描仪设置方档最佳大小100-150k
C索赔申请书应当由当事驾驶员在第一时间亲笔填写 D车损照片的拍摄必须符合《车险定损核价运作规范》的相关规定 E驾驶证，行驶证应尽量在查勘环节第一时间采取原件拍摄
判断题
1. 185/65R14，其中R代表Radial:表达轮胎纹络为放射状的又称“子午
线”(?)
2. 检查安全气囊系统故障时，必须先拆下蓄电池负极，再使用仪器读出故障代码。(×)
3. 路面附着性能越好，汽车抗热衰退性能越好。()
4. 废气再循环的作用是减少HC、CO和NOX的排放量(×)