企业可持续发展的成本控制外文文献翻译

文献信息：

文献标题：Cost control for business sustainability

国外作者：Cornel Gabriel Ni??a, Petru ?tefeaa

文献出处：Procedia - Social and Behavioral Sciences

发表日期：2014年5月

字数统计：英文2167单词，12692字符；中文3589汉字

原文网址：https://www.sodocs.net/doc/e611407397.html,/science/article/pii/S1877042814020382

外文文献：

Cost control for business sustainability Abstract A good reputation regarding social and environmental responsibility has benefits such as attracting and retaining high- quality employees, reducing environmental incidents and improving employee safety. Health improves productivity and lowers operating costs, enhancing the employee‘s image with customers and with socially-conscious investors with direct implication on market value and incomes (Atkinson, Kaplan, Matsumura, Young, 2012, pp: 33). As a result, cost accounting and cost control literature increasingly discusses and debates upon business sustainability.

The value contribution of this paper comes from a critical review of cost control functions, showing the need and opportunity to step up as a business sustainability tool. Also, the paper is describing the link between cost control and business sustainability.

The article stops at the conceptual level. Describing a successful tool for business sustainability, it needs an empirical research in order to identify all of its systemic aspects. Also, this paper is opening up a field of empirical research in management.

Keywords:Cost control, performance, value creation, business sustainability

1.Introduction

Sustainability is gaining increasing public attention and attracting greater debate. Also, during the last decade, and especially in the last few years, company stakeholders‘ expectations are including more and mo re social and environmental aspects, while the primary company target remains financial performance, which is increasingly affected by social and environmental performance. A number of studies have been carried on in this direction, measuring the impact of business sustainability over financial performances (Eccles, loannou, & Serafeim, 2012; Lee, Pati, & Roh, 2011).

A good reputation regarding social and environmental responsibility has many benefits, such as attracting and retaining high-quality employees, reducing environmental incidents and improving employee safety and health, improving productivity and lowering operating costs, enhancing a company‘s image for its customers and its socially conscious investors, with direct implication on market value and incomes (Atkinson, Kaplan, Matsumura, Young, 2012, pp: 33). As a result, cost accounting and cost control literature is increasingly incorporating business sustainability within its content.

Sustainability in terms of business is a business strategy that drives long-term corporate growth and profitability by mandating the inclusion of environmental and social issues in the business model (Berns, Townend, Khayat, Balagopal, Reeves, Hopkins et al., 2009). Business sustainability performance should not take away from the financial one. They should go along together, because business sustainability does not necessarily mean more costs, or less income. Rather, it means that, in addition to setting certain financial goals to be reached, companies should set social and environmental ones as well. However, there are situations where business sustainability and financial performance interfere with each other, in which case a company has to choose between a non-sustainable process or resource, and an ineffective one.

Business sustainability can be reached by integrating social and environmental goals to an existing business strategy. In addition, we maintain that some specific

tools are indispensable to achieving business sustainability.

The main objective of this research is to reveal, at a conceptual level, the link between cost control and business sustainability, and also, to show how the tool of cost control can be used for business sustainability through the alignment of company and community goals.

2.Cost control particularities

The main function of cost control is to identify and explain variances in terms of costs and revenues. Horngren (Horngren, Datar, Rajan, 2011) created this diagnostic control system with the purpose of measuring whether and how well a company is performing compared to its expectations. However, cost control has more functions than this. Existing literature describes a series of particularities of cost control (Atkinson, Kaplan, Matsumura, Young, 2012; Horngren, Datar, Rajan, 2011), such as employee motivation and goal congruence, respectively strategy evaluation.

2.1.Waste reduction

We use the term ?waste reduction‘ referring to the decrease in unnecessary consumption and to the improvement in efficiency of the business processes. As it was shown earlier, the main function of cost control is to identify and explain variances in terms of costs and revenues, with the goal of maintaining consumption within planned values. This has implications in waste reduction. Furthermore, it shows how well resources are used during the production processes, respectively if consumption is within the projected values, but also encourages employees to find ways to improve efficiency.

In the same manner, cost control can show to the management how good the company technologies are, comparing with best ones on the market. Showing, on the same time, the benefits of improving processes and, or renewing technologies.

2.2.Motivation and goal congruence

Trough cost control, companies motivate managers to achieve goals by holding them accountable and rewarding them for meeting these goals (Horngren, Datar, Rajan, 2011). It is typical for managers to give more attention to the aspects they are monitored for, and which determine their remuneration. Thus, an important function

of cost control is driving managers‘ motivation.

Horngren (Horngren, Datar, Rajan, 2011, pp:776) points out that ―goal congruence exists when individuals and groups work toward achieving the organization‘s goals—that is, managers working in their own best interest take actions‖ that align with the overall goals of top management. In order to reach an organization`s strategic objectives, all organizational resources need to be working together, creating synergies and surpassing the competition. In order to achieve this, it is necessary for company goals to be aligned with employee ones. In order to develop this alignment, it is often enough to link the company‘s objectives to the manager`s objectives.

2.3.Evaluating strategy

Certain variances sometimes signal managers that a strategy is wrong or ineffective. A company seeking to achieve value creation simply by reducing costs and improving financial revenues may find this insufficient for long-term value creation – causing top management to consider reevaluating the strategy.

3.How cost control works for business sustainability

Kaplan (Atkinson, Kaplan, Matsumura, Young, 2012, pp:33) contends that ―investing in the environment and in communities need not be for altruistic reasons alone.‖ This can be true on a short term, but we believe that long-term advantages regarding revenues and stock prices are related to business sustainability measures. A number of studies deal with this issue, measuring the impact of business sustainability over financial performance (Eccles, loannou, & Serafeim, 2012). Firstly, it was shown that, in terms of stock market returns, companies ranking high within the responsibility continuum had an abnormal stock market performance that was 4.8% higher than the companies with low responsibility, on a value-weighted basis. At the same time, the intensity of business sustainability seems to be significantly and positively associated with most market-based performance indicators (Pati, & Roh, 2011). This reveals the fact that a relationship between business sustainability and performance measurement indicators exists in a positive way.

The main objective of the research is to reveal the link between cost control and

business sustainability, and also, to show how the tool of cost control can be used for business sustainability through the alignment of company and community goals.

●Waste reduction

The importance of waste reduction is best noted as ―the less wasteful an individual, community, or country becomes, the more sustainable it becomes‖ (Lindsey, 2011). Cost control‘s most important goal is waste reduction.

Moreover, it has been pointed out that wastefulness can reduce the ability of current and future generations to reach their full potential (Lindsey, 2011). Similarly, mindful consumption is regarded as a key factor for reaching business sustainability (Sheth, Sethia, & Srinivas, 2010). Under the condition of limited natural resources, it is easy to imagine the implications of waste reduction over a sector, industry or country. Also, waste reduction must be the primary concern of a business that wants to implement sustainable development.

In the given case, financial and sustainability goals are perfectly aligned. We recommend that companies fighting for waste reduction and improved efficiency of resources make their efforts known as efforts for business sustainability. The purpose of this is to gain a better public image.

●Motivation and goal congruence

Motivation and goal congruence are specific to cost control. Trough these specific functions, a company can reach business sustainability by introducing sustainability measures and goals, and by holding managers accountable and rewarding them for meeting these goals. In this case, a company should develop a business sustainability strategy in order to include social and environmental measures to the existing financial performance ones.

Nevertheless, some authors are advocating for a series of measures regarding social performance to be integrated in a balanced scorecard - respectively, to create periodical reports which would include social and environmental indicators (Atkinson, Kaplan, Matsumura, Young, 2012, pp:34; Horngren, Datar, Rajan, 2011, pp:826).

●Strategy evaluation

The feedback generated by the implementation of cost control questions the

correctness of the strategy. In a fast changing environment, the key success factor is frequent change within the business sector, industry or country. Building long-term competitive advantage is one of the primary concerns of business management. As it was previously shown, business sustainability is a positive approach that leads to the creation of competitive advantages and more value creation. Moreover, addressing sustainability issues is critical to the long-term existence and thriving of companies (Porter & Kramer, 2006). Thus, it is necessary for companies to employ a long-term, comprehensive approach in order to develop a good public image. By doing so, a company is attracting and retaining high-quality employees, is reducing environmental incidents and improving employee safety and health, is improving productivity and lowering operating costs, and is enhancing its image with customers and socially conscious investors –all of this having direct implications on market value and incomes.

4.Conclusions

As a conclusion, we note that promoting a better public image has numerous benefits, among which market trust and better value creation. Nowadays, there is no better way to improve a company’s image than through business sustainability. Cost control, trough its various functions, can lead to business sustainability by reducing waste, motivating employees, and unifying company efforts to achieve desired goals –permanently questioning the business strategy in order to achieve the best results. Companies that are not using business sustainability to improve their business image can choose to do so by implementing its first step: Reframing the Company's ldentity (Eccles, Miller Perkins, Serafeim, 2012).

At a conceptual level, the link between cost control and business sustainability is presented in Table 1.

Table 1. Cost control for business sustainability

The positive contribution of this paper comes from a critical review of the cost control functions, showing the need and opportunity to use cost control as a business sustainability tool. Thus, it describes the link between cost control and business sustainability.

The paper stops at the conceptual level. Describing a successful tool for business sustainability needs empirical research that can identify all its systemic aspects. This article is opening up a field of empirical research in management.

References

Eccles, R.G ., loannou, l., & Serafeim, G . (2012). The lmpact of a Corporate Culture of Sustainability on Corporate Behavior and Performance," working paper 17950, National Bureau of Economic Research Working Paper Series, Cambridge, Massachusetts, March, https://www.sodocs.net/doc/e611407397.html,/papers/w17950

Lee, J., Pati, N., & Roh, J. (2011). Relationship between Corporate Sustainability Element Cost control

Business sustainability Waste reduction is showing how well resources

are used during the production

process – respectively, if

consumption is at desired levels

– and encourages employees to

find ways to reduce it the less wasteful an individual, community, or country becomes, the more sustainable it becomes; mindful consumption is regarded as a key factor for

reaching business

sustainability

Motivation and goal congruence holding managers accountable and rewarding them for meeting desired goals a company should develop a

strategy for business

sustainability in order to

include social and

environmental measures to

financial performance

Strategy evaluation

variances sometimes signal managers that the strategy is wrong or ineffective long-term, comprehensive

approach for performance

value creation trough business sustainability

and Tangible Business Performance: Evidence from Oil and Gas Industries, International Journal of Business Insights and Transformation, V olume 3, Sp Issue 3 , January, (pp:72-82)

Berns, M., Townend, A., Khayat, Z., Balagopal, B., Reeves, M., Hopkins, M. S., et al. (2009). The Business of Sustainability, MIT Sloan Management Review, Fall Atkinson, A. A., Kaplan, R. S., Matsumura, E. M., Young, S. M. (2012). Management Accounting: Information for Decision-Making and Strategy Execution, 6TH Ed., New Jersey: Pearson Education

Horngren, C. T., Datar, S. M., Rajan, M. (2011). Cost accounting: A Managerial Emphasis 14Ed., Pearson Prentice Hall, Upper Saddle River,

New Jersey

Lindsey, T. C. (2011). Sustainable principles: common values for achieving sustainability, Journal of Cleaner Production, 19, (pp: 561-565)

Sheth, J. N., Sethia, N. K., Srinivas, S. (2010). Mindful consumption: a customer-centric approach to sustainability, Journal of the Academy of Marketing Science, 39, (pp:21–39)

Porter, M., Kramer, M., (2006). Strategy and society: the link between competitive advantage and corporate social responsibility, Harvard Business Review 84 (12), (pp: 78-92)

Eccles, R. G., Miller Perkins, K., Serafeim, G. (2012). How to Become a Sustainable Company, MIT Sloan Management Review, Summer

中文译文：

可持续发展的成本控制

摘要良好的社会声誉和环境责任感，具有吸引和留住高素质员工、降低环境事故、提高员工安全等方面的优点。良好的状况可以提高生产率，降低运营成本，提升在客户和社会主动投资者心目中员工的形象，以及直接影响到企业的市场价值和收入(Atkinson，Kaplan，Matsumura，Young，2012，pp:33)。因此，成本会计和成本控制方面的文献越来越多地对企业的可持续发展进行了探讨。

本文的意义在于通过对成本控制功能的综述，揭示了采用成本控制作为企业可持续发展手段的需求与机遇。此外，本文还描述了成本控制和企业可持续发展之间的联系。

本文止步于概念层面，描述了企业可持续发展的一个成功手段，它需要一个实证研究，以确定其所有的系统方面。此外，本文还为管理实证研究方面开辟了一个新领域。

关键词：成本控制，绩效，价值创造，企业可持续发展

1.引言

可持续发展越来越受到公众的关注，并引起了更大的讨论。此外，在过去的十年中，特别最近几年，公司利益相关者的期望，包括越来越多的社会和环境方面，虽然公司的主要目标仍然是财务业绩，但越来越受到社会和环境的影响。在测量企业可持续发展对财务业绩的影响这个方向上，已经进行了大量的研究(Eccles，loannou，&Serafeim，2012;Lee，Pati，&Roh，2011)。

良好的社会声誉和环境责任感具有诸多好处，例如吸引和留住高素质的员工，降低环境事故，提高员工安全和健康，增加生产率，降低运营成本，为客户和社会主动投资者提升公司的形象，直接影响企业的市场价值和收入(Atkinson，Kaplan，Matsumura，Young，2012，pp:33)。因此，成本会计和成本控制方面的文献越来越多地将企业可持续发展纳入到其研究范围。

从商业方面来讲，可持续发展是一个经验战略，在这个商业模型中，它通过强制纳入环境和社会问题来推动企业的长期发展和盈利(Berns，Townend，Khayat，Balagopal，Reeves，Hopkinsetal.，2009)。企业可持续发展绩效不应该脱离财务，它们应该并驾齐驱，因为企业的可持续发展并不意味着要增加成本，

成本控制文献综述

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

企业成本控制外文翻译文献

企业成本控制外文翻译文献(文档含英文原文和中文翻译)

译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。

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

文献综述--中小企业成本控制研究

J I A N G S U U N I V E R S I T Y 本科毕业论文 文献综述 专业班级：会计学11 学生姓名：曹彩云 指导教师姓名：章文芳 指导教师职称：副教授 2013 年 4 月

中小企业成本控制研究 文献综述 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，以生产耗费发生事前与成本控制过程及事后分析，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。 成本控制是一个老生常谈的话题，但在一些中小企业中，管理者往往重心都倾向销售业绩的提高，而忽视了成本控制的工作。在当今激烈的市场竞争环境中，成本的降低是增加利润的有效方法之一，降低成本已成为企业首先要解决的重要问题。 国外研究综述 在国外，成本控制已经是一门非常系统的课程。国外学者一直对成本管理进行研究，并且很早就认识到成本竞争优势是企业竞争优势(技术、质量、服务、成本)的核心。他们将成本管理水平的高低视为企部管理机制的运行效果绩效指标。 1987年，库珀和卡普兰在《成本会计怎样系统地歪曲了产品成品》中第一次提出了“成本动因”（cost driver，成本驱动因子）理论，将成本比作因变量，各种独立或相互作用着的因素作为自变量，认为成本是各种独立或相互作用着的因素合力相互影响的结果。他们还是认为，业务量，比如产量，是影响成本的主要动因。主要论述了业务量对成本的制约作用，但没有考虑其他的影响因素。按照这一动因决定思想，把企业的全部成本分为变动成本和固定成本两大类。在此基础上，形成了诸如量本利分析以及依存于产量的弹性预算等在成本费用管理中的具体应用。成本动因理论的提出，将成本控制从理论上提升到了系统的高度，使越来越多的人开始关注成本控制对企业的重要性。 Roger J. Binder提出成本控制是通过降低成本以提高企业成本效率的一个广泛的成本核算和管理的活动。企业在具体产品生产领域运用成本控制方法，监测、评估并最终提高其在特定领域的效率，如：部门、生产线，及内部管理的操作过程。他提出成本控制的两种应用形式：行为的管理和监督，绩效评估。 厄休特·库恩（美）在《项目成本与进度综合控制》中提出项目成本与进度综合控制是事关项目成败的关键因素之一。Robert W.Ingram博士（亚拉巴马大学会计学院讲席教授）提出了按成本-预算-资本支出-内部控制-业绩评价这条主线剖析管理会计，以企业经营的日常管理为背景讲解成本会计。这些都使成本控制这一课题更加丰富与详实。

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).

我国中小企业成本核算存在的问题及对策研究文献综述

我国中小企业成本核算存在的问题及对策研究 文献综述 企业作为一个以盈利为目的社会组织，其目的在于追求经营利润最大化。其中，成本核算是中小企业获得利润乃至生存的关键。因此，在企业运营中运用系统工程的原理对企业在生产经营过程中发生的各种耗费，科学地组织实施成本核算，寻找可能降低成本途径的过程，可以更好的促进企业在市场竞争的环境下不断的发展和壮大，实现其价值最大化的目标。 一、国外成本核算的研究现和发展趋势状 国外的文献主要从成本核算的内容以及其对影响企业追求经营利润最大化的因素进行调查研究，这些研究都体现着成本核算对企业的重要性。 美国经济学家爱德华·布洛克在《战略成本管理》一书中提出了成本核算在会计和管理领域中对企业提高竞争力的重要性：在这样竞争激烈的时代，平淡无奇的公司很难占据市场的主导地位，每种组织或者每个公司都应该拥有各自的竞争优势，这样才能吸引较多顾客，而较低的成本或许成为某些公司的竞争优势。低成本是会计领域乃至管理领域比较注重的方面，这样才能满足企业价值最大化的目的，为顾客或者股东增加价值。 1987年，库珀和卡普兰在《成本会计怎样系统地歪曲了产品成本》中第一次提出了“成本动因”(cost driver，成本驱动因子)理论，将成本比作因变量，各种独立或交互作用着的因素作为自变量，认为成本是各种独立或交互作用着的因素合力相互影响的结果。他们还是认为，业务量，比如产量，是影响成本的主要动因。主要论述了业务量对成本的制约作用，但没有考虑其他的影响因素。按照这一动因决定思想，把企业的全部成本分为变动成本和固定成本两大类。在此基础上，形成了诸如量本利分析以及依存于产量的弹性预算等在成本费用管理中的具体应用。成本动因理论的提出，将成本核算从理论上提升到了系统的高度，使越来越多的人开始关注成本核算对企业的重要性。 厄休特·库恩(美)在《项目成本与进度综合核算》中提出项目成本与进度综合核算是事关项目成败的关键因素之一。Robert W．Ingram博士(亚拉巴马大学会计学院讲席教授)提出了按成本预算一资本支出一内部核算一业绩评价这条主线剖析管理会计，以企业经营的Et常管理为背景讲解成本会计。这些都使成本核算这一课题更加丰富与祥实。 在国外，成本核算已经是一门非常系统的课程。而在成本核算的研究上，国外学者主要是从大

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,

物流成本控制文献综述教学总结

物流成本控制综述 摘要：随着经济全球化趋势的增强，企业面临的竞争环境日益激烈，传统的生产管理模式已经很难适应市场的需求；与此同时，产业分化不断细化、产业链条逐渐拉长，物流时间和物流成本在产品总时间和总成本所占的比例显著提高。本文就从我国物流成本的构成、现状、衡量指标、控制的意义、存在的问题以及控制的途径和方法等角度对其进行分析并加以总结。 关键词：物流成本成本控制研究现状 1.引言 物流成本是指产品的空间移动或时间占有中所耗费的各种劳动和物化劳动的货币表现。具体的说，它是产品在实物运动过程中，如包装、搬运装卸、运输、储存、流通加工等各个活动中所支出的人力、物力和财力的总和。企业物流成本的控制是在企业物流过程中，对物流成本形成的各种因素按照事先拟定的标准严格加以监督，发现偏差就及时采取措施加以纠正，从而使物流过程中的各项资源的消耗和费用开支限制在规定的范围内。邓凤祥的《现在物流成本管理》也指出，研究企业的物流成本构成，合理控制企业物流成本，挖掘企业第三利润源成为现代企业经营发展需要面对的新问题。 2.物流成本构成的理论研究 宋华的《物流成本的分析与控制》对物流成本的构成进行过具体的分析，他认为物流成本包括：物资流通费、信息流通费以及物流经营管理费。 (1) 物资流通费包括运输费、保管费、装卸费、包装费、流通加工费等。 (2) 信息流通费指处理和传送物流相关信息发生的费用，包括库存管理、订单管理、顾客服务等相关费用。

(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.

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

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

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