成本降低与控制的最佳做法【外文翻译】

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1、外文翻译原文COSTREDUCTIONANDCONTROLBESTPRACTICESMaterialSource:http://scholar.google.comAuthor:HobokenCONTROLLERS’CORPORATECOST-CUTTINGPLANSDespitethestrongesteconomicenvironmentandprofitreboundinthepast20yearsformostbusinesses,companiesarestilltargetingareasinw

2、hichtofurtherstreamlinecosts.Becauseofthestrengthoftheexpansion,though,controllersatsmallercompanieshavedramaticallyalteredtheirfocus—awayfromcapitalspending,whereincreasesarenowthenorm,andtowardareassuchashealthcarecostsandpurchasing/materialscosts,wherep

3、ricesstillcanbehammeredawayat(seeExhibit1.1).AnIOMAsurveyrevealedthatalthoughhundredsofcontrollersatlargercompaniesarestillfocusingmainlyoncapitalspending,otherareasareincreasinglycomingunderthespotlight.SupplyManagementBestPractices:“GetTough”AttitudeCont

4、rollersatbothlargeandsmallcompaniesplacesupplymanagementnearlyatthetopofthelistofareasonwhichtheyneedtofocus.Thisreflectstheirresponsetotheeconomyandtheupturninbusinessconditions.Specifically,itmeanstakingatougherstandonpriceincreasesandrenegotiatingexisti

5、ngsuppliercontractswhenpossible.Italsomeanscontinuingtoconsolidatethesupplierbase,issuingblanketpurchaseordersforsomegoods,andshiftinginventorytosuppliers.Atthesametime,mostcontrollersincreasinglyrecognizetheirdependenceontheirsuppliers’controloftheirownco

6、sts;hence,theyarelookingacrosstheentiresupplychainandtheirlogisticsoperationsforsavings.Anotherbestpracticethatpurchasingmanagersnowincreasinglyfavorisglobalsourcing.Foreign-basedsuppliersareabletocutmostcompanies’materialscostsby30%ormore,althoughthesuppl

7、ychainislongerandbetterplanningisnecessary.E-sourcingande-purchasingprocessesarealsogainingfavorwithpurchasingmanagers,withaboutoneinfivenowdoingeitherorboth.ControllingCompensationCosts:ReducingtheSizeofMeritPayIncreasesControllingcompensationcostsranksfi

8、fthoncontrollers’listofwheretheyarefocusingtheirefforts.Inthisarea,itisoftenbesttotakeacuefromcompensationmanagerswhofacethisissueeveryday.Nearlyhalfoftheseexperiencedprofessionalsindicatedthatreducingmeritpa