成本管理中英文对照外文翻译文献.docx
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成本管理中英文对照外文翻译文献.docx
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成本管理中英文对照外文翻译文献
中英文资料对照外文翻译
China'sEnterpriseCostManagementAnalysisandCountermeasures
Abstract:
WiththeprogressandChina'straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputforwardtoaddresstheseissuesanumberofmeasurestostrengthenCostManagement.
Keywords:
:
CostManagementmeasures
Inamarketeconomyconditions,astheglobaleconomicintegration,thedevelopmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thelevelofhighandlowbusinesscostsdirectlydeterminesthesizeofanenterpriseprofitabilityandcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomeaninevitablechoiceforthesurvivalanddevelopment.
First,therealityofChina'sEnterpriseCostManagementAnalysis
CostManagementinourcountryafteryearsofdevelopment,hasmademanyachievements,butnowfacesanewenvironment,China'sCostManagementhasalsoexposedsomenewproblems,mainlyinthefollowingaspects:
(A)CostManagementconceptbehindthe
ChineseenterpriseslagbehindtheconceptofCostManagementinpervasivephenomenon,mainlyinCostManagementofthescope,purposeandmeansfromtimetobiased.ManyenterpriseswillcontinuetolimitthescopeofCostManagementwithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesandrelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthepriceoftheproductcostofdoingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupplysideofpriceintheformofitsowncoststotheenterprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,withoutconsideringeachother'sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingcommoditycosts,makinggoodslesscompetitive.
ThepurposeofCostManagementfromthepointofview,manyenterprisesconfinedtolowercosts,butlessfromtheperspectiveofcost-effectivenessoftheeffectivenessofthemeansofcostreductionmainlyrelyonsavings,cannotbecost-effective.IntraditionalCostManagement,CostManagementpurposeshasbeenreducedtocutcosts,savinghasbecomethebasicmeanstoreducecosts.FromtheperspectiveofCostManagementtoanalyzetheCostManagementofthisgoal,notdifficulttofindcost-reductionisconditionalandlimits,andinsomecases,controlofcosts,couldleadtoproductqualityandenterpriseefficiencydecline.
Inaddition,thevastmajorityofenterprisesintheoverallconceptoflackofCostManagement.Mostcompanieshaveacommonphenomenon,thatis,torelyonfinancestafftomanagecosts.IntheimplementationofCostManagementprocess,somecompaniesfocusonlyoncostaccounting;somebusinessleadersonlyconcernedaboutthefinancialandcoststatements,usingthenumberofstatementstomanagementcosts.Althoughsuchanapproachtoreducethecosttoacertainrole,butthefinalanalysis,costaccounting,orexpostfactocontrol,failedtodoinadvanceofcostcontrolandoccurrenceofprocesscontrol,cannotbereplacedcostingCostManagement.
(B)CostManagementobsolete
Firstofall,fromaCostManagementingeneralandwaysoflookingat,notreallyformed,thesystem'sCostManagementmethodology,fromspeaking,wehaveproposedtheestablishmentofincludingcostprojections,thecostofdecision-making,costplanning,costaccounting,costcontrol,costanalysis,etc.InthewithinthenewCostManagementsystem,buthowtomakethismethodologyinascientific,systematic,forminganorganiclinkstherearemanyproblems.
Secondly,thespecificmethodofCostManagementperspective,Accordingtothesurvey,55.7%oftheenterprisesusevarietiesofFrance,42.8%ofcompaniesusesub-step.Thedevelopmenttrendofcurrentworldproductionofmanyvarietiesofsmallbatchproductionmode,thismodeofproductionbatcheslawappliestoproductcost.Currently,only6.2%ofChina'senterprisestoadoptthismethodtocalculate,whichindicatesthattheorganizationofproductioninChinaisstillrelativelyextensive,paidinsufficientattentiontotheconsumer'spersonality.
Finally,fromaCostManagementtooltosee,eventhoughsomeenterprisestoenterthecomputerizedstage,butthecostofapplicationmanagementmodulelevelisnothigh,andmanyenterprisesarestillthemanualaccounting,inamodernwayoftechnology,Information,andthisisboundtoconstrainbusinessfurtherenhancethelevelofCostManagement,itisdifficulttomeetthemodernCostManagementofcostInformationprovidedbythetimeliness,comprehensiveness,accuracyrequirements.
(C)thecostInformation,aseriousdistortionof
InChina,thereareaconsiderablenumberofenterprisesthereisthecostofthecaseInformationisuntrue,andthissituationisgettingworse.CostInformationdistortionismainlycausedbythefollowingreasons:
First,costingonlyafocusonmaterials,labor,manufacturingoverhead,ignoringthegrowingincreaseinthemodernenterpriseproductdevelopment,themiddleoftestingandtrial-andafter-salesserviceonasmallgroupofinputcostsassociatedwiththecontentoftheproductwasincomplete,doesnotcorrectlyevaluatetheproductsinthethewholeprocessoflife-cyclecost-effectiveness.
Thesecondisdistortioncausedbyimpropercostingmethods.Ahighdegreeoflabor-intensiveenterprisesinthepastyears,theaccountingofthesimpleassumption(thatis,thenumberofdirectlaborhoursorproductionbasisfortheallocationofindirectcosts),usuallydonotcauseseriousdistortionsinproductcosts.Butinamodernmanufacturingenvironment,theproportionofdirectlaborcostsdeclinedsignificantly,asubstantialincreaseintheproportionofmanufacturingcosts,andthenusethetraditionalmethodofcostcomputationwillproduceirrationalbehavior,theuseoftraditionalcostingwillleadtoseriousdistortionsinproductcostinformationtoenableenterprisestooperatethemistakeofchoosingthedirectionofproducts.
Third,toachievethepurposeofartificiallyadjustthecostofanumberofhiddenlossescausedbyaserious,corporatevirtualsurplusrealloss.InChina,someenterprisesdonotincreasebecauseofCostManagement,butinordertoachieveimpropergoalsorinteresttodosoatthecostoftheexternaldisclosureoffalseinformation.Studyitscausesandperformance:
businessmanagersinordertoglossoveritsmanagementperformance,toinvestors,especiallymediumandsmallshareholdershaveagoodexplanationtotakevirtualcutcosts,inflatedbenefits,suchasJoanChinasourceevent,Guangxiaevent;someprivateenterprisesdonotevenpaytaxesinordertotaxless,falsepurchaseinvoices,virtualoffsetvalue-addedtax;inflatedcosts,paylesscorporateincometax;anumberofenterpriseCostManagementisinchaos,infrastructureworkisnotsolid,itisdifficulttoaccuratelyaccountforproductcosts,andthusdisclosedthecostofinformationisnotaccurate.(D)internalCostManagementoftheestablishmentofthemainmistakes
Costofproductionandoperationactivities,acomprehensiveindexcoveringallaspectsofmanagement,butalsoinvolvesalllevelsofpersonnel.However,alongtime,peoplehavebeentheexistenceofabias,theCostManagementasafinanceofficerforasmallnumberofmanagerspatents,thatthecost-effectivenessshouldbehandledbybusinessleadersandfinancestaffandtoallworkshops,departments,teamsandgroupsofworkersonlyasaproducer,resultingincontrolcosts,understandtechnology,understandtechnology,understandthefinancial,themajorityoftheworkersastowhichcostsshouldbecontrolled,howtocontrolproblemshavenointentionalsowereunabletosayinthecost-consciousindifference.WorkersthatGanhaoganhuaiasample,feelmarketpressures,costcontrolinitiativecannotbemobilized,seriouswaste,mainlyinenergyandmaterials,thenextmaterialwithoutcarefulplanning,thenextcornerdoesnotmakefulluseofmaterials,energyandrun,risk,dripping,andleakisserious.CostManagementofthemainmistakesmadetoestablishtheCostManagementbusinesshaslostthemanagementoflargegroupsofpromise,ofcourse,CostManagementworkisnotreallyachievegoodresults.
Second,strengthenenterpriseCostManagementmeasures
CostManagementforChineseEnterprisesintheproblems,weshouldstartthefollowingeffortstostrengthenCostManagement:
(A)theintroductionofnewideas-theuseofstrategicCostManagement
Strategicmanagementiscentraltothesustainedcompetitiveadvantageforbusinesses,competitiveadvantageisthecoreofanyStrategy,itultimatelycomesfromenterprisestocreatevalueforcustomers,thisvaluemustexceedthecostsofenterprisestocreateit.Anenterprisetogainacompetitiveadvantageneedtomakeachoice,thatis,enterprisesmuststriveforwhatwouldbeanadvantage,andtowhatextenttheproblemforsuperioritytomakeachoice.ThisrequirestheintroductionofstrategicmanagementofCostManagementthinking,toachieveastrategicsenseoftheextensionstoformastrategicCostManagement.StrategicCostManagementreferstomanagementofthespecializedapproachprovidesananalysisoftheenterpriseitselfanditscompetitorsinformationtoassistmanagersandevaluationoftheformationofcorporateStrategy,therebycreatingacompetitiveadvantageinordertomeetenterpris
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