成本控制外文翻譯-其他專業(yè)(參考版)
2025-01-23 11:37本頁面
【正文】 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. 。s 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 control report to enpass 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 and 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. 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 management39。 and improving quality and results through evaluation and feedback. Control reports are informational reports that tell management about an entity39。s role is to feedforwarda futuristic vision of where the pany 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 , effective management controls results from leading people by force of personality and through persuasion。s effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a twophased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance 本科畢業(yè)論文外文翻譯 6 plies with these plans. Through the budget process and accounting control, management establishes overall pany objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation. A budget segments the business into its ponents or centers where the responsible party initiates and controls action. Responsibility centersre
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