现代企业成本管控研究外文文献翻译最新译文.docx

1、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：原文+译文文献出处：Chapman M. The research of modern enterprise cost control J. Accounting, Organizations and Society, 2016, 3(7): 675-689.原文The research of modern enterprise cost controlChapman MAbstractModern enterprise in order to survive and develop in the competition, in addit

2、ion to significantly reduce costs, even before the eye on the production process, the varieties, structure, process of product production organization arrangement, the careful design, on the whole to make the optimal decision of business. To this end, on the basis of the original cost accounting, co

3、st accounting and forecasting, decision-making and advance planning and control of all kinds of management methods, such as combination of formed mainly to management of modern cost accounting management system.Keywords: Modern enterprise; Cost control; Effective path1 IntroductionIn market economic

4、 competition environment, any products price from are essentially determined by the market, not business decision. Also, the price must be continued to reduce in the long run. Therefore, the enterprise can control the only factor, only reduce the cost. Enterprise only will be reduced to less than th

5、e industry average cost, the enterprise can survive. Only the enterprise cost and the industry average cost difference, this didnt really have the cost competitive advantage. Cost accounting and cost control in the modern cost accounting system is a key link in the process of flow, it is the embodim

6、ent of the preliminary cost plan execution result, also is the premise and foundation of later assessment of cost analysis. A scientific, standardized, clear and full cost accounting management system, to facilitate the enterprise to its cost information to track, decomposition, analysis, to promote

7、 enterprises to actively adopt various authors measures and improve the effectiveness of the authors measure of the enterprise to promote the specifications of the whole enterprise management, so as to further reduce the enterprise the management cost, operation cost, eventually establish enterprise

8、s competitive advantage.2 Cost accounting methodCost is one of the main reflect the status of enterprise operation and management of comprehensive indicators. Enterprises in product cost accounting, can be directly traced back to the direct costs of the products shall be directly included in the pro

9、duct, the cost of the object cannot be directly traced to products in accordance with the certain assumptions as a premise for the product cost allocation. Practice has proved that when this particular assumptions in accordance with the distribution of the causal relationship between cost and cost o

10、bject, the distribution of the result is relatively accurate, otherwise, it will distort the authenticity of the product cost information, influence the product cost, the choice of authors measures and, in turn, affects enterprise operation management related decisions.2.1 Standard cost methodStanda

11、rd cost method is based on the standards set by the cost in advance, with the standard cost and actual cost comparison, calculation and analysis of cost difference calculation method of the cost of a product, and strengthen cost control, economic performance evaluation of a cost control system. Thei

12、r core is according to the standard cost record and reflects the formation process of the product cost and results, and so as to achieve control of the cost. Standard cost method is not only a kind of cost calculation method, it is a combined cost calculation and cost control, be formulated by a inc

13、lude standard cost, cost variance calculation and analysis and processing cost differences between the three links of the complete system. Standard cost method, the main contents include: the formulation of standard cost, cost variance calculation and analysis, the cost difference. The establishment

14、 of standard cost is the premise and key of the standard cost method is adopted, therefore can achieve the goal of cost control in advance. Cost variance calculation and analysis is the key of the standard cost method, it can contribute to achieve the goals of cost control, and consist of economic p

15、erformance evaluation.2.2 Variable cost methodVariable cost method, also known as direct cost method, is when calculating the product production cost and inventory cost, only include products consumed during the production of direct materials, direct labor, and variable manufacturing cost, and the f

16、ixed manufacturing cost as a cost during a cost calculation method of the sum is recorded into the profits and losses of the current. Under the variable cost method, the manufacturing costs as fixed during the cost sum is recorded into the profits and losses of the reason is: fixed manufacturing cos

17、t is to provide enterprises with a certain production condition, maintain production capacity and, in has formed the production conditions, regardless of the output of every period, these costs would occur as usual, did not increase or decrease along with the increase and decrease of output. That is

18、 to say, occurs during fixed manufacturing cost is according to, the benefits will fade over time, cannot be deferred to the next accounting period. Therefore, the manufacturing cost as a period cost, should be in full in the time when it was recorded in the profits and losses, and not to be include

19、d in the product cost. Under the full cost method, the full cost of the enterprise is divided into production costs (direct materials, direct labor, and manufacturing cost) and non-production costs (management fees, cost of sales, etc.) two categories, the comprehensive production cost into the prod

20、uct cost. Under the variable cost method, the full cost of the enterprise is divided into variable cost and fixed cost two kinds big, only to change the production cost of direct materials, direct labor, and variable manufacturing cost is included in the product cost.3 The necessity of modern enterp

21、rise cost control3.1 Improve enterprise profit and reproductionModern enterprise market competitiveness to ascend, one important aspect is determined by the cost control. Should be, the enterprise cost control effect is good, can greatly reduce the cost of enterprise production and management, impro

22、ve the economic benefits, and increase shareholders equity. In addition, the cost control of enterprise, can also save a lot of cost, for the enterprise to efficient redistribution of money, to raise the comprehensive economic benefits of enterprises.3.2 Conducive to rational analysis of enterprise

23、cost controlIn the modern enterprise production and operation process, will inevitably encounter all kinds of cost, control whether it works or not, is directly related to the business activities of enterprises can develop smoothly. So, modern enterprises should divide the cost of some unreasonable,

24、 to ensure reasonable utility of every sum of money, in the end is advantageous to the scientific analysis of the effect of cost control.3.3 Improve the core competitiveness of the enterpriseModern enterprise in the process of production and operation, should according to own actual situation formul

25、ation and implementation of reasonable cost control strategy, thus obtain and maintain competitive advantage for the enterprise to offer help. Once the modern enterprises implement the strategy of effective cost control, can let the enterprise cost control more integrity, and make enterprise obtain

26、sustainable development, to enhance the adaptability of market competition, for short-term and long-term interests.4 Efficient way of modern enterprise cost control4.1 Build up a positive cost control culture atmosphereIn contemporary fierce market competition environment, the modern enterprise to w

27、in their survival and development should set up a corporate culture. Its corporate culture should include the cost control consciousness, this will make it has obvious difference with other enterprises. Therefore, modern enterprise should be in your own conscious into the consciousness of cost contr

28、ol in the construction of corporate culture and concept, through the enterprise culture construction cost control consciousness gradually integrated into the enterprise production and operation management process, and guide every enterprise employees are actively involved in the work of controlling

29、cost, make enterprise cost control consciousness in combination with the enterprise culture construction, and gradually into the enterprise employees code of conduct, is advantageous to the real cost control consciousness into cost control behavior.4.2 Management full attention to cost control workM

30、odern enterprise production management mode is to obtain the maximum economic profits, so it needs to seek more sales creation, and minimize the cost, save energy, make enterprise when compared with competitors, cost controls to gain greater competitive advantage. Therefore, the enterprise managers

31、need to constantly strengthen their consciousness of cost control, try to control the cost work earnestly to hold. Enterprises each department need to employees of the enterprise cost control consciousness propaganda, establishing and perfecting the relevant system of controlling cost, fight all kin

32、ds of moral landslide, and try to adopt advanced management technology, let each job completion time is reduced, and obtain the maximum economic benefits.4.3 Adopt scientific and reasonable cost calculation methodThe modern enterprise to control cost effectively, you need to first work out a scienti

33、fic and reasonable cost control target. That is to say, the modern enterprise should make specific period of time a can implement cost control targets, and let it become a benchmark in the enterprise cost accounting systems. Enterprise can according to own actual situation and the development on the basis of market to determ