成本管理中英文对照

成本管理中英文文献对照及成本控制参考文献更新时间：2010-5-28: 5100 来源：毕业论文成本管理中英文文献对照及成本控制参考文献参考文献1万寿义.现代企业成本管理研究M.大连：东北财经大学出版社，2004. 1.2张易.企业成本的削减M.北京：中华工商联合出版社，2005 .3 Edward Blocher , Kong Chen,Thomas . Cost Managerment:A Strategic EmphasisM . The Mcgtaw-Hill COMpanies , Inc . 2002 .4杨蓉.成本管理M.上海：华东师范大学出版社，2003. 7.5桂良军.供需链成本管理研究M.北京：中国经济出版社，2006. 8.6赵权.企业成本控制技术M,广州：广东经济出版社，2003.7 .7王绍印.全面降低成本实战M,广州：广东经济出版社，2005.1 .8 Catherine Stenzel , Joe Stenzel.Essentials of Cost Management M. The Financial Aspects of Corporate Governance, Gee Co.Ltd, London.2003 .毕业论文 论文网 9 David W. Yong.A Manager s Guide to Cost Cutting/181ways TO BUILD THE BOTTOM LINE M. The McGraw-Hill Companies , Inc , 2003 .10陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告R.中国财政经济出版社.1997.11 Robert S . Kaplan,Robin Cooper . Cost and Effect . The President and Follows of Haarvard CollageR . 2005 .12杨加陆，范军，方青云，袁蔚，孙慧.中小企业管理M.复旦大学出版社.2004.13吕长江，王克敏，韩汇博，赵岩.财务管理学M.天津：南开大学出版社.2004.14李海波.新编会计学原理：基础会计 M,上海：立信会计出版社.2004 .15陈荣秋，马士华.生产与运作管理M.北京：高等教育出版社.1999.616伍爱.质量管理学M,广州：暨南大学出版社.2006.8.1概述随着社会主义市场经济和现代企业制度的逐步建立和完善，成本管理成为现代企业非常关注的问题。研究 现代成本管理，是一个既有一定意义，又有一定现实意义的问题。本文拟对此作一些简单的分析。2成本效益理念传统的成本管理是以企业是否节约为依据，片面地从降低成本乃至力求避免某些费用的发生入手。强调 节约和节省。传统成本管理的目的可简单地归纳为减少支出、降低成本。这就是成本论成本的狭隘观念。在传统的计划经济下，产品实行统购统销，企业的产出等于企业的收入。因此，降低产品成本就意味着增加企业的收益，企业必然将成本管理的重点放在降低产品成本上，而陷入单纯的为降低成本而管理成本的滞后状态，不能为决策提供所需要的正确信息。随着市场经济的发展，卖方市场逐渐向买方市场转变，企业不能再将成本管理简单地等同于降低成本。因 为，企业不仅要关注产品的生产成本，而且要关注其产品能在市场上实现的效益。在市场经济的环境下， 适应瞬息万变的环境，获得经济效益取得持续性的竞争优势，始终是现代企业管理必须考虑的首要问题。企业成本管理工作中也应该树立成本效益观念，实现由传统的节约、节省”观念向现代效益观念转变。特别是在我国市场经济体制逐步完善的今天，企业管理应以市场需求为导向，通过向市场提供质量尽可能高、功能尽可能完善的产品和服务，力求使企业获取尽可能多的利润。与企业管理的这一基本要求相适应，企业成本管理也就应与企业的整体经济效益直接联系起来，以一种新的认识观一一成本效益观念看待成本及其控制问题。企业的一切成本管理活动应以成本效益观念作为支配思想，从 投入”与 产出”的对比分析来看 待投入”（成本）的必要性、合理性，即努力以尽可能少的成本付出，创造尽可能多的使用价值，为企业获取更多的经济效益。这里，值得注意的是：尽可能少的成本付出”与 减少支出，降低成本”的概念是有区别的。尽可能少的成本付出”，不就是节省或减少成本支出。它是运用成本效益观念来指导新产品的设计 及老产品的改进工作。如在对市场需求进行调查分析的基础上，认识到如在产品的原有功能基础上新增某 一功能，会使产品的市场占有率大幅度提高，那么，尽管为实现产品的新增功能会相应地增加一部分成本。只要这部分成本的增加能提高企业产品在市场的竞争力，最终为企业带来更大的经济效益，这种成本增加 就是符合成本效益观念的。总之，在现代市场经济环境下的企业日常成本管理中，应对比 产出“看投入”。研究成本增减与收益增减的 关系，以确定最有利于提高效益的成本预测和决策方案。3战略成本观念战略成本管理的形成和发展是现代市场经济和竞争的必然结果。近二十年来企业环境发生了急剧的变 化，全球性竞争日益激烈，为了适应这种竞争的需要，战略成本应运而生。不言而喻，成本是决定企业产 品或劳务在竞争中能否取得份额以及占有多少份额的关键因素，而影响竞争成本的核心是企业的战略成本，而非传统的经营成本。实施战略成本管理有利于更新成本管理的观念。在传统成本管理中，成本管理的目的被归结为降低成本， 节约成了降低成本的基本手段。不可否认，在成本管理中，节约作为一种手段是不容置疑的，但它不是唯 一的手段，现代成本管理的目的 应该是以尽可能少的成本支出，获得尽可能多的使用价值，从而为赚取利 润提供尽可能好的基础，从而提高成本效益。从战略成本管理的视角出发来分析成本管理的这一目标，不 难发现，成本降低是有条件和限度的，在某些情况下控制成本费用，可能会导致产品质量和企业效益的下 降。如果企业以较低的成本升幅，而取得更高的使用价值，从而大大提高企业的经济效益，企业何乐而不 为。企业在市场上取得竞争优势取决于以同样的成本为顾客提供更优的使用价值或以较低成本提供相同的 使用价值。企业采用何种成本战略，取决于企业整个的经营战略和竞争战略，成本管理必须为企业整个经 营管理服务。在现代成本管理中，战略成本管理占有十分重要的地位，它突破了传统成本管理把成本局限在微观层面上的研究领域，把重心转向企毕业论文论文网 提高企业整体经济效益。成本计算既是成本会计的中心也是成本管理的基础，其重要地位无庸置疑。传统的成本计算包括以汇总、 分配、再汇总的形式计算制造产品成本，也包括以标准成本为核心手段进行成本预算。然而，在现代成本 管理中，从形式到内容都有了飞速的发展。西方发达国家多年的研究和实践，提出了一些新的成本计算方 法，其中作业成本法（Activity-Based Costing,ABC ）在欧美已经得到了较为普遍的应用，ABC在提供更为精密、真实的成本信息方面功不可没。作业成本概念的提出深化了人们对成本的认识。传统成本理论认为：成本是对象化的费用，是生产经营过 程中所耗费的资金总和。传统成本理论的成本概念揭示了成本的经济实质（价值耗费）和经济形式（货币 资金），但没有反映出成本形成的动态过程。ABC法有效地弥补了这一不足。它把企业生产经营过程描述为一个为满足顾客需要而设计的一系列作业的集合。其中，作业推移的过程也是价值在企业内部逐步积累、转移，直到最后形成转移给顾客的总价值（即最终产品成本）的过程。ABC法通过作业这一中介，将费用发生与产品成本形成联系起来，形象地揭示了成本形成的动态过程，使成本的概念更为完整、具体。与传统成本制度相比，作业成本计算采用的是比较合理的方法分配间接费用。该方法首先汇集各作业中 心消耗的各种资源，再将各作业中心的成本按各自的作业动因分配到各产品。归根到底，它是采用多种标 准分配间接费用，是对不同的作业中心采用不同的作业动因来分配间接费用。而传统的成本计算只采用单一的标准进行制造费用的分配，无法正确反映不同产品生产中不同技术因素对费用发生的不同影响。ABC法将直接费用和间接费用都视为产品消耗作业所付出的代价同等对待。对直接费用的确认和分配，与传统 成本计算方法并无差别；对间接费用的分配则依据作业成本动因，采用多样化的分配标准，从而使成本的 可归属性大大提高。因此，从制造费用的分配准确性来说，作业成本法计算的成本信息比较客观、真实、 准确。从成本管理的角度讲，作业成本管理把着眼点放在成本发生的前因后果上，通过对所有作业活动进 行跟踪动态反映，可以更好地发挥决策、计划和控制作用，以促进现代成本管理的不断提高。总之，要适应市场经济的大环境，企业必须改进成本计算方法，提供更准确的成本信息，使企业获得更多 的效益，提高企业的市场竞争力。4成本动因观念传统成本管理只重视了有形成本动因，而忽视了无形成本动因。在传统成本管理观念中，像原材料、人工、 制造费用等项目才是构成成本的主要因素，而产品的研究开发、市场开拓、企业内部结构的调整等都与成 本管理无多少关联。但事实上，一些有形的成本项目往往并不是影响成本的最主要因素，而一些传统成本 管理未能考虑的因素，如企业规模、地理位置、产品的复杂性，甚至像厂房的规划布局、存货的内部传递 及企业的1278成本管理中英文文献对照及成本控制参考文献管理制度等因素，都会对产品成本产生很大的影响。这些动因需要长期的积累才能形成，且一经形成就难以改变，因此更要强调从战略予以综合考虑。据国外的研究表明，企业在生产开始之前，已有85%的产品成本成为约束成本，即一些结构性成本动因和执行性成本动因，实际上是影响企业成本的关键因素，而传 统成本管理能产生影响的部分，只占总成本的15% o在高度自动化的现代制造过程中，直接人工成本比重日益降低，仅占生产成本的5%10% ,而与自动化紧密相关的机器折旧费、动力费等需要分配计入不同产品的间接费用又大幅度增加。在这种情况下，如仍以 日益减少的直接人工工时或直接人工工资的比例来分配这些比例不断增大的间接费用，会使产品成本严重 失真。很明显，现代企业产品中的科技含量的增加，使得产品的制造成本并非与产品生产数量直接相关， 或者说至少不是只与产品数量直接相关。如果还按照传统方法计算产品成本，会高估低科技含量产品成本，而低估高科技含量产品成本。成本计算的错误导致企业生产决策的错误，这对企业来说，是足以致命的。因而，在以计算机技术为代表的高科技迅猛发展的今天，有必要按战略成本管理观点将传统的单一的数量 动因扩展为一系列的成本动因，通过对各种成本动因和相关成本之间进行分析，将单一标准的分配改为按 成本动因的多标准分配，从而正确地分配各项间接费用，正确地计算产品成本。这样才能清晰地揭示哪些 产品具有有效的盈利能力。特别是在传统成本管理下未予考虑的一些无形的成本动因，如企业的规模、产 品开发、市场开拓、企业内部结构调整，甚至厂房的布局规则等，都会对产品成本产生很大的影响，更应 从战略上予以考虑。通过对成本主观动因的研究分析，可进一步启发我们在现代企业成本管理中的一些新思路、新观念。比如：(1)将成本控制意识作为企业文化的一部分。消除认为成本无法再降低的错误思想，对企业全体员工进行培训教育，要求企业各级管理人员及全体员工充分认识到企业成本降低的潜力是无究无尽的，人人应对成 本管理和控制有足够的重视。(2)在企业内部形成职工的民主和自主管理意识。在日常成本管理中，积极运用心理学、社会学、社会心 理学、组织行为学的研究成果，努力在职工行为规范中引入一种内在约束与激励机制。按照西方心理学家 斯洛(A?Maslow)提出的人类基本需求层次理论，人类的需要由低级到高级可分为五个层次：生理需要、 安全需要、社交需要、尊重需要、自我实现需要。引入内在约束与激励机制就是要注重人的最高层次需求， 即自我发展、自我实现的需求。这种机制强调的是人性的自我激励，不需要任何外在因素的约束。改变企 业常用的靠惩罚、奖励实施外在约束与激励的机制，实现自主管理，既是一种代价最低的成本管理方式， 也是降低成本最有效的管理方式。总之，在现代企业成本毕业论文 论文网 受长期计划经济观念的影响，企业在成本管理中往往只注重生产成本的管理，忽视其他方面的成本分析与研究，这种成本管 理观念远远不能适应市场经济环境的要求。在市场经济环境下，企业应树立成本的系统管理观念，将企业 的成本管理工作视为一项系统工程，强调整体与全局，对企业成本管理的对象、内容、方法进行全方位的 分析研究。 一方面，为使企业产品在市场上具有强大竞争力，成本管理就不能再局限于产品的生产（制造）过程，而 是应该将视野向前延伸到产品的市场需求分析、相关技术的发展态势分析，以及产品的设计；向后延伸到 顾客的使用、维修及处置。按照成本全程管理的要求，就会涉及到产品的信息来源成本、技术成本、后勤 成本、生产成本、库存成本、销售成本，以及对顾客的维修成本、处置成本等成本范畴。对所有这些成本 内容都应以严格、细致的科学手段进行管理，以增强产品在市场中的竞争力，使企业在激烈的市场竞争中 立于不败之地。如在产品设计阶段推行价值分析，就是一种技术与经济相结合的成本管理手段。另一方面，随着市场经济的发展，非物质产品日趋商品化。与此相适应，成本管理的内涵也应由物质产品 成本扩展到非物质产品成本，如人力资源成本、资本成本、服务成本、产权成本、环境成本，等等。再者，在市场经济条件下，企业管理的重心由企业内部转向外部，由重生产管理转向重经营决策管理，研 究分析各种决策成本也就成为企业成本管理的一项至关重要的内容，如相关成本、差量成本、机会成本、 边际成本、付现成本、重置成本、可避免成本、可递延成本、未来成本，等等。在现代企业成本管理中， 重视和加强对这些管理决策成本落畴的研究分析，可以避免决策失误给企业带来的巨大损失，为保证企业 作出最优决策、获取最佳经济效益提供基础。 结论 现代成本管理，首先要树立成本管理的效益观念，并运用多动因理论加强成本管理的分析与研究，大力加 强企业成本的系统管理，建立现代化的成本管理模式，从而去解决企业在成本管理上存在的问题。本文通 过现代成本管理的几大特点，再将现代成本管理与传统管理作比较，在比较中体现现代企业管理的的重要 性，应该得到企业的重视。成本管理中英文文献对照及成本控制参考文献1 SummarizeAlong with socialist market economy and the modern enterprise sys- temgradually establishment and the consummation, the cost manages intothe modern enterprise extreme matter of concern. The research mod- erncost management, is both has the certain significance, and has thecertain practical significance the question. This article draws upmakes some simple analyses regarding this.2 Cost benefit ideaThe traditional cost management is by the enterprise whether saves forthe basis, one-sidedly from reduces the cost and even makes everyeffort to avoid certain expenses the occurrence obtaining. Theemphasis saves and saves. The traditional cost management goal maysimply induce into the reduced disbursement, reduces the cost. This isthe cost discusses the cost the narrow idea. Under the traditionalplanned economy, the product imp- lementation state monopoly forpurchase and marketing, the enterprise delivers is equal to theenterprise the income. Therefore, reduces the product cost to mean theincrease enterprise the income, the enterprise inevitably withemphasis puts the cost management in reduces in the product cost, butfalls into purely is reduces the cost to manage the cost the lagcondition, cannot provide the correct information for thedecisi on making which needs.Along with the market economy development, the seller market graduallytransforms to the buyer market, the enterprise cannot simply equateagain the cost management to reduces the cost. Because, the enterprisenot only needs to pay attention to the product the production cost,moreover must pay attention to its product to be able the benefitwhich realizes in the market. In under the market economy environment,adapts the fast changing environment, obtains the economic efficiencyto have the long-enduringcompetitive advantage,throughout is themostimportantquestion whichthe modernbusiness management mustconsider. In the enterprise cost supervisory work also should set upthe cost benefit idea,realizes saves by thetradition, iseconomicalthe ideato the modernbenefit idea transformation.Specially today which gradually consummates in our country marketeconomy system, the enterprise manages should take the market demandas the guidance, through provides the quality to the market to be asfar as possible high the product and the service which, the functionconsummates as far as possible, makes every effort enable theenterprise to gain as far as possible many profits. Adapts with business management this basic request, the enterprisecost management also should directly relate with enterprises overalleconomic efficiency, regards the cost and its the control question byone kind of new understanding view - cost benefit idea. Enterprisesall cost management should by the cost benefit idea take the controlthought, and delivers the contrast analyzes regards the investment(cost) the necessity, the rationality from the investment, namelydiligently pays by as far as possible the few costs, the creation manyuse value, is as far as possible the enterprise gains the moreeconomic efficiency. Here, the worth noting is: The few costs payand the reduced disbursement as far as possible , reduces the costthe concept has the difference. The few costs pay as far aspossible, not saves or the reduced cost disbursement. It is theoperating cost benefit idea instructs the new product the design andthe old product improvement work. If in carries on the diagnosis tothe market demand in the foundation, realized to like increases somefunction in the product original function foundation, can cause theproduct the market share large scale enhancement, then, although forrealizes the product creational function to be able correspondingly toincrease part of costs. So long as this part of cost increase canenhance the enterprise product in the market competitive ability,finally brings the bigger economic efficiency for the enterprise, thiskind of cost increases conforms to the cost benefit idea.In brief, under in the modern market economy environment enterprisedaily cost management, should contrast delivers looks at theinvestment. The research cost fluctuation and the income fluctuationrelations, determined is most advantageous to enhances the benefit thecost forecast and the policy-making plan.3 Strategic cost idea毕业论文 论文网 The strategic cost management formation and the development are themodern market economy and the competition inevitable result. The ne- arfor 20 year enterprise environment had the sudden change, the glob- alcompetition has been day by day intense, in order to meet this kind ofcompetition need, the strategic cost arose at the historic moment. It- goes without saying, the cost is decided whether the enterpriseproduct or the service do obtain the share in the competition as wellas holds how many shares the key aspect, but affects the competitioncost the core is enterprises strategic cost, but non- traditionalcost of operation.The implementation strategy cost management is advantageous to ther- enewal cost management idea. In the traditional cost management, thecost management goal is summed up for reduces the cost, saves isreduces the cost the essential method. In the cost management, savesthe achievement one method is undeniable, but it is not the onlymethod, the modern cost management goal should be by as far aspossible the few costs disbursement, obtains as far as possible manyuse value, thus for earns the profit to provide as far as possible thegood foundation, thus enhances the cost benefit. Embarks from thestrategic cost management angle of view analyzes the cost managementthis goal, is not difficult to discover, cost reduction has thecondition and the limit, controls the cost expense in certain- situations, possibly can cause the product quality and the enterpriseb- enefit drop.If enterprise by lower cost rate of increment, but obtains the higheruse value, thus greatly enhances the enterprise the economi- cefficiency, the enterprise why not. The enterprise has the competitive- advantage in the market to be decided to provides the more superioruse value take the similar cost as the customer or provides the sameuse value by the comparatively low cost. The enterprise uses what kindof cost st- rategy, is decided to the enterprise entire managementstrategy and the competition strategy, the cost management must servefor the enterprise entire management management.In the modern cost management, the strategic cost management holds theextremely important status, it broke through the traditional costm- anagement the cost limitation in the microscopic stratification planeresearch area, changes the center of gravity the enterprise overallstr- ategy this broader research area, such as the productionconn- ection, the purchase connection, the technical connection, in thecompetitor conn- ection cost analysis and so on, is advantageous to theenterprise correctly carries on the cost forecast, thedecision-making, thus correctly chooses the enterprise the managementstrategy, correctly processes the enterpr- ise to develop withstrengthens the cost management the relations, enhan- ces the enterpriseoverall economic efficiency ortant status does not need doubt. Thetra- ditional cost finding includes compiles the form computationmanufacture product cost which, the assignment, compiles again, alsoincludes take the standard cost carries on the cost budget as the coremethod. However, in the modern cost management, all had the rapiddevelopment from the form to the content. Western developed countrymany years research and the practice, proposed some new cost findingmethods, cost of operation law (Activity-Based Costing, ABC) alreadyobtained a more universal applic- ation in Europe and America, ABC hasbeen precisely providing precisely, the real cost information aspecthas lasting achievements.The cost of operation concept proposed deepened the people to the costunderstanding. The traditional cost theory thought that, The cost isthe object expense, produces the fund sum total which in themanagement process consumes. The traditional cost theory cost concepthas promulgated the cost economical essence (value consumption) andthe economic form (monetary fund), but had not reflected the costforms dynamic process. The ABC law effectively has made up thisinsufficiency. It produces the ent- erprise the management processdescription is for satisfies a series of works set which the customerneeds to design. Among them, the work passes the process also is thevalue gradually accumulates, the shift in the enterprise interior,until finally forms shifts for customers total value (namely finalproduct cost) the process. ABC Fathom work this intermediary, has theexpense with the product cost forms relates, vividly has promu- lgatedthe dynamic process which the cost forms, completely causes the costthe concept, to be concrete.Compares with the traditional cost system, the cost of operationcomputation uses is the quite reasonable method assignment indirectexpense. This method first collects various works center consumptioneach kind of resources, again assigns various works center costaccording to respective work agent to various products. In the finalanalysis, it uses the many kinds of standards assignment indirectexpense, is uses the different work agent to the different work centerto assign the indirect expense. But the traditional cost finding onlyuses the sole standard to carry on the factory expense the assignment,is unable correctly to reflect in the different product production thedifferent technical factor the different influence which occurs to theexpense. The ABC law all regards as the direct cost and the indirectexpense the price equal treatment which the product consumption workpays. Directly meets the expense the confirmation and the assignment, hasnot been certainly different with the tradition cost finding method;Rests on the cost of operation agent to the indirect expenseassignment, uses diverse the assignment standard, thus causes the costto be possible the ownership greatly to enhance. Therefore, said fromthe factory expense assignment accuracy, the cost of operation lawcomputation cost information quite objective, real, is accurate. Saysfrom the cost management angle, the cost of operation management putsthe objective point in the cause and effect which the cost occurs,through carries on the track dynamic reflection to all works activity,may display the decision-making, the plan and the control action well,promotes the modern cost management unceasing enhancement.In brief, must adapt the market economy big environment, theente- rprise must improve the cost finding method, provides the moreaccurate cost information, causes the enterprise to obtain morebenefits, enhances the enterprise the market competition strength.4 Cost agent ideaThe traditional cost management has only taken the visiblecost agent,but has neglected the invisiblecost agent. In the traditional costmanagement idea, project and so on raw material, man-power, factoryexpense is constitutes the cost the primary factor, but the productresearch development, the market development, the enterprise internalstructure adjustment and so on all does not have how many connectionswith the cost management. But in fact, some visible cost projectsoften certainly are not affect the cost the most primary factor, butsome traditional cost management has not been able to considerfactor, like enterprise scale, geographical position, productcomplexity, even likes the workshop the plan layout, goods in stockinternal transmission and enterprises factor and so on controlsystem, can have the very tremendous influence to the product cost. These agents need the long-term accumulation to be able to form, alsoas soon as passes through forms with difficulty changes, thereforemust emphasize synthesizes the consideration from the strategy.According to the overseas research indicated before, the enterprisestarts in the production, had 85% product cost to become the restraintcost, namely some constitutive cost agent and the execution costagent, is in fact affects the enterprise cost the key aspect, but thetraditional cost management can produce the influence part, onlyaccounts for the total cost 15%.毕业论文 论文网 In in the high automated modern manufacture process, the directartificial cost proportion reduces day by day, only accounts for theproduction cost 5%10%, but with the automated close correlationmachine amortization fund, the power spends and so on to need toassign includes the different product the indirect expense large scaleto increase. In this kind of situation, if still to the directartificial labor which reduced day by day now and then the directartificial wages proportion assigns the indirect expense which theseproportions unceasingly increased, could cause the product costserious distortion. Very obvious, in the modern enterprise product technology contentincrease, causes the product the production cost by no means with theproduct production quantity direct correlation, or said at least isnot only with the product quantity direct correlation. If also defersto the traditional method computation product cost, can highunderestimate the technology content product cost, but underestimatesthe high tech content product cost. The cost finding mistake causesthe enterprise to produce policy-making the mistake, this said to theenterprise, is sufficiently fatal. Thus, in take computer technologyas representatives high