毕业论文成本控制costcontrol外文原文及译文范本模板.docx
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毕业论文成本控制costcontrol外文原文及译文范本模板.docx
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毕业论文成本控制costcontrol外文原文及译文范本模板
本科生毕业设计(论文)
外文原文及译文
所在系管理系
学生姓名
专业财务管理
班级学号
指导教师
2014年6月
CostControl
RogerJ.AbiNader
ReferenceforBusiness,EncyclopediaofBusiness,2nded。
Costcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.
CooperandKaplanin1987inanarticleentitled"howcostaccountingsystematicallydistortsproductcosts”articleforthefirsttimeputforwardthetheoryof"costdrivers"(costdriver,costofdrivingfactor)ofthatcost,inessence,isafunctionofavarietyofindependentorinteractionoffactors(independentvariable)worktogethertodrivetheresults.Sowhatexactlyiswhatfactorsdrivethecostorthecostofmotivewhich?
Traditionally,thevolumeofbusiness(suchasyield)astheonlycostdriver(independentvariable),atleastthatitscostallocationplaysadecisiveroleinrestrictingaside,regardlessofotherfactors(motivation).Inaccordancewiththefullcostofthiscostdriver,theenterpriseisdividedintovariablecostsandfixedcostsofthetwocategories。
Basedonthisunderstanding,suchastheamountofprincipalandinterestanalysisanddependentontheproductionofflexiblebudgeting,costmanagementinthespecificapplication。
Althoughthismaywellbeaneffectivecostmanagementideas.However,thebusinessvolumeisnottheonlyfactorofthedrivecost。
InaccordancewiththeCooperandKaplan's”successfulaction”theory,costdriverscanbesummarizedintofivecategories:
numberofmotives,batchmotivation,productmotivation,processingmotivation,factoriesmotivation。
Fromthisperspective,weshouldbeonthebasisofanalysisofvariouscostdrivers,openingupandfindingnewwaystocontrolcosts.Forexample,accordingtotheactivity—basedcosting(ABCmethod—ActivityBasedCosting)analysisofcostdrivers,thecostofdoingbusinesscanbedividedintothegroundsofthevolumeofbusinessmotivationdrivenbyshort-termvariablecosts(suchasdirectmaterials,directlabor,etc.)andby
theamountofworkmotivationdrivelong—termvariablecosts(mainlyavarietyofindirectcosts).Basedonthisunderstanding,maywishtoconsiderthemoderatescaleofoperationtoeffectivelycontrolcostsintheenterprisecostmanagement,usuallyalargerscaleisrelativelysmallinscaleismoreconducivetoreducingtheunitcostoftheproduct.Suchasprocurementexpensesnotsimplybypurchasingthenumberofconstraints,andprocurementnumberoftimes,alargenumberofprocurementcanreduceunitprocurementcosts;marketingexpensesisnotsimplybysalesvolumeconstraints,andsalesbatch,alargenumberofsalescanreducetheunitproducttheburdenofmarketingcosts。
Suchproblems,ifweanalyzetherelationshipbetweenthemotivation(independentvariable)andcost(dependentvariable),toestablishaspecificmodelofthecostfunction,youcanfurtheruseofmathematicalmethodstodeterminetheoptimaleconomicscale。
Optimalorderquantitydecisionmodeldescribedinthemanagementaccountingisaspecificexampleinthisregard。
Canbefoundbyfurtheranalysis,inadditiontoobjectivefactorsdrivecosts,thecostofdoingbusinesswillbedrivenbythehumansubjectivefactors,thecostfunctioncanbeexpressedasfollows:
cost=f(objective,subjectivemotives).Preciselybecausepeoplehavethegreatestinitiative,artificialsubjectivemotivationshouldalsodrivethecostofdoingbusinessisanimportantfactor.Forexample,workers'awarenessofcostmanagement,theoverallqualityofcollectiveconsciousness,theawarenessofthestatusofcorporateownership,workattitudeandsenseofresponsibilitybetweenworkersandbetweenworkersandtheleadership,interpersonalskills,aresubjectivefactorsthataffectthelevelofthecostofdoingbusiness,andthuscanberegardedasacost-drivenfactors.Fromacostcontrolpointofview,theartificialsubjectivemotivationhastremendouspotential。
Thepracticeshowsthatthecostcenterresponsibilityaccounting,controllablecosts,responsibilityforcostanalysis,positiveandpracticalsignificanceforimprovingthemanagementofbusinesscosts。
Costofsubjectivemotivationresearchandanalysiscanbefurtherinspiredbytheenterprisecostmanagement,newideas,newconcepts。
Forexample:
(1)costcontrolawarenessaspartofcorporateculture.Eliminatetheerrorthinkingthatthecostscannotbefurtherreducedandtheentirestafftrainingandeducationrequirementsofenterprisemanagersatalllevelsandallstafffullyawareofthepotentialtoreducethecostofdoingbusinessisnostudyendless,everyonecopewiththecostmanagementandcontrolhaveenoughattention.
(2)theformationofworkerswithintheenterpriseawarenessofdemocracyandself—management。
Thedailycostmanagement,andactiveuseofpsychology,sociology,socialpsychology,organizationalbehavior,researcheffortsintheworkers’codeofconduct,theintroductionofaninherentconstraintsandincentives。
HumanneedsinaccordancewithbasichumanhierarchyofneedstheoryWesternpsychologistsSlovenian,fromlowertohighercanbedividedintofivelevels:
physiologicalneeds,safetyneeds,socialneeds,esteemneeds,self-fulfillmentneeds.Theintroductionoftheinherentconstraintsandincentivestofocusontheneedsofthepeopleofthehighestlevel,itself-development,self—realization。
Thismechanismishumanity'sself-motivation,anddoesnotrequireanyexternalfactorsconstraint.Changecorporatecommonlyusedbypunishmentandrewardmechanismfortheimplementationofexternalconstraintsandincentivestoachieveself-managementisbothanexpensiveandlowestcostwaytoreducethecostofthemosteffectivemanagementstyle。
Costcontrolmustrelyonscientificandstrictmanagement.Costcontrolisalong-termcontinuousprocess,inordertomaintainthecostadvantage,wemustrelyonscience,rigorousfoundationtosupport.Costcontroltoapre-determinedcost(costoftheproject,thefixedcostorstandardcost)basedontheproductionandsaleofacertainnumberofproductssuppliesconsuming,laborcostandotherexpensestocarryoutstrictmanagementandsupervision,soastominimizecosts,improveeconomicefficiency。
Costcontrolthroughouttheproductionandoperationofthewholeprocessbeginswithproductdesignstage。
Accordingtotheprincipleofcombiningthetechnicalandeconomicimplementationoftargetcostmanagement,technicaldesignandeconomicmanagementdepartmentsarejointlyresponsibletoensuretheremodelingofthetrialofnewproductsandoldproductsaretechnicallyadvancedandcompetitiveinthemarket,theeconomicarereasonable.Costcontrol,firstdeterminethestate—of-the-artatareasonablecostcontrolstandards。
Cost-controlstandardsforthequantitativelimitsspecifiedinthevariousexpensesandavarietyofresourceconsumption。
Itincludestheconsumptionofrawmaterialsfixed,fixedworkinghours,thecostlimits。
Thecostformationprocess,oftentheactualcostandcostcontrolstandardswerecompared,andpromptlycorrectthedeviationsfound,thecostsandconsumptioninthecostcontrolstandards。
Intheproductionprocess,allcategoriesofpersonnelareresponsibleforcostcontrolsystem。
Teamworkerstoimproveproductyieldandqualityunderthepremiseofafixedamountbasedontheconsumptionofrawmaterials,tools,andworkinghourstocontrol,andcontinuouslyimprovelaborproductivityandequipmentutilization,reduceandeconomicalconsumptionofrawmaterials;technologytoexploreproductfeaturesandcostrelationship,andstrivetoachievethelowestcostproductfeaturesstandard;balancedproductionofthecoordinationandorganizationofproductionandmanagementpersonnel,increaseproductivityandreducetheoccupancyoftheproductionfunds;andmanagementpersonneltocontrolthecostofprocurementofmaterialsandreservefundsused,aswellasmanagementfeesandsalesfeesexpenditures.Modernenterprises,strict,standardizedsystemistheintegrationofenterpriseresourcestoachievebusinessgoalsisthemostpowerfultools.Thisisourdeepexperienceinenterprisesystemwhich.Weconcentrateoureffortsontwoaspectsofthework.First,twocoreissuestoresolveandimprovethestandardofworkandimprovetheworkingprocedureswithinthecompanythefullimplementationofISO9000qualitysystemcertification,theimplementationoftheideaoftheoverallbusinessstrategyandfunctionalstrategiestothenormsandprocessesofproductionandoperationactivities.Thesecondistostrengthenthesupervisionofthecompany,theauditmechanism,setupanexpertcommittee,theimplementationofthesupervisionandthevarioussystems,ensuringtheimplementationofvariousrulesandregulationsandcontinuousimprovement.Inordertoestablishaninstitutionalizedbasisofcostcontrol,andimprovedmechanismsandcostcontroltoadaptthesystemitself.Continuous,strictcostcontrolability,fromtheaccumulationofexperienceandadvancedmanagementtoolscorresponding.Tothisend,wehaveestablishedacorporatemanagementinformationsystemtoprovideapowerfultechnologyplatformfordeepeningbasicmanagement.Atpresent,officeautomation,equipmentmanagement,real—timeproduction,financialmanagement,comprehensiveinquiry,internalwebsites,sixsubsystemshavebeencompletedan
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