2023年成本管理中英文对照.docx

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1、成本管理中英文文献对照及成本控制参考文献更新时间：202352 8 : I 5 1 00来源:毕业论文 T*成本管理中英文文献对照及成本控制参考文献参考文献a ： 1万寿义.现代公司成本管理研究M.大连冻北财经大学出版社,2 0 2 3 12张 易.公司成本的削减M.北京:中华工商联合出版社，202 3 .3 Edwa r d Bio c her,Kong Chen, Th o mas. Cost Man a germ e nt:A S t ra t egic Emph a si s M. The Me g t a w Hill COMp anies,Inc. 2 0 23.4杨蓉.成本管理M

2、.上海:华东师范大学出版社，2023. 7.5桂良军.供需链成本管理研究M.北京：中国经济出版社，20 23. 8.6 赵权.公司成本控制技术M.广州：广东经济出版社，20 2 3.7.7王绍印.全面减少成本实战M.广州:广东经济出版社，2023. 1.8 Cath e rine S t e n ze 1 , Jo e Stenz e I.Esse n t ials of Cost Ma nag ement M.The Fi n an c i a I A spects of Cor p or a te Governance, Ge e Co. Ltd, Lo n d on.20 2 3.毕业论

3、文 论文网a9 D a vi d W. Yong. A Man a ger* s Guide t o Cos t Cutti n g/1 8 1 ways TO BUILD THE BOTT0 M LINE M. The McGraw-Hi 1 I Compan i es,lnc, 202 3 a 10陈敏圭.论改善公司报告一美国 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, Ro b in Cooper.Cost a nd Effect. The Pres i dent an d F o llo w s of Haarvar

4、d Collage R.2O23.1 2杨加陆，范军，方青云，袁蔚，孙慧,中小公司管理M .复旦大学出版社.202 3.1 3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.2023.14李海波.新编会计学原理：基础会计M.上海：立信会计出版社.2 023.1 5 陈荣秋，马士华.生产与运作管理M.北京:高等教育出版社. 199 9.616 伍 爱.质量管理学M.广州:暨南大学出版社.20 2 3 . 8.1概述随着社会主义市场经济和现代公司制度的逐步建立和完善,成本管理成为现代公司非常关注的问题。研究现ode r n c ost ma nag e men t, a 1 1

5、h ad t her ap i d deve 1 opme ntfromthef orm t ot h e c on t ent. Western deve 1 o ped c o unt r y many ye a rsr esea r chan dt h eprac t i ce , pr o p o s ed some n ew c ost f i nd i ngme t ho d s, c ost of operation law (Ac t ivi t y B a s ed C o sting, ABC) alreadyobtained a mor eu n iv e r s ala

6、pplic ation in Eur ope andAme r i c a , ABC h as been precisel yp r ovidingprecis e ly, th erea 1co s t information aspect has las t i n g achi e v eme n ts.The c os t of ope r at i on c oncept proposed deepen ed the p eop 1 e to the c ostunders t an d in g . The trad i tional c o st th e ory though

7、t that, The c o st i sthe objec t expe n s e , pro d u c e s th e f u nd sum tot a I w hich i n t h e m a nagemen t proc e ss con s umes. Th e tradition a I cost theo r y cost con cep thas p r omulgated the co s t e c onomi c a 1 essence (val u e c o ns u mp t io n) andt h e e c onomic f orm (moneta

8、ry fund), but had no t r e fie c te d the costform s d yn a m i c p r ocess. The ABC I a w eff e c t i v ely has mad e u p t h isinsuffic i ency. I t p r odu c e s th e ent- erp rise the ma nagem e nt p r ocess d e scr i p tion is for sa t i s f ie s a s e ries of works set whi c h t h e cus t om e

9、rn e eds to de s i gn. Among them, th e work pas s e s the p roce s s a Iso is t h e va 1 ue gra d ua 1 1 y a ccum u I a tes, t he s hift in the enterpr i s e i nterior,un t i 1 fi n a II y fo r ms s h ifts fo r customers t otal v a lue (nam e I y fi n alproduct cost) the pro c e s s. ABC Fathom wor

10、k thi s inte r med i ar y , h as t h eex pen s e wi t h the p r oduct co s t fo r ms re 1 a t es, vi v idl y h as promu 1 g atedthe dynam i c pro c es s w h i ch the c o st forms, complet e ly caus e s t h e c o stthe concept, to be concrete Com pares wi t h t he tradit i onal cost system, th e cos

11、t o f o pe r ati o ncomp u t ation us e s is the qu i t e rea s o n a b I e m e thod as s i g nm e nt i ndir e ct e x pe n s e. This method first col 1 ec t s v arious wor k s cen t er consum p ti o nea c h ki n d of re s ources, a g ain assi g ns v ario u s works c e n t er costaccord i n g to re s

12、 p e ctiv e work agent to vario u s p r o d u c ts. In t h e fina 1 ana 1 ysis, i t uses t h e many k i nd s of standa r ds a s si g n ment in d irec t expen s e, is us e s t he differen t work a gent t o th e diff ere n t work centerto assign t h e ind i r e c t ex p en s e. B utt h e trad i t iona

13、l cost finding onlyuses t h e s o Ie s t a n da r d t o ca r ry o n t he f ac t ory e x p ens e the ass i g nment, is unab 1 e cor rect 1 y to refl e ct in the di fferent pr o duct productio n th e d ifferen t technic a I factor th e dif f e r en t i n f lu e nee whi c h occur s t o theexp e ns e .

14、The ABC I a w a 1 I r eg a r ds a s the direct c o st a nd the ind i rect e xpe n s e the p rice e q ual treat me n t w h ic h th e p r oduct consumpti o n w o rkp a y s. Dire c 11 y meets t h e e x p e n se the con firm a t i on and t h e a ssignmen t , h a s n o t bee n cert a i nly di f f ere n t

15、 w i th the tr a d iti o n cost fi n ding method;Rests o n t h e cos t o f ope r at i on a g e nt to t h e indirect expense a ssignme nt, u s es di v erse th e a s s i g nme nt standard, thus c a u s es the c ost t o be pos s ible the o wn e r s hip g reatly to en h ance. Th e re f ore, s aid f r o

16、mt h e fact ory expe n s e assignme n t a ccuracy, t he cost o f ope r a t ion I a wcom putat i on co st info rmat ion qu i t e objec t ive, rea1 , is a c curate.S aysf r o m thecost ma nag e m e nt a ng1 e, t he c ost of o p e rati onmanagemen tp u tsth e o b jecti v epoint in thec ause andef f ect

17、 whi c h the c o stoccu r s,t h ro u gh c a rr i es on thetrackdynam i c refle ct i ontoa II w o rks a c tivit y , may dis p 1 ay the de c is i on m a ki n g,thep Ian and t he control a ction well,pr o motes t he mode r n cost man ag e merit u n c ea s i ng e nhanceme n t a I n brief, must ada p t t

18、he market e c o n omy b i g e nviro n merit, the e nte- rp r i s e mu s t i mp r ov e t he cost f inding metho d , provide s t h e m o reac c urate cost i n formatio n , c a uses the enter p rise t o obt a in more b ene fits, e nh a n c e s t he e nte r p r ise the market competitio n s tren g th. 4

19、A Cost a gent ide* The t ra d i t io n al c o st manag e men t h a s onl y tak e n the vis i bl e c ost a g ent, b u t has n e g 1 ected th e in v i s ible c ost age nt. In the t r adition a I co s t man a g ement idea, p roject and so on ra w m a te r ia 1 , ma n-po w er, factor y e x pe n s e is c

20、onst itutes the cost t h e p rimary f a ctor, b ut the pro d u ctresearc h devel o p m e nt, the m a r ket d e v elopme n t , t he en t e rpr i se i n ternals t ructure a dj u stm e nt an d so o n all does n o t have how many conn e c t i o ns with th e cost manag e men t . Bu t in fact, some visibl

21、e co s t p rojectsoften c e r tainly a r e n o t affect th e c o st the most p r imar y f a c t o r , b utsome tradi t i on a I cost man agement has not been a b Ie t o con s ider f a ct o r , lik e e n terprise scale, g e o gr a p hie a 1 p o sition, pr o d u ct c o mplex i t y , e ven likes t h e

22、w o rks h o p the pl a n 1 ayout, go o ds in stock internal tran s mi s sion an d enterprises fact o r a nd so on controlsystem, can have th e very tremendous influ e nee to the prod uct cost. Th e se a g e n ts need the Io n g-term a ccum u lation t o be a ble to form, a Iso as soo n a s pas s es t

23、hrough forms w i th d if f icu 1 t y c h ang e s , t h e reforemust emp h asize syn t h e s i z es th e co ns ider atio n from the str a te g y.A c c o rding t o the ove r se a s research i nd i cated b efore, t h e ente r p r isestar tsintheprod action, had 85% prod u ct cost to b ecome the restra

24、i n t cos t,n amely some co n s t i tuti v e c o s t agen t and thee x ecut i o ncostagent,is infact aff ects t he e nterprise cost the key aspect, b utth e tr a dit i on al cos tmanagement can produce the influence p ar t, o n 1 yaccou nt s forth e t otal cost 15%. 毕 业论文 论文网 Ain i n th e hi g h aut

25、oma t e d modernma nufac t ur e pr o cess, the dir e ct a rt if ic ia 1 co s t pro p or t i o n r e duces day b y day, onlya c c oun t sf o r the p r o duc t io ncost 5 %10%, b ut with the a u t o m a t e d c losecorre 1 ati o nmachine amor t iza t ion fund, the pow e r s pe n d sand so ont o needt

26、oas s ignincludes t he d iff er e ntP rodu c t the ind i rec t expen s e1 arge sea1eto i ncrease . Int h iskind of situ ation, i fsti 1 Ito t he d irectarti f ici a I I abor wh i chr educ e ddaybyd ay now a nd t he nth edi r ectartific i a I wagesprop o rtiona s s ig n st h eindir ec t e x p e nse w

27、hi c hthes eproportionsun ceasi n gly in c r e a se d , coul d cause th e pro d uct c ost s e rious d istorti o n. Very obvious, in the modern e nter prisepr odu ct tec h nol o gy content i n c r ea s e, c a use s t h e product t he product i on cost by no m e a n s with theproduct p r oductio n qu

28、a ntity direc t co r r e lat i on, orsai d at Ie a st isnot o n ly wi t h th e pro d uct q uantit y di r ect co rrelation. I f a 1 so defers t o the tr a ditio nal met h od compu t ati on p rod u ct cost, can hig h und e rest i mate the t ec h n o log y con t ent p r o d uct c o st, but unde res t i

29、matesthe hi g h tech con t e nt produ c t cost. The co s tfinding mistake caus esth e enterpri s e t o produce p olicymakin gt he mistake, this said to t h e enterpr i s e ,i s suf f ic i e ntly fata 1 . Thus, i n t ake co mputer techno 1 o gy a s r e p r esenta t ives hi g h tech s w i ft and v i o

30、 1 e n t de v e 1 opme n t today, i tis n ece s sa r y to exp a nd a c co r ding to the s t rategic cos t mana gementviewpoint th e trad ition a I sol e qu a n t ity agent for a series of costsa g ent, th r o ug h c ar r ies o n the anal y s i s t o each kind o f cost agent andb e tween the co r rel

31、 a tion cost, ch anges the s ole stan d ard assignm e nt a c c ording to the cos t ag ent mul t i - stands rds ass ignment, t h usco r r ect 1 y assigns e achitem of indirec texpe n se, cor r ectl y ca 1 cu1 a t est h e prod u ct co s t. Whic h p roduc t sc a n this clear 1y p r o mu 1 g ate to h a

32、veth e e f fe c t i veprof i t abil i ty.Special 1 y som e invisib 1 e cost ag e nts which didno tcon s ide r unde r t he traditional cos tmanage ment,like en t e r p r i se*sscale,pr o d uct d e velopme n t, marke t devel o p me n t , e nterprise int e rnals t r uctu r e adj ustm ent, e ven the wor

33、kshop layo u t ru 1 ea nd so on, c a nhavethe verytremen d o u s in f1 ue n ce t ot h e pro d uctcost, s hould givef r om t he st rate g y to consi d e r. -T h roug hto th e co s ts ub j ect i vea gen t r esearch an a lysis, may furthe r - inspir e u s in modern e nte r p r is e cost management some

34、 new me nt a 1 iti e s ,the new i dea. Fo r in s tan c e:( 1 ) t akes the c o st c o n tro 1c o ns c i ou s ne s s thee n t e rp ri s e cul t ur e a p art. T h e el i mi n at i on t ho ugh tt he cost is u nab 1 eth e w r ongt h in k i n g whichreduces again,c a rries o n th e t raining e d u c at i

35、o n to t h eenterpris e a 1 I st a ff, the reque s t e n t e rpris e all I e ve 1 s o f a d m i n i s t r ative pers o n nel a nd all s t a f f ful 1 y realiz e d i s not invest i gate s to the e nterprise cost red u ct i o n pot- e n tial i n ex h a u s t ibly,everybody sho u Id has the e nough v a

36、 1 ue t o the cos t management an d the c ontrol.(2) form s staff s demo c racy and indep e n d ent man a g e merit co ns c i o us- nessin th e enter p r ise int e r i or. In the daily cost ma n ag e m e nt, p o s iti- velyutil i z e s the P s y cholo gy, t h e s o c i o logy, the social p s ycholog

37、 y , t h e o - rganiza t i o n be h a v ior st udy res e ar c h re s u 1 ts, di 1 i g e n tly i n t ro d uceeso n e kind of int r in s ic re s traint a nd the dri v e me c h anism in t hestaffbeha vior st a nd a rds. The h uman b a sic demandlevel t heor y (AMa s low)pr oposed whicha c co r di n g t

38、o the we stern ps y c h o 1o gistS i Luo river,h u man i t y*sne e d fr o mt o i s p r e 1 iminari 1 y high-level may di videintof i v e levels: The physi ol- o g i c aIneed s, t he s a fety requ i reme nt, t h ep u bl i cr elations need, t he re s -p ect need, thes e 1 f-r e aliza t i o n ne e d.l

39、n t r od uc e st heint r i n sic res traint and the drive mec h anism i s mu s t p a ygr e at a ttention to p e rs o ns t o pm o s t s t o r y inferior d e mand, namelys e If- d ev e 1 opmen t , s e 1 f -re a lizati o n demand. This kind of mechan i sm e mphasis i s the human n atu re s e If-e nc o

40、urag e ment, do e s n ot needanyexte rnal f ac t or t h e restrai n t. T he c ha n ge ent e rprise commonl y u s e d d epends on the penalty, the r eward implem e ntation ex t ern a 1 re s tr a i n tand t h e d r i v e m e chanism, t h e realiz a t io n i n depende n t manag e men t , since o ne pri

41、ce 1 owest cos t ma n agem e n t wa y , also r educes t he cost mo s t- e ft e c ti v e man agemen t way.In b r ief, in th e mode r n e nter p ris e co s t su pe r v isor y wo rk, s hould s etup b a s ed o n the mu 11 i - agents theo ry cost manag e ment ide a . Not only mus t take the vi s i b Ie a

42、gent, s houl d take the invis i ble age nt. Not o n 1 ymust pa y grea t a tten t i o n to th e a c t u a t io n cost the o b jective fac t o r,mo r eover mus t pa y g r ea t attenti o n to the a ctuation cost t he subjec t ivefac t or. Thiski nd of e stabl i shm e ntinthe co s tagent an a lysi s f o

43、 und a tio n cost ma n agement i dea,often may induce t oh a ve theen t erp r i se c o s t managemen t b r a n d - n ew mentality a nd the effe c t i vea c t i o n .5 C o st system a dmini s t r a ti o n ideaTh e 1 ong-term plan ec o nomi c concep t infl u ence, the e nte r p r is e onl y i soft e n

44、 paid gre a t att e nti o nto th epr o due t ion co s t in t h e costmanag e ment the managemen t,neg 1 ects othe rasp e ctst he costanalys i sa n d the res earch,th i s kin d o f cost mana g e m e n t idea ca n n o t a d ap t th e market economy envi- ronment requ e st by far. Under the marke t eco

45、nomy e n v i r onment, the e n te rprise shoul d s e t up the cost the syst e madmi n i s t r a ti o n id e a, reg a rds as enter p ri s es cost su p e r v isory wo r k a ni t em o f sy s t e ms engin e eri ng, empha- sized t h e whole a nd the o v era 1 Isi t u a t i on, t o the enterp rise cost ma

46、n a -g e men t obj e c t, th e c on t ent, t hem e thod c o n d u ct the om n i-directional ana- 1 y s i s r esearch.On th e one ha nd, fo r e n ab 1 e the e n ter p r i se p r oduc t to have thef o rmi- dabl e competitive a bility in the mar k e t, t he cost m a nagementc a n not ag a i n I i mit t

47、o t h e P ro d u c t pr o duct i o n (manu f ac t ure) theproce s s , bu t i s should extend t h e field o f vision t o f r o nt to thep r o d uct ma r ket d emand ana lysi s, t he c o rre 1 ati o n t e chno 1 o g y d e velo p m e ntsituation analysi s, a s well as p r o duct design； Ext e nd s to a

48、fter tocu s tome rs u se, the s e rv i c e an d h a n d 1 i ng. Ac c ordin g to the c o st entirejou r n e y m a nagemerit requ e st, can in v o Ive to t he pro d u c t in f o r m a tion o rigi n c ost, the t e c h ni c al co s t, t he rear service c ost, the p roduct i oncost, th e s t ock cost, t

49、he s a les cost, as we 1 I as to c o s t c a t e g o ry an d so on c u stomers service cost, handl i ng co s t. To all thesecost s co n t en t a1I shou 1 d by str i c t , the c a reful s cient i fic metho dcarry onth eman a g em e n t ,stren gthens t h e pro d u c t in m a rket comp e titi v e a bili ty,c a uses t h e e n t erpris e in theintense m a r k et c omp e t i tion n e u t r- ality t otheinvi n ci b Ie po sitio n . If ca