cost-control-成本控制-外文翻译学士学位论文

Referenceforbusiness,EncyclopediaofBusiness.2nded,CosDesCostcontrolRogerJ.BinderAbstractCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Controlofthebusinessentity,then,isessentiallyamanagerialandsupervisoryfunction.Controlconsistsofthoseactionsnecessarytoassurethattheentity'sresourcesandoperationsarefocusedonattainingestablishedobjectives,goalsandplans.Control,exercisedcontinuously,flagspotentialproblemssothatcrisesmaybeprevented.Italsostandardizesthequalityandquantityofoutput,andprovidesmanagerswithobjectiveinformationaboutemployeeperformance.Managementcomparesactualperformancetopredeterminedstandardsandtakesactionwhennecessarytocorrectvariancesfromthestandards.Keywords:Costcontrol；Applications；Controlreports；Standards；StrategicCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Duringthe1990scostcontrolinitiativesreceivedparamountattentionfromcorporateAmerica.Oftentakingtheformofcorporaterestructuring,divestmentofperipheralactivities,masslayoffs,oroutsourcing,costcontrolstrategieswereseenasnecessarytopreserve—orboost—corporateprofitsandtomaintain—orgain—acompetitiveadvantage.Theobjectivewasoftentobethelow-costproducerinagivenindustry,whichwouldtypicallyallowthecompanytotakeagreaterprofitperunitofsalesthanitscompetitorsatagivenpricelevel.Somecostcontrolproponentsbelievethatsuchstrategiccost-cuttingmustbeplannedcarefully,asnotallcostreductiontechniquesyieldthesamebenefits.Inanotablelate1990sexample,chiefexecutiveAlbertJ.Dunlap,nicknamed"ChainsawAl"becauseofhispenchantfordeepcostcuttingatthecompaniesheheaded,failedtorestoretheailingsmallappliancemakerSunbeamCorporationtoprofitabilitydespitehisdrasticcostreductiontactics.Dunlaplaidoffthousandsofworkersandsoldoffbusinessunits,butmadelittlecontributiontoSunbeam'scompetitivepositionorsharepriceinhistwoyearsasCEO.Consequently,in1998Sunbeam'sboardfiredDunlap,havinglostconfidenceinhis"one-trick"approachtomanagement.COSTCONTROLAPPLICATIONSAcomplexbusinessrequiresfrequentinformationaboutoperationsinordertoplanforthefuture,tocontrolpresentactivities,andtoevaluatethepastperformanceofmanagers,employees,andrelatedbusinesssegments.Tobesuccessful,managementguidestheactivitiesofitspeopleintheoperationsofthebusinessaccordingtopre-establishedgoalsandobjectives.Management'sguidancetakestwoformsofcontrol:(1)themanagementandsupervisionofbehavior,and(2)theevaluationofperformance.Behavioralmanagementdealswiththeattitudesandactionsofemployees.Whileemployeebehaviorultimatelyimpactsonsuccess,behavioralmanagementinvolvescertainissuesandassumptionsnotapplicabletoaccounting'scontrolfunction.Ontheotherhand,performanceevaluationmeasuresoutcomesofemployee'sactionsbycomparingtheactualresultsofbusinessoutcomestopredeterminedstandardsofsuccess.Inthiswaymanagementidentifiesthestrengthsitneedstomaximize,andtheweaknessesitseekstorectify.Thisprocessofevaluationandremedyiscalledcostcontrol.Costcontrolisacontinuousprocessthatbeginswiththeproposedannualbudget.Thebudgethelps:(1)toorganizeandcoordinateproduction,andtheselling,distribution,service,andadministrativefunctions;and(2)totakemaximumadvantageofavailableopportunities.Asthefiscalyearprogresses,managementcomparesactualresultswiththoseprojectedinthebudgetandincorporatesintothenewplanthelessonslearnedfromitsevaluationofcurrentoperations.Controlreferstomanagement'sefforttoinfluencetheactionsofindividualswhoareresponsibleforperformingtasks,incurringcosts,andgeneratingrevenues.Managementisatwo-phasedprocess:planningreferstothewaythatmanagementplansandwantspeopletoperform,whilecontrolreferstotheproceduresemployedtodeterminewhetheractualperformancecomplieswiththeseplans.Throughthebudgetprocessandaccountingcontrol,managementestablishesoverallcompanyobjectives,definesthecentersofresponsibility,determinesspecificobjectivesforeachresponsibilitycenter,anddesignsproceduresandstandardsforreportingandevaluation.Abudgetsegmentsthebusinessintoitscomponentsorcenterswheretheresponsiblepartyinitiatesandcontrolsaction.Responsibilitycentersrepresentapplicableorganizationalunits,functions,departments,anddivisions.Generallyasingleindividualheadstheresponsibilitycenterexercisingsubstantial,ifnotcomplete,controlovertheactivitiesofpeopleorprocesseswithinthecenterandcontrollingtheresultsoftheiractivity.Costcentersareaccountableonlyforexpenses,thatis,theydonotgeneraterevenue.Examplesincludeaccountingdepartments,humanresourcesdepartments,andsimilarareasofthebusinessthatprovideinternalservices.Profitcentersacceptresponsibilityforbothrevenueandexpenses.Forexample,aproductlineoranautonomousbusinessunitmightbeconsideredprofitcenters.Iftheprofitcenterhasitsownassets,itmayalsobeconsideredaninvestmentcenter,forwhichreturnsoninvestmentcanbedetermined.Theuseofresponsibilitycentersallowsmanagementtodesigncontrolreportstopinpointaccountability,thusaidinginprofitplanning.Abudgetalsosetsstandardstoindicatethelevelofactivityexpectedfromeachresponsiblepersonordecisionunit,andtheamountofresourcesthataresponsiblepartyshoulduseinachievingthatlevelofactivity.Abudgetestablishestheresponsibilitycenter,delegatestheconcomitantresponsibilities,anddeterminesthedecisionpointswithinanorganization.CONTROLREPORTSControlreportsareinformationalreportsthattellmanagementaboutanentity'sactivities.Managementrequestscontrolreportsonlyforinternaluse,and,therefore,directstheaccountingdepartmenttodeveloptailor-madereportingformats.Accountingprovidesmanagementwithaformatdesignedtodetectvariationsthatneedinvestigating.Inaddition,managementalsoreferstoconventionalreportssuchastheincomestatementandfundsstatement,andexternalreportsonthegeneraleconomyandthespecificindustry.Controlreports,then,needtoprovideanadequateamountofinformationsothatmanagementmaydeterminethereasonsforanycostvariancesfromtheoriginalbudget.Agoodcontrolreporthighlightssignificantinformationbyfocusingmanagement'sattentiononthoseitemsinwhichactualperformancesignificantlydiffersfromthestandard.Becausekeysuccessfactorsshiftintypeandnumber,accountingrevisescontrolreportswhennecessary.Accountingalsovariesthecontrolperiodcoveredbythecontrolreporttoencompassaperiodinwhichmanagementcantakeusefulremedialaction.Inaddition,accountingdisseminatescontrolreportsinatimelyfashiontogivemanagementadequatetimetoactbeforetheissuanceofthenextreport.Managersperformeffectivelywhentheyattainthegoalsandobjectivessetbythebudget.Withrespecttoprofits,managerssucceedbythedegreetowhichrevenuescontinuallyexceedexpenses.Inapplyingthefollowingsimpleformula,managers,especiallythoseinoperations,realizethattheyexercisemorecontroloverexpensesthantheydooverrevenue.Whiletheycannotpredictthetimingandvolumeofactualsales,theycandeterminetheutilizationrateofmostoftheirresources,thatis,theycaninfluencethecostside.Hence,theevaluationofmanagement'sperformanceanditsoperationsiscostcontrol.STANDARDSForcostcontrolpurposes,abudgetprovidesstandardcosts.Asmanagementconstructsbudgets,itlaysoutaroadmaptoguideitsefforts.Itstatesanumberofassumptionsabouttherelationshipsandinteractionamongtheeconomy,marketdynamics,theabilitiesofitssalesforce,anditscapacitytoprovidetheproperquantityandqualityofproductsdemanded.Anexaminationofthedetailsofthebudgetcalculationsandassumptionsindicatesthatmanagementexpectsthesalesforcetospendonlysomuchinpursuitofthesalesforecast.Thedetailsalsorevealthatmanagementexpectsoperationstoproducetherequiredamountofunitswithinacertaincostrange.Managementbasesitsexpectationsandprojectionsonthebesthistoricalandcurrentinformation,aswellasitsbestbusinessjudgment.THEROLEOFACCOUNTINGAccountingplaysakeyroleinallplanningandcontrol.Itdoesthisinfourkeyareas:(1)datacollection,(2)dataanalysis,(3)budgetcontrolandadministration,and(4)consolidationandreview.Theaccountantsplayakeyroleindesigningandsecuringsupportfortheproceduralaspectsoftheplanningprocess.Inaddition,theydesignanddistributeformsforthecollectionandbookingofdetaileddataonallaspectsofthebusiness.Althoughoperatingmanagershavethemainresponsibilityofplanning,accountingcompilesandcoordinatestheelements.Accountantssubjectproposedbudgetstofeasibilityandprofitabilityanalysestodetermineconformitytoacceptedstandardsandpractices.STRATEGICCOSTCONTROLManagementreliesonsuchaccountingdataandanalysistochoosefromseveralcostcontrolalternatives,ormanagementmaydirectaccountingtopreparereportsspecificallyforevaluatingsuchoptions.AstheChainsawAlepisodeindicated,allcostsmaynotbeviabletargetsforcost-cuttingmeasures.Forinstance,inmasslayoffs,thecompanymayloseasignificantshareofitshumancapitalbyreleasingveteranemployeeswhoareexpertsintheirfields,nottomentionbycreatingadeclineinmoraleamongthosewhoremain.Thusmanagementmustidentifywhichcostshavestrategicsignificanceandwhichdonot.Todeterminethestrategicimpactofcost-cutting,managementhastoweightheneteffectsoftheproposedchangeonallareasofthebusiness.Forexample,reducingvariablecostsrelateddirectlytomanufacturingaproduct,suchasmaterialsandtransportationcosts,couldbethekeytogreaterincrementalprofits.However,managementmustalsoconsiderwhethersavingmoneyonproductionisjeopardizingotherstrategicinterestslikequalityortimetomarket.Ifacheapermaterialortransportationsystemnegativelyimpactsotherstrategicvariables,thenominalcostsavingsmaynotbenefitthecompanyinthebiggerpicture,e.g.,itmaylosesales.Insuchscenarios,managersrequirethedisciplinenottoplaceshort-termsavingsoverlong-terminterests.Onetrendincostcontrolhasbeentowardnarrowingthefocusofcorporateresponsibilitycenters,andtherebyshiftingsomeofthecostcontrolfunctiontoday-to-daymanagerswhohavethemostknowledgeofandinfluenceoverhowtheirareasspendmoney.Thispracticeisintendedtopromotebottom-upcostcontrolmeasuresandencourageawidespreadconsensusovercostmanagementstrategies.References：[1]Anthony,RobertN.,andVijayGovindarajan.ManagementControlSystems.Chicago:Irwin,1997.[2]Cooper,Robin,andRobertS.Kaplan.TheDesignofCostManagementSystems.UpperSaddleRiver,[3]Cooper,Robin,andRegineSlagmulder."Micro-ProfitCenters."ManagementAccounting,June1998.[4]Hamilton,MarthaM."Who'sChainsawedNow?DunlapOutasSunbeam'sLossesMount."WashingtonPost,16June1998.Rotch,William,etal.CasesinManagementAccountingandControlSystems.3rded.EnglewoodCliffs,NJ:PrenticeHall,1995.[5]Shank,JohnK.,andVijayGovindarajan.StrategicCostManagement.NewYork:FreePress,1993.Referenceforbusiness,EncyclopediaofBusiness.2nded,CosDes成本控制摘要企业实体的控制，本质上是一种管理和监督职能。这些控制包括采取必要行动从而确保该实体的资源和运作计划集中在实现既定目标和计划上。不断地行使控制，从而防止潜在的问题，消除发生危机的可能。控制同时也规范了输出产出的质量和数量，并提供给管理者关于员工的表现的客观信息。管理者通过比较员工的实际表现与预定的目标标准，并在必要时采取行动，根据标准纠正偏差。成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产线，及内部管理的操作过程。企业应用成本控制，制作控制报告及时调整修改控制预算，在次基础上制定成本标准和控制目标，在会计的作用下制定成本控制的战略，实现成本控制战略的广泛共识。关键词：成本控制；应用；控制报告；标准；战略成本控制概述成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产线，及内部管理的操作过程。在20世纪90年代的成本控制，受到来自美国公司的首要关注。他们常常采取企业重组的形式、外围设备的撤资活动、大规模裁员或外包等成本控制策略。这种成本控制战略被认为是需要保留或升压企业利润和维持或增加企业的竞争优势的战略。其目的往往是获得在一个特定行业的低生产成本，这将允许该公司在通常采用的单位销售价格水平上比竞争对手获得更大的利润。成本控制的一些支持者认为，这种战略的成本削减计划必须细心策划，因为不是所有的降低成本技术能够创造出相同的利润。在20世纪90年代后期，有一个明显的例子：行政长官何俊仁j.邓拉普，绰号“链锯阿尔”，因为他率领在公司深度削减成本，但未能恢复境况不佳的小家电制造商新光公司的盈利，邓拉普解雇成千上万的工人，抛售业务单位，但对新光的竞争地位或股价贡献并不大。因此，1998年邓拉普被新光公司的董事会解雇，他也失去了其“一招”策略的管理信心。第二章成本控制应用成本控制应用是一个复杂的业务，要求密切的情报，以便为计划未来，以控制目前的活动，并评估各业务分部的过往表现。经理、员工以及相关的涉及业务部门，要想成功，管理者必须按照指南活动事先建立目标。管理的指导采取两种控制的形式:(1)行为的管理和监督(2)绩效评估。一方面行为管理处理的是雇员的态度和行动。而雇员行为最终影响目标的成功。行为管理涉及的一些问题和假设并不适用于会计的控制功能。另一方面，绩效评估措施是通过比较预定成功的标准与雇员的实际结果。通过这种方式管理，加强优势，纠正弱点。这一补救措施的过程评价，被称为成本控制。成本控制是一个从预算年度开始持续的过程。该预算有助于：（1）组织、协调生产和销售、分销、服务和管理（2）采取最大优势和可利用的机会。随着时间的推移，财政、预算管理与实际结果比较，调整实施过程。控制指管理层的努力影响那些负责履行任务，导致成本的个体行动。管理是一个两阶段的过程：规划是指管理计划的方式，并希望人们来执行，而控制是指受雇于这些计划的程序，以确定是否符合实际表现。通过预算程序及会计控制，管理整个公司确立目标，明确了责任中心，确定责任中心，设计程序和标准的报告和评估的具体目标的过程。一个分部的业务纳入预算的组成部分或中心，在那里负责的一方发起和控制的行动。责任中心代表可适用组织单位，职能部门，分部。通常一个人单独负责的责任中心行使实质性的，如果不彻底，中心控制的人或在活动过程中，控制他们的活动的结果。成本中心有责任的仅为了费用，他们不创造收入。例子包括会计部门，人力资源部门，内部服务和类似地区业务的提供。利润中心承担费用的收入和支出。例如，一个产品线或一个自主事业单位可能被视为利润中心。如果利润中心有它的自己的资产，它可能也被视为一个投资中心。因此，投资回报才能确定。该中心使用的责任使管理层设计控制报告，以查明责任，从而帮助规划利润。预算案还规定标准，以表明该单位一级的决策或活动预计从每个负责人，活动量的资源，应该使用一个负责任的管理者来实现这一水平。建立一个预算责任中心，代表们伴随责任，并确定组织内的决策点。管理层的角色是一个员工活动未来的愿景所在公司的走向，它是如何到达那里，并为此作出明确的决定、协调和指导。管理部门还通过发展监督的程序，收集、记录和评价、反馈。因此，有效控制管理人员的领导的结果，用个人魅力说服，并提供适当的培训，规划人力资源，以及通过提高质量和效果评价和反馈来实现预算目标。第三章控制报告控制的调查报告可以向管理者反馈信息。应用于控制的管理调查报告仅为了内部的使用。因此，会计部门可以开发定制自己的调查报告格式。这种表格旨在检测财