外文翻译-全新成本管理模式

英文原文New cost management modelEditor : studa20 Author : GE novel Source : Chinese papers download center Date : 2006-10-14 Abstractstrategic cost management to adapt to changes in the external environment for enterprise management of a new cost control methods, It cost management and strategic management, cost management is an innovative and contemporary development. This article on the background and characteristics of strategic cost management. Handan Iron and Steel Group on cost management on the successful experience of Chinas strategic cost management, our hope is to the benefit innovative cost management. Key words : competitive edge strategic ; cost management; application Introduction Along with the accelerated pace of technological progress and economic integration, intensified global competition in the market. To effectively respond to internal and external dynamic environment and foster long-term competitive advantage. Enterprises must look at issues from a strategic perspective on the management of all subsystems. Regardless of cost-leadership strategy, product differentiation strategy or objective gathering strategy is to lower the cost of its essence. Cost Management System is the basic orientation provided cost information for managers. These managers use the information to help decision-making. But as a business operating environment of rapid changes in technology and customer expectations, there is a growing perception that internal production operations to emphasize the traditional basis of the value of spending time alone importance to the field of cost control management system is far from being able to meet the demands of cost information on the strategic management of the environment, timely strategic significance of the traditional cost management system and improved the function of the theoretical development has become the key competition. 1 strategic cost management characteristics strategic cost management is a strategic management and cost management in the new competitive environment of the organic integration of the product Its essence is to be placed in the strategic management of the extensive cost management space. From a strategic perspective on the cost behavior and cost structure for analysis and decision-making for enterprise management services to help create competitive advantage. Compared with the traditional cost management systems, strategic cost management system has its own features : 1.1 strategic cost management objectives for the real-time control is not confined solely to the cost of doing business, but from a strategic height. focus on the long-term planning, the emphasis is on building a competitive advantage, competitive and forward-looking. The so-called look at the high points of further strategic cost management is not only to lower the cost of stress and short-term profit maximization. but from the perspective of structure and enhance our competitive edge, focusing on cost-competitive behavior of enterprises and help policy makers forecast, cost control activities, the best policy options to promote strategic management goal. 1.2 enterprises of strategic cost management system and external environmental changes, with the flexible management features. Strategic Cost Management breakthrough in the past only the importance of internal management operations cost the ills affecting attention Cost competitiveness of the five factors, attention to the changes in the external environment and enterprise supply chain life cycle changes and make timely adjustments and modifications. Enterprises in various stages of growth, cost management and is expected to achieve a key goal will be different, It is from this level of strategic cost management, in the embryonic stage products, the period of development and maturity, and decline. different cost management. 1.3 strategic cost management system will not only pay attention to the cost information of a comprehensive cost management and cultural diversity of the mold. And the previous management systems, strategic cost management is the importance of internal product information collection and analysis to understand the government, financial agencies and suppliers, competitors, such as the impact on future costs; providing historical cost information, but also to provide immediate information to predict the future. More importantly, the importance of strategic cost management system for mold cost management culture and raise the awareness of all staff costs. create a good atmosphere for cost savings, so that the implementation of the strategy and strategic cost management objectives. The basic idea of strategic cost management are shown on page (Note : According to Porters five competitive factors combined with the contents of this potential entrants and substitutes will threaten competitors combined factors) 2 implementation of strategic cost management and practical significance strategic cost management as a supplement to the traditional cost management and development. As a new theory and method system, vigorously develop the socialist market economy, promote the comprehensive reform today, its implementation is important.2.1 specific features : the formation of strategic cost management and development of a modern market economy is the inevitable result. Cost is deciding whether products or services in competition occupies the number of shares and share a key factor and the impact on costs is the core strategy of cost, rather than the traditional operating costs. Strategic cost management limitations of traditional cost management to keep costs in the production and operation of the research level, shifted the focus shifted to the impact on the enterprises core competitiveness of the value chain broader areas of research, such as the production association, Procurement related technologies related to the costs associated competitor analysis, it is beneficial for cost projections correct decisions, thus correct choice for the operational strategy, correctly handle the relationship between the development and strengthening cost management, improving overall efficiency. 2.2 strategic cost management is a strategic tool for development and operation of enterprises. On the strategic cost management system from the perspective of management, management focus on internal and external environment, enables companies into consideration the long-term interests of the enterprises and their own situation, to reduce the adverse impact on the environment. sharpen their competitiveness and achieve the strategic objectives of the development. 2.3 strategic cost management contributed to the updating of the concept of cost management and cost management culture mold. In traditional cost management, cost management objectives are summed up in order to lower costs, Cost management will be the focus of excessive accumulation in the costs, in the course of implementation, cost management measures that could trigger the implementation of the strategic options and the conflict between From a strategic perspective to understand therefore costStrategic cost management, cost management, the emphasis should not merely to lower the cost of short-term profits and the realization and for the overall business management services; should not rely solely on the coordination and control of a particular sector. but should rely on the participation of all employees, the cost of all workers and foster a sense of the work always pay attention to cost savings. 3 in the practical application of strategic cost management The early 1990s, Handan Iron and Steel Group has taken the lead in China to implement the strategic cost management and the huge success of this wave around the country to study the experiences of Handan Steel. Handan Iron and Steel Group to mock market, the cost rejected management methods, greatly improving the efficiency of production and made a net profit of one billion yuan of economic returns.The basic idea is mainly embodied in the following four aspects : 3.1 simulation market accounting. This is the use of strategic cost management thinking on the most prominent areas. The basic idea is to : changes in the market as the basis for dynamic adjustments. First, to conduct a market survey forecast that full consideration of energy, freight and other providers of information Kanjie capacity, carried over from the costs of raw materials started to gradually step-by-step method projections on the part of a larger difference between the market price adjustment; Then, the target cost and target cost decomposition. Specifically : ensuring access to a target profit margin. Potential market forecasts and enterprises to determine the cost, and then make it through the target cost decomposition and refinement, achieve self-control. Decomposition of the target cost, from the plant to secondary branch, the workshop Section positions, individual departments will link up formed in the plant down to every level, bottom-up approach to gradually ensure that the cross-cutting network management costs of the pyramid. In other words, cost management is no longer focus solely on short-term goals and internal operational. but from a strategic point of view, cost management and other vendors to link changes in the external environment, intergovernmental coordination and cooperation in various sectors, rely on the staff for cost control 3.2 cost veto. Reject the so-called fail to fulfill cost index, even though other indicators completed its best month bonus rejected as a whole. Continuous fail to fulfill cost index, also rejected internal promotion. Cost management is to be strictly linked with the performance evaluation and incentive mechanisms. target cost for standard activities. Regarding performance evaluation, the Handan Iron and Steel Plant to prevent secondary cost-sharing in all varieties arbitrary, artificial regulation, Plant different varieties formulated and adopted by the assigned unit cost index, the total cost by evaluating ways to avoid strict examination system to the authenticity of the cost impact. Handan Iron and Steel evaluation of the performance standard, not only to achieve cost targets or as a standard, amendments or additions to the relevant indicators also used as an evaluation criterion, reflects the changes in the strategic management thinking.The same is true of incentive mechanisms, in addition to handsome heavy penalties, the Handan Iron and Steel Group has also adopted a flexible mode of operation to motivate staff. If the introduction of a monthly assessment total, the bonuses rejected the month, not only discouraged, next month to continue efforts to achieve this aim. The bonus can also pay 80% of veto. From a practical effect, Handan Iron and Steel incentive played a significant role. This shows that in the market economy, enterprises set up an effective incentive mechanism is to break the egalitarian an important move so revitalized. It is the effective implementation of such a mechanism, only to awaken the potential of creativity and enterprise cost management staff. 3.3 technological transformation limits on the use of design thinking BR design limit is simulation market accounting. cost veto in the strategic thinking of the cost of the application of innovation and technology management. From a strategic perspective, a key factor in the level of product cost is not the production stage, and the research design stage. Handan Iron and Steel Design limits on the technological transformation of the transformation model, namely : planning department under the Investment Management Division of fixed specialized technical staff, what type of equipment needs upgrading projects, What price the first technical equipment are calculated after a market research investment limits, and then turn to the design department, the departments involved to ensure design quality depth on the premise that fixed by the design. In fact, the Handan Iron and Steel 6-7 billion in the year than counterparts to save tens of millions of peasants. One of the biggest conservation project is thin brick casting down, compared with the industry to save 8-9 billion. 中文译文全新成本管理模式摘要战略成本管理是为适应企业管理外部环境的变化而产生的一种新的成本管理方法，它将成本管理和战略管理相结合，是适应当代社会发展的一种创新。这篇文章从战略成本管理的背景及特点出发，阐述了中国邯钢集团战略成本管理的成功经验，希望我们的研究有利于中国企业成本管理模式的创新。关键词：竞争优势、战略成本管理、应用简介：技术飞速发展和经济一体化，加剧了全球市场的竞争。为了有效应对内部和外部动态环境的变化，并形成长远的竞争优势，企业必须从战略管理的角度管理所有子系统。不论是成本领先战略、产品差异化战略，还是目标集聚战略，其最终目标都是为了降低成本。成本管理体系的基本定位是：为管理者提供成本信息，帮助管理者利用这些信息有效地进行决策。但是随着企业技术和经营环境的快速变化以及客户期望值的提高，越来越多的人认为以强调企业内部生产经营价值耗费为基础仅重视该领域的成本控制的管理系统是远远不能满足在战略管理环境下对成本信息的要求，及时地对传统的成本管理制度进行战略意义上的功能补充和完善发展已经成为当今理论界竞相研究的重点。1战略成本管理的特点 战略成本管理是战略管理和成本管理在新的竞争环境下有机结合的产物，它的实质就是将成本管理置身于战略管理的广泛空间，从战略的角度对企业的成本行为和成本结构进行分析，并为形成企业竞争优势而帮助企业管理者进行决策。与传统的成本管理系统相比，战略成本管理系统有其自身的一些特征：1.1战略成本管理的目标不再仅仅是企业成本的实时控制，而是从战略的高度出发，集中于企业长期规划，强调企业竞争优势的构建，具有竞争性和前瞻性。所谓的“站的高看的远”，战略成本管理不仅强调降低成本和短期利润的最大化，而是从构造和提高竞争优势的角度出发，集中关注企业的成本竞争行为，帮助决策者预测、进行成本控制行为，制定最佳决策方案以促进战略管理目标的实现。1.2企业战略成本管理系统随着内外部环境的变化而改变，具有柔性管理的特点。战略成本管理突破了过去的成本管理仅重视内部经营活动的弊端，注重影响企业成本竞争的五种因素，注重外部环境的改变和企业供应链生命周期的改变，及时进行调整和改变。企业在不同的成长阶段，成本管理的期望目标也会有所不同，它正是从这一层面出发，在产品的初创期、发展期和成熟期以及衰退期，有不同的成本管理方法。1.3战略成本管理系统不仅仅重视成本信息的复杂性和成本管理文化的塑造，还注重成本管理信息的多样性。战略成本管理系统既注重内部生产信息搜集，又了解分析政府、金融机构和供应商、竞争者等等对未来成本的影响；不仅提供历史成本信息，还提供及时信息以便预测未来。更重要的是，战略成本管理系统重视塑造企业成本管理文化，提高全体员工的成本意识，创造一个节约成本的良好氛围，以便于低成本战略的实施和战略成本管理目标的实现。战略成本管理的基本思想如下页图所示（注：按照Porterde的五种竞争因素的分析本文关于潜在进入者和替代品威胁合并在竞争因素内）。2实施战略成本管理的现实意义战略成本管理作为传统成本管理的补充和发展，作为一种新的理论和方法系统，在大力发展社会主义市场经济，全面推进企业改革的今天，其实施有重要的意义。具体表现在：2.1战略成本管理的形成和发展是现代市场经济竞争的不可避免的结果。成本是决定企业产品或服务在竞争中能否取得份额以及占有多少份额的关键因素，而影响成本的核心是企业的战略成本，不是传统的经营成本。战略成本管理突破了传统的成本管理把成本局限在生产经营层面上的研究，把重心转移到对企业核心竞争力的价值链这一更广泛领域的研究，如生产关联、采购和技术关联、涉及到竞争对手关联中的成本分析等，有利于对企业成本的正确决策，从而正确选择企业的经营战略，正确处理企业发展与加强成本管理的关系，提高企业整体经济效益。2.2战略成本管理是实现企业发展和经营的策略工具。战略成本管理系统从管理的角度探讨，注重企业内部和外部环境的变化，使企业从长远利益和自身状况出发，减少环境方面对企业的不利影响，提升自身的竞争力，实现企业发展的战略目标。2.3战略成本管理有利于更新成本管理观念和成本管理文化的塑造。在传统的成本管理中，成本管理的的目标归纳为降低成本，将成本管理的重点集中在过度积累的成本，在实施的过程中，成本管理的措施，可能会引发实施的战略间选择的冲突，因而必须从战略的高度来认识成本问题。战略成本管理认为，成本管理，不应该只是强调成本的降低和短期利润的实现，而必须为企业整体经营管理服务；不应单纯依靠某一部门的协调和控制，而应依靠所有员工的共同参与，树立全体员工的成本意识，在工作时时刻注意节约成本。3战略成本管理在实际中的应用在20世纪90年代初，邯郸钢铁集团率先在中国推行战略成本管理方法并取得巨大成功，由此掀起全国学习邯钢经验的浪潮。邯郸钢铁集团以“模拟市场，成本否决”的管