成本控制中英文对照外文翻译文献Word格式.docx
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成本控制中英文对照外文翻译文献Word格式.docx
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RogerJ.AbiNader
ReferenceforBusiness,EncyclopediaofBusiness,2nded.
Costcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.
Controlofthebusinessentity,then,isessentiallyamanagerialandsupervisoryfunction.Controlconsietsofthoseactionsnecessarytoassurethattheentity’sresourcesandoperationsarefocusedonattainingestablishedobjectives,goalsandplans.Control,exercisedcontinuously,flagspotentialproblemssothatcrisesmaybeprevented.Italsostandardizedsthequantityofoutput,andprovidesmanagerswithobjectiveinformationaboutemployeeperformance.Managementcomparesactualperformancetopredeterminedstandardsandtakesactionwhennecessarytocorrectvariancesfromthestandards.
Keywords:
Costcontrol,Applications,Controlreports,Standards,Strategic
Costcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.
Duringthe1990scostcontrolinitiativesreceivedparamountattentionfromcorporateAmerica.Oftentakingtheformofcorporaterestructuring,divestmentofperipheralactivities,masslayoffs,oroutsourcing,costcontrolstrategieswereseenasnecessarytopreserve—orboost—corporateprofitsandtomaintain—orgain—acompetitiveadvantage.Theobjectivewasoftentobethelow-costproducerinagivenindustry,whichwouldtypicallyallowthecompanytotakeagreaterprofitperunitofsalesthanitscompetitorsatagivenpricelevel.
Somecostcontrolproponentsbelievethatsuchstrategiccost-cuttingmustbeplannedcarefully,asnotallcostreductiontechniquesyieldthesamebenefits.Inanotablelate1990sexample,chiefexecutiveAlbertJ.Dunlap,nicknamed"
ChainsawAl"
becauseofhispenchantfordeepcostcuttingatthecompaniesheheaded,failedtorestoretheailingsmallappliancemakerSunbeamCorporationtoprofitabilitydespitehisdrasticcostreductiontactics.Dunlaplaidoffthousandsofworkersandsoldoffbusinessunits,butmadelittlecontributiontoSunbeam'
scompetitivepositionorsharepriceinhistwoyearsasCEO.Consequently,in1998Sunbeam'
sboardfiredDunlap,havinglostconfidenceinhis"
one-trick"
approachtomanagement.
COSTCONTROLAPPLICATIONS
Acomplexbusinessrequiresfrequentinformationaboutoperationsinordertoplanforthefuture,tocontrolpresentactivities,andtoevaluatethepastperformanceofmanagers,employees,andrelatedbusinesssegments.Tobesuccessful,managementguidestheactivitiesofitspeopleintheoperationsofthebusinessaccordingtopre-establishedgoalandobjectives.Management’sguidancetakestwoformsofcontrol:
(1)themanagementandsupervisionofbehuvior,and
(2)theevaluationofperformance.
Behavioralmanagementdealswiththeattitudesandactionsofemployees.Whileemployeebehaviorultimatelyimpactsonsuccess,behavioralmanagementinvolvescertainissuesandassumptionsnotapplicabletoaccounting'
scontrolfunction.Ontheotherhand,performanceevaluationmeasuresoutcomesofemployee'
sactionsbycomparingtheactualresultsofbusinessoutcomestopredeterminedstandardsofsuccess.Inthiswaymanagementidentifiesthestrengthsitneedstomaximize,andtheweaknessesitseekstorectify.Thisprocessofevaluationandremedyiscalledcostcontrol.
Costcontrolisacontinuousprocessthatbeginswiththeproposedannualbudget.Thebudgethelps:
(1)toorganizeandcoordinateproduction,andtheselling,distribution,service,andadministrativefunctions;
and
(2)totakemaximumadvantageofavailableopportunities.Asthefiscalyearprogresses,managementcomparesactualresultswiththoseprojectedinthebudgetandincorporatesintothenewplanthelessonslearnedfromitsevaluationofcurrentoperations.
Controlreferstomanagement'
sefforttoinfluencetheactionsofindividualswhoareresponsibleforperformingtasks,incurringcosts,andgeneratingrevenues.Managementisatwo-phasedprocess:
planningreferstothewaythatmanagementplansandwantspeopletoperform,whilecontrolreferstotheproceduresemployedtodeterminewhetheractualperformancecomplieswiththeseplans.Throughthebudgetprocessandaccountingcontrol,managementestablishesoverallcompanyobjectives,definesthecentersofresponsibility,determinesspecificobjectivesforeachresponsibilitycenter,anddesignsproceduresandstandardsforreportingandevaluation.
Abudgetsegmentsthebusinessintoitscomponentsorcenterswheretheresponsiblepartyinitiatesandcontrolsaction.Responsibilitycentersrepresentapplicableorganizationalunits,functions,departments,anddivisions.Generallyasingleindividualheadstheresponsibilitycenterexercisingsubstantial,ifnotcomplete,controlovertheactivitiesofpeopleorprocesseswithinthecenterandcontrollingtheresultsoftheiractivity.Costcentersareaccountableonlyforexpenses,thatis,theydonotgeneraterevenue.Examplesincludeaccountingdepartments,humanresourcesdepartments,andsimilarareasofthebusinessthatprovideinternalservices.Profitcentersacceptresponsibilityforbothrevenueandexpenses.Forexample,aproductlineoranautonomousbusinessunitmightbeconsideredprofitcenters.Iftheprofitcenterhasitsownassets,itmayalsobeconsideredaninvestmentcenter,forwhichreturnsoninvestmentcanbedetermined.Theuseofresponsibilitycentersallowsmanagementtodesigncontrolreportstopinpointaccountability,thusaidinginprofitplanning.
Abudgetalsosetsstandardstoindicatethelevelofactivityexpectedfromeachresponsiblepersonordecisionunit,andtheamountofresourcesthataresponsiblepartyshoulduseinachievingthatlevelofactivity.Abudgetestablishestheresponsibilitycenter,delegatestheconcomitantresponsibilities,anddeterminesthedecisionpointswithinanorganization.
Theplanningprocessprovidesfortwotypesofcontrolmechanisms:
Feedforward:
providingabasisforcontrolatthepointofaction(thedecisionpoint);
and
Feedback:
providingabasisformeasuringtheeffectivenessofcontrolafterimplementation.
Management'
sroleistofeedforwardafuturisticvisionofwherethecompanyisgoingandhowitistogetthere,andtomakecleardecisionscoordinatinganddirectingemployeeactivities.Managementalsooverseesthedevelopmentofprocedurestocollect,record,andevaluatefeedback.Therefore,effectivemanagementcontrolsresultsfromleadingpeoplebyforceofpersonalityandthroughpersuasion;
providingandmaintainingpropertraining,planning,andresources;
andimprovingqualityandresultsthroughevaluationandfeedback.
Controlreportsareinformationalreportsthattellmanagementaboutanentity'
sactivities.Managementrequestscontrolreportsonlyforinternaluse,and,therefore,directstheaccountingdepartmenttodeveloptailor-madereportingformats.Accountingprovidesmanagementwithaformatdesignedtodetectvariationsthatneedinvestigating.Inaddition,managementalsoreferstoconventionalreportssuchastheincomestatementandfundsstatement,andexternalreportsonthegeneraleconomyandthespecificindustry.
Controlreports,then,needtoprovideanadequateamountofinformationsothatmanagementmaydeterminethereasonsforanycostvariancesfromtheoriginalbudget.Agoodcontrolreporthighlightssignificantinformationbyfocusingmanagement'
sattentiononthoseitemsinwhichactualperformancesignificantlydiffersfromthestandard.
Becausekeysuccessfactorsshiftintypeandnumber,accountingrevisescontrolreportswhennecessary.Accountingalsovariesthecontrolperiodcoveredbythecontrolreporttoencompassaperiodinwhichmanagementcantakeusefulremedialaction.Inaddition,accountingdisseminatescontrolreportsinatimelyfashiontogivemanagementadequatetimetoactbeforetheissuanceofthenextreport.
Managersperformeffectivelywhentheyattainthegoalsandobjectivessetbythebudget.Withrespecttoprofits,managerssucceedbythedegreetowhichrevenuescontinuallyexceedexpenses.Inapplyingthefollowingsimpleformula,managers,especiallythoseinoperations,realizethattheyexercisemorecontroloverexpensesthantheydooverrevenue.
Whiletheycannotpredictthetimingandvolumeofactualsales,theycandeterminetheutilizationrateofmostoftheirresources,thatis,theycaninfluencethecostside.Hence,theevaluationofmanagement'
sperformanceanditsoperationsiscostcontrol.
Forcostcontrolpurposes,abudgetprovidesstandardcosts.Asmanagementconstructsbudgets,itlaysoutaroadmaptoguideitsefforts.Itstatesanumberofassumptionsabouttherelationshipsandinteractionamongtheeconomy,marketdynamics,theabilitiesofitssalesforce,anditscapacitytoprovidetheproperquantityandqualityofproductsdemanded.
Accountingplaysakeyroleinallplanningandcontrol.Itdoesthisinfourkeyareas:
(1)datacollection,
(2)dataanalysi
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