财务控制作为管理援助【外文翻译】

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1、外文翻译原文FinancialControlasanAidtoManagementMaterialSource:http://www.emeraldinsight.comAuthor:P.T.MenziesThefundamentalobjectiveofthemanagementofeverymanufacturingandcommercialconcernmustbetosellitsproductswiththemaximumprofitinthelongterm.Itisalwayspossibletoproduceadditionalprofitsint

2、heshorttermbysacrificinglong-termobjectivesinfavorofimmediateeconomies.However,theoverallpictureofprofits,short-andlong-term,ismoreimportant.Toensureprofitabilityinthelongerterm,themanufacturerhastoputhimintoabusinessinwhichhecanreasonablyexpecttobesuccessful,tobuythematerialsbestsuit

3、edtohisjob,topaythesalariesandwagesrequiredtosecuregoodemployees,andtoseekasatisfactorymarginofprofit.Amanufacturermustfirstselectorcreateamarketforhisproducts;hemustthensupplyproductsoftherightquality,attherightprice,andinquantitiesadequatetomeetmarketrequirementswiththeminimumoveral

4、lexpenditureonthethreebasicfactorsofproduction—thatiscapital,materialsandmanpower.Thepurposeoffinancialcontrolistohelpthemanagersofthebusinessatalllevelstodojustthat.TheRoleofFinancialControlTheaimoffinancialcontrolis,inthefirstplace,toensurethatinformationismadeavailablewhichwillenab

5、lemanagementtodecideonthebestcourseofaction.Itisnotsufficientmerelytoforecasteventsorresults—itmustproduceanaffirmativeplanforthefuture.Situationshavetobecreatedsothatthemaximumbenefitcanbederivedfromthemandeverypossibleimprovementinperformancemustbeused.Thesecondaimoffinancialcontrol

6、istoseetoitthatdivergencesfromplanareascertained,correctiveactionappliedand,ifnecessary,theplanadjusted.Soeverymanufacturerwhowishestorunhisbusinesssuccessfullyhasfirsttodecideuponwhatheistryingtodo,andthentoformulateapolicytoachievemaximumeffectinhisdecisions.Itismostimportantthatthe

7、reshouldbeadefinitepolicyforthebusinessfullyunderstoodbyallitsmanagers.Alargebusinesstendstohaveaconsiderablemomentumandtherecanbealagofseveralyearsbetweentakingadecisionandreapingthereward.ConsequentlyadequatemachinerymustexistforAssessingthecurrentresultsofdecisionstakeninthepast,an

8、dalso