外文翻译--作业成本法对质量管理的改进（节选）

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1、2000 单词， 1 万英文字符， 3400 汉字 出处 :J. Michalska, D. Szewieczek. The improvement of the quality management by the activity-based costingJ.Journal of achievements in materials and manufacturing engineering,2007,3:91-94 外文文献翻译 The improvement of the quality management by the activity-based costing 1. Introd

2、uction At present, in every company the most important criterion of activitys estimation is profit, it means the relation of costs, which the company carried to produce the goods or to execute the services to the price, which was obtained for offered goods or services. So more and more attention is

3、taken to the most precise calculations of costs in every branch of a company, and also quality costs. Thanks to correct recognition and naming of costs it is carried out the detailed analyze of a company, which makes possible taking the wide range of the improvement and preventive activities. This a

4、nalyze permits to detect in the enterprise the places, where are carried the costs, which dont have the influence on the effectiveness and the quality of the whole enterprise. It also makes possible the identification of places where the enlargement of outlays can significantly raise the effectivene

5、ss. Managements of the enterprises more and more often and effectively use the cost improvement and monitoring of their own quality management systems. One from such methods, which permits on qualification of costs in a company, and then their analyzing is the activity-based costing 2. Activity-base

6、d costing Activity-based costing is not a popular method of costs calculation in Poland yet. Up to now, a large part of firms only use the traditional costs systems e.g. generic system, as demand the obligatory reporting. Companies create additional accounts, so called beyond balance sheet on which they register selected costs according to their needs, and calculation reduces to using the little precise keys of partition. Activity-based costing has special usage to calculation of rea