Costcontrol成本控制外文翻译.pdf

Reference for business,Encyclopedia of Business.2nd ed,Cos Des Cost control Roger J.Binder Abstract Cost control,also known as cost management or cost containment,is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs,or at least restricting their rate of growth.Businesses use cost control methods to monitor,evaluate,and ultimately enhance the efficiency of specific areas,such as departments,divisions,or product lines,within their operations.Control of the business entity,then,is essentially a managerial and supervisory function.Control consists of those actions necessary to assure that the entitys resources and operations are focused on attaining established objectives,goals and plans.Control,exercised continuously,flags potential problems so that crises may be prevented.It also standardizes the quality and quantity of output,and provides managers with objective information about employee performance.Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords:Cost control；Applications；Control reports；Standards；Strategic Cost control,also known as cost management or cost containment,is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs,or at least restricting their rate of growth.Businesses use cost control methods to monitor,evaluate,and ultimately enhance the efficiency of specific areas,such as departments,divisions,or product lines,within their operations.During the 1990s cost control initiatives received paramount attention from corporate America.Often taking the form of corporate restructuring,divestment of peripheral activities,mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve or boost corporate profits and to maintain or gain a competitive advantage.The objective was often to be the low-cost producer in a given industry,which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully,as not all cost reduction techniques yield the same benefits.In a notable late 1990s example,chief executive Albert J.Dunlap,nicknamed Chainsaw Al because of his penchant for deep cost cutting at the companies he headed,failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics.Dunlap laid off thousands of workers and sold off business units,but made little contribution to Sunbeams competitive position or share price in his two years as CEO.Consequently,in 1998 Sunbeams board fired Dunlap,having lost confidence in his one-trick approach to management.COST CONTROL APPLICATIONS A complex business requires frequent information about operations in order to plan for the future,to control present activities,and to evaluate the past performance of managers,employees,and related business segments.To be successful,management guides the activities of its people in the operations of the business according to pre-established goals and objectives.Managements guidance takes two forms of control:(1)the management and supervision of behavior,and(2)the evaluation of performance.Behavioral management deals with the attitudes and actions of employees.While employee behavior ultimately impacts on success,behavioral management involves certain issues and assumptions not applicable to accountings control function.On the other hand,performance evaluation measures outcomes of employees actions by comparing the actual results of business outcomes to predetermined standards of success.In this way management identifies the strengths it needs to maximize,and the weaknesses it seeks to rectify.This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget.The budget helps:(1)to organize and coordinate production,and the selling,distribution,service,and administrative functions;and(2)to take maximum advantage of available opportunities.As the fiscal year progresses,management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to managements effort to influence the actions of individuals who are responsible for performing tasks,incurring costs,and generating revenues.Management is a two-phased process:planning refers to the way that management plans and wants people to perform,while control refers to the procedures employed to determine whether actual performance complies with these plans.Through the budget process and accounting control,management establishes overall company objectives,defines the centers of responsibility,determines specific objectives for each responsibility center,and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action.Responsibility centers represent applicable organizational units,functions,departments,and divisions.Generally a single individual heads the responsibility center exercising substantial,if not complete,control over the activities of people or processes within the center and controlling the results of their activity.Cost centers are accountable only for expenses,that is,they do not generate revenue.Examples include accounting departments,human resources departments,and similar areas of the business that provide internal services.Profit centers accept responsibility for both revenue and expenses.For example,a product line or an autonomous business unit might be considered profit centers.If the profit center has its own assets,it may also be considered an investment center,for which returns on investment can be determined.The use of responsibility centers allows management to design control reports to pinpoint accountability,thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit,and the amount of resources that a responsible party should use in achieving that level of activity.A budget establishes the responsibility center,delegates the concomitant responsibilities,and determines the decision points within an organization.CONTROL REPORTS Control reports are informational reports that tell management about an entitys activities.Management requests control reports only for internal use,and,therefore,directs the accounting department to develop tailor-made reporting formats.Accounting provides management with a format designed to detect variations that need investigating.In addition,management also refers to conventional reports such as the income statement and funds statement,and external reports on the general economy and the specific industry.Control reports,then,need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget.A good control report highlights significant information by focusing managements attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number,accounting revises control reports when necessary.Accounting also varies the control period covered by the control report to encompass a period in which management can take useful remedial action.In addition,accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget.With respect to profits,managers succeed by the degree to which revenues continually exceed expenses.In applying the following simple formula,managers,especially those in operations,realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales,they can determine the utilization rate of most of their resources,that is,they can influence the cost side.Hence,the evaluation of managements performance and its operations is cost control.STANDARDS For cost control purposes,a budget provides standard costs.As management constructs budgets,it lays out a road map to guide its efforts.It states a number of assumptions about the relationships and interaction among the economy,market dynamics,the abilities of its sales force,and its capacity to provide the proper quantity and quality of products demanded.An examination of the details of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast.The details also reveal that management expects operations to produce the required amount of units within a certain cost range.Management bases its expectations and projections on the best historical and current information,as well as its best business judgment.THE ROLE OF ACCOUNTING Accounting plays a key role in all planning and control.It does this in four key areas:(1)data collection,(2)data analysis,(3)budget control and administration,and(4)consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process.In addition,they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning,accounting compiles and coordinates the elements.Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.STRATEGIC COST CONTROL Management relies on such accounting data and analysis to choose from several cost control alternatives,or management may direct accounting to prepare reports specifically for evaluating such options.As the Chainsaw Al episode indicated,all costs may not be viable targets for cost-cutting measures.For instance,in mass layoffs,the company may lose a significant share of its human capital by releasing veteran employees who are experts in their fields,not to mention by creating a decline in morale among those who remain.Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting,management has to weigh the net effects of the proposed change on all areas of the business.For example,reducing variable costs related directly to manufacturing a product,such as materials and transportation costs,could be the key to greater incremental profits.However,management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market.If a cheaper material or transportation system negatively impacts other strategic variables,the nominal cost savings may not benefit the company in the bigger picture,e.g.,it may lose sales.In such scenarios,managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers,and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money.This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.References：1 Anthony,Robert N.,and Vijay Govindarajan.Management Control Systems.Chicago:Irwin,1997.2 Cooper,Robin,and Robert S.Kaplan.The Design of Cost Management Systems.Upper Saddle River,NJ:Prentice Hall,1998.3 Cooper,Robin,and Regine Slagmulder.Micro-Profit Centers.Management Accounting,June 1998.4 Hamilton,Martha M.Whos Chainsawed Now?Dunlap Out as Sunbeams Losses Mount.Washington Post,16 June 1998.Rotch,William,et al.Cases in Management Accounting and Control Systems.3rd ed.Englewood Cliffs,NJ:Prentice Hall,1995.5 Shank,John K.,and Vijay Govindarajan.Strategic Cost Management.New York:Free Press,1993.Reference for business,Encyclopedia of Business.2nd ed,Cos Des 成本控制 摘要 企业实体的控制，本质上是一种管理和监督职能。这些控制包括采取必要行动从而确保该实体的资源和运作计划集中在实现既定目标和计划上。不断地行使控制，从而防止潜在的问题，消除发生危机的可能。控制同时也规范了输出产出的质量和数量，并提供给管理者关于员工的表现的客观信息。管理者通过比较员工的实际表现与预定的目标标准，并在必要时采取行动，根据标准纠正偏差。成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产线，及内部管理的操作过程。企业应用成本控制，制作控制报告及时调整修改控制预算，在次基础上制定成本标准和控制目标，在会计的作用下制定成本控制的战略，实现成本控制战略的广泛共识。关键词：成本控制；应用；控制报告；标准；战略 第一章 成本控制概述 成本控制，被称为成本管理或成本遏制，成本控制是一个广泛的集会计方法，管理技术通过降低成本、提高利润，或至少限制成本的增长的活动。企业运用成本控制方法到具体产品生产领域，监测、评价，并最终提高效率。例如部门，生产线，及内部管理的操作过程。在 20 世纪 90 年代的成本控制，受到来自美国公司的首要关注。他们常常采取企业重组的形式、外围设备的撤资活动、大规模裁员或外包等成本控制策略。这种成本控制战略被认为是需要保留或升压企业利润和维持或增加企业的竞争优势的战略。其目的往往是获得在一个特定行业的低生产成本，这将允许该公司在通常采用的单位销售价格水平上比竞争对手获得更大的利润。成本控制的一些支持者认为，这种战略的成本削减计划必须细心策划，因为不是所有的降低成本技术能够创造出相同的利润。在 20 世纪 90 年代后期，有一个明显的例子：行政长官何俊仁 j.邓拉普，绰号“链锯阿尔”，因为他率领在公司深度削减成本，但未能恢复境况不佳的小家电制造商新光公司的盈利，邓拉普解雇成千上万的工人，抛售业务单位，但对新光的竞争地位或股价贡献并不大。因此，1998 年邓拉普被新光公司的董事会解雇，他也失去了其“一招”策略的管理信心。第二章 成本控制应用 成本控制应用是一个复杂的业务，要求密切的情报，以便为计划未来，以控制目前的活动，并评估各业务分部的过往表现。经理、员工以及相关的涉及业务部门，要想成功，管理者必须按照指南活动事先建立目标。管理的指导采取两种控制的形式:(1)行为的管理和监督(2)绩效评估。一方面行为管理处理的是雇员的态度和行动。而雇员行为最终影响目标的成功。行为管理涉及的一些问题和假设并不适用于会计的控制功能。另一方面，绩效评估措施是通过比较预定成功的标准与雇员的实际结果。通过这种方式管理，加强优势，纠正弱点。这一补救措施的过程评价，被称为成本控制。成本控制是一个从预算年度开始持续的过程。该预算有助于：（1）组织、协调生产和销售、分销、服务和管理（2）采取最大优势和可利用的机会。随着时间的推移，财政、预算管理与实际结果比较，调整实施过程。控制指管理层的努力影响那些负责履行任务，导致成本的个体行动。管理是一个两阶段的过程：规划是指管理计划的方式，并希望人们来执行，而控制是指受雇于这些计划的程序，以确定是否符合实际表现。通过预算程序及会计控制，管理整个公司确立目标，明确了责任中心，确定责任中心，设计程序和标准的报告和评估的具体目标的过程。一个分部的业务纳入预算的组成部分或中心，在那里负责的一方发起和控制的行动。责任中心代表可适用组织单位，职能部门，分部。通常一个人单独负责的责任中心行使实质性的，如果不彻底，中心控制的人或在活动过程中，控制他们的活动的结果。成本中心有责任的仅为了费用，他们不创造收入。例子包括会计部门，人力资源部门，内部服务和类似地区业务的提供。利润中心承担费用的收入和支出。例如，一个产品线或一个自主事业单位可能被视为利润中心。如果利润中心有它的自己的资产，它可能也被视为一个投资中心。因此，投资回报才能确定。该中心使用的责任使管理层设计控制报告，以查明责任，从而帮助规划利润。预算案还规定标准，以表明该单位一级的决策或活动预计从每个负责人，活动量的资源，应该使用一个负责任的管理者来实现这一水平。建立一个预算责任中心，代表们伴随责任，并确定组织内的决策点。管理层的角色是一个员工活动未来的愿景所在公司的走向，它是如何到达那里，并为此作出明确的决定、协调和指导。管理部门还通过发展监督的程序，收集、记录和评价、反馈。因此，有效控制管理人员的领导的结果，用个人魅力说服，并提供适当的培训，规划人力资源，以及通过提高质量和效果评价和反馈来实现预算目标。第三章 控制报告 控制的调查报告可以向管理者反馈信息。应用于控制的管理调查报告仅为了内部的使用。因此，会计部门可以开发定制自己的调查报告格式。这种表格旨在检测财务信息。此外，管理层也参考调查控制报告的编制例如损益表、资金表、综合经济外部报告。控制的的调查报告需要提供一个充足信息量以便管理人员确定从原来预算差异寻找原因。一个良好的控制报告突出控制标准与管理者集中管理项目的重大信息明显的不同之处。因为关键的成功因素在类型和数量变化，必要时修正控制。会计的控制也有所不同期间的报告涵盖了控制，包括一个时期，管理层可以采取有效的补救措施。此外，会计报告适时地控制管理中给予充分的时间在采取行动之前印发下一次报告。管理者按照预算目标有效的实施管理，实现目标。管理者会成功的使利润持续超过费用。在应用下面的简单公式，管理人员特别是那些实际操作的管理者会发现在控制成本上付出的努力远远大于单纯的关注利润。他们不能预测实际销售的时间和量，但他们可以决定他们的资源利用率最大，他们来控制影响成本。成本控制也是考核和评价管理层业绩的重要指标。第四章 标准 出于成本控制的目的，预算规定了成本标准。由于管理结构的预算，它勾画出一个路线图，指导其工作。它指出一个动态数字对市场的假设，关系和相互作用之间的经济，迫使其销售能力，以及它是否能够提供适当的数量和产品质量的要求。检验过的预算的计算和假设的细节表明，管理层预期销售人员的花费只有销售预测这么多。该细