【導(dǎo)讀】業(yè)命運(yùn)的關(guān)鍵因素之一。改革開(kāi)放以來(lái)，由于我國(guó)不斷深化企業(yè)內(nèi)部改革，強(qiáng)化。各項(xiàng)費(fèi)用的核算和管理，有效地實(shí)現(xiàn)了對(duì)企業(yè)成本的控制。但仍然存在著未能科。學(xué)地確定成本控制標(biāo)準(zhǔn)、成本的形成過(guò)程缺乏有效的監(jiān)督等問(wèn)題。者在成本控制過(guò)程中往往缺乏科學(xué)的態(tài)度和方法，不能使成本得到高效的控制。低成本已經(jīng)成為每個(gè)企業(yè)不得不面臨的重要問(wèn)題。本，企業(yè)的生存和發(fā)展將會(huì)受到嚴(yán)重影響。興城水泵制造公司是提供水泵加工制造與維修的制造企業(yè)。城市發(fā)展迅速，用水量急劇增加。系對(duì)資源和能源的需求不斷增強(qiáng)，進(jìn)而造成各種能源和資源的短缺。因此，對(duì)興城水泵公司成本控制系統(tǒng)進(jìn)行研究，解決其生產(chǎn)過(guò)程。本的事前控制、事中控制、和事后控制。品實(shí)際成本被控制在預(yù)定的目標(biāo)范圍內(nèi)。成本控制的主要目的是使成本控制的結(jié)果對(duì)被控制的成本達(dá)到預(yù)期規(guī)定。投產(chǎn)前控制的措施以及種種。在興城水泵公司原材料費(fèi)用占了總成本的比重很大，興城水泵公司職工工資在成本中占有一定的比重，工資

　　

【正文】 perates. The second section describes the research design and the manner in which the investigation was conducted. The next three sections report the research findings, namely: the extent of information disclosure by panies in the Lancashire cotton industry。 the actual use of corporate accounting information in the collective bargaining decisions of the ATWU。 and the assessment by the ATWU decision makers of the usefulness of that information. The final section offers some suggestions, based on the evidence reported, for improvements in the quantity and type of accounting information which corporate management should be willing to disclose if they want trade union decision makers to take into consideration corporate financial performance in their collective bargaining decisions. The Amalgamated Textile Workers39。 Union (ATWU) was formed as recently as 1974 but its origins go back into the nieenth century. 戰(zhàn)洪亮 興城水泵公司成本控制問(wèn)題研究 30 The ATWU is essentially a loose federation of semiindependent unions representing spinners, weavers and cardroom operatives concentrated in one geographical area Lancashire. The ATWU is managed by the Central Executive Committee, headed by the General Secretary, and there is a 39。national39。 negotiating mittee which annually concludes agreements with the employers39。 federation, the British Textile Employers39。 Association (BTEA) over basic wage rates in the industry. However, the majority of collective bargaining decisions are not made by the negotiating mittee at 39。national39。 level but by trade union officials at the local or District level. The decisions at the District level include basic pay agreements with nonBTEA firms, productivity agreements at individual mills, and issues of working conditions, health and safety, and redundancies and closures. The individual Districts within the ATWU are each managed by a fulltime paid union official known as the District Secretary and since the vast majority of collective bargaining decisions are made by District Secretaries, these were chosen as the subject for our empirical investigation. In 1979 there were seventeen Districts within the ATWU. Most of the Districts represented all the ATWU members working in one geographical area, although in some cases there were separate Districts for spinning and weaving and in other cases one Secretary had responsibility for more than one District. At the time of the study the total number of District Secretaries was eighteen. The membership of the ATWU at that time was 42,000 (it has since fallen to 30,000) while the size of individual Districts ranged from 500 to 5,000. Membership of the ATWU, and consequently of the individual Districts, has been declining dramatically in the last twenty years reflecting the continuing contraction of the Lancashire cotton industry. The contraction of the industry has caused earnings to decline relative to the average for manufacturing industry as a whole and has resulted in the closure of many mills and entire panies. In addition, the production process is still quite laborintensive with the result that productivity as measured by output per employee pares unfavorably with other industries. In short, both the industry and 遼寧工程技術(shù)大學(xué)畢業(yè)設(shè)計(jì)（論文） 31 the union are in a state of severe decline and it is this decline which provides the backcloth to our study of information disclosure in a collective bargaining context. Structured interviews using a precoded questionnaire were conducted with sixteen out of the eighteen District Secretaries in post during August and September 1979. The content of the questionnaire was initially determined from the normative models of trade union decision making found in Cooper and Essex and Foley and Maunders Subsequently, a pilot survey of three District Secretaries was carried out to identify the most mon decision areas and information sources for inclusion in the main questionnaire. The pilot survey also ensured that no major decision areas or information sources which may have been specific to trade union officials in the Lancashire cotton industry were accidentally omitted. The final questionnaire used in the structured interviews identified seven sources of information which were available for use by the District Secretaries and these sources are presented very few panies in the Lancashire cotton industry publish employee reports and consequently only five District Secretaries could recall ever receiving copies directly from any of the panies in their District. Once again, it was the large or publicly quoted panies which produced and sent out employee reports to the District Secretaries and, just as for the published annual reports, the information was presented only for the group as a whole. All the District Secretaries who received a pany39。s employee report also received its published accounts and most of them considered that there was very little information in the former. Although both published accounts and employee reports suffer from a high level of aggregation, the same is not true for the other sources of information in Table 2. Internal accounting reports and order books contain information about individual panies or mills, while work study reports provide details relevant to a single shed within a mill or even a group of machines. The pattern of disclosure for internal accounting reports and order books was remarkably similar. All the District Secretaries reported that most panies allowed them access to internal accounting information and to information about the quantity and value of future orders. However, only one District Secretary said that he received 戰(zhàn)洪亮 興城水泵公司成本控制問(wèn)題研究 32 this information without having to make a specific request and there were a few panies, again small, privatelyowned