cost-control-成本控制-外文翻譯學(xué)士學(xué)位論文

Referenceforbusiness,EncyclopediaofBusiness.2nded,CosDesCostcontrolRogerJ.BinderAbstractCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Controlofthebusinessentity,then,isessentiallyamanagerialandsupervisoryfunction.Controlconsistsofthoseactionsnecessarytoassurethattheentity'sresourcesandoperationsarefocusedonattainingestablishedobjectives,goalsandplans.Control,exercisedcontinuously,flagspotentialproblemssothatcrisesmaybeprevented.Italsostandardizesthequalityandquantityofoutput,andprovidesmanagerswithobjectiveinformationaboutemployeeperformance.Managementcomparesactualperformancetopredeterminedstandardsandtakesactionwhennecessarytocorrectvariancesfromthestandards.Keywords:Costcontrol；Applications；Controlreports；Standards；StrategicCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Duringthe1990scostcontrolinitiativesreceivedparamountattentionfromcorporateAmerica.Oftentakingtheformofcorporaterestructuring,divestmentofperipheralactivities,masslayoffs,oroutsourcing,costcontrolstrategieswereseenasnecessarytopreserve—orboost—corporateprofitsandtomaintain—orgain—acompetitiveadvantage.Theobjectivewasoftentobethelow-costproducerinagivenindustry,whichwouldtypicallyallowthecompanytotakeagreaterprofitperunitofsalesthanitscompetitorsatagivenpricelevel.Somecostcontrolproponentsbelievethatsuchstrategiccost-cuttingmustbeplannedcarefully,asnotallcostreductiontechniquesyieldthesamebenefits.Inanotablelate1990sexample,chiefexecutiveAlbertJ.Dunlap,nicknamed"ChainsawAl"becauseofhispenchantfordeepcostcuttingatthecompaniesheheaded,failedtorestoretheailingsmallappliancemakerSunbeamCorporationtoprofitabilitydespitehisdrasticcostreductiontactics.Dunlaplaidoffthousandsofworkersandsoldoffbusinessunits,butmadelittlecontributiontoSunbeam'scompetitivepositionorsharepriceinhistwoyearsasCEO.Consequently,in1998Sunbeam'sboardfiredDunlap,havinglostconfidenceinhis"one-trick"approachtomanagement.COSTCONTROLAPPLICATIONSAcomplexbusinessrequiresfrequentinformationaboutoperationsinordertoplanforthefuture,tocontrolpresentactivities,andtoevaluatethepastperformanceofmanagers,employees,andrelatedbusinesssegments.Tobesuccessful,managementguidestheactivitiesofitspeopleintheoperationsofthebusinessaccordingtopre-establishedgoalsandobjectives.Management'sguidancetakestwoformsofcontrol:(1)themanagementandsupervisionofbehavior,and(2)theevaluationofperformance.Behavioralmanagementdealswiththeattitudesandactionsofemployees.Whileemployeebehaviorultimatelyimpactsonsuccess,behavioralmanagementinvolvescertainissuesandassumptionsnotapplicabletoaccounting'scontrolfunction.Ontheotherhand,performanceevaluationmeasuresoutcomesofemployee'sactionsbycomparingtheactualresultsofbusinessoutcomestopredeterminedstandardsofsuccess.Inthiswaymanagementidentifiesthestrengthsitneedstomaximize,andtheweaknessesitseekstorectify.Thisprocessofevaluationandremedyiscalledcostcontrol.Costcontrolisacontinuousprocessthatbeginswiththeproposedannualbudget.Thebudgethelps:(1)toorganizeandcoordinateproduction,andtheselling,distribution,service,andadministrativefunctions;and(2)totakemaximumadvantageofavailableopportunities.Asthefiscalyearprogresses,managementcomparesactualresultswiththoseprojectedinthebudgetandincorporatesintothenewplanthelessonslearnedfromitsevaluationofcurrentoperations.Controlreferstomanagement'sefforttoinfluencetheactionsofindividualswhoareresponsibleforperformingtasks,incurringcosts,andgeneratingrevenues.Managementisatwo-phasedprocess:planningreferstothewaythatmanagementplansandwantspeopletoperform,whilecontrolreferstotheproceduresemployedtodeterminewhetheractualperformancecomplieswiththeseplans.Throughthebudgetprocessandaccountingcontrol,managementestablishesoverallcompanyobjectives,definesthecentersofresponsibility,determinesspecificobjectivesforeachresponsibilitycenter,anddesignsproceduresandstandardsforreportingandevaluation.Abudgetsegmentsthebusinessintoitscomponentsorcenterswheretheresponsiblepartyinitiatesandcontrolsaction.Responsibilitycentersrepresentapplicableorganizationalunits,functions,departments,anddivisions.Generallyasingleindividualheadstheresponsibilitycenterexercisingsubstantial,ifnotcomplete,controlovertheactivitiesofpeopleorprocesseswithinthecenterandcontrollingtheresultsoftheiractivity.Costcentersareaccountableonlyforexpenses,thatis,theydonotgeneraterevenue.Examplesincludeaccountingdepartments,humanresourcesdepartments,andsimilarareasofthebusinessthatprovideinternalservices.Profitcentersacceptresponsibilityforbothrevenueandexpenses.Forexample,aproductlineoranautonomousbusinessunitmightbeconsideredprofitcenters.Iftheprofitcenterhasitsownassets,itmayalsobeconsideredaninvestmentcenter,forwhichreturnsoninvestmentcanbedetermined.Theuseofresponsibilitycentersallowsmanagementtodesigncontrolreportstopinpointaccountability,thusaidinginprofitplanning.Abudgetalsosetsstandardstoindicatethelevelofactivityexpectedfromeachresponsiblepersonordecisionunit,andtheamountofresourcesthataresponsiblepartyshoulduseinachievingthatlevelofactivity.Abudgetestablishestheresponsibilitycenter,delegatestheconcomitantresponsibilities,anddeterminesthedecisionpointswithinanorganization.CONTROLREPORTSControlreportsareinformationalreportsthattellmanagementaboutanentity'sactivities.Managementrequestscontrolreportsonlyforinternaluse,and,therefore,directstheaccountingdepartmenttodeveloptailor-madereportingformats.Accountingprovidesmanagementwithaformatdesignedtodetectvariationsthatneedinvestigating.Inaddition,managementalsoreferstoconventionalreportssuchastheincomestatementandfundsstatement,andexternalreportsonthegeneraleconomyandthespecificindustry.Controlreports,then,needtoprovideanadequateamountofinformationsothatmanagementmaydeterminethereasonsforanycostvariancesfromtheoriginalbudget.Agoodcontrolreporthighlightssignificantinformationbyfocusingmanagement'sattentiononthoseitemsinwhichactualperformancesignificantlydiffersfromthestandard.Becausekeysuccessfactorsshiftintypeandnumber,accountingrevisescontrolreportswhennecessary.Accountingalsovariesthecontrolperiodcoveredbythecontrolreporttoencompassaperiodinwhichmanagementcantakeusefulremedialaction.Inaddition,accountingdisseminatescontrolreportsinatimelyfashiontogivemanagementadequatetimetoactbeforetheissuanceofthenextreport.Managersperformeffectivelywhentheyattainthegoalsandobjectivessetbythebudget.Withrespecttoprofits,managerssucceedbythedegreetowhichrevenuescontinuallyexceedexpenses.Inapplyingthefollowingsimpleformula,managers,especiallythoseinoperations,realizethattheyexercisemorecontroloverexpensesthantheydooverrevenue.Whiletheycannotpredictthetimingandvolumeofactualsales,theycandeterminetheutilizationrateofmostoftheirresources,thatis,theycaninfluencethecostside.Hence,theevaluationofmanagement'sperformanceanditsoperationsiscostcontrol.STANDARDSForcostcontrolpurposes,abudgetprovidesstandardcosts.Asmanagementconstructsbudgets,itlaysoutaroadmaptoguideitsefforts.Itstatesanumberofassumptionsabouttherelationshipsandinteractionamongtheeconomy,marketdynamics,theabilitiesofitssalesforce,anditscapacitytoprovidetheproperquantityandqualityofproductsdemanded.Anexaminationofthedetailsofthebudgetcalculationsandassumptionsindicatesthatmanagementexpectsthesalesforcetospendonlysomuchinpursuitofthesalesforecast.Thedetailsalsorevealthatmanagementexpectsoperationstoproducetherequiredamountofunitswithinacertaincostrange.Managementbasesitsexpectationsandprojectionsonthebesthistoricalandcurrentinformation,aswellasitsbestbusinessjudgment.THEROLEOFACCOUNTINGAccountingplaysakeyroleinallplanningandcontrol.Itdoesthisinfourkeyareas:(1)datacollection,(2)dataanalysis,(3)budgetcontrolandadministration,and(4)consolidationandreview.Theaccountantsplayakeyroleindesigningandsecuringsupportfortheproceduralaspectsoftheplanningprocess.Inaddition,theydesignanddistributeformsforthecollectionandbookingofdetaileddataonallaspectsofthebusiness.Althoughoperatingmanagershavethemainresponsibilityofplanning,accountingcompilesandcoordinatestheelements.Accountantssubjectproposedbudgetstofeasibilityandprofitabilityanalysestodetermineconformitytoacceptedstandardsandpractices.STRATEGICCOSTCONTROLManagementreliesonsuchaccountingdataandanalysistochoosefromseveralcostcontrolalternatives,ormanagementmaydirectaccountingtopreparereportsspecificallyforevaluatingsuchoptions.AstheChainsawAlepisodeindicated,allcostsmaynotbeviabletargetsforcost-cuttingmeasures.Forinstance,inmasslayoffs,thecompanymayloseasignificantshareofitshumancapitalbyreleasingveteranemployeeswhoareexpertsintheirfields,nottomentionbycreatingadeclineinmoraleamongthosewhoremain.Thusmanagementmustidentifywhichcostshavestrategicsignificanceandwhichdonot.Todeterminethestrategicimpactofcost-cutting,managementhastoweightheneteffectsoftheproposedchangeonallareasofthebusiness.Forexample,reducingvariablecostsrelateddirectlytomanufacturingaproduct,suchasmaterialsandtransportationcosts,couldbethekeytogreaterincrementalprofits.However,managementmustalsoconsiderwhethersavingmoneyonproductionisjeopardizingotherstrategicinterestslikequalityortimetomarket.Ifacheapermaterialortransportationsystemnegativelyimpactsotherstrategicvariables,thenominalcostsavingsmaynotbenefitthecompanyinthebiggerpicture,e.g.,itmaylosesales.Insuchscenarios,managersrequirethedisciplinenottoplaceshort-termsavingsoverlong-terminterests.Onetrendincostcontrolhasbeentowardnarrowingthefocusofcorporateresponsibilitycenters,andtherebyshiftingsomeofthecostcontrolfunctiontoday-to-daymanagerswhohavethemostknowledgeofandinfluenceoverhowtheirareasspendmoney.Thispracticeisintendedtopromotebottom-upcostcontrolmeasuresandencourageawidespreadconsensusovercostmanagementstrategies.References：[1]Anthony,RobertN.,andVijayGovindarajan.ManagementControlSystems.Chicago:Irwin,1997.[2]Cooper,Robin,andRobertS.Kaplan.TheDesignofCostManagementSystems.UpperSaddleRiver,[3]Cooper,Robin,andRegineSlagmulder."Micro-ProfitCenters."ManagementAccounting,June1998.[4]Hamilton,MarthaM."Who'sChainsawedNow?DunlapOutasSunbeam'sLossesMount."WashingtonPost,16June1998.Rotch,William,etal.CasesinManagementAccountingandControlSystems.3rded.EnglewoodCliffs,NJ:PrenticeHall,1995.[5]Shank,JohnK.,andVijayGovindarajan.StrategicCostManagement.NewYork:FreePress,1993.Referenceforbusiness,EncyclopediaofBusiness.2nded,CosDes成本控制摘要企業(yè)實(shí)體的控制，本質(zhì)上是一種管理和監(jiān)督職能。這些控制包括采取必要行動(dòng)從而確保該實(shí)體的資源和運(yùn)作計(jì)劃集中在實(shí)現(xiàn)既定目標(biāo)和計(jì)劃上。不斷地行使控制，從而防止?jié)撛诘膯?wèn)題，消除發(fā)生危機(jī)的可能?？刂仆瑫r(shí)也規(guī)范了輸出產(chǎn)出的質(zhì)量和數(shù)量，并提供給管理者關(guān)于員工的表現(xiàn)的客觀(guān)信息。管理者通過(guò)比較員工的實(shí)際表現(xiàn)與預(yù)定的目標(biāo)標(biāo)準(zhǔn)，并在必要時(shí)采取行動(dòng)，根據(jù)標(biāo)準(zhǔn)糾正偏差。成本控制，被稱(chēng)為成本管理或成本遏制，成本控制是一個(gè)廣泛的集會(huì)計(jì)方法，管理技術(shù)通過(guò)降低成本、提高利潤(rùn)，或至少限制成本的增長(zhǎng)的活動(dòng)。企業(yè)運(yùn)用成本控制方法到具體產(chǎn)品生產(chǎn)領(lǐng)域，監(jiān)測(cè)、評(píng)價(jià)，并最終提高效率。例如部門(mén)，生產(chǎn)線(xiàn)，及內(nèi)部管理的操作過(guò)程。企業(yè)應(yīng)用成本控制，制作控制報(bào)告及時(shí)調(diào)整修改控制預(yù)算，在次基礎(chǔ)上制定成本標(biāo)準(zhǔn)和控制目標(biāo)，在會(huì)計(jì)的作用下制定成本控制的戰(zhàn)略，實(shí)現(xiàn)成本控制戰(zhàn)略的廣泛共識(shí)。關(guān)鍵詞：成本控制；應(yīng)用；控制報(bào)告；標(biāo)準(zhǔn)；戰(zhàn)略成本控制概述成本控制，被稱(chēng)為成本管理或成本遏制，成本控制是一個(gè)廣泛的集會(huì)計(jì)方法，管理技術(shù)通過(guò)降低成本、提高利潤(rùn)，或至少限制成本的增長(zhǎng)的活動(dòng)。企業(yè)運(yùn)用成本控制方法到具體產(chǎn)品生產(chǎn)領(lǐng)域，監(jiān)測(cè)、評(píng)價(jià)，并最終提高效率。例如部門(mén)，生產(chǎn)線(xiàn)，及內(nèi)部管理的操作過(guò)程。在20世紀(jì)90年代的成本控制，受到來(lái)自美國(guó)公司的首要關(guān)注。他們常常采取企業(yè)重組的形式、外圍設(shè)備的撤資活動(dòng)、大規(guī)模裁員或外包等成本控制策略。這種成本控制戰(zhàn)略被認(rèn)為是需要保留或升壓企業(yè)利潤(rùn)和維持或增加企業(yè)的競(jìng)爭(zhēng)優(yōu)勢(shì)的戰(zhàn)略。其目的往往是獲得在一個(gè)特定行業(yè)的低生產(chǎn)成本，這將允許該公司在通常采用的單位銷(xiāo)售價(jià)格水平上比競(jìng)爭(zhēng)對(duì)手獲得更大的利潤(rùn)。成本控制的一些支持者認(rèn)為，這種戰(zhàn)略的成本削減計(jì)劃必須細(xì)心策劃，因?yàn)椴皇撬械慕档统杀炯夹g(shù)能夠創(chuàng)造出相同的利潤(rùn)。在20世紀(jì)90年代后期，有一個(gè)明顯的例子：行政長(zhǎng)官何俊仁j.鄧?yán)?，綽號(hào)“鏈鋸阿爾”，因?yàn)樗暑I(lǐng)在公司深度削減成本，但未能恢復(fù)境況不佳的小家電制造商新光公司的盈利，鄧?yán)战夤统汕先f(wàn)的工人，拋售業(yè)務(wù)單位，但對(duì)新光的競(jìng)爭(zhēng)地位或股價(jià)貢獻(xiàn)并不大。因此，1998年鄧?yán)毡恍鹿夤镜亩聲?huì)解雇，他也失去了其“一招”策略的管理信心。第二章成本控制應(yīng)用成本控制應(yīng)用是一個(gè)復(fù)雜的業(yè)務(wù)，要求密切的情報(bào)，以便為計(jì)劃未來(lái)，以控制目前的活動(dòng)，并評(píng)估各業(yè)務(wù)分部的過(guò)往表現(xiàn)。經(jīng)理、員工以及相關(guān)的涉及業(yè)務(wù)部門(mén)，要想成功，管理者必須按照指南活動(dòng)事先建立目標(biāo)。管理的指導(dǎo)采取兩種控制的形式:(1)行為的管理和監(jiān)督(2)績(jī)效評(píng)估。一方面行為管理處理的是雇員的態(tài)度和行動(dòng)。而雇員行為最終影響目標(biāo)的成功。行為管理涉及的一些問(wèn)題和假設(shè)并不適用于會(huì)計(jì)的控制功能。另一方面，績(jī)效評(píng)估措施是通過(guò)比較預(yù)定成功的標(biāo)準(zhǔn)與雇員的實(shí)際結(jié)果。通過(guò)這種方式管理，加強(qiáng)優(yōu)勢(shì)，糾正弱點(diǎn)。這一補(bǔ)救措施的過(guò)程評(píng)價(jià)，被稱(chēng)為成本控制。成本控制是一個(gè)從預(yù)算年度開(kāi)始持續(xù)的過(guò)程。該預(yù)算有助于：（1）組織、協(xié)調(diào)生產(chǎn)和銷(xiāo)售、分銷(xiāo)、服務(wù)和管理（2）采取最大優(yōu)勢(shì)和可利用的機(jī)會(huì)。隨著時(shí)間的推移，財(cái)政、預(yù)算管理與實(shí)際結(jié)果比較，調(diào)整實(shí)施過(guò)程?？刂浦腹芾韺拥呐τ绊懩切┴?fù)責(zé)履行任務(wù)，導(dǎo)致成本的個(gè)體行動(dòng)。管理是一個(gè)兩階段的過(guò)程：規(guī)劃是指管理計(jì)劃的方式，并希望人們來(lái)執(zhí)行，而控制是指受雇于這些計(jì)劃的程序，以確定是否符合實(shí)際表現(xiàn)。通過(guò)預(yù)算程序及會(huì)計(jì)控制，管理整個(gè)公司確立目標(biāo)，明確了責(zé)任中心，確定責(zé)任中心，設(shè)計(jì)程序和標(biāo)準(zhǔn)的報(bào)告和評(píng)估的具體目標(biāo)的過(guò)程。一個(gè)分部的業(yè)務(wù)納入預(yù)算的組成部分或中心，在那里負(fù)責(zé)的一方發(fā)起和控制的行動(dòng)。責(zé)任中心代表可適用組織單位，職能部門(mén)，分部。通常一個(gè)人單獨(dú)負(fù)責(zé)的責(zé)任中心行使實(shí)質(zhì)性的，如果不徹底，中心控制的人或在活動(dòng)過(guò)程中，控制他們的活動(dòng)的結(jié)果。成本中心有責(zé)任的僅為了費(fèi)用，他們不創(chuàng)造收入。例子包括會(huì)計(jì)部門(mén)，人力資源部門(mén)，內(nèi)部服務(wù)和類(lèi)似地區(qū)業(yè)務(wù)的提供。利潤(rùn)中心承擔(dān)費(fèi)用的收入和支出。例如，一個(gè)產(chǎn)品線(xiàn)或一個(gè)自主事業(yè)單位可能被視為利潤(rùn)中心。如果利潤(rùn)中心有它的自己的資產(chǎn)，它可能也被視為一個(gè)投資中心。因此，投資回報(bào)才能確定。該中心使用的責(zé)任使管理層設(shè)計(jì)控制報(bào)告，以查明責(zé)任，從而幫助規(guī)劃利潤(rùn)。預(yù)算案還規(guī)定標(biāo)準(zhǔn)，以表明該單位一級(jí)的決策或活動(dòng)預(yù)計(jì)從每個(gè)負(fù)責(zé)人，活動(dòng)量的資源，應(yīng)該使用一個(gè)負(fù)責(zé)任的管理者來(lái)實(shí)現(xiàn)這一水平。建立一個(gè)預(yù)算責(zé)任中心，代表們伴隨責(zé)任，并確定組織內(nèi)的決策點(diǎn)。管理層的角色是一個(gè)員工活動(dòng)未來(lái)的愿景所在公司的走向，它是如何到達(dá)那里，并為此作出明確的決定、協(xié)調(diào)和指導(dǎo)。管理部門(mén)還通過(guò)發(fā)展監(jiān)督的程序，收集、記錄和評(píng)價(jià)、反饋。因此，有效控制管理人員的領(lǐng)導(dǎo)的結(jié)果，用個(gè)人魅力說(shuō)服，并提供適當(dāng)?shù)呐嘤?xùn)，規(guī)劃人力資源，以及通過(guò)提高質(zhì)量和效果評(píng)價(jià)和反饋來(lái)實(shí)現(xiàn)預(yù)算目標(biāo)。第三章控制報(bào)告控制的調(diào)查報(bào)告可以向管理者反饋信息。應(yīng)用于控制的管理調(diào)查報(bào)告僅為了內(nèi)部的使用。因此，會(huì)計(jì)部門(mén)可以開(kāi)發(fā)定制自己的調(diào)查報(bào)告格式。這種表格旨在檢測(cè)財(cái)