【管理会计的应用外文翻译原文及译文】

管理会计的应用外文翻译

原文：

Managementaccountingtoolsasmediatorsofaneworganisationalconstruction

Atpresent,thescaleofourcountry'senterprisesisgrowingrapidly,andthenext

developmentfocusistorealizemoderncostmanagement.Intheprocessofcost

management,enterprisesmustusemanagementaccountingtools.Alldepartmentsin

theenterpriseneedtoenterthemanagementaccountingsystem,whichissupervised

bythesuperiordepartmentinchargetoanalyzethecurrentactualsalessituationof

theenterpriseandthecurrentprofitsituationofthecompany.Exploringthecore

profitimpressionfactorsownedbyenterprisesinthecurrentmarketenvironmentand

activelycontrollingthecostofenterpriseswilleffectivelyimprovetheprofitspace

andvitalityofenterprises.WiththeimplementationofChina'ssupply-sidereform

system,enterpriseswillfacegreatermarketpressure.Inthefuturedevelopment,

onlythroughcontinuouscostcontrolcanweoccupyadominantpositioninthe

market.Managementaccountingisthemostcriticalpartincostcontrol,andthe

company'sadoptionofdifferentmanagementaccountingtoolshasgreatinfluenceon

thedevelopmentoftheenterprise.Atthesametime,managersintheenterprisealso

needtoactivelyunderstand(hecorrelationbetweenmanagementaccountingtoolsand

costcontrol.Onlyinthiswaycantheroleandvalueofmanagementaccountingbe

fullybroughtintoplayandfinallybeuerassist(hedevelopmemoftheenterprise.

Managementaccountingtoolsrefertotheactivitiesofintegratingvarious

resourcesofvariousdepartmentsofanenterpriseintoonesystemfordistribution,

assessmentandcontrol.Managementaccountingtoolstakeintoaccounttheoverall

factorsoftheenterprise'sobjectivesandobtaintheconespondingbudgetresults,

whichprovideacertainreferencebasisfortheenterprisetoimplement(henextstep

strategyandplayavitalroleinthedevelopmentoftheenterprise.

Theprocessofmanagementaccountingtoolsembodiestwomeanings.Oneis

(hatbudgetmanagementembodiestheactivecontrolofenterpriseemployeesand

enterpriseoperationstoavoidtheoccurrenceofstrategictargeterrors.Thesecondis

(hattheenterprise'soverallbudgetcanachievethepurposeofcontrol,thatis,to

control(heexpenses,resourceutilizationandpersonnelallocationintheenterprise's

operationthroughtheexpectedvalueoftheenterprise'sbudget.

Atthebeginningofthereformandopeningup,Chinahasbeenstudyingthe

citationofmanagementaccounting,but(hecoreofmanagementaccountingatthat

timewastohaveverystrongpracticality.Althoughthecurrentfinancialaccounting

systemusedinourcountryisbasedonthewesterndouble-entrybookkeepingmethod,

inmanyyearsofdevelopment,ourmanagementaccountingsystemisstillclosely

linkedwithournationalconditions.SinceChinaadoptedaplannedeconomyinthe

earlydaysofthefoundingofthePeople'sRepublicofChina,theinitialmanagement

accountingalsohadobviouscharacteristicsofthelimesandplayedanimportantrole

intheestablishmentofChina'ssocialistsystem.

Theearliestmanagementaccountingsystemimplementedinourcountryisteam

economicaccounting.Teamsandgroupsinthisperiodarethebasicproductionunits

ofourcountry'sindustrialproduction.Theestablishmentofteameconomic

accountingisanimportantmeasuretodecomposetheeconomicindicatorsofthe

factoryintoteams.Atthesametime,anin-factoryeconomicaccountingsystembased

onteamaccountingcaneffectivelyimprovetheaccuracyofaccounting.Thissystem

wasfirstputintotrialuseinAnshanIronandSteelCompanyinourcountry.Dueto

itsgoodeffect,itwassoonpopularizedtothewholecountry.However,therudiment

ofmodernresponsibleaccountingcanbeseenfromteameconomicaccounting.This

systemnotonlypromotedproductivitya(thattime,butalsomadeourfinancial

personnelknowmoreabout(hespecificbusinessdetailsofthecompany'sproduction.

Themainformofteameconomicaccountingisthatthefinancialpersonnel,underthe

leadershipofthepersoninchargeoftheworkshop,follow(heproductionworkersin

"threeshifts".Thispracticeimplementstheeconomicaccountingsystemandatthe

sametimeimproves(heproductionknowledgeof(hefinancialpersonnel,enabling(he

financialpersonneltohelptheworkshopsolvevariousproblems.Theadoptionof

teameconomicaccountingsystemtorepresent(hedifficultiesofbusinessand

financialintegrationinChineseenterpriseshasbeenconsideredsincetheearlydays

ofthefoundingofthePeople'sRepublicofChina.

Thetheoryofmanagementaccountingtoolsincludesprediction,

decision-making,responsibilityaccounting,costcontrolandoverallbudget,while

managementismainlyaimedatthethreepositionsofpre-decisionaccounting,

planningcontrolaccountingandresponsibilityaccounting.Thesethreepositions

existindependentlyandareinastateofmutualcoordinationandperfectioninthe

developmentoftheenterprise.

Animportantindicatorofanenterprise'sdevelopmentisprofitability.Asa

company,itneedstohavegoodprofitability,whichisalsotheultimategoalof

managementaccounting.Managementaccountingistomaximizeprofitsthrough

themanagementofcompanycosts.Throughpre-decisionaccounting,plancontrol

accountingandresponsibilityaccountingtooptimizethecompany'scost,accountants

willgodeepintotheenterprisetofindwaystostrengthencostmanagement.They

usemanagementaccountingtoolstofindoutthemostimportantlinksthataffectthe

company'scosts,andfindoutthedifferencebetweentheactualcostsandthe

prescribedcostsovertime.Themethodadopted,thereasonablemeasures

formulated,therelevantproblemstobesolvedandtheappropriateadjustmentstobe

madewillenabletheactualcostandtheprescribedcostcontroltobesufficientto

maximizethefinalprofit.

Costcontrolisoneofthemostimportantlinksinenterpriseaccounting.The

stepsofcostcontrolincludeformationofinitiallargercost,processcontrolofcost

andrevisionofcostresults.Accordingto(heactualproductionandoperationofthe

enterprise,reasonablyformulatethetargetcost,formulate(hecorrespondingplanand

productcostbudget.Costprocesscontrolistotakevariousmeasurestoeffectively

controlthegenerationanddevelopmentofcostsinatimelymanner,takinginto

accountthewholeprocessofeachcostevent.Don'texceedtheoriginalbudget.

Finally,throughcostcontrolandreviewoftotalcostresults,variouslaws,policies

andpoliciesrelatedtocostmanagementcanbebetterpublicizedandimplemented(o

improvethelevelofcorporategovernance.Managementaccountingtoolswecan

providealargeamountofinternalmanagementdatatoadapttothecompany's

strategicobjectives.

ManagementAccountingToolsManagementAccountingToolsManagement

AccountingToolsManagementAccountingToolsNomatterwhatkindoftheory,a

standardizedtheoreticalsystemisneededtosupportit.Intheprocessofenterprise

managementaccountingconstruction,whenjudgingwhethertheapplicationis

successful,thekeyistoseewhetherithasaperfecttheoreticalsystem.

Underthestandardtheoreticalsystem,wecanclearlyunderstandmanyconcepts

ofmanagementaccounting.However,atpresent,thereisnoscientifictheoretical

systemtoguidetheconstructionofmanagementaccountinginChineseenterprises.

Enterprisemanagementaccountingisinshortsupply,whichisalsothemainobstacle

totheconstructionofmanagementaccountingtheorysystem.Inaddition,many

leadersofenterprisesinourcountrydonotattachimportancetotherelevanttheories

ofmanagementaccounting,andmanyenterpriseshavenotsetupmanagement

accountingdepartments.Therefore,theestablishmentofrelevanttheoreticalsystems

isevenmoreimpossible.

Whetherthecompanyhasasetofperfectinternalcontrolsystemisofgreat

significancetothelong-termdevelopmentofthecompany.Manyenterprisesinour

countryignoretheestablishmentofinternalcontrolsystemintheprocessof

development,whichalsoindicatesthatenterpriseswillnotbeabletobettermanage

financialwork.Fortheimprovementofmanagementaccountingtools,thefirst

ihing(odois(ostrengtheninternalcontrol.Onlywhenenterpriseshavegoodiniernal

managementcantheyreallydoagoodjobinfinancialmanagement.

In(heprocessofbudgetimplementation,thefinancialdeparlmenlisthe

organizationalstructureofbudgetmanagement.Generallyspeaking,itwillbring

aboutgreatexternalpressureinthework,leadingtounstableproblemssuchasbudget

preparation,suspensionofuseandsupervision,whichwillhaveaparticularlyadverse

impacton(heauthorityofbudgetmanagement.TheMinistryofFinancewillreport

(hebudgettothecompany'stopmanagementandimplementitaccordingtothe

positionofthecompany'stopmanagement.Asthecorrespondingmiddle-level

budgetexecutingagencies,theywillalsofollowandfullyintegrate(hepositionof(he

topmanagement,andfromtheperspectiveofinterests,chooseabudgetexecuting

methodthatismoreconduciveto(heirowninterests,evenasmall-scalebudget

executingagency.Somebudgetdepartmentshavedeceptiveproblemsandarenot

seriousaboutbudgettargets.Theseproblemsandinternalmanagementproblemswill

alsoaffecttheimplementationofbudgettargetsandwillresultinineffectivefeedback

ofbudgetresults.

Atthepresentstage,somemanufacturingenterprisesusemanagement

accountingtoolsonlyintermsoftheirowndevelopmentdirectionandproductionand

operationobjectives.Theydonotfullyconsidertheimpactofrelevantnational

policiesinthemarketeconomysystemandotheraspectsofcompetitioninthesame

industry,andignoremanynon-enterprisefactors.Intheabsenceofafull

understandingoftheactualmarketsituation,itisdifficulttobuildascientificand

reasonablecomprehensivebudgetplatformonlyrelyingonthetraditionalforecasting

methodofdeterminingproductionthroughsales.Underincreasingmarketpressure

andcompetitivepressure,thebudgetthuspreparedwilllackobjectivityand

authenticity.

Ifanenterprisewantstoimprovethelevelofmanagementaccountingtoolsinits

development,itmustfirstestablishaperfectmanagementorganizationsystem.

Throughthedeterminationofmanagementsystemintheenterprise,management

accountingismorescientificandreasonableinthecompany.Accordingtothe

currentsiiuaiionofChina'senierprisedevelopment,manyenterpriseshavenot

establishedasoundbudgetmanagementsysteminordertoreducecosts.Budget

managementisusuallymanagedbythefinancialdepartment.Thisalsomakes(he

performanceevaluationsystemmatchingthebudgetimplementedinthecompany

inconsistentwiththeactualdevelopmentofthecompanyornotfeasible.Thiskind

ofsituationaffectstheauthorityofthebudget,andthentheenterprisedoesnotpay

attentionto(heunreasonablesystem.

Budgetmanagementcanonlybecompletedbyconcentratingtheresourcesof

manydepartmentsof(hecompany,while(hefinancialdepartmentonlyunderstands

(heeconomicsituationoftheenterprise.Intheabsenceofaperfectmanagement

organizationsystem,budgetformulationisbasedonthecompany'ssituationmastered

bythefinancialdepartment,resultinginunreasonablebudgetmanagementand

increasedcontradictionsbetweendepartments.Thiskindofpracticeseriouslylimits

theextenttowhich(heinternalpersonneloftheenterpriseparticipateinthebudget

management,makingthebudgetmanagementoftheenterpriseunabletoachievefull

participation.Inthisway,thebudgethasbeenadverselyaffected,notonlyinterms

ofauthoritybutalsointermsofstandardization.Thiswillhaveanegativeimpacton

theformulationofthebudgetbyenterprisesandwillnotensurethescientificityofthe

budget.Finally,therewillbealargegapbetweenbudgetmanagementandexpected

objectives.

Formanufacturingenterprises,enterprisemanagementaccountingtoolsplaya

greatguidingroleinthedevelopmentofenterprises.Enterprisesshouldmake

manufacturingenterpriseleadersfullyunderstandthatmanagementaccountingtools

playamulti-facetedandintegratedroleinenterprisemanagementandthe

establishmentofstrategicobjectives.Secondly,theenterpriseshouldtrainthe

employees,letthemhaveacorrectunderstandingofmanagementaccountingtools,

mobilizetheemployeestoparticipateinthemanagementwork,andimprovethe

enthusiasmoftheemployees.Forexample,inordertomakeemployeesfully

understandtheconcept,processandfunctionofbudgetmanagement,theauthor's

enterpriseonceinvitedsomewell-knownenterprisemanagementorganizationstothe

enterprise(oexplainihemanagemeniaccountingtoolmodeindepih.

Manufacturingenterprisesshouldstartfromtheirownactualsituationand

developmentneeds,combinethedailyworkofemployeeswiththeimplementalionof

strategicobjectives,andimprovetherelevantsystemsaftertheimplementationof

managementaccountingtools.Accordingtotheresultsoftheestablishedstrategic

objectives,theworkcontentofemployeesisdecomposedandtheassessment

objectivesaredistributed.Atthesametime,enterprisesshouldimprovethe

managementaccountingtoolsystemaccordingtothechangesofstrategicobjectives

andthedevelopmentofemployees'needs,soastoachieveitsdueeffect.

Atpresent,managementaccountingtoolisanindispensablepartinenterprise

financialmanagement,whichincludesmanycontents,suchassettingbudgettargets,

decomposingtargets,budgeting,implementingbudgetcontrol,budgetevaluation,

budgetanalysisandfeedback,evaluation,etc.Ifenterpriseswanttobetterpromote

theimplementationanddevelopmentofmanagementaccountingtools,theyneedto

buildchannelstopopularizetheconnotationandvalueofbudgetmanagementto

employeesatalllevels,sothatallemployeescanestablishtheawarenessof

managementaccountingtools.Firstofall,themanagementaccountingtools

selectedinanenterprisemustbedeterminedaccordingtoitsownenterprise

developmentgoals.Secondly,whetheranenterprisecanacceptthenewsystemand

useitproperlyrequiresaceepunderstandingoftheseniormanagementwithinthe

enterprise.Enterprisesneedtocarryoutmanagementaccountingworkfromthetop

leveltothegrassrootslevel,andtakethisastheirownjobresponsibilities.Ifthe

managementaccountingissimplyattributedtotheworkofthefinancialmanagement

departmentorentrustedtothechieffinancialofficerformanagement,itwillleadto

thefailureoftheenterprisemanagementaccountingnetwork.Therefore,inthe

developmentofenterprises,allemployeesneedtoadoptapositiveattitudetopromote

theimplementationofmanagementaccounting.

Inordertomakethemanagementaccountingtoolsusedinenterprisesshowtheir

functions,themainpurposeistostrengthentheircorrectnessandcontrollability.

Enterprisesneedtocombinedifferentbudgetmethodssuchasprobabilitybudget,

rollingbudgetandzerobudget.Adoptingavarietyofbudgetmethodswillmake

enterprisebudgetmanagementmorediverseandhaveapositiveimpactonimproving

(helevelofbudgetpreparation.

Intheprocessofdevelopment,enterprisesneedtoformulatedevelopment

strategiesaccordingtotheactualsituation,whichleadstothegoalofenterprise

developmentbeinginaconstantlychangingstate.Ifanenterprisewantstoadaptto

(hecurrenteconomicsituationanditsownoperatingsituationandbetteradapttothe

changingeconomicenvironment,itmustadapttothemanagementaccounting

conceptinordertoachievelong-termandstabledevelopment.Themainmeasureto

promotetheconceptofmanagementaccountinginenterprisesistoinnovate,making

managementaccountingtoolsmoresuitableforthedevelopmentofthecompany.

Duetodifferentstagesofenterprisedevelopment,itisofgreatsignificanceto

reasonablymodifymanagementaccountingtoolsthataremoreinlinewiththe

developmentpathofenterprisesaccordingtotheirownbusinessscope.

Inordertopromotethedevelopmentofmanagementaccountingtools,

enterprisesmustestablishscientificandreasonablemechanisms,includingbudget

supervisionmechanismandincentivemechanism.Theestablishmentofthese

auxiliarymechanismswillenablemanagementaccountinginenterprisestohave

strongperfectionandindependence.Atthesametime,weshouldstrengthen

supervisionthroughcarryingoutacomprehensivebudgetaudit,especially

strengtheningthesupervisionofthebudgetrulesandregulationsandthewhole

processofbudgetimplementation,soastoensurethecomprehensivesupervisionof

enterprisesinadvanceandduringtheprocess.Combinedwiththeuseofhumane

methods,theestablishmentofaneffectivesystemofrewardsandpunishments,sothat

rewardsandpunishmentsareclear,unifiedwithinthecompany,fromtoptobottomto

achieveapositiveandunifiedactionstrategy.Toensureandstimulatethe

enthusiasmandinitiativecfemployees,inordertobetterandfasterdiscoverthe

problemsexistinginthedevelopmentofenterprises.Thentheexistingproblemsof

theenterpriseareeffectivelyanalyzed,andtargetedmeasuresaretakentodiscuss

practicalproblemssoastobetterpromoteentrepreneurshipandstrengthenthevitality

of(heenterprise.

Theabilityandqualityofbudgetmanagemenlpersonnelinanenterprisehavea

greatinfluenceontheenterprise'sbudgetstrategy.Excellentbudgetmanagement

personnelcaneffectivelyassist(hemanagementofthecompanytomakecorrect

decisions.Therefore,enterprisesneedtopayattentiontothetrainingofbudget

managementpersonnelandcarryoutvarioustrainingandlearningactivitiesto

strengthentheprofessionallevelofstaff.Inaddition,itispredicted(hatmanagers

needtomastermoreknowledge,suchaslaw,economy,finance,etc.Regulartraining

activitiescaneffectivelyhelpthestafftoimprovetheirownknowledgelevel,which

willeventuallyimprovetheirmanagementaccountingabilityandbetterassistthe

developmentofenterprises.

译文:

管理会计工具作为新组织结构的媒介

目前我国企业规模增长较快，下一步发展的重点就是实现现代成本管理。而

企业在成本管理过程中，必须要利用的就是管理会计工具。企业中各部门都需要

进入到管理会计体系中，曰上级主管部门进行监管，对企业当前实际销售情况与

公司目前的盈利情况进行分析。对企业在当前市场环境中所拥有的核心利润印象

要素进行探索，土动对企业成本费用进行控制，这种做法将能嚼有效提升企业利

润空间，提升企业发展活力。随着我国供给侧改革制度的落实，企业将会面临更

大的市场压力。在未来的发展中只有不断进行成本控制，才能够在市场中占据优

势地位。在进行成本控制口管理会计是最为关键的一部分，公司采用不同的管理

会计工具对企业发展影响较大。同时企业中的管理人员也需要积极的了解管理会

计工具与成本控制之间的相关性，只有这样才能够充分的发挥管理会计的作用和

价值，最终更好的辅助企业发展。

管理会计工具是指将企业各个部门的各顼资源融合到一个体系中进行分配、

考核、控制的活动。管理会计工具对企业目标的总体因素进行考虑，得出相应的

预算结果，对企业实施下一步战略提供一定的参照依据，对企业的发展有着至关

重要的作用。

管理会计工具过程体现了两个方面的含义，其一是:预算管理体现了企业对

企业员工及企业经营进行主动调控，避免企业战略目标失误的发生。其二是:企

业全面预算能够达到控制的目的，即通过企业预算期望值对企业经营中的费用、

资源利用、人员分配等进行事中、事后控制。

改革开放初期我国就已经在研究管理会计的引用，但当时的管理会计的核心

就是要具有非常强的实践性。尽管目前我国所使用的财务会计体系是基于西方的

复式记账法,不过在多年的发展中，我国管理会计制度仍然与我国国情紧密相连。

由于我国建国初期所采取的是计划经济，最初的管理会计也具有明显的时代特

色，为我国社会主义制度的建立发挥了重要作用.

我国最早实行的管理会计制度为班组经济核算，这一时期的班组作为我国工

业生产的基础生产单位。建立班组经济核算是将工厂的经济指标分解落实到班组

的重要措施，同时以班组为单位进行核算的厂内经济核算制度，能够有效提升会

计核算准确度。这一制度在我国最早是在鞍钢中进行试运用，由于具有良好的效

果,很快就推广向全国。然而从班组经济核算中就可以看出现代贵任会计的雏形,

这一制度在当时不仅促进生产力，同时也使得我国财务人员更多的了解到公司生

产的具体业务细节。班组经济核算的主要形式为，财务人员在车间负费人的带领

下，跟随生产工人一同“三班倒”，这种做法贯彻经济核算制度，同时也增进了财

务人员的生产知识，使得财务人员也能够帮助车间解决各种问题。采用班组经济

核算制度代表我国企业所出现的业务与财务融合困难的情况，在建国初期就已经

进行过思考。

管理会计工具理论包括预测、决策、责任会计、成本控制和全面预算这几个

方面，而管理主要是针对预决策会计、规划控制会计、责任会计这三个岗位而言。

这三个岗位即独立存在,同时在企业发展中处于一种相互协调、相互完善的状态。

企业在发展中的一个重要指标就是盈利能力，作为一家公司，需要具有良好

的盈利能力，这也是管理会计的最终目标。管理会计是通过对公同成本的管理，

来实现利润最大化。通过预决策会计、计划控制会计和责任会计俩实现公司的成

本最优化，会计人员将会深入到企业内部，寻找强化成本管理思路。他们使用管

理会计工具来找出影响公司成本的最重要的环节，并找出随着时间的推移，实际

成本与规定成本之间的差异。采取的方法、制定的合理措施、需要解决的相关问

题、需要进行的适当调整，使实际成本和规定的成本控制足以实现最终利润最大

化。

成本控制是企业会计中最重要的环节之一，成本控制的步骤包括期初目标成

本的形成、成本的过程控制和成本结果的修正。根据企业实际生产经营情况，合

理制定目标成本，制定相应的计划和产品成本预算。成本过程的控制就是采取各

种措施，考虑到每一个成本事件的全过程，及时有效地控制成本的产生和发展。

不要超过原来的预算。最后，通过成本控制和对总成本结果的回顾，更好地宣传

和实施与成本管理相关的各项法律、政策和政策，以提高公司治理水平。管理会

计工具我们可以提供大量的内部管理数据，使之适应公司的战略目标。

管理会计工具管理会计工具管理会计工具管理会计工具不论任何一种理论

都需要规范的理论系统对其进行支撑。在企业管理会计建设过程中，在判断运用

的是否成功时,关键就是看其是否具备了完善的理论体系。

在规范的理论体系下，能够清楚认识管理会计多种概念。但是目前我国企业

在管理会计建设的过程中，还没有科学的理论体系来作为指导。企业管理会计处

在供不应求的状态，这也是管理会计理论体系建设的主要障碍。另外我国很多企

业领导人员对管理会计的相关理论也并不重视,很多企业并没有设立管理会计部

门，所以，相关理论系统建立更无从谈起。

公司内部是否有一套完善的内部控制制度，对公司的长远发展具有重要意

义。我国许多企业在发展过程忽视内部控制制度的建立，这也就表明企业将无法

更好地管理财务工作。针对管理会计工具的完善首先要做的就是加强内部控制，

当企业拥有良好的内部管理才能真正做好财务管理工作。

在预算执行过程中，财务部门是预算管理的组织机构。总的来说，它在工作

中会产生很大的外部压力，导致预算编制、停用、监督等不稳定问题，对预算管

理的权威性产生特别不利的影响。财务部将预算报公司最高管理者，并按公司最

高管理者的岗位执行。作为与之相对应的中层预算执行机构，他们也将遵循和充

分整合最高管理者的立场，从利益的角度出发，选择更有利于自身利益的预算执

行方式,县至是一个小范围的预算执行机构。一些预算主管部门存在欺骗性问题,

对预算目标不认真，这些存在与企业内部的管理问题也会对预算指标执行产生影

响，并且会造成预算结果没有实现有效反馈。

部分制造型企业现阶段在运用管理会计工具模式中，仅限于从企业自身发展

方向、企业生产经营目标等因素入手，没有充分考虑市场经济体系中有关的国家

政策以及其他同行业竞争等方面带来的影响，忽视了很多非企业自身因素。在没

有充