成本管理外文文的献及翻译中国企业成本管理的现状分析与对策可编辑

1、成本管理外文文献及翻译-中国企业成本管理的现状分析与对策成本管理外文文献Chinas Enterprise Cost Management Analysis and CountermeasuresAbstract: With the progress and Chinas traditional Cost Management modeldifficult to adapt to an increasingly competitive market environment. This paper exists inour country a number of Cost Management

2、and finally put forward to address theseissues a number of measures to strengthen Cost ManagementKeywords: CostManagementmeasuresIn a market economy conditions, as the global economicintegration, the development of increasingly fierce market competition, corporate profitmargins shrinking. In this ca

3、se, the level of high and low business costs directlydetermines the size of an enterprise profitability and competitive strength. Therefore,strengthen enterprise Cost Managementbusiness has become an inevitable choice forthe survival and developmentFirst, the reality of Chinas Enterprise Cost Manage

4、mentAnalysisCost Management in our country after years of development, has made manyachievements, but now faces a new environment, Chinas Cost Management has alsoexposed some new problems, mainly in the following aspects:A Cost Management concept behind theChinese enterprises lag behind the concept

5、of Cost Management inpervasive phenomenon, mainly in Cost Managementof the scope, purpose and meansfrom time to biased. Many enterprises will continue to limit the scope of CostManagementwithin the enterprise or even only the production process at the expenseof other related companies and related fi

6、elds cost behavior management. Wesupplyside, 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 itscost plus profit, so the supply side of price in the form of its own costs to the ente

7、rprise.However, some enterprises to the supply side too much rock bottom price, as theirsource of high profits, without considering each others interests, resulting insupply-side to conceal their true costs, price increase in disguise. This increase inprocurement costs, thereby increasing commodity

8、costs, making goods lesscompetitive.The purpose of Cost Management from the point of view, many enterprisesconfined to lower costs, but less from the perspective of cost-effectiveness of theeffectiveness of the means of cost reduction mainly rely on savings, can not becost-effective. In traditional

9、Cost Management,Cost Managementpurposes has beenreduced to cut costs, saving has become the basic means to reduce costs. From theperspective of Cost Managementto analyze the Cost Managementof this goal, notdifficult tofind cost-reduction is conditional and limits, and in somecases, control of costs,

10、 couldlead to product quality and enterprise efficiency declineIn addition, the vast majorityof enterprises in the overallconcept of lack of Cost Management. Most companies have a common phenomenon,that is, to rely on finance staff to manage costs. In the implementation of CostManagement process, so

11、me companies focus only on cost accounting; somebusinessleaders only concerned about the financial and cost statements, using the number ofstatements to managementcosts. Although such an approach to reduce the cost to acertain role, but the final analysis, cost accounting, or ex post facto control,

12、failed to doin advance of cost control and occurrence of process control, can not be replacedcosting Cost ManagementB Cost Management obsoleteFirst of all, from a Cost Management in general and ways of looking at, not reallyformed, the systems Cost Management methodology, from speaking, we havepropo

13、sed the establishment of including cost projections, the cost of decision-making,cost planning, cost accounting, cost control, cost analysis, etc. In the within the newCost Management system, but how to make this methodology in a scientific, systematic,forming an organic links there are many problem

14、sSecondly, the specific method of CostManagementperspective, According to the survey, 55.7% of the enterprises usevarieties of France, 42.8% of companies use sub-step. The development trend ofcurrent world production of many varieties ofsmall batch production mode, this modeof production batches law

15、 applies to productcost. Currently, only 6.2% of Chinas enterprises to adopt this method to calculate,which indicates that the organization of production in China is still relatively extensive,paid insufficient attention to the consumers personalityFinally, from a CostManagement tool to see, even th

16、ough someenterprises to enter the computerizedstage, but the cost of application managementmodule level is not high, andmanyenterprises are still the manual accounting, in a modern way of technology,Information, and this is bound to constrain business further enhance the level of CostManagement, it

17、is difficult to meet the modern Cost Management of cost Informationprovided by the timeliness, comprehensiveness, accuracy requirementsC the costInformation, a serious distortion ofIn China, there are a considerable number of enterprises there is the cost of thecase Information is untrue, and this s

18、ituation is getting worse. Cost Informationdistortion is mainly caused by the following reasons:First, costing only a focus on materials, labor, manufacturing overhead, ignoringthe growing increase in the modern enterprise product development, the middle oftesting and trial-and after-sales service o

19、n a small group of input costs associated withthe content of the product was incomplete, does not correctly evaluate the products inthe the whole process of life-cycle cost-effectivenessThe second is distortion caused byimproper costing methods. A high degree of labor-intensive enterprises in the pa

20、styears, the accounting of the simple assumption that is, the number of direct labor hoursor production basis for the allocation of indirect costs, usually do not cause seriousdistortions in product costs. But in a modern manufacturing environment, the proportionof direct labor costs declined signif

21、icantly, a substantial increase in the proportion ofmanufacturing costs, and then use the traditional method of cost computation willproduce irrational behavior, the use of traditional costing will lead to serious distortionsin product cost information to enable enterprises to operate the mistake of

22、 choosing thedirection of productsThird, to achieve the purpose of artificially adjust the cost of anumber of hidden losses caused by a serious, corporate virtual surplus real loss. InChina, some enterprises do not increase because of Cost Management, but in order toachieve improper goals or interes

23、t to do so at the cost of the external disclosure of falseinformation. Study its causes and performance: business managers in order to glossover its management performance, to investors, especially medium and smallshareholders have a good explanation to take virtual cut costs, inflated benefits, suc

24、has Joan China source event, Guangxia event; some private enterprises do not evenpay taxes in order to tax less, false purchase invoices, virtual offset value-added tax;inflated costs, pay less corporate income tax; a number of enterprise CostManagementis in chaos, infrastructure work is not solid,

25、it is difficult to accuratelyaccount for product costs, and thus disclosed the cost of information is not accurate. Dinternal Cost Management of the establishment of the main mistakesCost of production and operation activities, a comprehensive index covering allaspects of management, but also involv

26、es all levels of personnel. However, a long time,people have been the existence of a bias, the Cost Management as a finance officer fora small number of managers patents, that the cost-effectiveness should be handled bybusiness leaders and finance staff and to all workshops, departments, teams andgr

27、oups of workers only as a producer, resulting in control costs, understand technology,understand technology, understand the financial, the majority of the workers as towhich costs should be controlled, how to control problems have no intention also wereunable to say in the cost-conscious indifferenc

28、e. Workers that Ganhaoganhuai asample, feel market pressures, cost control initiative can not be mobilized, seriouswaste, mainly in energy and materials, the next material without careful planning, thenext corner does not make full use of materials, energy and run , risk, dripping, and leakis seriou

29、s. Cost Management of the main mistakes made to establish the CostManagement business has lost the management of large groups of promise, of course,Cost Management work is not really achieve good resultsSecond, strengthenenterprise CostManagement measuresCost Management for Chinese Enterprises in th

30、e problems, we should start thefollowing efforts to strengthen Cost Management:A the introduction of new ideas - the use of strategic Cost ManagementStrategic management is central to the sustained competitive advantage forbusinesses, competitive advantage is the core of any Strategy, it ultimately

31、comes fromenterprises to create value for customers, this value must exceed the costs ofenterprises to create it. An enterprise to gain a competitive advantage need to makeachoice, that is, enterprises must strive for what would be an advantage, and to whatextent the problem for superiority to make

32、a choice. This requires the introduction ofstrategic management of Cost Management thinking, to achieve a strategic sense ofthe extensions to form a strategic Cost Management. Strategic Cost Managementrefers to management of the specialized approach provides an analysis of theenterprise itself and i

33、ts competitors information to assist managers and evaluation ofthe formation of corporate Strategy, thereby creating a competitive advantage in orderto meet enterprises to effectively adapt to constantly changing external environmentBestablish a new concept1, establish a system management concepts,

34、the implementation of acomprehensive, whole process of Cost ManagementThe content and scope of the cost of doing business should not be confined toareas of production, managementneeds to be with the change, and as the developmentof managementdevelopment. Cost Managementshould be comprehensive, the w

35、holeprocess, and at the design stage till the development planning stage should begin toreduce the cost of activities. Modern enterprise Cost Management should include theimpact on cost changes in all aspects of the projections to penetrate the enterprise,decision-making, technology, sales and other

36、 areas in all aspects of the enterpriseexpansion2, establish the concept of cost-effectiveness, cost forecasting anddecision-making levelsEnterprises can not succeed in the market for greater profits, they must establishthe cost of determining the market concept, give full play to the cost of policy

37、-makingfunctions. Cost Managementand enterprises overall effectiveness should also belinked 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 andrationality of the enterprise from the perspective

38、of efficiency to determine the increasesor decreases in order to conduct a cost benefit as the center of the dynamicmanagement3, establish a sense of innovation, technology and insist on combiningThe vitality lies in its continued innovation, and enterprises should seize the pulseof the market, seek

39、ing mechanism innovation, vibrancy, increase scientific andtechnological input, and the effective use of new technologies, new equipment, newprocesses and new materials, relying on technology to reduce product cost. Meanwhile,cost accounting should be considered in the scientific and technological c

40、ontent ofproducts, including the cost to go to facilitate enterprises to the correct decision. Theformation of the product cost, the technical factors, plays an important role, to improveCost Management, we must implement the technology-driven economic principle ofcombining4, establish a people-orie

41、nted concept, create a cohesive force in enterprisePeople do not simply a tool for wealth creation, but an enterprises largest capital,assets, resources and wealth, the main body of the enterprise, is the main CostManagement is to determine the cost of key factors. Therefore, to establish apeople-or

42、iented managementthinking, and arouse peoples intellectual factors, trainand develop peoples ability to work, so that employees and managers on an equalfooting and enjoy the same participation in power, the humanistic, democraticmanagement thinking throughout the enterprise management process from b

43、eginningto end, so that enterprises can truly become a democratic, humane organizations, fromthe human heart in order to stimulate everyones sense of responsibility and willing todevote themselves masters of the spiritual powerC the introduction of advanced CostManagement - activity-based costing an

44、d cost-planning methodSince the cost of the early 20th century inception, he has appearedstandard cost, budget control, difference, cost-of-state analysis, variable costmethod, volume-profit analysis, responsibility accounting, etc. a series of traditionalcost accounting methods. However, in todays

45、increasingly competitive marketeconomy, the traditional cost accounting methods have fatal defects, thus creating anactivity-based costing and cost-planning method1, Activity-Based CostingActivity-Based Costing is based on cost driver as the fundamental basis of acost-accounting methods. Its basic p

46、rinciple is that consumption of output operations,operations consume resources. In the product cost, it will be the focus from thetraditional products move to work on towork for the accounting object, and the firstmotivationof resources based on resource allocation of costs to the job, and then trac

47、ked by theactivity driver products, the final product obtained costs. It is customer-oriented chain,to the value chain as the center of the business operational procedures fundamentaland thorough reform, emphasizing the coordination of corporate internal and externalcustomer relations, starting from

48、 the enterprise as a whole, coordinating the variousdepartments and links the relationship between the ask enterprises to material supply,production and marketing aspects of the operations form a continuous, synchronoussworkflow, the elimination of all can not increase the value of the operation, so

49、 thatenterprises in the state continued to improve and promote enterprise-wide optimization,establishing competitive advantage2, cost planning method The cost of planning thebasic ideas: 1 to full life-cycle-based, market-oriented development of target cost. Basicformula is: target cost expected mar

50、ket price - target profit. 2 product design stage thecost of squeezing. This process can be expressed as the cost of the Settings -decomposition - to achieve - re-setting - re-decomposition - another achievement -.,and repeatedly as well as endless, until it reaches target cost. 3 the cost of produc

51、tionat the manufacturing stage decomposition and pressure transmission. The target costpressures refined to teams and groups, and even individuals and vendors. 4pre-production phase of the feedback control. Through trial and feedback from theproduction process and timely leak fill a vacancy, strengt

52、hen internal management,improve cost control management through a variety of incentive measures to make thecost of the ideological objectives of planning can be the greatest degree ofimplementation. 5 The target cost optimization. Product to meet the needs of marketcompetition must be constantly adj

53、usted and optimized so that the cost of setting goalsto keep up with the pace of technological and market changes, so that the cost of theentire planning process to form a complete cycle, continuous improvement, andconstantly perfect, and always be able to adapt to the changing marketIv computertechnology in Enterprise Co