财务管理文献译文.doc

精品文档就在这里-各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有-黑龙江东方学院本科生毕业论文附录作业成本法在哈尔滨顶益食品有限公司的应用学生姓名 冯岩 学 号 054321207 专 业 财务管理 班 级 2005级2班 指导教师 马慧颖 学 部 管理学部 答辩日期 2009年05月22日英文文献与译文由于物流既是一种古老的行业又是一种新兴的行业，因此，我们把寻求最佳运作模式的变革称为物流运作的复兴。而精益物流成为人们选择的最佳模式，尽管这种物流运作涉及巨大的费用，但是精益物流模式最为引人注目的特点并不在于如何限制或降低成本上，而是在于企业如何把物流优势转化为竞争优势。迄今为止人们已达成共识，即应以最低的总成本通过一体化的方式对物流运作进行管理，从而提高客户的满意程度。同时，物流必须创造价值。在所有的物流系统中都有两个普遍的特征；第一，这些物流运作系统被用来管理库存；第二，这些物流系统都是建立在现有技术的基础上的。这两个特性就决定了物流运作系统在结构的设计上有规律而循。最为广泛应用的三个物流系统结构分别是梯队式结构、直接型结构及混合型结构。如果产品研制早期就引入物流设计的概念。那么物流对于采购和生产以及工程和营销在运作能力上都可以得到极大的提高。采购和生产所关注的主要问题是产品质量，这对于那些希望成为有全球竞争力的公司来说都是必要的先决条件。公司的采购活动负责保障生产和运作所需的资源。采购工作要关注许多方面，如保障持续供给、实现供应商供货交货周期时间的最小化，实现原材料和部件库存时间的最小化、挑选有能力帮助公司实现预期目标的供应商并促进其发展等。物流服务的终极目标就是在第一时间将事情做完做好。以下这些做法都是不可取的；完全到货但延误；虽然做到了准时完全到货，但不是结算有误，就是在处理和运输环节中出现产品损坏的现象。以前，绝大多数的物流经理们都用下列三个相对独立的指标来评估客户服务的绩效；用应满足的标准来衡量满足率；根据准时到货的标准测定准时交货的百分比，以此来衡量准时交货率；根据货损标准来衡量货物的损坏率。当以上三个指标都符合标准时，就认为整体的服务绩效是可以接受的。物流成本的确定很重要，对确定什么是直接成本什么是间接成本的决策不好就会在公平、平等的基础上配置间接成本时会出现很多问题。贡献毛利法的支持者认为，这样的配置必然导致武断，必将导致财务评估。他们批评用销售额作为成本分配基础的方法以及这种方法中所固有的弊端。例如零售商品占有总销售额的60%，但并不一定占广告、仓储、订单处理或其他共享行为的成本的60%.在每一种行为中他们所承担的费用或多或少，这取决于相关的环境和状况，并不单单与销售额有关。物流最基本的原理就是满足客户的需求和需要，无论这些客户是最终用户、中间商，还是内部的客户。当代的市场营销观念表明，发展与客户的关系远比仅仅无误的完成与客户的交易更为重要。 企业用以下三个层次的服务来满足客户的需求。第一层次就是基本的物流服务。企业要取得竞争优势，就必须具有向所有客户提供产品可得性、运作绩效以及服务可靠性等方面的服务的能力。 服务的第二个层次就是使客户满意。基本物流服务更多关注的是内部的运作绩效，而客户满意则强调的是客户、客户期望以及他们对供应商的运作绩效的认同。客户的期望不仅包括一般的对物流运作的期望，而且还包括下列相关的期望：对沟通、可信度、反应性、详细了解客户以及供应商运作的可靠性和快速响应能力等方面的期望。 服务的第三个层次，也是满足客户需求的最高层次，是实现客户成功。当企业的客户满意计划在谋求满足甚者超越客户的期望时，客户成功平台的运作应该把精力集中在客户的需要或需求上。客户期望不等同于客户的需求。实现客户成功就需要供应商熟知客户的需要，了解他们的潜在需求，并且协助他们增强竞争力，使其在各自的市场领域内获得更大的成功。增值服务是企业物流运作为实现客户成功而采取的一种措施。为了把物流战略最后确定下来对可供选择的客户服务水平和相关成本之间的关系进行系统的评估是很有必要的。虽然在衡量收入时存在一些实质性的困难，但对边际服务绩效和相关成本的比较性评估却为设计理想的物流系统提供了一些反法。其中主要包括：（1）确定一个总成本最低的物流运作网络。（2）对于最低总成本系统设计有关的服务可得性和运作能力进行衡量（3）对成本和服务与收益的产生进行敏感性分析（4）完成计划 目前在美国不固定商店零售是持续发展的主要营销方式之一，在这种零售方式中，订单是通过网络、电话或者寄信的方式来完成的，然后在实现送货到门。那些想法设法努力满足客户要求的公司在物流服务行业中发展最快。影响物流运作可以通过短期促销来刺激购买。企业采用积极的促销策略可以有两种选择促进产品购买，对消费者来说，可以使用优惠券的形式，对批发商或零售商来说，可以采用贸易补贴的方式。作为一种解决武断分配问题的方法，作业成本法（ABC）建议成本首先应该追溯到所进行的活动，而活动应该和企业特定的产品或客户分部联系起来。 归根结底，物流管理面临的的挑战，是超越传统的智能想法，努力把握和宣传某种需要，使管理者对自己的企业重新定位。他们应该做的事情很简单服务客户，尽管有时候难以理解，但事实上，大多数公司需要进行重组，已重新配置资源来最好的实现服务客户这一基本目标。由于许多原因，复杂性支配着现代企业。企业的新定位就是简单化、标准化和整体化。就是回归到基本的东西，而物流就是最基本的。 Because of the logistics industry is both an ancient and is an emerging industry, so we seek the best mode of operation to change as the revival of the logistics operation. 21 Lean Logistics and become the best mode of choice, although the logistics involved in the enormous cost of the operation, but the pattern of Lean Logistics is not the most eye-catching features is how to limit or reduce the cost, but rather how to logistics advantages into competitive advantages. So far 22 people have reached a consensus should be the lowest total cost of an integrated manner through the operation of the logistics management, thereby enhancing customer satisfaction. At the same time, the value of logistics must be created.In all of the logistics system, there are two common characteristics; First, these logistics systems are used to manage inventory; Secondly, these logistics systems are based on existing technologies based on. Characteristics of these two determines the structure of logistics system design and on a regular. The three most widely used are the logistics system echelon structure, direct-type structure and mixed structureIf the product on the introduction of the early development of the concept of logistics design. Well, for the procurement and production logistics, as well as engineering and marketing capacity in the operation can be greatly improved. Procurement and production of the main issues of concern is the quality of products, which for those who wish to become a globally competitive companies are the necessary prerequisites. The procurement activities of the company responsible for safeguarding the production and operation of the resources required. Procurement to pay attention to many aspects, such as the protection of continued supply, suppliers to achieve supply - the minimum cycle time of delivery, and the realization of inventory of raw materials and components minimize the time, the selection has the ability to help companies achieve the desired goal of suppliers and to promote its development.Logistics services is the ultimate goal will be the first thing to do a good job done. Following these practices are undesirable; fully arrive but delays; although fully able to arrive on time, but it is not clearing an error, that is, in the handling and transportation damage arising from the phenomenon of products. Previously, the vast majority of logistics managers are relatively independent of the following three indicators to assess the performance of customer service; used should meet the standards to meet the rate; in accordance with the standard arrival time determination of the percentage of on time delivery in order to to measure on time delivery; in accordance with the standards of damage of the failure rate of the goods. When these three indicators are in line with the standards, on the performance of the overall service that is acceptable.Logistics is very important to determine the cost of the direct costs to determine what is what is the indirect costs of poor decision-making will be fair and equitable allocation of indirect costs based on when a lot of problems. Contribution to Maori law, supporters believe that such a configuration is bound to lead to arbitrary and will lead to financial assessment. They criticized the use of sales as the basis of cost allocation methods and the method of the drawbacks inherent. Such as retail goods, possession of 60% of total sales, but does not necessarily account for advertising, warehousing, order processing or other acts to share the cost of 60%. In the conduct of each of them costs more or less, which depends on the environment and situation, not only with the sales-related. .The most basic principle of logistics is to satisfy customer demand and needs, whether these customers are end-users, brokers, or internal customers. Contemporary marketing concepts show that the development of their relationship with customers than only correct completion of the transactions with customers is even more important. Enterprises with the following three levels of services to meet customer needs. The first level is the basic logistics services. Enterprises to achieve competitive advantage, they must have to all customers with products availability, operational performance and service reliability of services. The second level of service is to customer satisfaction. Pay more attention to the basic logistics of the operation of internal performance, customer satisfaction and stressed that the customers, customer expectations and their suppliers operate on the recognition performance. Customer expectations include not only the operation of the general expectations of the logistics, but also related to the expectations of the following: for communication, credibility, responsiveness, a detailed understanding of customers and suppliers operating reliability and ability to respond quickly to the expectations. The third level of services as well as meet customer demand for the highest level, is to achieve customer success. When the business plan in the pursuit of customer satisfaction to meet the worse exceed customer expectations, the customer should be the successful operation of the platform to concentrate on customer needs or requirements. Customer expectations are not equivalent to customer needs. Customers need to achieve success on the well-known supplier of customer needs, understand their potential needs, and help them to enhance their competitiveness to the market in their respective areas to obtain greater success. Value-added services to enterprise customers to achieve logistics success of a measure taken.In order to finalize the logistics strategic options down to the level of customer service and the relationship between the cost of the assessment system is necessary. Although the measure of income, there are some substantial difficulties, but the marginal cost of service performance and the comparative assessment is ideal for the design of the logistics system provides some anti-law. Which mainly include: (1) to determine the lowest total cost of a logistics network. (2) for the lowest total cost of design-related services system availability and operational capability to measure (3) of the costs and services and generate revenue to carry out sensitivity analysis (4) completed the programCurrently in the United States is not a fixed retail store is an on-going development of one of the major marketing, retail sales in this manner, the orders through the Internet, telephone or mail to complete manner, and then in the achievement of delivery to the door. That the idea of trying to meet customer requirements in the logistics of the fastest growing service industries.The impact of logistics operations through short-term promotions to stimulate the purchase. Enterprises to adopt a vigorous marketing strategy can have two options to purchase the promotion of products to consumers, you can use the form of coupons, to wholesalers or retailers, can be used the way trade subsidies. Arbitrary distribution, as a solution to the problem, activity-based costing (ABC) should be traced back to the proposed cost of the first activities carried out, and the activities and enterprises should be specific products or customers to link Division.The final analysis, logistics management challenges faced is the smart idea to go beyond traditional efforts to promote some kind of understanding and needs of the enterprise managers to re-position themselves. They should do is simple - customer service, although sometimes difficult to understand, but in fact, most companies need to reorganize, has been re-allocation of resources to best serve our customers to achieve the basic objectives. For many reasons, dominated by the complexity of the modern enterprise. New business location is simplified, standardized and integrated. Is to return to the basic things, and is the most basic logistics. 3、通过活动，使学生养成博览群书的好习惯。B比率分析法和比较分析法不能测算出各因素的影响程度。C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错 C产品的实际生产成本包括废品损失和停工损失。C成本报表是对外报告的会计报表。C成本分析的首要程序是发现问题、分析原因。C成本会计的对象是指成本核算。C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。C成本计算方法中的最基本的方法是分步法。XD当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本 中。D定额法是为了简化成本计算而采用的一种成本计算方法。F“废品损失”账户月末没有余额。F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。F分步法的一个重要特点是各步骤之间要进行成本结转。()G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错G工资费用就是成本项目。()G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对J计算计时工资费用，应以考勤记录中的工作时间记录为依据。()J简化的分批法就是不计算在产品成本的分批法。()J简化分批法是不分批计算在产品成本的方法。对 J加班加点工资既可能是直接计人费用，又可能是间接计人费用。J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，XK可修复废品是指技术上可以修复使用的废品。错K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。P品种法只适用于大量大批的单步骤生产的企业。Q企业的制造费用一定要通过“制造费用”科目核算。Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。 S生产车间耗用的材料，全部计入“直接材料”成本项目。 S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。()W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对 Y引起资产和负债同时减少的支出是费用性支出。XY以应付票据去偿付购买材料的费用，是成本性支出。XY原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。()Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对Z直接生产费用就是直接计人费用。XZ逐步结转分步法也称为计列半成品分步法。A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)-精品 文档-