1、精選優(yōu)質(zhì)文檔-傾情為你奉上山東英才學(xué)院畢業(yè)設(shè)計(論文)外文資料翻譯學(xué) 院經(jīng)濟管理學(xué)院專業(yè)財務(wù)管理學(xué)生姓名楊艷廷班級學(xué)號2外文出處Roger J.Binder，The management of cost controlEncyclopedia of BusinessJ，Reference for Business, Encyclopedia of Business, 2nd ed附件：1.外文資料翻譯譯文；2.外文原文指導(dǎo)教師評價：1翻譯內(nèi)容與課題的結(jié)合度： 優(yōu) 良 中 差2翻譯內(nèi)容的準確、流暢： 優(yōu) 良 中 差3專業(yè)詞匯翻譯的準確性： 優(yōu) 良 中 差4翻譯字符數(shù)是否符合規(guī)定要求： 符合 不符

2、合指導(dǎo)教師簽名：年月日附件：1.外文資料翻譯譯文成 本 控 制 管 理羅杰 隨著社會主義市場經(jīng)濟和現(xiàn)代企業(yè)制度的逐步建立和完善，成本管理成為現(xiàn)代企業(yè)非常關(guān)注的問題。研究現(xiàn)代成本管理，是一個既有一定意義，又有一定現(xiàn)實意義的問題。   傳統(tǒng)的成本管理是以企業(yè)是否節(jié)約為依據(jù)，片面地從降低成本乃至力求避免某些費用的發(fā)生入手。強調(diào)節(jié)約和節(jié)省。傳統(tǒng)成本管理的目的可簡單地歸納為減少支出、降低成本。這就是成本論成本的狹隘觀念。在傳統(tǒng)的計劃經(jīng)濟下，產(chǎn)品實行統(tǒng)購統(tǒng)銷，企業(yè)的產(chǎn)出等于企業(yè)的 收入。因此，降低產(chǎn)品成本就意味著增加企業(yè)的收益，企業(yè)必然將成本管理的重點放在降低產(chǎn)品成本上，而陷入單純的為降低成本而

3、管理成本的滯后狀態(tài)，不能為決策提供所需要的正確信息。 隨著市場經(jīng)濟的發(fā)展，賣方市場逐漸向買方市場轉(zhuǎn)變，企業(yè)不能再將成本管理簡單地等同于降低成本。因為，企業(yè)不僅要關(guān)注產(chǎn)品的生產(chǎn)成本，而且要關(guān)注其產(chǎn)品能在市場上實現(xiàn)的效益。在市場經(jīng)濟的環(huán)境下，適應(yīng)瞬息萬變的環(huán)境，獲得經(jīng)濟效益取得持續(xù)性的競爭優(yōu)勢，始終是現(xiàn)代企業(yè)管理必須考慮的首要問題。企業(yè)成本管理工作中也應(yīng)該樹立成本效益觀念，實現(xiàn)由傳統(tǒng)的“節(jié)約、節(jié)省”觀念向現(xiàn)代效益觀念轉(zhuǎn)變。特別是在我國市場經(jīng)濟體制逐步完善的今天，企業(yè)管理應(yīng)以市場需求為導(dǎo)向，通過向市場提供質(zhì)量盡可能高、功能盡可能完善的產(chǎn)品和服務(wù)，力求使企業(yè)獲取盡可能多的利潤。與企業(yè)管理的這一基本要求

4、相適應(yīng)，企業(yè)成本管理也就應(yīng)與企業(yè)的整體經(jīng)濟效益直接聯(lián)系起來，以一種新的認識觀成本效益觀念看待成本及其控制問題。企業(yè)的一切成本管理活動應(yīng)以成本效益觀念作為支配思想，從“投入”與“產(chǎn)出”的對比分析來看待“投入”（成本）的必要性、合理性，即努力以盡可能少的成本付出，創(chuàng)造盡可能多的使用價值，為企業(yè)獲取更多的經(jīng)濟效益。這里，值得注意的是：“盡可能少的成本付出”與“減少支出，降低成本”的概念是有區(qū)別的。“盡可能少的成本付出”，不就是節(jié)省或減少成本支出。它是運用成本效益觀念來指導(dǎo)新產(chǎn)品的設(shè)計及老產(chǎn)品的改進工作。如在對市場需求進行調(diào)查分析的基礎(chǔ)上，認識到如在產(chǎn)品的原有功能基礎(chǔ)上新增某一功能，會使產(chǎn)品的市場占有

5、率大幅度提高，那么，盡管為實現(xiàn)產(chǎn)品的新增功能會相應(yīng)地增加一部分成本。只要這部分成本的增加能提高企業(yè)產(chǎn)品在市場的競爭力，最終為企業(yè)帶來更大的經(jīng)濟效益，這種成本增加就是符合成本效益觀念的。 總之，在現(xiàn)代市場經(jīng)濟環(huán)境下的企業(yè)日常成本管理中，應(yīng)對比“產(chǎn)出”看“投入”。研究成本增減與收益增減的關(guān)系，以確定最有利于提高效益的成本預(yù)測和決策方案。     戰(zhàn)略成本管理的形成和發(fā)展是現(xiàn)代市場經(jīng)濟和競爭的必然結(jié)果。近二十年來企業(yè)環(huán)境發(fā)生了急劇的變化，全球性競爭日益激烈，為了適應(yīng)這種競爭的需要，戰(zhàn)略成本應(yīng)運而生。不言而喻，成本是決定企業(yè)產(chǎn)品或勞務(wù)在競爭中能否取得份額以及占有多少份額的

6、關(guān)鍵因素，而影響競爭成本的核心是企業(yè)的戰(zhàn)略成本，而非傳統(tǒng)的經(jīng)營成本。 實施戰(zhàn)略成本管理有利于更新成本管理的觀念。在傳統(tǒng)成本管理中，成本管理的目的被歸結(jié)為降低成本，節(jié)約成了降低成本的基本手段。不可否認，在成本管理中，節(jié)約作為一種手段是不容置疑的，但它不是唯一的手段，現(xiàn)代成本管理的目的“應(yīng)該是以盡可能少的成本支出，獲得盡可能多的使用價值，從而為賺取利潤提供盡可能好的基礎(chǔ)，從而提高成本效益。從戰(zhàn)略成本管理的視角出發(fā)來分析成本管理的這一目標，不難發(fā)現(xiàn)，成本降低是有條件和限度的，在某些情況下控制成本費用，可能會導(dǎo)致產(chǎn)品質(zhì)量和企業(yè)效益的下降。如果企業(yè)以較低的成本升幅，而取得更高的使用價值，從而大大提高企業(yè)

7、的經(jīng)濟效益，企業(yè)何樂而不為。企業(yè)在市場上取得競爭優(yōu)勢取決于以同樣的成本為顧客提供更優(yōu)的使用價值或以較低成本提供相同的使用價值。企業(yè)采用何種成本戰(zhàn)略，取決于企業(yè)整個的經(jīng)營戰(zhàn)略和競爭戰(zhàn)略，成本管理必須為企業(yè)整個經(jīng)營管理服務(wù)。 在現(xiàn)代成本管理中，戰(zhàn)略成本管理占有十分重要的地位，它突破了傳統(tǒng)成本管理把成本局限在微觀層面上的研究領(lǐng)域，把重心轉(zhuǎn)向提高企業(yè)整體經(jīng)濟效益。 成本計算既是成本會計的中心也是成本管理的基礎(chǔ)，其重要地位無庸置疑。傳統(tǒng)的成本計算包括以匯總、分配、再匯總的形式計算制造產(chǎn)品成本，也包括以標準成本為核心手段進行成本預(yù)算。然而，在現(xiàn)代成本管理中，從形式到內(nèi)容都有了飛速的發(fā)展。西方發(fā)達國家多年的

8、研究和實踐，提出了一些新的成本計算方法，其中作業(yè)成本法（Activity-Based Costing,ABC）在歐美已經(jīng)得到了較為普遍的應(yīng)用，ABC在提供更為精密、真實的成本信息方面功不可沒。 作業(yè)成本概念的提出深化了人們對成本的認識。傳統(tǒng)成本理論認為：成本是對象化的費用，是生產(chǎn)經(jīng)營過程中所耗費的資金總和。傳統(tǒng)成本理論的成本概念揭示了成本的經(jīng)濟實質(zhì)（價值耗費）和經(jīng)濟形式（貨幣資金），但沒有反映出成本形成的動態(tài)過程。ABC法有效地彌補了這一不足。它把企業(yè)生產(chǎn)經(jīng)營過程描述為一個為滿足顧客需要而設(shè)計的一系列作業(yè)的集合。其中，作業(yè)推移的過程也是價值在企業(yè)內(nèi)部逐步積累、轉(zhuǎn)移，直到最后形成轉(zhuǎn)移給顧客的總價

9、值 (即最終產(chǎn)品成本)的過程。ABC法通過作業(yè)這一中介，將費用發(fā)生與產(chǎn)品成本形成聯(lián)系起來，形象地揭示了成本形成的動態(tài)過程，使成本的概念更為完整、具體。     與傳統(tǒng)成本制度相比，作業(yè)成本計算采用的是比較合理的方法分配間接費用。該方法首先匯集各作業(yè)中心消耗的各種資源，再將各作業(yè)中心的成本按各自的作業(yè)動因分配到各產(chǎn)品。歸根到底，它是采用多種標準分配間接費用，是對不同的作業(yè)中心采用不同的作業(yè)動因來分配間接費用。而傳統(tǒng)的成本計算只采用單一的標準進行制造費用的分配，無法正確反映不同產(chǎn)品生產(chǎn)中不同技術(shù)因素對費用發(fā)生的不同影響。ABC法將直接費用和間接費用都視為產(chǎn)品消耗作業(yè)所

10、付出的代價同等對待。對直接費用的確認和分配，與傳統(tǒng)成本計算方法并無差別；對間接費用的分配則依據(jù)作業(yè)成本動因，采用多樣化的分配標準，從而使成本的可歸屬性大大提高。因此，從制造費用的分配準確性來說，作業(yè)成本法計算的成本信息比較客觀、真實、準確。從成本管理的角度講，作業(yè)成本管理把著眼點放在成本發(fā)生的前因后果上，通過對所有作業(yè)活動進行跟蹤動態(tài)反映，可以更好地發(fā)揮決策、計劃和控制作用，以促進現(xiàn)代成本管理的不斷提高。 總之，要適應(yīng)市場經(jīng)濟的大環(huán)境，企業(yè)必須改進成本計算方法，提供更準確的成本信息，使企業(yè)獲得更多的效益，提高企業(yè)的市場競爭力。 傳統(tǒng)成本管理只重視了有形成本動因，而忽視了無形成本動因。在傳統(tǒng)成本

11、管理觀念中，像原材料、人工、制造費用等項目才是構(gòu)成成本的主要因素，而產(chǎn)品的研究開發(fā)、市場開拓、企業(yè)內(nèi)部結(jié)構(gòu)的調(diào)整等都與成本管理無多少關(guān)聯(lián)。但事實上，一些有形的成本項目往往并不是影響成本的最主要因素，而一些傳統(tǒng)成本管理未能考慮的因素，如企業(yè)規(guī)模、地理位置、產(chǎn)品的復(fù)雜性，甚至像廠房的規(guī)劃布局、存貨的內(nèi)部傳遞及企業(yè)的成本管理中英文文獻對照及成本控制管理制度等因素，都會對產(chǎn)品成本產(chǎn)生很大的影響。這些動因需要長期的積累才能形成，且一經(jīng)形成就難以改變，因此更要強調(diào)從戰(zhàn)略予以綜合考慮。據(jù)國外的研究表明，企業(yè)在生產(chǎn)開始之前，已有85%的產(chǎn)品成本成為約束成本，即一些結(jié)構(gòu)性成本動因和執(zhí)行性成本動因，實際上是影響企

12、業(yè)成本的關(guān)鍵因素，而傳統(tǒng)成本管理能產(chǎn)生影響的部分，只占總成本的15%。 在高度自動化的現(xiàn)代制造過程中，直接人工成本比重日益降低，僅占生產(chǎn)成本的5%10%，而與自動化緊密相關(guān)的機器折舊費、動力費等需要分配計入不同產(chǎn)品的間接費用又大幅度增加。在這種情況下，如仍以日益減少的直接人工工時或直接人工工資的比例來分配這些比例不斷增大的間接費用，會使產(chǎn)品成本嚴重失真。很明顯，現(xiàn)代企業(yè)產(chǎn)品中的科技含量的增加，使得產(chǎn)品的制造成本并非與產(chǎn)品生產(chǎn)數(shù)量直接相關(guān)，或者說至少不是只與產(chǎn)品數(shù)量直接相關(guān)。如果還按照傳統(tǒng)方法計算產(chǎn)品成本，會高估低科技含量產(chǎn)品成本，而低估高科技含量產(chǎn)品成本。成本計算的錯誤導(dǎo)致企業(yè)生產(chǎn)決策的錯誤，

13、這對企業(yè)來說，是足以致命的。因而，在以計算機技術(shù)為代表的高科技迅猛發(fā)展的今天，有必要按戰(zhàn)略成本管理觀點將傳統(tǒng)的單一的數(shù)量動因擴展為一系列的成本動因，通過對各種成本動因和相關(guān)成本之間進行分析，將單一標準的分配改為按成本動因的多標準分配，從而正確地分配各項間接費用，正確地計算產(chǎn)品成本。這樣才能清晰地揭示哪些產(chǎn)品具有有效的盈利能力。特別是在傳統(tǒng)成本管理下未予考慮的一些無形的成本動因，如企業(yè)的規(guī)模、產(chǎn)品開發(fā)、市場開拓、企業(yè)內(nèi)部結(jié)構(gòu)調(diào)整，甚至廠房的布局規(guī)則等，都會對產(chǎn)品成本產(chǎn)生很大的影響，更應(yīng)從戰(zhàn)略上予以考慮。  通過對成本主觀動因的研究分析，可進一步啟發(fā)我們在現(xiàn)代企業(yè)成本管理中的一些新思路、

14、新觀念。2.外文原文The management of cost controlRoger J.BinderAlong with socialist market economy and the modern enterprise system gradually establishment and the consummation, the cost manages into the modern enterprise extreme matter of concern. The research modern cost management, is both has the certain

15、 significance, and has the certain practical significance the question. The traditional cost management is by the enterprise whether saves for the basis, onesidedly from reduces the cost and even makes every effort to avoid certain expenses the occurrence obtaining. The emphasis saves and saves. The

16、 traditional cost management goal may simply induce into the reduced disbursement, reduces the cost. This is the cost discusses the cost the narrow idea. Under the traditional planned economy, the product implementation state monopoly for purchase and marketing, the enterprise delivers is equal to t

17、he enterprise the income. Therefore, reduces the product cost to mean the increase enterprise the income, the enterprise inevitably with emphasis puts the cost management in reduces in the product cost, but falls into purely is reduces the cost to manage the cost the lag condition, cannot provide th

18、e correct information for the decision making which needs. Along with the market economy development, the seller market gradually transforms to the buyer market, the enterprise cannot simply equate again the cost management to reduces the cost. Because, the enter prise not only needs to pay attentio

19、n to the product the production cost,moreover must pay attention to its product to be able the benefit which realizes in the market. In under the market economy environment,adapts the fast changing environment, obtains the economic efficiency to have the long-enduring competitive advantage, througho

20、ut is the most important question which the modern business management must consider. In the enterprise cost supervisory work also should set up the cost benefit idea, realizes "saves by the tradition, is economical" the idea to the modern benefit idea transformation.Specially today which

21、gradually consummates in our country market economy system, the enterprise manages should take the market demand as the guidance, through provides the quality to the market to be as far as possible high the product and the service which, the function consummates as far as possible, makes every effor

22、t enable the enterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprise cost management also should directly relate with enterprise's over all economic efficiency, regards the cost and its the control question by one kind of new underst

23、anding view - cost benefit idea. Enterprise's all cost management should by the cost benefit idea take the control thought, and "delivers" the contrast analyzes regards "the investment"(cost) the necessity, the rationality from "the investment", namely diligently pa

24、ys by as far as possible the few costs, the creation many use value, is as far as possible the enterprise gains the more economic efficiency. Here, the worth noting is: "The few costs pay and" the reduced disbursement as far as possible ", reduces the cost"the concept has the dif

25、ference. "The few costs pay as far as possible", not saves or the reduced cost disbursement. It is the operating cost benefit idea instructs the new product the design and the old product improvement work. If in carries on the diagnosis to the market demand in the foundation, realized to l

26、ike increases some function in the product original function foundation, can cause the product the market share large scale enhancement, then, although for realizes the product creational function to be able correspondingly to increase part of costs. So long as this part of cost increase can enhance

27、 the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, this kind of cost increases conforms to the cost benefit idea. In brief, under in the modern market economy environment enterprise daily cost management, should contrast "

28、delivers" looks at "the investment". The research cost fluctuation and the income fluctuation relations, determined is most advantageous to enhances the benefit the cost forecast and the policy-making plan. The strategic cost management formation and the development are the modern mar

29、ket economy and the competition inevitable result. The near for 20 year enterprise environment had the sudden change, the global competition has been day by day intense, in order to meet this kind of competition need, the strategic cost arose at the historic moment. It- goes without saying, the cost

30、 is decided whether the enterprise product or the service do obtain the share in the competition as well as holds how many shares the key aspect, but affects the competition cost the core is enterprise's strategic cost, but non- traditional cost of operation.The implementation strategy cost mana

31、gement is advantageous to the renewal cost management idea. In the traditional cost management, the cost management goal is summed up for reduces the cost, saves is reduces the cost the essential method. In the cost management, saves the achievement one method is undeniable, but it is not the only m

32、ethod, the modern cost management goal "should be by as far as possible the few costs disbursement, obtains as far as possible many use value, thus for earns the profit to provide as far as possible the good foundation, thus enhances the cost benefit. Embarks from the strategic cost management

33、angle of view analyzes the cost management this goal, is not difficult to discover, cost reduction has the condition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterprise benefit drop.If enterprise by lower cost rate of increment,

34、but obtains the higher use value, thus greatly enhances the enterprise the economic efficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superior use value take the similar cost as the customer or provides the same use val

35、ue by the comparatively low cost. The enterprise uses what kind of cost strategy, is decided to the enterprise entire management strategy and the competition strategy, the cost management must serve for the enterprise entire management management. In the modern cost management, the strategic cost ma

36、nagement holds the extremely important status, it broke through the traditional cost management the cost limitation in the microscopic stratification plane research area, changes the center of gravity the enterprise overall strategy this broader research area, such as the production connection, the

37、purchase connection, the technical connection, in the competitor connection cost analysis and so on, is advantageous to the enterprise correctly carries on the cost forecast, the decision-making, thus correctly chooses the enterprise the management strategy, correctly processes the enterprise to dev

38、elop with strengthens the cost management the relations, enhances the enterprise overall economic efficiency ortant status does not need doubt. The traditional cost finding includes compiles the form computation manufacture product cost which, the assignment, compiles again, also includes take the s

39、tandard cost carries on the cost budget as the core method. However, in the modern cost management, all had the rapid development from the form to the content. Western developed country many years research and the practice, proposed some new cost finding methods, cost of operation law (Activity-Base

40、d Costing, ABC) already obtained a more universal application in Europe and America, ABC has been precisely providing precisely, the real cost information aspect has lasting achievements. The cost of operation concept proposed deepened the people to the cost understanding. The traditional cost theor

41、y thought that, The cost is the object expense, produces the fund sum total which in the management process consumes. The traditional cost theory cost concept has promulgated the cost economical essence (value consumption) and the economic form (monetary fund), but had not reflected the cost forms d

42、ynamic process. The ABC law effectively has made up this insufficiency. It produces the enterprise the management process description is for satisfies a series of works set which the customer needs to design. Among them, the work passes the process also is the value gradually accumulates, the shift

43、in the enterprise interior,until finally forms shifts for customer's total value (namely final product cost) the process. ABC Fathom work this intermediary, has the expense with the product cost forms relates, vividly has promulgated the dynamic process which the cost forms, completely causes th

44、e cost the concept, to be concrete. Compares with the traditional cost system, the cost of operation computation uses is the quite reasonable method assignment indirect expense. This method first collects various works center consumption each kind of resources, again assigns various works center cos

45、t according to respective work agent to various products. In the final analysis, it uses the many kinds of standards assignment indirect expense, is uses the different work agent to the different work center to assign the indirect expense. But the traditional cost finding only uses the sole standard

46、 to carry on the factory expense the assignment,is unable correctly to reflect in the different product production the different technical factor the different influence which occurs to the expense. The ABC law all regards as the direct cost and the indirect expense the price equal treatment which t

47、he product consumption work pays. Directly meets the expense the confirmation and the assignment, has not been certainly different with the tradition cost finding method;Rests on the cost of operation agent to the indirect expense assignment, uses diverse the assignment standard, thus causes the cos

48、t to be possible the ownership greatly to enhance. Therefore, said from the factory expense assignment accuracy, the cost of operation law computation cost information quite objective, real, is accurate. Says from the cost management angle, the cost of operation management puts the objective point i

49、n the cause and effect which the cost occurs,through carries on the track dynamic reflection to all works activity,may display the decision-making, the plan and the control action well,promotes the modern cost management unceasing enhancement.In brief, must adapt the market economy big environment,

50、the enterprise must improve the cost finding method, provides the more accurate cost information, causes the enterprise to obtain more benefits, enhances the enterprise the market competition strength. The traditional cost management has only taken the visible cost agent,but has neglected the invisi

51、ble cost agent. In the traditional cost management idea, project and so on raw material, man-power, factory expense is constitutes the cost the primary factor, but the product research development, the market development, the enterprise internal structure adjustment and so on all does not have how m

52、any connections with the cost management. But in fact, some visible cost projects often certainly are not affect the cost the most primary factor, but some traditional cost management has not been able to consider factor, like enterprise scale, geographical position, product complexity, even likes t

53、he workshop the plan layout, goods in stock internal transmission and enterprise's factor and so on control system, can have the very tremendous influence to the product cost. These agents need the long-term accumulation to be able to form, also as soon as passes through forms with difficulty ch

54、anges, there fore must emphasize synthesizes the consideration from the strategy.According to the overseas research indicated before, the enterprise starts in the production, had 85% product cost to become the restraint cost, namely some constitutive cost agent and the execution cost agent, is in fa

55、ct affects the enterprise cost the key aspect, but the traditional cost management can produce the influence part, only accounts for the total cost 15%. In in the high automated modern manufacture process, the direct artificial cost proportion reduces day by day, only accounts for the production cost 5%10%, but with the automated close correlation machine amortization fund, the power spends and so on to need to assign includes the different product the indirect expense large scale to increase. In this kind of situation, if still to the direct artificial labor which redu