成本控制外文翻譯-其他專業(yè)-資料下載頁
2025-01-19 11:37本頁面
【導(dǎo)讀】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。手具更大的利潤。本的方法，都會對企業(yè)產(chǎn)生有利的影響。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，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。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。執(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)。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。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。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)。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。
【正文】 edural 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 piles and coordinates the elements. Accountants 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 for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for costcutting measures. For instance, in mass layoffs, the pany may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a decline in morale among those who remain. Thus management must identify which 本科畢業(yè)論文外文翻譯 8 costs have strategic significance and which do not. To determine the strategic impact of costcutting, management has to weigh the effects of the proposed change on all areas of the business. For example, 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 to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the pany in the bigger picture, ., it may lose sales. In such scenarios, managers require the discipline not to place shortterm savings over longterm 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 daytoday managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottomup 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 entity39。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 pares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.
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