成本管理外文文献及翻译.docx
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成本管理外文文献及翻译.docx
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成本管理外文文献及翻译
成本管理外文文献及翻译
成本管理外文文献
China'sEnterpriseCostManagementAnalysisandCountermeasures
Abstract:
WiththeprogressandChina'straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputforwardtoaddresstheseissuesanumberofmeasurestostrengthenCostManagement.
Keywords:
:
CostManagementmeasures
Inamarketeconomyconditions,astheglobaleconomicintegration,thedevelopmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thelevelofhighandlowbusinesscostsdirectlydeterminesthesizeofanenterpriseprofitabilityandcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomean
inevitablechoiceforthesurvivalanddevelopment.
First,therealityofChina'sEnterpriseCostManagementAnalysis
CostManagementinourcountryafteryearsofdevelopment,hasmademanyachievements,butnowfacesanewenvironment,China'sCostManagementhas
alsoexposedsomenewproblems,mainlyinthefollowingaspects:
(A)CostManagementconceptbehindthe
ChineseenterpriseslagbehindtheconceptofCostManagementinpervasive
phenomenon,mainlyinCostManagementofthescope,purposeandmeansfrom
timetobiased.ManyenterpriseswillcontinuetolimitthescopeofCost
Managementwithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesandrelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthepriceoftheproductcostofdoingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupplysideofpriceintheformofitsowncoststotheenterprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,withoutconsideringeachother'sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingcommoditycosts,makinggoodslesscompetitive.ThepurposeofCostManagementfromthepointofview,manyenterprises
confinedtolowercosts,butlessfromtheperspectiveofcost-effectivenessoftheeffectivenessofthemeansofcostreductionmainlyrelyonsavings,cannotbecost-effective.IntraditionalCostManagement,CostManagementpurposeshas
beenreducedtocutcosts,savinghasbecomethebasicmeanstoreducecosts.FromtheperspectiveofCostManagementtoanalyzetheCostManagementofthis
goal,notdifficulttofindcost-reductionisconditionalandlimits,andinsomecases,controlofcosts,couldleadtoproductqualityandenterpriseefficiencydecline.
Inaddition,thevastmajorityofenterprisesintheoverallconceptoflackofCost
Management.Mostcompanieshaveacommonphenomenon,thatis,torelyonfinancestafftomanagecosts.IntheimplementationofCostManagementprocess,
somecompaniesfocusonlyoncostaccounting;somebusinessleadersonlyconcernedaboutthefinancialandcoststatements,usingthenumberofstatementstomanagementcosts.Althoughsuchanapproachtoreducethecosttoacertainrole,butthefinalanalysis,costaccounting,orexpostfactocontrol,failedtodoinadvanceofcostcontrolandoccurrenceofprocesscontrol,cannotbereplacedcostingCostManagement.
(B)CostManagementobsolete
Firstofall,fromaCostManagementingeneralandwaysoflookingat,notreally
formed,thesystem'sCostManagementmethodology,fromspeaking,wehave
proposedtheestablishmentofincludingcostprojections,thecostofdecision-making,costplanning,costaccounting,costcontrol,costanalysis,etc.InthewithinthenewCostManagementsystem,buthowtomakethismethodology
inascientific,systematic,forminganorganiclinkstherearemanyproblems.Secondly,thespecificmethodofCostManagementperspective,Accordingtothe
survey,55.7%oftheenterprisesusevarietiesofFrance,42.8%ofcompaniesusesub-step.Thedevelopmenttrendofcurrentworldproductionofmanyvarietiesofsmallbatchproductionmode,thismodeofproductionbatcheslawappliestoproductcost.Currently,only6.2%ofChina'senterprisestoadoptthismethodtocalculate,whichindicatesthattheorganizationofproductioninChinaisstillrelativelyextensive,paidinsufficientattentiontotheconsumer'spersonality.
Finally,fromaCostManagementtooltosee,eventhoughsomeenterprisesto
enterthecomputerizedstage,butthecostofapplicationmanagementmodulelevelisnothigh,andmanyenterprisesarestillthemanualaccounting,inamodernwayoftechnology,Information,andthisisboundtoconstrainbusiness
furtherenhancethelevelofCostManagement,itisdifficulttomeetthemodernCost
ManagementofcostInformationprovidedbythetimeliness,comprehensiveness,
accuracyrequirements.
(C)thecostInformation,aseriousdistortionof
InChina,thereareaconsiderablenumberofenterprisesthereisthecostofthecaseInformationisuntrue,andthissituationisgettingworse.CostInformation
distortionismainlycausedbythefollowingreasons:
First,costingonlyafocusonmaterials,labor,manufacturingoverhead,ignoringthegrowingincreaseinthemodernenterpriseproductdevelopment,themiddleoftestingandtrial-andafter-salesserviceonasmallgroupofinputcostsassociatedwiththecontentoftheproductwasincomplete,doesnotcorrectlyevaluatetheproductsinthethewholeprocessoflife-cyclecost-effectiveness.Thesecondisdistortioncausedbyimpropercostingmethods.Ahighdegreeoflabor-intensiveenterprisesinthepastyears,theaccountingofthesimpleassumption(thatis,thenumberofdirectlaborhoursorproductionbasisfortheallocationofindirectcosts),usuallydonotcauseseriousdistortionsinproductcosts.Butinamodernmanufacturingenvironment,theproportionofdirect
laborcostsdeclinedsignificantly,asubstantialincreaseintheproportionofmanufacturingcosts,andthenusethetraditionalmethodofcostcomputationwillproduceirrationalbehavior,theuseoftraditionalcostingwillleadtoseriousdistortionsinproductcostinformationtoenableenterprisestooperatethemistakeofchoosingthedirectionofproducts.
Third,toachievethepurposeofartificiallyadjustthecostofanumberofhiddenlossescausedbyaserious,corporatevirtualsurplusrealloss.InChina,someenterprisesdonotincreasebecauseofCostManagement,butinordertoachieve
impropergoalsorinteresttodosoatthecostoftheexternaldisclosureoffalseinformation.Studyitscausesandperformance:
businessmanagersinordertoglossoveritsmanagementperformance,toinvestors,especiallymediumandsmallshareholdershaveagoodexplanationtotakevirtualcutcosts,inflatedbenefits,suchasJoanChinasourceevent,Guangxiaevent;someprivateenterprisesdonotevenpaytaxesinordertotaxless,falsepurchaseinvoices,virtualoffsetvalue-addedtax;inflatedcosts,paylesscorporateincometax;anumberofenterpriseCostManagementisinchaos,infrastructureworkisnotsolid,itisdifficulttoaccuratelyaccountforproductcosts,andthusdisclosedthecostofinformationisnotaccurate.(D)internalCostManagementoftheestablishment
ofthemainmistakes
Costofproductionandoperationactivities,acomprehensiveindexcoveringallaspectsofmanagement,butalsoinvolvesalllevelsofpersonnel.However,alongtime,peoplehavebeentheexistenceofabias,theCostManagementasa
financeofficerforasmallnumberofmanagerspatents,thatthecost-effectivenessshouldbehandledbybusinessleadersandfinancestaffandtoallworkshops,departments,teamsandgroupsofworkersonlyasaproducer,resultingincontrolcosts,understandtechnology,understandtechnology,understandthefinancial,themajorityoftheworkersastowhichcostsshouldbecontrolled,howtocontrolproblemshavenointentionalsowereunabletosayinthecost-consciousindifference.WorkersthatGanhaoganhuaiasample,feelmarketpressures,costcontrolinitiativecannotbemobilized,seriouswaste,mainlyinenergyandmaterials,thenextmaterialwithoutcarefulplanning,thenextcornerdoesnotmakefulluseofmaterials,energyandrun,risk,dripping,andleakisserious.CostManagementofthemainmistakesmadetoestablishthe
CostManagementbusinesshaslostthemanagementoflargegroupsofpromise,ofcourse,CostManagementworkisnotreallyachievegoodresults.
Second,strengthenenterpriseCostManagementmeasures
CostManagementforChineseEnterprisesintheproblems,weshouldstartthefollowingeffortstostrengthenCostManagement:
(A)theintroductionofnewideas-theuseofstrategicCostManagement
Strategicmanagementiscentraltothesustainedcompetitiveadvantageforbusinesses,competitiveadvantageisthecoreofanyStrategy,itultimatelycomes
fromenterprisestocreatevalueforcustomers,thisvaluemustexceedthecostsofenterprisestocreateit.Anenterprisetogainacompetitiveadvantageneedtomakeachoice,thatis,enterprisesmuststriveforwhatwouldbean
advantage,andtowhatextenttheproblemforsuperioritytomakeachoice.ThisrequirestheintroductionofstrategicmanagementofCostManagement
thinking,toachieveastrategicsenseoftheextensionstoformastrategicCostManagement.StrategicCostManagementreferstomanagementofthespecialized
approachprovidesananalysisoftheenterpriseitselfanditscompetitorsinformationtoassistmanagersandevaluationoftheformationofcorporateStrategy,therebycreatinga
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