关于可持续的成本降低【外文翻译】

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1、外文翻译原文SustainableCostReductionMaterialSource:《AccountingandManagement:AFieldStudyPerspective》Author:Bruins.WCompaniesarejustifiablyanxioustoreducecosts.Buttheproblemwithmanycost-cuttingmeasuresisthattheyareputintopracticewithoutconsideringtheirsustainability.Often,costsavingsachievedin

2、theshorttermeventuallyleakaway.Thefailedcostreductioninitiativeswindupdamagingcorporateinfrastructureandculture,leavingcompaniesstrugglingwellaftertherecessionends.Facedwithaprotractedperiodofsluggishdemandandtightcredit,companiesarenowasking,“Whathastofundamentallychangesoourcostreduc

3、tioneffortsworktodayaswellasinthefuture?”Whydomostcostreductionattemptsfail?1.Lackofastrongfoundation.Companieslackingfinancialdiscipline,stablecostmanagementpractices,andanin-depthunderstandingoftheircostbaselinewillhavedifficultyidentifyingandtrackingcostreductionopportunities.2.Dipp

4、ingintothesamewell.Companiestendtorepeatedlyfocusonlow-hangingfruitandSG&Abackofficeactivities.Theyoftenfailtoaddressbaselineoperatingcostsandthird-partyspendingwheresignificantopportunitiesalsoexist.3.Failuretoaddresscostmanagementandcontrol.Companiesregularlyfocusonreducingcostswitho

5、utaddressingtheirspendculture—whocanspend,howtheyspend,andhowit’stracked.4.Inabilitytomeasureresults.Costreductionactivitiesoftengetlostwithinannualoperatingresults.Withoutastrongmonitoringprocess,it’sdifficulttoknowwhethercostreductionplansareachievingdesiredresults.Ataglance:Costredu

6、ctionstrategiesandpracticesValuekillers:1Settingreactiveandarbitrarycostreductiontargets2Lackoftransparencyofcostdrivers3Buildingfinancialplansona“lastyearplus”basis4Lackoffinancialdisciplinewithaccounts,suchasmanagingthebudgetasasinglepoolofcostsratherthanaslineitems75Tryingtosaveever

7、ypossiblecostfromeverypossiblepartofthebusiness,plustimewastedanalyzingaperceived“bestpossiblesolution”6operatingmanagersreceivingweakcostinformationfromfinancialanalystsValuebuilders:1StrongdirectionandsupportfromtheC-suiteforcostreductioninitiatives,withclearscopeandobjectives2Havi