企业成本控制成本降低途径外文翻译

1、文献出处：Barbole A N, Nalwade Y D, Parakh S D. Impact Of Cost Control And CostReduction Techniques On Manufacturing SectorJ. Indian Streams Research, 2013,3(5):1-8.第一部分为译文，第二部分为原文。默认格式：中文五号宋体，英文五号Times New Roma,行间距1.5倍。成本控制和成本降低技术对制造业的影响摘要：如今，任何一家公司的生存都是如何管理好其产品/服务的成本、质量和性能。 客户不断要求高质量和高性能的产品/服务，同时，他们希望价

2、格下降。股东们还要求对公 司的投资进行必要的回报率。因此，成本已成为一个残余。挑战是能够在规定的成本框架内 制造或提供服务。成本管理必须是持续不断的改进。今天，市场领导者甚至将降本成本作为 战略要素。他们希望通过不断扩大成本与竞争对手之间的差距，重新部署资源以实现盈利增 长，保持领先地位。本文将重点介绍成本控制和成本降低技术在目前情况下的影响。关键词：成本控制，成本降低，制造业。引言企业必须生存、成长和繁荣，成本控制和成本降低都是确保实现这些目标所必需的活动。 随着印度经济的自由化和全球化的发展，现在有来自世界四面八方的激烈竞争。面对这些竞 争，成本控制和降低成本就显得尤为重要。因此，需要研究

3、用于成本控制和降低成本的不同工具和技术。同样，我们需要从深入理 解成本的概念开始。一旦我们了解了成本的含义、它的可控性、成本产生的主要方面，那么 我们就可以考虑如何控制或降低成本。我们可以根据其性质对成本进行分类，然后我们可以 很容易地知道可以控制或减少的成本。这里更多的强调的是可控的和不可控制的成本，因为这种成本的分类有助于我们理解我 们可以怎样去掌控。如果成本可以控制，那么应该采取什么方法来控制;如果不能控制，应 该怎么办。这完全取决于管理层的决定，它是管理会计的活动。1随着给定类型的行业，行业的成本要素也各不相同。比亚乔车辆Ltd.是一家从事生产 世界级柴油三轮车和四轮车的制造业。制造业

4、在机器和人力的帮助下，将原材料转化为成品。材料成本在总成本中的贡献超过 70%。因此，主要关注的是这个行业的原材料。因此，要更加重视材料成本，需要找出控制 和减少材料成本的可能结果。在此我研究了各种在Piaggio Vehicles Pvt中使用/应用/实现的工具和技术。控制和降低 成本。公司有效利用成本控制预算控制系统，降低价值工程和质量控制。这是对成本控制和成本降低的不同工具和技术的研究。在这个项目中，研究人员已经完 成了这个项目，了解公司的成本意识，不同的过程，这些技术的可用性等。研究目标了解成本，成本控制和成本降低的基本概念。研究可用于成本控制和成本降低的各种工具和技术，以研究制造部门

5、中使用的成本控制 和成本降低技术，以及在实施这些技术后分析组件成本的变化。研究范围研究的范围仅限于制造业，即生产工厂。更重视材料成本。它不包括其他费用或间接费 用，如薪水，营销费用等。文献评论成本在商业中，成本通常是对生产和交付产品或服务的努力，材料，资源，时间和公用事业 消耗的金钱估值，风险以及生产和交付过程中的机会。成本控制和成本降低企业必须生存，成长，繁荣。成本控制和成本降低是确保实现这些目标所必需的活动。 随着印度经济与全球化的开放，现在世界各国关切的喉咙竞争已经减退。因此，现在有一场 比赛来确保一个生存的地方。这增加了成本控制和降低成本的重要性。成本控制成本控制是行政行为对经营业务的

6、成本进行管理，特别是在成本核算方面采取行动的时 候。成本控制是一种功能，它保证了实际的工作完成后的初衷。这是一个广为接受的概念， 即每个费用要素的实际费用应在预算内。成本控制被认为是在特定环境中实现成本目标的管 理努力。成本控制不是一个特定的程序。相反，它是经常进行的例行活动。必须控制成本； 否则，将会有浪费、挪用公款和贪污。检查这些浪费和挪用资源是一项持续的活动。去年，一家企业进行更好的控制并不意味着现在可以放松成本控制。成本控制在很大程 度上依赖会计技术。一些关键的成本控制技术是责任会计控制系统，标准成本核算，预算控 制和成本管理比。因此，成本控制包括组织活动的例行管理，如浪费控制，盗用，

7、工作时间 的损失，设置时间等。成本控制定义表明，一家公司应该调查良好的程序，以了解公司成本不如预定或预算成 本的原因。因此，成本控制可以帮助公司确定，如果它真的花费比实际花费的多。尽管成为财务专家了解成本控制的定义不是至关重要的，但规划和实际执行成本控制技 术可能是一个很大的挑战。高级管理人员必须对成本控制软件有很好的了解，成本控制软件 是有效成本控制技术的一部分。成本控制的重要性i）它使公司能够实现其既定目标；ii）能够正确利用公司的资源；iii）通过保持企业的 竞争能力，确保企业的生存和成长；iv）确保组织保持高效。降低成本“降低成本被理解为实现和永久减少产品制造或服务的单位成本，而不会损

8、害其对使用 目的的适用性”。降低成本是系统地努力通过消除所有形式的浪费和不必要的费用来改善利 润率，而不损害收入的产生。这个活动的一些常用的同义词是利润提高，成本改进和方法改 进。但是，无论使用什么术语，降低成本的目的是通过获得公司所花费的每一卢比资金的最 大回报来抵消挤压利润的影响。因此，降低成本不应与成本节约和成本控制混淆。节约成本可能是暂时性的，可能是以 质量为代价的。降低成本意味着保留产品的基本特征和质量，因此必须局限于制造，管理， 分配和销售成本的永久和真正的节省，这是通过消除浪费和不必要的因素形成的产品以及与 之相关的技术和实践。换句话说，通过使用的改进的方法和技术来保留产品的基本

9、特征和技术和质量，从而实 现单位成本的永久性降低。但降低成本的定义不包括减少或减少相应政府所产生的支出。行 动或价格协议的效果。降低成本的定义中涉及的三重假设可归纳如下：.有一个成本单位节约.这种节约是长期性的.如果没有改善，产品的效用和质量不受影响降低成本的重要性i）提高公司的竞争能力，从而确保公司的生存，成长和繁荣ii）通过不传递业务本身的低效性，确保客户的合理价格成本控制和成本降低的目的i）创造现金用于再投资研发ii）降低制造成本以保持竞争力iii）降低服务成本以提供额外的服务iv）提高效率降低成本的原因i）提高公司价值ii）获得竞争优势iii）消除不必要的费用iv）降低产品或服务的价格

10、成本控制与成本降低之间的差异用于成本控制和成本降低的工具和技术成本控制技术1）预算控制2）标杆管理3）目标成本核算成本控制技术预算控制预算控制是制定预算，将政策的责任与实际与预算结果的不断比较，以个人行动确保该 政策的目标，或为其修订提供依据。标杆管理该公司正在衡量公司的业绩，与一流公司的业绩相比，确定了一流企业如何达到这些绩 效水平，并将该信息作为公司目标，战略和实施的基础。基准测试是将业务流程和绩效指标与其他行业的行业最佳和/或最佳实践进行比较的过 程。通常测量的尺寸是质量，时间和成本。在基准化过程中，管理层确定了行业中最好的公 司，或者在其他类似流程的另一个行业中，将所研究的结果与过程（

11、“目标”）与自己的结 果和流程进行比较。以这种方式，他们了解目标的执行情况，更重要的是解释为什么这些企 业成功的业务流程。目标成本核算目标成本计算是指产品的设计以及用于生产产品的过程，以便最终可以以成本制造产品， 从而使产品以估计的市场驱动价格出售时可以赚取利润。这个估计价格叫做目标价。成本降低技术1）价值分析与价值工程2）质量控制3）业务流程再造4）库存管理5）成本核算6）工作研究方法价值分析与价值工程价值分析是一种通常在采购和方法工程之间共同发生的活动。此活动旨在修改材料，零 件和产品的规格，以降低其成本，同时降低其原有功能。重点放在产品的价值上。价值分析 也被称为价值工程。质量控制质量控

12、制是指必须执行的所有这些功能或活动，以填补公司的质量目标。质量控制旨在 通过检查来识别缺陷的根本原因，采取纠正措施，克服未来生产的缺陷。质量控制有助于最 小化检验和拒绝的成本。质量控制是防止缺陷而不是检测缺陷的一种方法。最终目标是提供 可靠，满意，经济的产品。业务流程再造对业务过程进行根本的重新思考和激进的重新设计，在成本，质量，服务和市场速度等 关键的现代性绩效指标中取得显着的改进。BPR流程要求对过程的基本了解创造性思维摆脱旧传统和假设有效利用信息技术BPR中的步骤1）确定改变部分2）确定再造过程3）评估重组的能力（IT&HR）4）了解当前流程5）创建新的流程设计6）实施重新设计的流程库存

13、管理库存管理涉及到减少库存成本的管理，政策和程序。库存管理涉及制定和管理政策，系 统和程序，这将最大限度地减少与库存决策和相关功能（如客户服务要求，生产计划，采购 和流量）相关的总体成本。成本核算成本核算是现有产品制造阶段成本降低的过程。日本语Kaizen”是指通过小规模活动 不断逐步改进，而不是通过创新或大量投资技术进行大规模或大幅度改善。工作研究工作研究是对改善影响生产力的因素进行系统，客观和批判的考察。它使用方法研究和 工作测量的技术来确保人力和物力资源在进行具体活动时尽可能最好地使用。数据分析与解释价值工程1）后轮毂的价值工程下表显示了价值工程后后轮毂总成本的下降。解释：实施价值工程后

14、，圆锥，螺母，垫圈零件被淘汰。轮毂本身被放置在主轴中。它降低了 卢比的成本。因为锥体，垫圈和螺母等部件被消除，而且元件的成本也被消除。2）保险丝箱的价值工程它是本地化-线束，早期是从意大利进口的（制造商-MTA）现在是与TerminalTechnology 有限公司进行本地化的。具有相同的规格和成本的降低。解释由于位置的变化，成本降低到38卢比，在那之前它花费75.11卢比。3）散热器风机电机本地化项目下表显示了价值工程在散热器风扇电机成本中的影响解释散热器风扇电机本地化项目：在此之前，他们正在使用意大利M/s电装机的风扇电机， 该电机采用M/sIndrad，Chennai进行本地化，具有相同

15、的规格并降低了成本。140/车辆。结论在制造单位，其主要成本要素是材料成本。为了降低成本，制造公司更喜欢价值工程， 质量控制，预算控制等技术。这种技术实现了公司的目标，即“低成本制造商”。该文件指出，成本降低技术现在需要在每个组织中实施。本文的目的是找出各阶段正在 使用的成本降低和成本控制技术及其对材料成本的影响。论文的第二个目的是找到所有其他 有用的降低成本的技术。在复杂的商业环境下，当销售减少和不确定时，每个企业都必须尽快采用降低成本的策 略，以避免业务蒙受损失。通过使用该公司已经实现了其“低成本制造商”的基本目标。IMPACT OF COST CONTROL AND COST REDUC

16、TION TECHNIQUES ON MANUFACTURING SECTORAbstract:The survival triplet today for any company is how to manage its product / service Cost, quality, and performance. The customers are continuously demanding high quality and better performance products/services and at the same time, they want the prices

17、to fall. The shareholders are also demanding a required rate of return on their investment with the company. Thus, cost has become a residual. The challenge is being able to manufacture or provide service within the stipulated cost framework. Thus, cost management has to be an ongoing continuous imp

18、rovement programmed. Today the market leaders are even pursuing cost-reduction as a strategic Imperative. They want to stay ahead of the market by continuously widening the gap between their cost and that of their competitors and re-deploy the resources for profitable growth. The paper will focus on

19、 impact of cost control and cost reduction techniques in present scenario.KEYWORDS:Cost Control, Cost Reduction, Manufacturing Sector.INTRODUCTION:A business enterprise must survive, grow, and prosper. Cost Control and Cost Reduction both are the activities necessary for ensuring that these objectiv

20、es are fulfilled. With the liberalization of the Indian Economy and Globalization, there is now a cut throat competition from various concerns of the world. As a result there is now a race to secure a place for survival. This has increased the importance of Cost Control and Cost Reduction.Hence it i

21、s required to study the different tools and techniques used for the Cost Control and Cost Reduction. For the same we need to start with understanding deeply the concept of cost. Once we understand the meaning of cost, its controllability, main areas where cost arises, then we can think of how to con

22、trol or reduce the cost. We can classify the cost according to their nature, behavior then we can easily know the cost which can be controlled or reduced.Here more emphasis is on the Controllable and Non-Controllable cost, because this classification of the costs helps us understanding what and how

23、we can control. If the cost can be controlled then what steps should be taken for controlling purpose; if cannot be controlled, what should be done. It is totally depends upon the managerial decisions, and it is the activity of Management Accounting.With the given type of industry the cost element v

24、aries for the industry. Piaggio Vehicles Pvt. Ltd. is a manufacturing industry engaged in producing world-class diesel 3-wheelers and 4-wheelers.Manufacturing industries are engaged in transforming raw material into finished product with the help of machines and manpower. The contribution of materia

25、l cost in the total cost is more than 70%. Hence the main focus is on raw material for this industry. Therefore, more emphasis should be given to the material cost and need to find out the possible outcomes to control & reduce the material cost.In this I studied various tools and techniques used / a

26、pplied / implemented in Piaggio Vehicles Pvt. Ltd. for controlling and reducing the cost. The company effectively utilizes Budgetary Control System for Cost Control, as well as Value Engineering and Quality Control for the Cost Reduction.It is a study of different tools and techniques used for the c

27、ost control and cost reduction. Inthis project researcher has done this project for knowing the companies cost consciousness, its different processes, usability of these techniques etc.OBJECTIVES OF THE STUDYTo understand the basic concept of Cost, Cost Control, and Cost ReductionTo study various To

28、ol and Techniques available for Cost Control and Cost Reduction To study the Cost Control and Cost Reduction techniques used in manufacturing sector. To analyze the changes in component cost after implementing these techniquesSCOPE OF THE STUDYThe scope of the study is limited to only the manufactur

29、ing industry i.eand production plant. The more emphasis is given to the material cost. It does not cover the other expense or overheads like Salary, Marketing expense etc.LITERATURE REVIEWCost:An amount, that has to be paid or given up in order to get something. In business, cost is usually a moneta

30、ry valuation of effort, material, resources, time and utilities consumed, risk incurred, and opportunities forgone in production and delivery of a goods or service.Cost Control and Cost ReductionA business enterprise must survive, grow, and prosper. Cost Control and Cost Reduction are activities nec

31、essary for ensuring that these objectives are fulfilled. With the liberalization of the Indian Economy and Globalization, there is now a cut throat competition from various concerns of the world. As a result there is now a race to secure a place for survival. This has increased the importance of cos

32、t control and Cost Reduction.Cost Control“Cost control is the regulation by executive action of the costs of operating an undertaking particularly where such action is guided by cost accounting.”Cost Control is function, which makes sure that actual work is done to fulfill the original intention.It

33、is a widely accepted notion that the actual costs for each cost element should be within the budget.Cost control is thought of as a managerial effort to attain cost goals within a particular environment. Cost control is not a specific program. Rather, it is a routine activity to be frequently carrie

34、d out. Cost must be controlled; otherwise, there will be wastage, misappropriation and embezzlement.Checking such wastage and misappropriation of resources is a continuous activity.A firm exercising a better control last year does not mean that it has now been relaxed from the cost control function.

35、 Cost control relies heavily on accounting techniques. Some of the key cost control techniques are responsibility accounting control system, standard costing, budgetary control and cost management ratios. Therefore, cost control includes the routine management of the organizational activities, such

36、as controlling of wastage, misappropriation, loss of work time, set up time etc.The cost control definition suggests that a company should investigate good procedures for finding out the reason why the costs of the company are not as per the pre-decided or budgeted costs. Thus, cost control can help

37、 a company determine, if it is really spending more than it should actually spend.Though it is not essential to be a finance expert to understand the definition of cost control, planning and actually implementing the cost control techniques can be quite a big challenge. It is essential for the senio

38、r level managers to have a good understanding of the cost control software which is a part of effective cost control techniques.Importance of Cost Controli)It enables the firm to achieve its defined objectives. ii)It leads to proper utilization of the firms resourcesIt ensures the survival and growt

39、h of a firm by preserving its competitive capability10It makes sure that organization remains efficient.COST REDUCTION“Cost Reduction is to be understood as the achievement of real and permanent reduction in the unit cost of goods manufacture or services rendered without impairing their suitability

40、for the use intended”.Cost Reduction is a systematic effort to improve profit margins by eliminating all forms of waste and unnecessary expense without impairing the generation of revenues. Some commonly used synonyms for this activity are profit improvement, cost improvement, and methods improvemen

41、t. But, regardless of the terminology used, the aim of cost reduction is to offset the impact of a squeeze on profits by getting the maximum return for every rupee of funds spent by the company.Cost reduction, should therefore, not be confused with cost saving and cost control. Cost saving could be

42、a temporary affair and may be at the cost of quality. Cost reduction implies the retention of essential characteristics and quality of the product and thus it must be confined to permanent and genuine savings in the costs of manufacture, administration, distribution and selling, brought about by eli

43、mination of wasteful and inessential elements form the design of the product and from the techniques and practices carried out in connection therewith.In other words, the essential characteristics and techniques and quality of the products are retained through improved methods and techniques used an

44、d thereby a permanent reduction in the unit cost is achieved. The definition of cost reduction does not however include reduction in expenditure arising from reduction or similar govt. action or the effect of price agreements.The three fold assumption involved in the definition of cost reduction may

45、 be summarized as under:There is saving in a cost unitSuch saving is of a permanent natureThe utility and quality of goods remain unaffected, if not improvedImportance of Cost ReductionIt leads to an improvement in the competitive capabilities of the company and thereby11 ensures its survival, growt

46、h, and prosperityIt ensures reasonable prices to customers by not passing on the inefficiency of the business itself Purpose for Cost Control and Cost ReductionTo create cash for reinvest in R&DTo reduce manufacturing cost to stay competitiveTo lower cost of service in order to provide additional se

47、rvices iv)To become more efficientReasons for Cost Reduction i)To increase company value； ii)To get competitive advantage； iii) To eliminate unnecessary expenses iv)To reduce price of product or serviceDifference between Cost Control and Cost ReductionTools and Techniques Used For Cost Control and C

48、ost ReductionCost Control Techniques1) Budgetary Control 2)Bench Marking 3)Target CostingCOST CONTROL TECHNIQUESBudgetary ControlBudgetary Control is an establishment of budgets relating the responsibilities of a policy and the continuous comparison of actual with budgeted results either to secure b

49、y individual action the objective of that policy, or to provide a basis for its revision.Bench MarkingIt is measuring the companys performance against that of Best-In-Class companies determining how the Best-In-Class achieve those performance levels and using the information as a basis for the compa

50、nys targets, strategies and implementation.Benchmarking is the process of comparing ones business processes and performance metrics to industry bests and/or best practices from other industries. Dimensions typically measured are quality, time and cost. In the process of benchmarking, management iden

51、tifies the best firms in their industry, or in another industry where similar processes exist, and compare the results and processes of those studied (the targets) to ones own results and processes. In this way, they learn how well the targets perform and, more importantly, the business processes th

52、at explain why these firms are successful.12Target CostingTarget costing refers to the design of product, and the processes used to produce it, so that ultimately the product can be manufactured at a cost that will enable the firm to make profit when the product is sold at an estimated market-driven

53、 price. This estimated price is called target price.Cost Reduction Techniques1)Value Analysis and Value Engineering ； 2)Quality Control ； 3)Business Process Reengineering； 4)Inventory Management； 5)Kaizen Costing； 6)Work Study MethodValue Analysis and Value EngineeringValue Analysis is an activity t

54、hat typically occurs jointly between purchasing and method engineering. This activity is aimed at modifying the specifications of materials, parts, and products to reduce their costs while reducing their original function. Focus is placed on the value of the product. Value Analysis is also called as

55、 Value Engineering.Quality ControlQuality Control refers to all those functions or activities that must be performed to fill the companys Quality objectives. Quality Control aims at investigating the root cause for defects indentified by inspection and take corrective action to overcome the defects

56、for future production. Quality Control helps to minimize the cost of Inspection and Rejection. Quality Control is an approach to prevent the defects rather than detecting the defects. The ultimate aim is to provide products which are dependable, Satisfactory, Economical.Business Process Reengineerin

57、gA fundamental re-thinking and radical re-design of business processes, to achieve dramatic improvement, in critical contemporary measures of performance such as cost, quality, service and speed to market.Requirement of BPR ProcessFundamental Understanding of the processCreative thinking to break aw

58、ay from old traditions and assumptions Effective use of Information TechnologySteps in BPRState need for change13Identify process of reengineeringEvaluate enablers for reengineering (IT & HR) 4)Understanding the current process5)Create a new process design 6)Implement the reengineered processInvento

59、ry ManagementInventory Management involves administration, policies, and procedures to reduce in inventory cost. Inventory Management involves the development and administration of policies, systems and procedures which will minimize total costs relative to inventory decisions and related functions

60、such as customer service requirements, production scheduling, purchasing and traffic.Kaizen CostingKaizen costing is the process of cost reduction during the manufacturing phase of an existing product. The Japanese word Kaizen refers to continual and gradual improvement through small activities, rat