cost control 成本控制 外文翻译

cost control 成本控制 外文翻译

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1、Referenceforbusiness,EncyclopediaofBusiness.2nded,CosDesCostcontrolRogerJ.BinderAbstractCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreduci

2、ngcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Controlofthebusinessentity,then,isessentiallyaman

3、agerialandsupervisoryfunction.Controlconsistsofthoseactionsnecessarytoassurethattheentity'sresourcesandoperationsarefocusedonattainingestablishedobjectives,goalsandplans.Control,exercisedcontinuously,flagspotentialproblemssothatcrisesmaybeprevented.Italsostan

4、dardizesthequalityandquantityofoutput,andprovidesmanagerswithobjectiveinformationaboutemployeeperformance.Managementcomparesactualperformancetopredeterminedstandardsandtakesactionwhennecessarytocorrectvariancesfromthestandards.Keywords:Costcontrol;Application

5、s;Controlreports;Standards;StrategicCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Busine

6、ssesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Duringthe1990scostcontrolinitiativesreceivedparamountattentionfromcorporateAmerica.Oftentakingtheform

7、ofcorporaterestructuring,divestmentofperipheralactivities,masslayoffs,oroutsourcing,costcontrolstrategieswereseenasnecessarytopreserve—orboost—corporateprofitsandtomaintain—orgain—acompetitiveadvantage.Theobjectivewasoftentobethelow-costproducerinagivenindust

8、ry,whichwouldtypicallyallowthecompanytotakeagreaterprofitperunitofsalesthanitscompetitorsatagivenpricelevel.Somecostcontrolproponentsbelievethatsuchstrategiccost-cuttingmustbeplannedcaref

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