成本管理外文文獻(xiàn)及翻譯-中國企業(yè)成本管理的現(xiàn)狀分析與對(duì)策

1、中文4852字成本管理外文文獻(xiàn) China's Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and fina

2、lly put forward to address these issues a number of measures to strengthen Cost Management. Keywords: Cost Management measures     In a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margi

3、ns shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development. First, the reality of

4、 China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind

5、 the Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at

6、 the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the sup

7、ply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise

8、. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive.The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduc

9、tion mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to fin

10、d cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline. In addition, the vast majority of enterprises in the overall concept of lack of Cost Management. Most companies have a common phenomenon, that is, to rely

11、 on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting; some business leaders only concerned about the financial and cost statements, using the number of statements to management costs. Although such an approach to reduce the

12、 cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management. (B) Cost Management obsolete First of all, from a Cost Management in general and ways of

13、 looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accounting, cost control, cost analysis, etc. In the within the new Cost Management system,

14、but how to make this methodology in a scientific, systematic, forming an organic links there are many problems. Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of the enterprises use varieties of France, 42.8% of companies use sub-step. The development tr

15、end of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this method to calculate, which indicates that the organization of production in China is still rela

16、tively extensive, paid insufficient attention to the consumer's personality. Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost of application management module level is not high, and many enterprises are still the manual accou

17、nting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness, accuracy requirements. (C) the cost Informati

18、on, a serious distortion of In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Information distortion is mainly caused by the following reasons: First, costing only a focus on materials, labor, manuf

19、acturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete, does not correctly evaluate the products in the the whole

20、process of life-cycle cost-effectiveness. The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the accounting of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect

21、 costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a substantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will pr

22、oduce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products. Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused

23、 by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in o

24、rder to gloss over its management performance, to investors, especially medium and small shareholders have a good explanation to take virtual cut costs, inflated benefits, such as Joan China source event, Guangxia event; some private enterprises do not even pay taxes in order to tax less, false purc

25、hase invoices, virtual offset value-added tax; inflated costs, pay less corporate income tax; a number of enterprise Cost Management is in chaos, infrastructure work is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D)

26、 internal Cost Management of the establishment of the main mistakes Cost of production and operation activities, a comprehensive index covering all aspects of management, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as

27、 a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology,

28、understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized

29、, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the man

30、agement of large groups of promise, of course, Cost Management work is not really achieve good results. Second, strengthen enterprise Cost Management measures Cost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management: (A) the introdu

31、ction of new ideas - the use of strategic Cost Management Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of

32、enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management t

33、hinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of

34、corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment. (B) establish a new concept 1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management T

35、he content and scope of the cost of doing business should not be confined to areas of production, management needs to be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development plannin

36、g stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion. 2, establis

37、h the concept of cost-effectiveness, cost forecasting and decision-making levels Enterprises can not succeed in the market for greater profits, they must establish the cost of determining the market concept, give full play to the cost of policy-making functions. Cost Management and enterprise's

38、overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues, from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or de

39、creases in order to conduct a cost benefit as the center of the dynamic management. 3, establish a sense of innovation, technology and insist on combining The vitality lies in its continued innovation, and enterprises should seize the pulse of the market, seeking mechanism innovation, vibrancy, incr

40、ease scientific and technological input, and the effective use of new technologies, new equipment, new processes and new materials, relying on technology to reduce product cost. Meanwhile, cost accounting should be considered in the scientific and technological content of products, including the cos

41、t to go to facilitate enterprises to the correct decision. The formation of the product cost, the technical factors, plays an important role, to improve Cost Management, we must implement the technology-driven economic principle of combining. 4, establish a people-oriented concept, create a cohesive

42、 force in enterprise People do not simply a tool for wealth creation, but an enterprise's largest capital, assets, resources and wealth, the main body of the enterprise, is the main Cost Management is to determine the cost of key factors. Therefore, to establish a people-oriented management thin

43、king, and arouse people's intellectual factors, train and develop people's ability to work, so that employees and managers on an equal footing and enjoy the same participation in power, the humanistic, democratic management thinking throughout the enterprise management process from beginning

44、 to end, so that enterprises can truly become a democratic, humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power. (C) the introduction of advanced Cost Management - activity-based costi

45、ng and cost-planning method Since the cost of the early 20th century inception, he has appeared 'standard cost', 'budget control', 'difference', 'cost-of-state analysis', 'variable cost method', 'volume-profit analysis', 'responsibility accounting&

46、#39;, etc. a series of traditional cost accounting methods. However, in today's increasingly competitive market economy, the traditional cost accounting methods have fatal defects, thus creating an activity-based costing and cost-planning method. 1, Activity-Based Costing Activity-Based Costing

47、is based on 'cost driver' as the fundamental basis of a cost-accounting methods. Its basic principle is that consumption of output operations, operations consume resources. In the product cost, it will be the focus from the traditional 'products' move to 'work' on to work for

48、 the accounting object, and the first motivation of resources based on resource allocation of costs to the job, and then tracked by the activity driver products, the final product obtained costs. It is customer-oriented chain, to the value chain as the center of the business 'operational procedu

49、res' fundamental and thorough reform, emphasizing the coordination of corporate internal and external customer relations, starting from the enterprise as a whole, coordinating the various departments and links the relationship between the ask enterprises to material supply, production and market

50、ing aspects of the operations form a continuous, synchronous's 'workflow', the elimination of all can not increase the value of the operation, so that enterprises in the state continued to improve and promote enterprise-wide optimization, establishing competitive advantage. 2, cost plann

51、ing method The cost of planning the basic ideas: (1) to full life-cycle-based, market-oriented development of target cost. Basic formula is: target cost = expected market price - target profit. (2) product design stage the cost of squeezing. This process can be expressed as the cost of the 'Sett

52、ings - decomposition - to achieve - (re-setting) - (re-decomposition) - (another achievement) - . .', and repeatedly as well as endless, until it reaches target cost. (3) the cost of production at the manufacturing stage decomposition and pressure transmission. The target cost pressures refined

53、to teams and groups, and even individuals and vendors. (4) pre-production phase of the feedback control. Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management, improve cost control management through a variety of incentive measures to m

54、ake the cost of the ideological objectives of planning can be the greatest degree of implementation. (5) The target cost optimization. Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological

55、 and market changes, so that the cost of the entire planning process to form a complete cycle, continuous improvement, and constantly perfect, and always be able to adapt to the changing market. (Iv) computer technology in Enterprise Cost Management At present, the computer is an indispensable tool

56、for economic life, to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization. 1, the software application LOTUS, EXCEL and other spreadsheet software has a powerful form processing, database management and statistical charts proces

57、sing functions, is commonly used office automation software. They do not have programming, flexible and convenient, the use of low cost, high efficiency, use of these software can be easily and quickly assist management in cost projections, decision-making, and can control the process of implementat

58、ion of the monitoring analysis, received good results. Businesses can combine their own characteristics, commissioned by software developers for their costs of developing a more professional management software. 2, the application of The network has a strong scalability, enables the sharing of resou

59、rces, improve efficiency and reduce costs. Internal and external Internet connection of the timely transmission of a variety of cost information, and can interactively communicate with the outside world, learn from each other and promote the application of various Cost Management techniques to achie

60、ve Cost Management objectives. (E) to take measures to ensure cost-effective information Companies should establish a sound internal control system, through accounting and other business processes control, help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent, the accounting and