1、1000单词，1878汉字From:Rohde. Accounting Information SystemsJ. International Journal ,2008. 4068 Management on the cost of US multinational Abstract U.S. multinational companies manage their internal costs v
2、ery seriously. The main purpose of cost management is to different industries, different regions of strict comparison and control costs in order to facilitate internal funds, the reasonable transfer of equipment, minimizing costs, maximizing global profits. Keywords: multinational corporation
3、s, cost management, methods 1 the cost of management of the subsidiary To obtain the status of cost management within the subsidiary information subsidiary of U.S. multinational corporations to submit the general requirements for different times and different content repo
4、rt content and format of these reports by the U.S. headquarters of a unified basis. U.S. multinational companies generally have their own systems and requirements E-MALL calendar, the key employees have their own E-MAILL address, the U.S. headquarters of all employees based on the calendar and addre
5、ss data, request the subsidiaries to report on time. The subsidiaries of transnational corporations on the global cost of management is carried out through the following ways: (1) the company has its own variety of products developed within the standard cost,
6、the cost of a subsidiary in strict accordance with the implementation of this standard, for each subsidiary the resources, human and environmental difference in the differences, all included in other cost accounting, In a monthly report on the date specified by the actual reported to the company. &n
7、bsp; (2) For details of the cost of the internal situation in subsidiaries, the company is required by the uniform format for reporting, the various projects listed in the report is mainly to facilitate the head of different industries, different regions compared to the head office decision i
8、n which countries or regions should increase investment, which should reduce the capital investment in order to achieve a reasonable transfer. The unified format is called the factory management reports. (3) To promote the subsidiaries around the world reduce cost, the Corporation requ
9、ested to reduce the cost subsidiary of the situation and report preparation, reduce 1 the cost of the report referred to the report. Report on the costs of the multinational companies attach great importance to require the subsidiary must be reported within the stipulated period, the cost of
10、lower status, will directly affect the subsidiary's profit or loss situation. Report on cost reduction, headquarters staff for the United States, and the results of cost reduction requirements of the various subsidiaries in the income statement and balance sheet to reflect the appropriate items
11、in the submission of quarterly reports, annual report also detailed analysis in order to achieve quarter and between quarters, year to year comparison. 2 The report of cost reduction 2.1 The purpose of the report cost reduction (1) Reduce the cost of al
12、l items (productivity, external resources, the purchase price difference, rationalization proposals) has a comprehensive listing. To enable the subsidiary to provide more accurate financial reporting, detailed, easy to understand. (2) Subsidiaries may reduce the cost of the project ide
13、as and factories around the world, all product lines, product groups learn with, to achieve global sharing. (3) To reduce the cost report as a high-level management tools, clearly indicate who is in charge of the project, responsible for the content of the project and what each t
14、ime. That is specified: WHAT, WHO, WHEN. (4) Of the global factories, plants and their branches, the headquarters of the procurement management of work between departments is minimized. 2.2 The contents of the report (1) Plant Code: means all subsidiarie
15、s of the multinational corporations in accordance with the coding region. English is generally short. For example, enterprises in the United States: Cheraw-CH, the European factory: Mosley Stone-MS and so on. (2) Item number: is the number of all cost reduction programs, the first few
16、letters is the industry shorthand for the future as the three figures to 001,002, for example: TER99001, TSB99001, TNB99001 and so on. (3) Sub-item number: refers to the same sub-items under the item number, especially those different items in the income statement, usually A, B, C to re
17、present. (4) Conservation means: refers to the savings obtained from the following ways: purchasing (and negotiation suppliers or new suppliers, reducing conditions, to achieve the purpose)； economic (market price changes, such as raw materials, packaging materials,
18、 timber)； Outsourcing (past their high production costs, cost 2 savings are purchased)； productivity (improvement, loss reduction, methods and improvement of productivity)； design (product appearance, process improvement)； rationalization (plant rationalization of the proposed savings)； other
19、. (5) Production line coding. The project refers to products which reduce the production line, production line of code can be used more precisely to reduce the project description. (6) Project Manager: means the person in charge of this project. (7) Start time: After the implemen
20、tation of this project means the actual amount of savings the month. If the amount of savings did not materialize, this time of the month the amount is expected to achieve savings. (8) Actual savings in 1998 amount: This amount is lower in cost savings reported in the year 1998 amount. (9) Th
21、e amount of savings in 1999: 1999 refers to the amount of actual savings amount and projected savings. (10) The amount of savings expected in 2000: that in 2000 is expected to save the amount. (11)Total amount of savings: means 1998,1999,2000, three years the total amount of savings. 3 E
22、rence cost management Through the above costs to the United States in a multinational management and internal reporting requirements of the various cost management report describes, the U.S. multinational company's internal cost management is very strict and necessary. Throughout the major U.S.
23、multinationals, all well known, powerful, and most of its stringent cost management, detailed and well known. Furthermore, only strengthen the internal cost management, reduce costs internal friction, to the fierce competition to survive. This is our ongoing company and a group with a strong referen
24、ce. Our internal cost management on the current situation, in addition to the cost of management Hangang across the country, the other on this small study, reported less disclosure to say that this is our regret that the accounting profession and the business community , It should be noted, as
25、 China's economic development and further integration with the international economy, international advanced management experience of large companies is worth learning to learn. Want this on U.S. multinational companies introduced internal cost management reporting but also for our company and a group building a number of reference.
