成本管理外文文献及翻译.docx

成本管理外文文献及翻译.docx

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成本管理外文文献及翻译

成本管理外文文献及翻译

China'sEnterpriseCostManagementAnalysisandCountermeasures

Abstract:

WiththeprogressandChina'straditionalCostManagementmodeldifficulttoadapttoanincreasinglycompetitivemarketenvironment.ThispaperexistsinourcountryanumberofCostManagementandfinallyputforwardtoaddresstheseissuesanumberofmeasurestostrengthenCostManagement.

Keywords:

:

CostManagementmeasures

Inamarketeconomyconditions,astheglobaleconomicintegration,the

developmentofincreasinglyfiercemarketcompetition,corporateprofitmarginsshrinking.Inthiscase,thelevelofhighandlowbusinesscostsdirectlydeterminesthesizeofanenterpriseprofitabilityandcompetitivestrength.Therefore,strengthenenterpriseCostManagementbusinesshasbecomean

inevitablechoiceforthesurvivalanddevelopment.

First,therealityofChina'sEnterpriseCostManagementAnalysis

CostManagementinourcountryafteryearsofdevelopment,hasmademanyachievements,butnowfacesanewenvironment,China'sCostManagementhas

alsoexposedsomenewproblems,mainlyinthefollowingaspects:

（A）CostManagementconceptbehindthe

ChineseenterpriseslagbehindtheconceptofCostManagementinpervasive

phenomenon,mainlyinCostManagementofthescope,purposeandmeansfrom

timetobiased.ManyenterpriseswillcontinuetolimitthescopeofCost

Managementwithintheenterpriseorevenonlytheproductionprocessattheexpenseofotherrelatedcompaniesandrelatedfieldscostbehaviormanagement.Wesupplyside,forexample.Thesupplysideofthepriceoftheproductcostofdoingbusiness,oneofthemostimportantmotives.Asthesupplysideofthepriceoftheproductanditscostplusprofit,sothesupplysideofpriceintheformofitsowncoststotheenterprise.However,someenterprisestothesupplysidetoomuchrockbottomprice,astheirsourceofhighprofits,withoutconsideringeachother'sinterests,resultinginsupply-sidetoconcealtheirtruecosts,priceincreaseindisguise.Thisincreaseinprocurementcosts,therebyincreasingcommoditycosts,makinggoodslesscompetitive.ThepurposeofCostManagementfromthepointofview,manyenterprises

confinedtolowercosts,butlessfromtheperspectiveofcost-effectivenessoftheeffectivenessofthemeansofcostreductionmainlyrelyonsavings,cannotbecost-effective.IntraditionalCostManagement,CostManagementpurposeshas

beenreducedtocutcosts,savinghasbecomethebasicmeanstoreducecosts.FromtheperspectiveofCostManagementtoanalyzetheCostManagementofthis

goal,notdifficulttofindcost-reductionisconditionalandlimits,andinsomecases,controlofcosts,couldleadtoproductqualityandenterpriseefficiencydecline.

Inaddition,thevastmajorityofenterprisesintheoverallconceptoflackofCost

Management.Mostcompanieshaveacommonphenomenon,thatis,torelyonfinancestafftomanagecosts.IntheimplementationofCostManagementprocess,

somecompaniesfocusonlyoncostaccounting;somebusinessleadersonlyconcernedaboutthefinancialandcoststatements,usingthenumberofstatementstomanagementcosts.Althoughsuchanapproachtoreducethecosttoacertainrole,butthefinalanalysis,costaccounting,orexpostfactocontrol,failedtodoinadvanceofcostcontrolandoccurrenceofprocesscontrol,cannotbereplacedcostingCostManagement.

（B）CostManagementobsolete

Firstofall,fromaCostManagementingeneralandwaysoflookingat,notreally

formed,thesystem'sCostManagementmethodology,fromspeaking,wehave

proposedtheestablishmentofincludingcostprojections,thecostofdecision-making,costplanning,costaccounting,costcontrol,costanalysis,etc.InthewithinthenewCostManagementsystem,buthowtomakethismethodology

inascientific,systematic,forminganorganiclinkstherearemanyproblems.Secondly,thespecificmethodofCostManagementperspective,Accordingtothe

survey,55.7%oftheenterprisesusevarietiesofFrance,42.8%ofcompaniesusesub-step.Thedevelopmenttrendofcurrentworldproductionofmanyvarietiesofsmallbatchproductionmode,thismodeofproductionbatcheslawappliestoproductcost.Currently,only6.2%ofChina'senterprisestoadoptthismethodtocalculate,whichindicatesthattheorganizationofproductioninChinaisstillrelativelyextensive,paidinsufficientattentiontotheconsumer'spersonality.

Finally,fromaCostManagementtooltosee,eventhoughsomeenterprisesto

enterthecomputerizedstage,butthecostofapplicationmanagementmodulelevelisnothigh,andmanyenterprisesarestillthemanualaccounting,inamodernwayoftechnology,Information,andthisisboundtoconstrainbusiness

furtherenhancethelevelofCostManagement,itisdifficulttomeetthemodernCost

ManagementofcostInformationprovidedbythetimeliness,comprehensiveness,

accuracyrequirements.

（C）thecostInformation,aseriousdistortionof

InChina,thereareaconsiderablenumberofenterprisesthereisthecostofthecaseInformationisuntrue,andthissituationisgettingworse.CostInformation

distortionismainlycausedbythefollowingreasons:

First,costingonlyafocusonmaterials,labor,manufacturingoverhead,ignoringthegrowingincreaseinthemodernenterpriseproductdevelopment,themiddleoftestingandtrial-andafter-salesserviceonasmallgroupofinputcostsassociatedwiththecontentoftheproductwasincomplete,doesnotcorrectlyevaluatetheproductsinthethewholeprocessoflife-cyclecost-effectiveness.Thesecondisdistortioncausedbyimpropercostingmethods.Ahighdegreeoflabor-intensiveenterprisesinthepastyears,theaccountingofthesimpleassumption（thatis,thenumberofdirectlaborhoursorproductionbasisfortheallocationofindirectcosts）,usuallydonotcauseseriousdistortionsinproductcosts.Butinamodernmanufacturingenvironment,theproportionofdirect

laborcostsdeclinedsignificantly,asubstantialincreaseintheproportionofmanufacturingcosts,andthenusethetraditionalmethodofcostcomputationwillproduceirrationalbehavior,theuseoftraditionalcostingwillleadtoseriousdistortionsinproductcostinformationtoenableenterprisestooperatethemistakeofchoosingthedirectionofproducts.

Third,toachievethepurposeofartificiallyadjustthecostofanumberofhiddenlossescausedbyaserious,corporatevirtualsurplusrealloss.InChina,someenterprisesdonotincreasebecauseofCostManagement,butinordertoachieve

impropergoalsorinteresttodosoatthecostoftheexternaldisclosureoffalseinformation.Studyitscausesandperformance:

businessmanagersinordertoglossoveritsmanagementperformance,toinvestors,especiallymediumandsmallshareholdershaveagoodexplanationtotakevirtualcutcosts,inflatedbenefits,suchasJoanChinasourceevent,Guangxiaevent;someprivateenterprisesdonotevenpaytaxesinordertotaxless,falsepurchaseinvoices,virtualoffsetvalue-addedtax;inflatedcosts,paylesscorporateincometax;anumberofenterpriseCostManagementisinchaos,infrastructureworkisnotsolid,itisdifficulttoaccuratelyaccountforproductcosts,andthusdisclosedthecostofinformationisnotaccurate.（D）internalCostManagementoftheestablishment

ofthemainmistakes

Costofproductionandoperationactivities,acomprehensiveindexcoveringallaspectsofmanagement,butalsoinvolvesalllevelsofpersonnel.However,alongtime,peoplehavebeentheexistenceofabias,theCostManagementasa

financeofficerforasmallnumberofmanagerspatents,thatthecost-effectivenessshouldbehandledbybusinessleadersandfinancestaffandtoallworkshops,departments,teamsandgroupsofworkersonlyasaproducer,resultingincontrolcosts,understandtechnology,understandtechnology,understandthefinancial,themajorityoftheworkersastowhichcostsshouldbecontrolled,howtocontrolproblemshavenointentionalsowereunabletosayinthecost-consciousindifference.WorkersthatGanhaoganhuaiasample,feelmarketpressures,costcontrolinitiativecannotbemobilized,seriouswaste,mainlyinenergyandmaterials,thenextmaterialwithoutcarefulplanning,thenextcornerdoesnotmakefulluseofmaterials,energyandrun,risk,dripping,andleakisserious.CostManagementofthemainmistakesmadetoestablishthe

CostManagementbusinesshaslostthemanagementoflargegroupsofpromise,ofcourse,CostManagementworkisnotreallyachievegoodresults.

Second,strengthenenterpriseCostManagementmeasures

CostManagementforChineseEnterprisesintheproblems,weshouldstartthefollowingeffortstostrengthenCostManagement:

（A）theintroductionofnewideas-theuseofstrategicCostManagement

Strategicmanagementiscentraltothesustainedcompetitiveadvantageforbusinesses,competitiveadvantageisthecoreofanyStrategy,itultimatelycomes

fromenterprisestocreatevalueforcustomers,thisvaluemustexceedthecostsofenterprisestocreateit.Anenterprisetogainacompetitiveadvantageneedtomakeachoice,thatis,enterprisesmuststriveforwhatwouldbean

advantage,andtowhatextenttheproblemforsuperioritytomakeachoice.ThisrequirestheintroductionofstrategicmanagementofCostManagement

thinking,toachieveastrategicsenseoftheextensionstoformastrategicCostManagement.StrategicCostManagementreferstomanagementofthespecialized

approachprovidesananalysisoftheenterpriseitselfanditscompetitorsinformationtoassistmanagersandevaluationoftheformationofcorporateStrategy,therebycreatingacompetit