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1、外文翻译原文OnthemodernmanagementmethodsontheimpactofcostaccountingMaterialSource:http://eng.hi138.com/?i78248#Author:anonymousCostisthebasisforproductpricing,butalsoasourceofcompetitiveadvantage,inmodernsociety,thepriceisdeterminedbytheaverageproductioncapacityofthecommunity,thecompanyhasonlyanaverage
2、pricebelowthecostofthecommunitytoproduceahomogeneousproduct,inordertosurvive.Outofbusinessinthecorrectaccountingofthecostoftheproductproduced,thenitcanconsiderwhethertoaccepttheordersinordertoensurecompaniescanprofit.Atthesametime,onlytheexplicitcostsofCAUSEinordertoeffectivelyreducethecostofthep
3、roduct. Amodernmanufacturingmethodstopromotetheprogressofthemanagementmethods Sincethe20thcentury,70years,themarketincreasinglycompetitive,newtechnologies,newtechniquesareconstantlyemerging,widelyusedinproduction,furtherexpansionofenterprisescale,large-scaleenterprisesareturningtodiversification,
4、diversificationofproduction,enterpriseshiftfromtheoriginalhigh-volumeproductionofsmallquantitiesYield.Inparticular,theuseofcomputershasgreatlyenhancedtheproductionmanagementlevel.Throughtheuseofcomputer-aidedsystemscansignificantlyreducelaborcosts,savetimeandimproveworkefficiency.ElectronicTechno
5、logyrevolutionhasyieldedmanynewmanufacturingsystems,suchasflexiblemanufacturingsystem(PMS),computer-aideddesign(CAD),computer-aidedEngineering(CAE)andcomputer-aidedmanufacturing(CAM)system,notonlytoexpandthecomputer'sfunctionality,butalsoforvendorsofferamorebroadspacefordevelopment.Intheadvancedm
6、anufacturingenvironment,manymanualhasbeenreplacedbymachines,thereforeasignificantdeclineintheproportionofdirectlaborcosts,fixedmanufacturingcostsoflarge-scaleincrease.1970,priortotheindirectcostsofdirectlaborcostisonly50%~60%,andtodaythemajorityofthecompany'soverheadcostsfordirectlaborcostsby400%
7、~500%;thepast,directlaborcostsaccountforproductcosts40%to50%,buttodaylessthan10%,orevenproductcostonly3%~5%.ProductcostStructureofsuchamajorchange,makingthetraditionalmanufacturingcoststolaborhoursormachinehours-basedc
