企業(yè)成本控制 外文翻譯

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1、原文題目：成本控制 作者：羅杰奧比納得原文出處：Reference for Business, Encyclopedia of Business, 2nd ed.成本控制成本控制，也被稱為遏制成本或管理成本，一個廣闊的成本管理技術(shù)，它的經(jīng)濟增長目標是降低成本提高企業(yè)效率。企業(yè)使用的成本控制方法，監(jiān)測，評價，并最終提升效率的具體領(lǐng)域，如部門、產(chǎn)品線。20世紀90年代的成本控制措施，受到了美國企業(yè)的首要關(guān)注。一般而言，外包企業(yè)重組、撤資的外圍活動，大規(guī)模裁員等成本控制戰(zhàn)略被認為是升提升企業(yè)利潤和維持企業(yè)競爭優(yōu)勢的需要。其目的往往是降低企業(yè)的生產(chǎn)成本，這樣該企業(yè)給出的銷售價格就比其競爭對手具更大的利

2、潤。一些成本控制的支持者認為，這種戰(zhàn)略的成本削減計劃必須慎重，因為并非所有降低成本的方法，都會對企業(yè)產(chǎn)生有利的影響。在20世紀90年代的一個顯著的例子,首席執(zhí)行官鄧拉普,綽號“電鋸阿爾”，盡管他大幅降低企業(yè)的生產(chǎn)成本，但他領(lǐng)導(dǎo)的小器具制造公司依舊未能盈利。 鄧拉普解雇了成千上萬的工人和出售企業(yè)的業(yè)務(wù),在他擔(dān)任CEO兩年內(nèi)貢獻不大，公司的競爭地位和股票的價格大幅下滑。因此，在1998年公司董事會解雇了鄧拉普，對他“成本控制一招”的管理方法失去了信心。成本控制是一個持續(xù)的過程，與擬議的年度預(yù)算配合使用。該預(yù)算有助于：（1）組織、協(xié)調(diào)生產(chǎn)和銷售、服務(wù)和管理職能;（2）采取最大程度地利用現(xiàn)有的機會。根

3、據(jù)財政歷年的進步形式，將預(yù)算與實際結(jié)果作比，生成新的計劃和經(jīng)驗教訓(xùn)，用以評價目前的行動?？刂剖侵竿ㄟ^管理層的努力來影響個人的行為，由誰負責(zé)執(zhí)行任務(wù),承擔(dān)成本,并獲得收入。 管理是一個過程，將其分為兩個階段： 規(guī)劃是指管理計劃的方式，希望人們?nèi)藗兡軌驁?zhí)行的程序，而控制是指受雇于這些計劃的程序是否符合實際表現(xiàn)。通過預(yù)算過程管理和會計控制、建立全面的公司目標,明確責(zé)任中心，確定各責(zé)任中心的具體目標,設(shè)計的程序和標準報到和評價。一個分部的業(yè)務(wù)納入預(yù)算的組成部分，由責(zé)任方控制的。責(zé)任中心適用于組織單位和職能部門。通常一個人單獨負責(zé)的責(zé)任中心更具實質(zhì)性，如果控制活動不徹底，中心控制的人在活動過程中，難以得

4、到預(yù)期的活動結(jié)果。成本中心只負責(zé)管理費用，也就是說，他們不產(chǎn)生收益。例如會計部門，人力資源管理部門，內(nèi)部服務(wù)和類似提供內(nèi)部服務(wù)的部門。利潤中心承擔(dān)利潤和費用的收入責(zé)任。例如，生產(chǎn)線或一個獨立的業(yè)務(wù)部門可能會被認為是利潤中心。如果利潤中心有自己的資產(chǎn)，它也可被視為一個投資中心，由此才能確定投資回報。責(zé)任中心使用的控制報告使管理者更具責(zé)任性，并且有助對利潤的計劃。預(yù)算案還規(guī)定了參考標準，表明了這次活動的級別、各單位負責(zé)人、能使用的資源及預(yù)期出現(xiàn)的結(jié)果。建立一個預(yù)算責(zé)任中心，規(guī)定其責(zé)任中心代表所承擔(dān)的責(zé)任，并確定組織內(nèi)的決策點。規(guī)劃過程提供了兩種控制機制：前饋：提供一個在行動點（決策點）控制的基礎(chǔ);

5、反饋：提供一種測量實施后的控制基礎(chǔ)。管理層的作用是引導(dǎo)公司未來的走向，明確決策，協(xié)調(diào)和指導(dǎo)員工活動。管理部門還通過發(fā)展監(jiān)督程序,收集、記錄、評估反饋。因此,有效的管理控制結(jié)果,是通過制定計劃，提供資源，進行適當?shù)呐嘤?xùn),引導(dǎo)員工的集體組織意識，從而提高評價和反饋的質(zhì)量及結(jié)果。控制報告是告訴管理者一個實體的活動的管理信息報告。管理層提出控制報告僅供內(nèi)部使用,因此，指示財務(wù)部門發(fā)展量身訂作的報告格式。會計向管理層提供一種格式來檢測管理的變化。此外，管理層還提到了企業(yè)的對外報告和特定行業(yè)的常規(guī)報告如損益表和資金報表?？刂茍蟾婺芴峁┕芾韺幼銐虻男畔⒘?，使管理人員可從最初的預(yù)算中分析的成本差異的原因。一個

6、好的控制報告能突出不同管理層所需的重要信息。由于企業(yè)成功的關(guān)鍵因素（如種類和數(shù)量）是在變化的，所以會計控制報告必須及時修改。會計期間各不相同的控制報告必須涵蓋整個期間，由此管理層才可以采取有效的補救措施。此外，會計控制報告的及時傳播，給管理層足夠的時間采取行動。當進行有效的管理，企業(yè)達到的目標將和預(yù)算確定的目標一致。管理者成功的程度取決于利潤，管理人員在行動的時應(yīng)意識到自己更有效地對費用進行控制取得的收入也會更多。雖然他們不能預(yù)測銷售的時間和實際銷售數(shù)量，他們可以決定他們的大部分資源的利用率，也就是說，他們可以影響成本方面。因此，管理性能的優(yōu)良可從其運作的成本控制方面進行評價。出于成本控制的目

7、的，預(yù)算規(guī)定了企業(yè)的標準開支。正如管理結(jié)構(gòu)的預(yù)算，它勾畫出一個路線圖，指導(dǎo)企業(yè)的工作。它闡述了一定銷售數(shù)量的假設(shè)條件下，企業(yè)的經(jīng)濟關(guān)系和互動能力,市場動態(tài),它的銷售隊伍,及其承載力,以提供正確的數(shù)量和質(zhì)量要求。會計在企業(yè)的規(guī)劃和控制中扮演了一個關(guān)鍵角色。它滲透在以下四個關(guān)鍵領(lǐng)域：（1）數(shù)據(jù)收集，（2）數(shù)據(jù)分析，（3）預(yù)算控制和管理，以及（4）整理和審查。會計師事務(wù)所在設(shè)計和獲取支持程序方面的規(guī)劃過程中發(fā)揮關(guān)鍵作用。此外,他們還收集和傳播企業(yè)用于銷售和預(yù)訂有關(guān)的詳細資料。經(jīng)營管理人員有責(zé)任對企業(yè)各元素進行規(guī)劃、編譯和協(xié)調(diào)，并根據(jù)會計科目的可行性及預(yù)算利潤率的分析來確定符合公認的標準和規(guī)范。管理者

8、依賴會計數(shù)據(jù)和分析選擇不同形式的成本控制方案,管理者可以指導(dǎo)會計部門專門準備這些期權(quán)報告的評估。電鋸阿爾事件說明，削減大部分費用成本的措施不可作為實施可行目標的途徑。例如，在大規(guī)模裁員中，該公司可能會失去它的很大一部分人力資本裁掉的老員工可能是他們領(lǐng)域的專家。因此，管理層必須確定哪些成本具有戰(zhàn)略意義。確定削減成本的戰(zhàn)略沖擊，管理者必須斟酌提出的變動對所有事務(wù)區(qū)域的實際影響。例如，降低與制造產(chǎn)品直接相關(guān)的可變成本，如材料和運輸成本，可能是獲得更大利潤的關(guān)鍵。但管理層還必須考慮節(jié)約生產(chǎn)資金是否危害其他戰(zhàn)略利益像質(zhì)量或產(chǎn)品進入市場的時間。如果便宜的材料或其他運輸系統(tǒng)會產(chǎn)生負面影響，這種情況下，管理者

9、需要謹記不能因眼前好處而丟失長遠利益。成本控制中的一個趨勢是縮小企業(yè)責(zé)任中心，從而將一些日常的成本控制功能進行整合。這種做法的目的是實施自下而上的成本控制措施，并鼓勵達成成本管理戰(zhàn)略的廣泛共識。COST CONTROLRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and manageme

10、nt 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 line

11、s, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserveor boo

12、stcorporate profits and to maintainor gaina 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 beli

13、eve 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 r

14、estore 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 Sunbeams competitive position or share price in his two years as CEO. Consequentl

15、y, in 1998 Sunbeams board fired Dunlap, having lost confidence in his one-trick approach to management.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not app

16、licable to accountings control function. On the other hand, performance evaluation measures outcomes of employees actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weakness

17、es it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; an

18、d (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to managements effort to in

19、fluence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether

20、actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting

21、 and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility cent

22、er exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resourc

23、es departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be

24、considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from eac

25、h responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planni

26、ng process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Managements role is to feedforwarda futuristic vision of wher

27、e the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by forc

28、e of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entitys activities. Management requests control repor

29、ts only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income sta

30、tement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget. A good control report highlights si

31、gnificant information by focusing managements attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the

32、 control report to encompass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals a

33、nd objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.

34、While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of managements performance and its operations is cost control.For cost control purposes, a budget prov

35、ides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and qual

36、ity of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the

37、procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants

38、 subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically

39、 for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mentio

40、n by creating a decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example

41、, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time

42、 to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-t

43、erm interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to p

44、romote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entitys resources and operations are

45、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 co

46、mpares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.下面內(nèi)容為贈送的工作總結(jié)范文，不需要的朋友下載后可以編輯刪除！工作總結(jié)怎么寫：醫(yī)院個人工作總結(jié)范文一年的時間很快過去了，在一年里，我在院領(lǐng)導(dǎo)、科室領(lǐng)導(dǎo)及同事們的關(guān)心與幫助下圓滿的完成了各項工作，在思想覺悟方面有了更進一步的提高，本年度的工作總結(jié)主要有以下幾項：1、工作質(zhì)量成績、效益和貢獻。在開展工作之前做好個人工作計劃，有主次的先后及時的完成各項工

47、作，達到預(yù)期的效果，保質(zhì)保量的完成工作，工作效率高，同時在工作中學(xué)習(xí)了很多東西，也鍛煉了自己，經(jīng)過不懈的努力，使工作水平有了長足的進步，開創(chuàng)了工作的新局面，為醫(yī)院及部門工作做出了應(yīng)有的貢獻。2、思想政治表現(xiàn)、品德素質(zhì)修養(yǎng)及職業(yè)道德。能夠認真貫徹黨的基本路線方針政策，認真學(xué)習(xí)馬列主義、毛澤東思想、醫(yī)學(xué)教，育網(wǎng)鄧小平理論和“三個代表”的重要思想。堅持“以病人中心”的臨床服務(wù)理念，發(fā)揚救死扶傷的革命人道主義精神，立足本職崗位，踏踏實實做好醫(yī)療服務(wù)工作。向各位局領(lǐng)導(dǎo)以及全體教職工進行述職，請予批評指正。一、工作目標完成情況我校一年來，秉承“質(zhì)量是生命，師德是靈魂，公平是民心，安全是保障”的教育理念，以

48、全面提升教育教學(xué)質(zhì)量為核心，以標準化學(xué)校建設(shè)為突破口，以“讓教育接地氣，創(chuàng)建新學(xué)?！睘閷W(xué)校發(fā)展目標，團結(jié)一心，攻堅克難，大打翻身仗，學(xué)校辦學(xué)條件和辦學(xué)效益實現(xiàn)了“質(zhì)”的飛越。在全體教職工的努力下，我們基本完成了XX年目標管理責(zé)任狀中的德育管理、教學(xué)管理、兩基、師訓(xùn)、標準化學(xué)校建設(shè)、特色學(xué)校建設(shè)、藝體衛(wèi)、財務(wù)管理、捐資助學(xué)、組織工作、信訪監(jiān)督、工會及團隊、行風(fēng)建設(shè)、安全、政務(wù)等xx項工作任務(wù)。3、專業(yè)知識、工作能力和具體工作。能嚴格遵守醫(yī)院的各項規(guī)章制度，刻苦嚴謹，視病人為上帝，始終把他們的利益放在第一位。能及時準確的完成病歷、病程錄的書寫，對一些常見疾病能獨立診斷、治療。較好的完成了自己的本職

49、工作。遇到問題能在查閱相關(guān)書籍仍不能解決的情況下，虛心的向上級醫(yī)生請教，自覺的做到感性認識和理性認識相結(jié)合，從而提高了自己發(fā)現(xiàn)問題、分析問題、解決問題的能力。二、主要亮點1、確定和生成了“讓教育接地氣，創(chuàng)建新學(xué)校”的學(xué)校發(fā)展目標。讓教育接“地氣”，創(chuàng)建“新”學(xué)校，是指教育必須遵循規(guī)律，腳踏實地，摒棄功利思想，拆掉空中樓閣，不折騰。努力讓學(xué)校教育貼著“地面”，接受地中之氣。更多的關(guān)注學(xué)校教育與師生愿望、訴求、發(fā)展的最佳契合點，使教育根植于中華民族優(yōu)秀文化的豐潤土壤，根植于新中國教育的優(yōu)秀經(jīng)驗，根植于中國的國情，根植于與時俱進的中國特色社會主義，使全體師生在學(xué)校教育中真正快樂成長、幸福成長、茁壯成

50、長，創(chuàng)建一個全“新”的學(xué)校。2、在標準化學(xué)校建設(shè)工作中，全校上下戮力同心，攻堅克難，目前，已經(jīng)順利通過省級驗收，并被評為市級先進，推薦省級先進。我們正在積極準備，迎接近期到來的省教育督導(dǎo)室的復(fù)檢。在九月二十一日是的檢查驗收中，驗收組的袁主任用感動、驚奇來形容他的心情，給予我校有內(nèi)涵、有特色、有發(fā)展的高度評價，當場決定推薦我校為省級先進學(xué)校。3、德育工作我們重點抓住“誦弟子規(guī) 孝行天下”德育主題教育活動，開展“孝道”教育，傳遞“正能量”。“一周一行”已經(jīng)成為我校的一個傳統(tǒng)，一大特色。學(xué)生為父母長輩洗腳洗頭、端茶倒水，做家務(wù)等，使孩子們從小就懂得感恩，并帶動父母及全社會孝敬自己的父母長輩，促進社會

51、風(fēng)氣的好轉(zhuǎn)，學(xué)校收到家長反饋信息四百余件。我們編寫了誦弟子規(guī) 做小孝星校本教材，已經(jīng)投入使用。學(xué)校自編了“孝親操”，得到市督導(dǎo)室領(lǐng)導(dǎo)的首肯。(述職報告)我們把感恩教育延伸到了校外，全校師生長期照顧無兒無女的抗美援朝老軍人盧爺盧、盧奶奶，定期看望，送去生活用品，全體男教師為其捆玉米秸稈等，老人給學(xué)校送來了錦旗。主題讀書活動成果顯著，我校吳彥川同學(xué)被選為我縣唯一一名優(yōu)秀學(xué)生進京領(lǐng)獎。學(xué)校設(shè)立朵朵愛心基金，全體師生每年募捐一次，用于救助校內(nèi)外的弱勢群體。4、努力構(gòu)建以培養(yǎng)學(xué)生自學(xué)能力為主的“構(gòu)建自主學(xué)習(xí)的高效課堂”教改活動，一年來，舉行了上下學(xué)期各兩個月的教改展示課活動，天天展示，天天評課，使我們的

52、教改取得了可喜歡的成果。曹紅軍的快樂課堂、王玉榮的自信課堂、周杰的高效課堂、宋永亮的激情課堂已經(jīng)形成了鮮明教學(xué)風(fēng)格。教學(xué)管理上，我們強化“規(guī)范”這一主旨，越是常規(guī)的工作，我們越是強制規(guī)范。學(xué)校實行查課制度，一年來，僅我參與的查課就進行了五次。4、工作態(tài)度和勤奮敬業(yè)方面。熱愛自己的本職工作，能夠正確認真的對待每一項工作，工作投入，熱心為大家服務(wù)，認真遵守勞動紀律，保證按時出勤，出勤率高，全年沒有請假現(xiàn)象，有效利用工作時間，堅守崗位，需要加班完成工作按時加班加點，保證工作能按時完成?？偨Y(jié)一年的工作，盡管有了一定的進步和成績，但在一些方面還存在著不足。比如有創(chuàng)造性的工作思路還不是很多，個別工作做的還不夠完善，這有待于在今后的工作中加以改進。在新的一年里，我將認真學(xué)習(xí)各項政策規(guī)章制度，努力使思想覺悟和工作效率全面進入一個新水平，為醫(yī)院的發(fā)展做出更大的貢獻。醫(yī)生的天職就是治病，這些基本工作我這么多年來一直在進步，雖然質(zhì)變還是沒有發(fā)生，不過相信量變積累到一定程度，我就會迎來自己的質(zhì)變和升華。我在不斷的提升我的思想素質(zhì)和工作能力，我相信只要我做到了這一切，我就會迎來一個美好的未來!