成本控制【外文翻译】

'外文翻译原文CostControlMaterialSource:Encyclopediaofbusiness,2anded.Author:Anthony,RobetN1CostControlCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Duringthe1990scostcontrolinitiativesreceivedparamountattentionfromcorporateAmerica.Oftentakingtheformofcorporaterestructuring,divestmentofperipheralactivities,masslayoffs,oroutsourcing,costcontrolstrategieswereseenasnecessarytopreserve—orboost—corporateprofitsandtomaintain—orgain—acompetitiveadvantage.Theobjectivewasoftentobethelow-costproducerinagivenindustry,whichwouldtypicallyallowthecompanytotakeagreaterprofitperunitofsalesthanitscompetitorsatagivenpricelevel.Somecostcontrolproponentsbelievethatsuchstrategiccost-cuttingmustbeplannedcarefully,asnotallcostreductiontechniquesyieldthesamebenefits.Inanotablelate1990sexample,chiefexecutiveAlbertJ.Dunlap,nicknamed"ChainsawAl"becauseofhispenchantfordeepcostcuttingatthecompaniesheheaded,failedtorestoretheailingsmallappliancemakerSunbeamCorporationtoprofitabilitydespitehisdrasticcostreductiontactics.Dunlaplaidoffthousandsofworkersandsoldoffbusinessunits,butmadelittlecontributiontoSunbeam"scompetitivepositionorsharepriceinhistwoyearsasCEO.Consequently,in1998Sunbeam"sboardfiredDunlap,havinglostconfidenceinhis"one-trick"approachtomanagement.Acomplexbusinessrequiresfrequentinformationaboutoperationsinordertoplanforthefuture,tocontrolpresentactivities,andtoevaluatethepastperformanceofmanagers,employees,andrelatedbusinesssegments.Tobesuccessful,7 managementguidestheactivitiesofitspeopleintheoperationsofthebusinessaccordingtopre-establishedgoalsandobjectives.Management"sguidancetakestwoformsofcontrol:①themanagementandsupervisionofbehavior.②theevaluationofperformance.Behavioralmanagementdealswiththeattitudesandactionsofemployees.Whileemployeebehaviorultimatelyimpactsonsuccess,behavioralmanagementinvolvescertainissuesandassumptionsnotapplicabletoaccounting"scontrolfunction.Ontheotherhand,performanceevaluationmeasuresoutcomesofemployee"sactionsbycomparingtheactualresultsofbusinessoutcomestopredeterminedstandardsofsuccess.Inthiswaymanagementidentifiesthestrengthsitneedstomaximize,andtheweaknessesitseekstorectify.Thisprocessofevaluationandremedyiscalledcostcontrol.Costcontrolisacontinuousprocessthatbeginswiththeproposedannualbudget.Thebudgethelps:①toorganizeandcoordinateproduction,andtheselling,distribution,service,andadministrativefunctions;②totakemaximumadvantageofavailableopportunities.Asthefiscalyearprogresses,managementcomparesactualresultswiththoseprojectedinthebudgetandincorporatesintothenewplanthelessonslearnedfromitsevaluationofcurrentoperations.Controlreferstomanagement"sefforttoinfluencetheactionsofindividualswhoareresponsibleforperformingtasks,incurringcosts,andgeneratingrevenues.Managementisatwo-phasedprocess:planningreferstothewaythatmanagementplansandwantspeopletoperform,whilecontrolreferstotheproceduresemployedtodeterminewhetheractualperformancecomplieswiththeseplans.Throughthebudgetprocessandaccountingcontrol,managementestablishesoverallcompanyobjectives,definesthecentersofresponsibility,determinesspecificobjectivesforeachresponsibilitycenter,anddesignsproceduresandstandardsforreportingandevaluation.Abudgetsegmentsthebusinessintoitscomponentsorcenterswheretheresponsiblepartyinitiatesandcontrolsaction.Responsibilitycentersrepresentapplicableorganizationalunits,functions,departments,anddivisions.Generallyasingleindividualheadstheresponsibilitycenterexercisingsubstantial,ifnotcomplete,controlovertheactivitiesofpeopleorprocesseswithinthecenterandcontrollingtheresultsoftheiractivity.Costcentersareaccountableonlyforexpenses,thatis,theydonotgeneraterevenue.Examplesincludeaccountingdepartments,humanresourcesdepartments,andsimilarareasofthebusinessthat7 provideinternalservices.Profitcentersacceptresponsibilityforbothrevenueandexpenses.Forexample,aproductlineoranautonomousbusinessunitmightbeconsideredprofitcenters.Iftheprofitcenterhasitsownassets,itmayalsobeconsideredaninvestmentcenter,forwhichreturnsoninvestmentcanbedetermined.Theuseofresponsibilitycentersallowsmanagementtodesigncontrolreportstopinpointaccountability,thusaidinginprofitplanning.Abudgetalsosetsstandardstoindicatethelevelofactivityexpectedfromeachresponsiblepersonordecisionunit,andtheamountofresourcesthataresponsiblepartyshoulduseinachievingthatlevelofactivity.Abudgetestablishestheresponsibilitycenter,delegatestheconcomitantresponsibilities,anddeterminesthedecisionpointswithinanorganization.Theplanningprocessprovidesfortwotypesofcontrolmechanisms:①Feedforward:providingabasisforcontrolatthepointofaction(thedecisionpoint);②Feedback:providingabasisformeasuringtheeffectivenessofcontrolafterimplementation.Management"sroleistofeedforwardafuturisticvisionofwherethecompanyisgoingandhowitistogetthere,andtomakecleardecisionscoordinatinganddirectingemployeeactivities.Managementalsooverseesthedevelopmentofprocedurestocollect,record,andevaluatefeedback.Therefore,effectivemanagementcontrolsresultsfromleadingpeoplebyforceofpersonalityandthroughpersuasion;providingandmaintainingpropertraining,planning,andresources;andimprovingqualityandresultsthroughevaluationandfeedback.Controlofthebusinessentity,then,isessentiallyamanagerialandsupervisoryfunction.Controlconsistsofthoseactionsnecessarytoassurethattheentity"sresourcesandoperationsarefocusedonattainingestablishedobjectives,goalsandplans.Control,exercisedcontinuously,flagspotentialproblemssothatcrisesmaybeprevented.Italsostandardizesthequalityandquantityofoutput,andprovidesmanagerswithobjectiveinformationaboutemployeeperformance.Managementcomparesactualperformancetopredeterminedstandardsandtakesactionwhennecessarytocorrectvariancesfromthestandards.2ControlReportsControlreportsareinformationalreportsthattellmanagementaboutanentity"sactivities.Managementrequestscontrolreportsonlyforinternaluse,and,therefore,directstheaccountingdepartmenttodeveloptailor-madereportingformats.Accountingprovidesmanagementwithaformatdesignedtodetectvariationsthatneedinvestigating.Inaddition,managementalsoreferstoconventionalreportssuch7 astheincomestatementandfundsstatement,andexternalreportsonthegeneraleconomyandthespecificindustry.Controlreports,then,needtoprovideanadequateamountofinformationsothatmanagementmaydeterminethereasonsforanycostvariancesfromtheoriginalbudget.Agoodcontrolreporthighlightssignificantinformationbyfocusingmanagement"sattentiononthoseitemsinwhichactualperformancesignificantlydiffersfromthestandard.Becausekeysuccessfactorsshiftintypeandnumber,accountingrevisescontrolreportswhennecessary.Accountingalsovariesthecontrolperiodcoveredbythecontrolreporttoencompassaperiodinwhichmanagementcantakeusefulremedialaction.Inaddition,accountingdisseminatescontrolreportsinatimelyfashiontogivemanagementadequatetimetoactbeforetheissuanceofthenextreport.Managersperformeffectivelywhentheyattainthegoalsandobjectivessetbythebudget.Withrespecttoprofits,managerssucceedbythedegreetowhichrevenuescontinuallyexceedexpenses.Inapplyingthefollowingsimpleformula,managers,especiallythoseinoperations,realizethattheyexercisemorecontroloverexpensesthantheydooverrevenue.Whiletheycannotpredictthetimingandvolumeofactualsales,theycandeterminetheutilizationrateofmostoftheirresources,thatis,theycaninfluencethecostside.Hence,theevaluationofmanagement"sperformanceanditsoperationsiscostcontrol.3StandardsForcostcontrolpurposes,abudgetprovidesstandardcosts.Asmanagementconstructsbudgets,itlaysoutaroadmaptoguideitsefforts.Itstatesanumberofassumptionsabouttherelationshipsandinteractionamongtheeconomy,marketdynamics,theabilitiesofitssalesforce,anditscapacitytoprovidetheproperquantityandqualityofproductsdemanded.4TheRoleofAccountingAccountingplaysakeyroleinallplanningandcontrol.Itdoesthisinfourkeyareas:①datacollection:Accurateandtimelyinformationisthefoundationofanyaccountingsystem,andthusdetailedcostdataareessentialtoanycostcontrolendeavor.Managementmustunderstand—ingreatdetail—howfundshavebeenspentinthepastandhowtheyarebeingspentcurrently.Asaresult,companiesinvestlargesumsintosophisticatedanderror-resistantaccountingsystemsinordertogainanuancedunderstandingoftheirfinances.②dataanalysis:Accounting"sspecialtyisinthecontrolfunction,yetitsanalysisisindispensabletotheplanningprocess.Accountingadjustsandinterpretsthedatatoallowforchangesincompany7 specific,industryspecific,andeconomy-wideconditions.③budgetcontrolandadministration:Theaccountantsplayakeyroleindesigningandsecuringsupportfortheproceduralaspectsoftheplanningprocess.Inaddition,theydesignanddistributeformsforthecollectionandbookingofdetaileddataonallaspectsofthebusiness.④consolidationandreview.Althoughoperatingmanagershavethemainresponsibilityofplanning,accountingcompilesandcoordinatestheelements.Accountantssubjectproposedbudgetstofeasibilityandprofitabilityanalysestodetermineconformitytoacceptedstandardsandpractices.5StrategicCostControlManagementreliesonsuchaccountingdataandanalysistochoosefromseveralcostcontrolalternatives,ormanagementmaydirectaccountingtopreparereportsspecificallyforevaluatingsuchoptions.AstheChainsawAlepisodeindicated,allcostsmaynotbeviabletargetsforcost-cuttingmeasures.Forinstance,inmasslayoffs,thecompanymayloseasignificantshareofitshumancapitalbyreleasingveteranemployeeswhoareexpertsintheirfields,nottomentionbycreatingadeclineinmoraleamongthosewhoremain.Thusmanagementmustidentifywhichcostshavestrategicsignificanceandwhichdonot.Todeterminethestrategicimpactofcost-cutting,managementhastoweightheneteffectsoftheproposedchangeonallareasofthebusiness.Forexample,reducingvariablecostsrelateddirectlytomanufacturingaproduct,suchasmaterialsandtransportationcosts,couldbethekeytogreaterincrementalprofits.However,managementmustalsoconsiderwhethersavingmoneyonproductionisjeopardizingotherstrategicinterestslikequalityortimetomarket.Ifacheapermaterialortransportationsystemnegativelyimpactsotherstrategicvariables,thenominalcostsavingsmaynotbenefitthecompanyinthebiggerpicture,e.g.,itmaylosesales.Insuchscenarios,managersrequirethedisciplinenottoplaceshort-termsavingsoverlong-terminterests.Onetrendincostcontrolhasbeentowardnarrowingthefocusofcorporateresponsibilitycenters,andtherebyshiftingsomeofthecostcontrolfunctiontoday-to-daymanagerswhohavethemostknowledgeofandinfluenceoverhowtheirareasspendmoney.Thispracticeisintendedtopromotebottom-upcostcontrolmeasuresandencourageawidespreadconsensusovercostmanagementstrategies.7 译文成本控制资料来源:商业百科全书，第二版作者：安东尼，罗伯特N1成本控制成本控制，也被称为遏制成本管理，是成本会计核算方法和管理技术的结合。具有管理职能和监督职能。成本控制核心在于采取必要行动，确保企业运用计划以内的资金来实现既定的目标。企业提高效率亦或是降低成本它们共同的目标都是为了经济的增长。一般企业使用成本控制方法，通过具体行动来提高具体产品生产领域的效率，从而达到降低成本的效果。在20世纪90年代的成本控制措施中，受到来自美国公司的重大影响下，经常应用的成本控制方式包括企业重组、撤销外围活动、大规模裁员、业务外包等。成本控制战略被认为是需要保留或提升企业利润和维持或增加其竞争优势，其目的往往是在降低一个特定行业的生产成本，从而获得更大的利润。成本管理的控制形式有两种：①行为的管理和监督。②绩效的评价。一方面，管理者对员工行为管理和处理的态度，虽然最终的成功会影响员工的行为，但是行为管理涉及的一些问题和假设还不适用于会计的控制功能。另一方面，成功的绩效评估措施，即在既定的标准下，通过比较雇员的实际经营成果的行动。通过这种方式管理的优势在于，确定了既定目标成本的控制范围，并且可以找出企业成本控制在人员方面存在的弱点。这两种方法的结合，被称为成本控制。成本控制是一个持续的过程，从年度预算开始。该预算有助于：①组织，协调生产和销售，分销，服务和管理职能;②利用最大的优势，可利用的机会。随着时间的推移，评价当前的财政、预算管理的实际结果与年度预算之间的差异，从而吸取经验，制定新的预算计划。管理是一个拥有两个阶段的过程：（1）规划，是指管理计划的方式，并希望人们来执行。（2）控制，是指在计划的约束下，以确定是否符合实际表现。通过预算程序及会计控制，管理整个公司确立的目标，明确了责任的中心，制定对具体领域的评估程序，并出具相应的成本控制报告。2控制报告管理要求只对内部控制情况进行报告，因此，财务部门制定了量身订造的报告形式。会计管理规定，调查需要与报告旨在检测成本控制与预算之间的变化。此外，管理层也会使用具体的行业常规报告，如损益表和资产负债表，以及外部报告中的一般经济和控制报告。然后，在通过提供足够的信息量，使管理人员从原来的预算差异中寻找出原因。成本控制报告的使用7 突出一个良好的控制标准，通过这些项目中的实际表现将确定管理者接下去的管理核心。不同期间的会计报告也涵盖了控制职能，即在特定的某段时期里，采取有效的措施进行管理，从而改善会计报告中的不利项目。管理者设定了有效的目标进行成本控制时，虽然他们不能预测时间和实际销售量，但是他们可以决定他们的资源利用率最大，也就是说，他们可以对成本造成一定的影响，使单位利润消耗成本最低。因此，对管理层的业绩评价是成本控制重要的组成部分。3成本控制准绳出于成本控制的目的，应该对预算进行定额控制，使每个业务的成本支出都有一个支出标准。对企业生产流程的预算，它勾画出了一个路线图，并指导着其工作。在动态市场的假设前提下，对企业自身生产能力、销售额进行分析，迫使企业的销售收入与市场之间相互协调。4会计的作用会计在所有规划和控制中扮演着的关键作用。它包括这四个关键领域：①数据收集：准确和及时的信息是任何会计系统的基础，因此，详细成本数据的获得任何成本控制所必须的。管理层必须明白，并且详细了解，过去资金是如何被花销的以及它们被花销后产生的效果。②数据分析：会计学的核心是在控制功能，但对数据的分析是必不可少的规划过程。会计调整和解释数据，以便公司在整个经济的条件、特定的形式下进行产业结构的变更。③预算控制和管理：在规划过程设计和程序方面的保障支持上会计师发挥了关键作用。此外，他们收集销售业务等各方面的成本数据，进行预算控制和管理。④巩固和审查。这是经营管理人员在成本规划中的主要责任。会计师在既定预算的前提下对其盈利能力进行分析，确定其是否具有可行性，从而确定是否符合公认的标准和做法。5战略成本控制战略成本管理是成本管理与战略管理有机结合的产物，是传统成本管理对竞争环境变化所做出的一种适应性变革。所谓战略成本管理就是以战略的眼光从成本的源头识别成本驱动因素，对价值链进行成本管理，即运用成本数据和信息，为战略管理的每一个关键步骤提供战略性成本信息，以利于企业竞争优势的形成和核心竞争力的创造。例如，在大规模裁员的情况下，该公司可能会失去较大比例的人才资本，并将这些资深员工的释放在自身行业的领域里面，更不用说通过这种方式给留在企业内部的人员造成不良的影响。因此，管理层必须明确哪些成本控制好似具有战略意义的，哪些不是。并且还要明确管理战略成本所消减的成本在市场和企业中带来的影响。例如，降低与产品制造直接相关的可变成本，如材料和运输成本，这种情况下，创造利润的关键在于增大销量。 然而，管理层还必须考虑节约了生产7 资金会不会影响产品的质量，会不会影响企业在供应商中的地位。如果一味追求便宜的材料或其他运输系统，从而产生负面的影响，节约这些方面的成本可能更加不利于公司在战略上的优势，例如，它可能失去销售。 在这种情况下，管理者需要从长远的眼光着手，不能将短期利益视为企业在长期经营下的战略目标。现在成本控制的趋势朝着一线生产上面发展，这种做法的目的是促进自下而上的成本控制措施的实施，并鼓励管理者形成广泛成本控制的意识，着眼于企业整体，全面降低成本。7'