企業(yè)成本控制外文翻譯-其他專業(yè)-在線瀏覽
2025-03-24 07:07本頁面
【正文】 as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed Chainsaw Al because of his penchant for deep cost cutting at the panies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam39。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。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 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 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 centersrepresent 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 investme
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