成本控制外文翻譯-其他專業(yè)-文庫吧資料
2025-01-27 11:37本頁面
【正文】 present applicable anizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not plete, 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 resources 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 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 each 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 conitant responsibilities, and determines the decision points within an anization. The planning process provides for two types of control mechanisms: Feedforward: providing a basis for control at the point of action (the decision point)。s actions by paring the actual results of business outes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses 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 anize and coordinate production, and the selling, distribution, service, and administrative functions。s board fired Dunlap, having lost confidence in his onetrick 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 applicable to accounting39。 COST CONTROL Roger J. AbiNader Reference for Business， Encyclopedia of Business, 2nd ed. 本科畢業(yè)論文外文翻譯 5 Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the mon goal of improving business costefficiency 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 pr
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