成本管理外文文献及翻译-中国企业成本管理的现状分析与对策

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1、 中文 4852 字，16000英文字符，2900单词 成本管理外文文献   China's Enterprise Cost Management Analysis and Countermeasures  Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a

2、 number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management.  Keywords: Cost Management measures      In a market economy conditions, as the global economic integration, the development of increasingly fierce marke

3、t competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival a

4、nd development.  First, the reality of China's Enterprise Cost Management Analysis  Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the foll

5、owing aspects:  (A) Cost Management concept behind the  Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management

6、 within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of

7、the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply

8、-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost

9、-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to

10、analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline.  In addition, the vast majority of enterprises in the overall concept of lack of Cost M

11、anagement. Most companies have a common phenomenon, that is, to rely on finance staff to manage costs. In the implementation of Cost Management process, some companies focus only on cost accounting；  some business leaders only concerned about the financial and cost statements, using the number

12、of statements to management costs. Although such an approach to reduce the cost to a certain role, but the final analysis, cost accounting, or ex post facto control, failed to do in advance of cost control and occurrence of process control, can not be replaced costing Cost Management.  (B) Cost

13、 Management obsolete  First of all, from a Cost Management in general and ways of looking at, not really formed, the system's Cost Management methodology, from speaking, we have proposed the establishment of including cost projections, the cost of decision-making, cost planning, cost accoun

14、ting, cost control, cost analysis, etc. In the within the new Cost Management system, but how to make this methodology in a scientific, systematic, forming an organic links there are many problems.  Secondly, the specific method of Cost Management perspective, According to the survey, 55.7% of

15、the enterprises use varieties of France, 42.8% of companies use sub-step. The development trend of current world production of many varieties of small batch production mode, this mode of production batches law applies to product cost. Currently, only 6.2% of China's enterprises to adopt this met

16、hod to calculate, which indicates that the organization of production in China is still relatively extensive, paid insufficient attention to the consumer's personality.  Finally, from a Cost Management tool to see, even though some enterprises to enter the computerized stage, but the cost o

17、f application management module level is not high, and many enterprises are still the manual accounting, in a modern way of technology, Information, and this is bound to constrain business further enhance the level of Cost Management, it is difficult to meet the modern Cost Management of cost Inform

18、ation provided by the timeliness, comprehensiveness, accuracy requirements.  (C) the cost Information, a serious distortion of  In China, there are a considerable number of enterprises there is the cost of the case Information is untrue, and this situation is getting worse. Cost Informatio

19、n distortion is mainly caused by the following reasons:  First, costing only a focus on materials, labor, manufacturing overhead, ignoring the growing increase in the modern enterprise product development, the middle of testing and trial-and after-sales service on a small group of input costs a

20、ssociated with the content of the product was incomplete, does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness.  The second is distortion caused by improper costing methods. A high degree of labor-intensive enterprises in the past years, the account

21、ing of the simple assumption (that is, the number of direct labor hours or production basis for the allocation of indirect costs), usually do not cause serious distortions in product costs. But in a modern manufacturing environment, the proportion of direct labor costs declined significantly, a subs

22、tantial increase in the proportion of manufacturing costs, and then use the traditional method of cost computation will produce irrational behavior, the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing th

23、e direction of products.  Third, to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious, corporate virtual surplus real loss. In China, some enterprises do not increase because of Cost Management, but in order to achieve improper goals or interes

24、t to do so at the cost of the external disclosure of false information. Study its causes and performance: business managers in order to gloss over its management performance, to investors, especially medium and small  shareholders have a good explanation to take virtual cut costs, inflated bene

25、fits, such as Joan China source event, Guangxia event； some private enterprises do not even pay taxes in order to tax less, false purchase invoices, virtual offset value-added tax； inflated costs, pay less corporate income tax； a number of enterprise Cost Management is in chaos, infrastructure work

26、is not solid, it is difficult to accurately account for product costs, and thus disclosed the cost of information is not accurate. (D) internal Cost Management of the establishment of the main mistakes  Cost of production and operation activities, a comprehensive index covering all aspects of m

27、anagement, but also involves all levels of personnel. However, a long time, people have been the existence of a bias, the Cost Management as a finance officer for a small number of managers patents, that the cost-effectiveness should be handled by business leaders and finance staff and to all worksh

28、ops, departments, teams and groups of workers only as a producer, resulting in control costs, understand technology, understand technology, understand the financial, the majority of the workers as to which costs should be controlled, how to control problems have no intention also were unable to say

29、in the cost-conscious indifference. Workers that Ganhaoganhuai a sample, feel market pressures, cost control initiative can not be mobilized, serious waste, mainly in energy and materials, the next material without careful planning, the next corner does not make full use of materials, energy and run

30、 , risk, dripping, and leak is serious. Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise, of course, Cost Management work is not really achieve good results.  Second, strengthen enterprise Cost Management meas

31、ures  Cost Management for Chinese Enterprises in the problems, we should start the following efforts to strengthen Cost Management:  (A) the introduction of new ideas - the use of strategic Cost Management  Strategic management is central to the sustained competitive advantage for bus

32、inesses, competitive advantage is the core of any Strategy, it ultimately comes from enterprises to create value for customers, this value must exceed the costs of enterprises to create it. An enterprise to gain a competitive advantage need to make a choice, that is, enterprises must strive for what

33、 would be an advantage, and to what extent the problem for superiority to make a choice. This requires the introduction of strategic management of Cost Management thinking, to achieve a strategic sense of the extensions to form a strategic Cost Management. Strategic Cost Management refers to managem

34、ent of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing ex

35、ternal environment.  (B) establish a new concept  1, establish a system management concepts, the implementation of a comprehensive, whole process of Cost Management  The content and scope of the cost of doing business should not be confined to areas of production, management needs to

36、be with the change, and as the development of management development. Cost Management should be comprehensive, the whole process, and at the design stage till the development planning stage should begin to reduce the cost of activities. Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise, decision-making, technology, sales and other areas in all aspects of the enterprise expansion.