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1、本科毕业论文（设计）外文翻译原文：CostManagement:ControlandProfitabilityAllexecutivesandmanagersaccountforcost.Invariousways,allbusinessprofessionalsmanagecost,andmostmanagersengageincapitalinvestmentdecisions,forecasting,pricing,andproductorservicemanagement.Allthesebusinessactivitiesaredeeplyembeddedinth
2、eworkofcostaccounting.Cost-relatedtasksconsumeasignificantamountofmanagementtimeatalllevelsoftheorganization.Abusinessprofessionalmustunderstandtheorganization’scostaccountingpracticestocompetentlymanageaspecifiedareaandunderstandhowpersonalaccountabilitiesarecalculatedandtracked.Anaccount
3、inginstructorwithconsiderableexperienceinthefieldalwaysgaveherMBAstudentsthesameadvice,“Learnthelanguageofaccounting.It’sthelanguageofbusiness,andifyoudon’tlearnit,somelittlebeancounterwearingagreeneyeshadewillblowyourgrandmarketingoroperationsidearightoutofthewater!”Bellwetherorganization
4、sthatemployadvancedmanagementsystemsstillruntheiraccountingsystems—“keeptheirbooks”—accordingtobasiccostaccountingprinciples.Importantly,conventionalpracticesshapeadvancedtechniques;therefore,morematuremethodscannotbefullyunderstoodwithoutreferencetotheirpredecessors.Asabaseline,anorganiza
5、tion’sexecutivesmustestablishmanagement/costaccountingpracticefoundationsthatservedecisionmakingandoperations,first,andfinancialaccounting,second,beforemovingtoadvancedsystems.Toaccomplishthis,executivesneedtheabilitytodistinguishsystemalternatives.Thischapteraddressestheserequirements.The
6、ProfitImperative:DefiningtheObjectivesofCostManagementProfitability,variouslyinterpretedasnetincome,equityvalue,andreturnoninvestmentisaresults-focusedindicatorwatchedmorecarefullythananyotherperformancemeasurementcategory.Butifthesemeasurementsdepictresults,whatmeasurementsshowthedimensio
7、nsofperformancefortheprocessesthatleadtothoseresults?Atthecore,profithasonlytwocomponents:revenueandcost.Tounderstandhowcostmanagementsystemworks,herearesomekeytermstobefamiliarwith:•Cost.Anoutflowofaresource,whetherincash,asapayable,arenderedservice,orasatrad
