现代企业成本管控研究外文文献翻译最新译文.docx

现代企业成本管控研究外文文献翻译最新译文.docx

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现代企业成本管控研究外文文献翻译最新译文

外文文献翻译：

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文献出处：

ChapmanM.Theresearchofmodernenterprisecostcontrol[J].Accounting,OrganizationsandSociety,2016,3（7）:

675-689.

原文

Theresearchofmodernenterprisecostcontrol

ChapmanM

Abstract

Modernenterpriseinordertosurviveanddevelopinthecompetition,inadditiontosignificantlyreducecosts,evenbeforetheeyeontheproductionprocess,thevarieties,structure,processofproductproductionorganizationarrangement,thecarefuldesign,onthewholetomaketheoptimaldecisionofbusiness.Tothisend,onthebasisoftheoriginalcostaccounting,costaccountingandforecasting,decision-makingandadvanceplanningandcontrolofallkindsofmanagementmethods,suchascombinationofformedmainlytomanagementofmoderncostaccountingmanagementsystem.

Keywords:

Modernenterprise;Costcontrol;Effectivepath

1Introduction

Inmarketeconomiccompetitionenvironment,anyproduct'spricefromareessentiallydeterminedbythemarket,notbusinessdecision.Also,thepricemustbecontinuedtoreduceinthelongrun.Therefore,theenterprisecancontroltheonlyfactor,onlyreducethecost.Enterpriseonlywillbereducedtolessthantheindustryaveragecost,theenterprisecansurvive.Onlytheenterprisecostandtheindustryaveragecostdifference,thisdidn'treallyhavethecostcompetitiveadvantage.Costaccountingandcostcontrolinthemoderncostaccountingsystemisakeylinkintheprocessof"flow",itistheembodimentofthepreliminarycostplanexecutionresult,alsoisthepremiseandfoundationoflaterassessmentofcostanalysis.Ascientific,standardized,clearandfullcostaccountingmanagementsystem,tofacilitatetheenterprisetoitscostinformationtotrack,decomposition,analysis,topromoteenterprisestoactivelyadoptvariousauthorsmeasuresandimprovetheeffectivenessoftheauthorsmeasureoftheenterprisetopromotethespecificationsofthewholeenterprisemanagement,soastofurtherreducetheenterprisethemanagementcost,operationcost,eventuallyestablishenterprise'scompetitiveadvantage.

2Costaccountingmethod

Costisoneofthemainreflectthestatusofenterpriseoperationandmanagementofcomprehensiveindicators.Enterprisesinproductcostaccounting,canbedirectlytracedbacktothedirectcostsoftheproductsshallbedirectlyincludedintheproduct,thecostoftheobjectcannotbedirectlytracedtoproductsinaccordancewiththecertainassumptionsasapremisefortheproductcostallocation.Practicehasprovedthatwhenthisparticularassumptionsinaccordancewiththedistributionofthecausalrelationshipbetweencostandcostobject,thedistributionoftheresultisrelativelyaccurate,otherwise,itwilldistorttheauthenticityoftheproductcostinformation,influencetheproductcost,thechoiceofauthorsmeasuresand,inturn,affectsenterpriseoperationmanagementrelateddecisions.

2.1Standardcostmethod

Standardcostmethodisbasedonthestandardssetbythecostinadvance,withthestandardcostandactualcostcomparison,calculationandanalysisofcostdifferencecalculationmethodofthecostofaproduct,andstrengthencostcontrol,economicperformanceevaluationofacostcontrolsystem.Theircoreisaccordingtothestandardcostrecordandreflectstheformationprocessoftheproductcostandresults,andsoastoachievecontrolofthecost.Standardcostmethodisnotonlyakindofcostcalculationmethod,itisacombinedcostcalculationandcostcontrol,beformulatedbyaincludestandardcost,costvariancecalculationandanalysisandprocessingcostdifferencesbetweenthethreelinksofthecompletesystem.Standardcostmethod,themaincontentsinclude:

theformulationofstandardcost,costvariancecalculationandanalysis,thecostdifference.Theestablishmentofstandardcostisthepremiseandkeyofthestandardcostmethodisadopted,thereforecanachievethegoalofcostcontrolinadvance.Costvariancecalculationandanalysisisthekeyofthestandardcostmethod,itcancontributetoachievethegoalsofcostcontrol,andconsistofeconomicperformanceevaluation.

2.2Variablecostmethod

Variablecostmethod,alsoknownasdirectcostmethod,iswhencalculatingtheproductproductioncostandinventorycost,onlyincludeproductsconsumedduringtheproductionofdirectmaterials,directlabor,andvariablemanufacturingcost,andthefixedmanufacturingcostasa"cost"duringacostcalculationmethodofthesumisrecordedintotheprofitsandlossesofthecurrent.Underthevariablecostmethod,themanufacturingcostsasfixedduringthe"cost"sumisrecordedintotheprofitsandlossesofthereasonis:

fixedmanufacturingcostistoprovideenterpriseswithacertainproductioncondition,maintainproductioncapacityand,inhasformedtheproductionconditions,regardlessoftheoutputofeveryperiod,thesecostswouldoccurasusual,didnotincreaseordecreasealongwiththeincreaseanddecreaseofoutput.Thatistosay,occursduringfixedmanufacturingcostisaccordingto,thebenefitswillfadeovertime,cannotbedeferredtothenextaccountingperiod.Therefore,themanufacturingcostasaperiodcost,shouldbeinfullinthetimewhenitwasrecordedintheprofitsandlosses,andnottobeincludedintheproductcost.Underthefullcostmethod,thefullcostoftheenterpriseisdividedintoproductioncosts（directmaterials,directlabor,andmanufacturingcost）andnon-productioncosts（managementfees,costofsales,etc.）twocategories,thecomprehensiveproductioncostintotheproductcost.Underthevariablecostmethod,thefullcostoftheenterpriseisdividedintovariablecostandfixedcosttwokindsbig,onlytochangetheproductioncostofdirectmaterials,directlabor,andvariablemanufacturingcostisincludedintheproductcost.

3Thenecessityofmodernenterprisecostcontrol

3.1Improveenterpriseprofitandreproduction

Modernenterprisemarketcompetitivenesstoascend,oneimportantaspectisdeterminedbythecostcontrol.Shouldbe,theenterprisecostcontroleffectisgood,cangreatlyreducethecostofenterpriseproductionandmanagement,improvetheeconomicbenefits,andincreaseshareholder'sequity.Inaddition,thecostcontrolofenterprise,canalsosavealotofcost,fortheenterprisetoefficientredistributionofmoney,toraisethecomprehensiveeconomicbenefitsofenterprises.

3.2Conducivetorationalanalysisofenterprisecostcontrol

Inthemodernenterpriseproductionandoperationprocess,willinevitablyencounterallkindsofcost,controlwhetheritworksornot,isdirectlyrelatedtothebusinessactivitiesofenterprisescandevelopsmoothly.So,modernenterprisesshoulddividethecostofsomeunreasonable,toensurereasonableutilityofeverysumofmoney,intheendisadvantageoustothescientificanalysisoftheeffectofcostcontrol.

3.3Improvethecorecompetitivenessoftheenterprise

Modernenterpriseintheprocessofproductionandoperation,shouldaccordingtoownactualsituationformulationandimplementationofreasonablecostcontrolstrategy,thusobtainandmaintaincompetitiveadvantagefortheenterprisetoofferhelp.Oncethemodernenterprisesimplementthestrategyofeffectivecostcontrol,canlettheenterprisecostcontrolmoreintegrity,andmakeenterpriseobtainsustainabledevelopment,toenhancetheadaptabilityofmarketcompetition,forshort-termandlong-terminterests.

4Efficientwayofmodernenterprisecostcontrol

4.1Buildupapositivecostcontrolcultureatmosphere

Incontemporaryfiercemarketcompetitionenvironment,themodernenterprisetowintheirsurvivalanddevelopmentshouldsetupacorporateculture.Itscorporatecultureshouldincludethecostcontrolconsciousness,thiswillmakeithasobviousdifferencewithotherenterprises.Therefore,modernenterpriseshouldbeinyourownconsciousintotheconsciousnessofcostcontrolintheconstructionofcorporatecultureandconcept,throughtheenterprisecultureconstructioncostcontrolconsciousnessgraduallyintegratedintotheenterpriseproductionandoperationmanagementprocess,andguideeveryenterpriseemployeesareactivelyinvolvedintheworkofcontrollingcost,makeenterprisecostcontrolconsciousnessincombinationwiththeenterprisecultureconstruction,andgraduallyintotheenterpriseemployees'codeofconduct,isadvantageoustotherealcostcontrolconsciousnessintocostcontrolbehavior.

4.2Managementfullattentiontocostcontrolwork

Modernenterpriseproductionmanagementmodeistoobtainthemaximumeconomicprofits,soitneedstoseekmoresalescreation,andminimizethecost,saveenergy,makeenterprisewhencomparedwithcompetitors,costcontrolstogaingreatercompetitiveadvantage.Therefore,theenterprisemanagersneedtoconstantlystrengthentheirconsciousnessofcostcontrol,trytocontrolthecostworkearnestlytohold.Enterprise'seachdepartmentneedtoemployeesoftheenterprisecostcontrolconsciousnesspropaganda,establishingandperfectingtherelevantsystemofcontrollingcost,fightallkindsofmorallandslide,andtrytoadoptadvancedmanagementtechnology,leteachjobcompletiontimeisreduced,andobtainthemaximumeconomicbenefits.

4.3Adoptscientificandreasonablecostcalculationmethod

Themodernenterprisetocontrolcosteffectively,youneedtofirstworkoutascientificandreasonablecostcontroltarget.Thatistosay,themodernenterpriseshouldmakespecificperiodoftimeacanimplementcostcontroltargets,andletitbecomeabenchmarkintheenterprisecostaccountingsystems.Enterprisecanaccordingtoownactualsituationandthedevelopmentonthebasisofmarkettodeterm