Cost-control-成本控制--外文翻译.doc

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1、Reference for business,Encyclopedia of Business.2nd ed,Cos DesCost controlRoger J. BinderAbstractCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing

2、 costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity, then, is essentially a ma

3、nagerial and supervisory function. Control consists of those actions necessary to assure that the entitys resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also stan

4、dardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards. Keywords: Cost control；Applications；Con

5、trol reports； Standards；StrategicCost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses

6、 use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of c

7、orporate restructuring, divestment of peripheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserveor boostcorporate profits and to maintainor gaina competitive advantage. The objective was often to be the low-cost producer in a given industry, which

8、 would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level. Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late

9、1990s example, chief executive Albert J. Dunlap, nicknamed Chainsaw Al because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousan

10、ds of workers and sold off business units, but made little contribution to Sunbeams competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeams board fired Dunlap, having lost confidence in his one-trick approach to management. COST CONTROL APPLICATIONS A complex busi

11、ness requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the bu

12、siness according to pre-established goals and objectives. Managements guidance takes two forms of control: (1) the management and supervision of behavior, and (2) the evaluation of performance. Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimatel

13、y impacts on success, behavioral management involves certain issues and assumptions not applicable to accountings control function. On the other hand, performance evaluation measures outcomes of employees actions by comparing the actual results of business outcomes to predetermined standards of succ

14、ess. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control. Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coo

15、rdinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons

16、learned from its evaluation of current operations. Control refers to managements effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planning refers to the way that management plans and

17、 wants people to perform, while control refers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specifi

18、c objectives for each responsibility center, and designs procedures and standards for reporting and evaluation. A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centers represent applicable organizational units, f

19、unctions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centers are accountable only for expen

20、ses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centers accept responsibility for both revenue and expenses. For example, a product line or an autonomous busines

21、s unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center, for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding

22、 in profit planning. A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates t

23、he concomitant responsibilities, and determines the decision points within an organization. CONTROL REPORTS Control reports are informational reports that tell management about an entitys activities. Management requests control reports only for internal use, and, therefore, directs the accounting de

24、partment to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general eco

25、nomy and the specific industry. Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget. A good control report highlights significant information by focusing managements attention on those i

26、tems in which actual performance significantly differs from the standard. Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompass a period in which management can tak

27、e useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report. Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, manage

28、rs succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue. While they cannot predict the timing and volume of actual sales

29、, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of managements performance and its operations is cost control. STANDARDS For cost control purposes, a budget provides standard costs. As management constructs budget

30、s, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded. An examination of the deta

31、ils of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast. The details also reveal that management expects operations to produce the required amount of units within a certain cost range. Management bases it

32、s expectations and projections on the best historical and current information, as well as its best business judgment. THE ROLE OF ACCOUNTING Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and adminis

33、tration, and (4) consolidation and review. The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business. Although oper

34、ating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices. STRATEGIC COST CONTROL Management relies on such acco

35、unting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layof

36、fs, the company may lose a significant share of its human capital by releasing veteran employees who are experts in their fields, not to mention by creating a decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not. To determin

37、e the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental p

38、rofits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the compan

39、y in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests. One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost cont

40、rol function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies. References：1 Anthony, Robert N., and Vijay Gov

41、indarajan. Management Control Systems. Chicago: Irwin, 1997. 2 Cooper, Robin, and Robert S. Kaplan. The Design of Cost Management Systems. Upper Saddle River, NJ: Prentice Hall, 1998. 3 Cooper, Robin, and Regine Slagmulder. Micro-Profit Centers. Management Accounting, June 1998. 4 Hamilton, Martha M

42、. Whos Chainsawed Now? Dunlap Out as Sunbeams Losses Mount. Washington Post, 16 June 1998. Rotch, William, et al. Cases in Management Accounting and Control Systems. 3rd ed. Englewood Cliffs, NJ: Prentice Hall, 1995. 5 Shank, John K., and Vijay Govindarajan. Strategic Cost Management. New York: Free

43、 Press, 1993.Reference for business,Encyclopedia of Business.2nd ed,Cos Des成本控制摘要 Control of the business entity, then, is essentially a managerial and supervisory function.企业实体的控制，本质上是一种管理和监督职能。 Control consists of those actions necessary to assure that the entitys resources and operations are focu

44、sed on attaining established objectives, goals and plans.这些控制包括采取必要行动从而确保该实体的资源和运作计划集中在实现既定目标和计划上。 Control, exercised continuously, flags potential problems so that crises may be prevented.不断地行使控制，从而防止潜在的问题，消除发生危机的可能。 It also standardizes the quality and quantity of output, and provides managers wit

45、h objective information about employee performance.控制同时也规范了输出产出的质量和数量，并提供给管理者关于员工的表现的客观信息。Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.管理者通过比较员工的实际表现与预定的目标标准，并在必要时采取行动，根据标准纠正偏差。 成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集

46、会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产线，及内部管理的操作过程。企业应用成本控制，制作控制报告及时调整修改控制预算，在次基础上制定成本标准和控制目标，在会计的作用下制定成本控制的战略，实现成本控制战略的广泛共识。关键词：成本控制；应用；控制报告；标准；战略第一章 成本控制概述成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产

47、线，及内部管理的操作过程。在20世纪90年代的成本控制，受到来自美国公司的首要关注。他们常常采取企业重组的形式、外围设备的撤资活动、大规模裁员或外包等成本控制策略。这种成本控制战略被认为是需要保留或升压企业利润和维持或增加企业的竞争优势的战略。The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors a

48、t a given price level.其目的往往是获得在一个特定行业的低生产成本，这将允许该公司在通常采用的单位销售价格水平上比竞争对手获得更大的利润。 成本控制的一些支持者认为，这种战略的成本削减计划必须细心策划，因为不是所有的降低成本技术能够创造出相同的利润。在20世纪90年代后期，有一个明显的例子：行政长官何俊仁j.邓拉普，绰号“链锯阿尔”， 因为他率领在公司深度削减成本，但未能恢复境况不佳的小家电制造商新光公司的盈利，邓拉普解雇成千上万的工人，抛售业务单位，但对新光的竞争地位或股价贡献并不大。因此，1998年邓拉普被新光公司的董事会解雇，他也失去了其“一招”策略的管理信心。第二章

49、 成本控制应用成本控制应用是一个复杂的业务，要求密切的情报，以便为计划未来，以控制目前的活动，并评估各业务分部的过往表现。经理、员工以及相关的涉及业务部门，要想成功，管理者必须按照指南活动事先建立目标。管理的指导采取两种控制的形式:(1) 行为的管理和监督(2)绩效评估。一方面行为管理处理的是雇员的态度和行动。而雇员行为最终影响目标的成功。行为管理涉及的一些问题和假设并不适用于会计的控制功能。另一方面，绩效评估措施是通过比较预定成功的标准与雇员的实际结果。通过这种方式管理，加强优势，纠正弱点。 This process of evaluation and remedy is called cost control.这一补救措施的过程评价，被称为成本控制。Cost control is a continuous proces