英语翻译只要是和“企业成本管理”有关的,两千字左右就可以了.和下面链接里的文章差不多的.或者帮我把这个文章翻译一下http://61.132.74.106:8015/word/%E6%B5%85%E8%B0%88%E7%8E%B0%E4%BB%A3%E4%BC%81%E4%B8%9A
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英语翻译只要是和“企业成本管理”有关的,两千字左右就可以了.和下面链接里的文章差不多的.或者帮我把这个文章翻译一下http://61.132.74.106:8015/word/%E6%B5%85%E8%B0%88%E7%8E%B0%E4%BB%A3%E4%BC%81%E4%B8%9A
英语翻译
只要是和“企业成本管理”有关的,两千字左右就可以了.和下面链接里的文章差不多的.
或者帮我把这个文章翻译一下
http://61.132.74.106:8015/word/%E6%B5%85%E8%B0%88%E7%8E%B0%E4%BB%A3%E4%BC%81%E4%B8%9A%E6%88%90%E6%9C%AC%E7%AE%A1%E7%90%861.doc
想要手工翻译的。
英语翻译只要是和“企业成本管理”有关的,两千字左右就可以了.和下面链接里的文章差不多的.或者帮我把这个文章翻译一下http://61.132.74.106:8015/word/%E6%B5%85%E8%B0%88%E7%8E%B0%E4%BB%A3%E4%BC%81%E4%B8%9A
Shallow talk the modern business enterprise cost management
Reform along with the our country market economy system continuously thorough, the every trade face vehemence of market competition.The business enterprise seeks the economic performance to obtain the competitive advantage of keep on sex, is initial problem that the modern business enterprise management must consider always.Therefore, strengthen the finance management, advanced cost the control method that makes use of the modern is a key that the business enterprise begs existence and begs the development, among them, raising the cost management level as importance continuously.
The key problem of the business enterprise cost management
1, the cost management idea fall behind.Main performance the understanding existence difference of the scope, purpose and means etc. manage in the cost.The traditional cost management mainly passes on is a scale performance;Two is strengthen and supplier and retail the company of negotiation ability, with the purpose that the period attain to transfer the cost.These idea that fall behind is already unwell and should compete increasingly vigorous economic environment.Such as gradually public market environment today under, the exorbitant cost transfers and will make business enterprise lose to cooperate the colleague goodly.
2, the cost management foundation is weak.While is each item settle sum management, originality record still not sound;Two is to calculate the foundation work and don't arrive, water, electricity, vapor etc. the phenomenon of" run, emit, drop, leak" is still very serious;Three is to produce to use to anticipate the big feet of big hand;Four exist the certain quantity and the waste problems in the original material, the supplies purchase...etc.;Five value the production line cost management only, neglect the supply and sell the process cost management.If the supplies purchase in" camera bellows" operates the phenomenon severity, the purchasing cost reside high not next.
3, divide the work thin, overstaffed, employee the cost consciousness is weak thin, can not feel the market pressure, cause business enterprise management of coordination cost lead high, the disadvantage manage the exaltation of the efficiency in the business enterprise, thus certainlying bring for the business enterprise low efficiency cost, and result in direct economy lose or human resource of serious waste, and really cause information exhaust and lose to some extent.
4, in the existing business enterprise cost management, since low cost is a main purpose, the economy becomes to decline the low cost and basic means, this kind of cost lower is to palliate the incurable origin, belong to decline a kind of low cost entry-level appearance, limit at the business enterprise inner part.But then consider to the supply and the sale links of the business enterprise not much, for the business enterprise exterior value chain is also to turn a blind eye, can not make the business enterprise acquire the overall development competition strategy, can't become the cost management method system of the system, lack the thinking of strategic management.
5, the funds manages the medium existence funds income cannot cover outlay, the funds indentation serious, the funds is transfer and is take up, the accounts receivable reside high not next, the bad 账 lose severity etc. problem, result in the funds cost rise.
6, parts of business enterprise governor because of seeking the bad benefits motives, such as private interest and the small group benefits...etc. to drive, adjust or draw up the cost data arbitrarily, really result in the cost information lose gradually serious.
Strengthen the measure of the business enterprise cost management
1, strengthen the cost idea, practice the whole member cost management.The whole cost the management activity of the business enterprise should guide the thought with the modern cost efficiency principle conduct and actions, toing know that the cost advantage obtain absolute unlimited in cost, should from management of height scoop out the cost to lower and obtain the potential of the performance.Want to be in time, overall provide the cost information toward manager, borrow to raise the employee to the understanding that cost manage, strengthen the cost idea.Pass the cost analysis, evaluate the manager's accomplishment, promote manager adopt to improve the measure.The modern business enterprise needs to be look for to decline the low cost method lately, the dint diagram avoids the occurrence of cost by the root, acquiring the better and economic performance for the business enterprise.
2, strengthen two foundation works.While is a foundation work that strengthens the cost management:Reasonable establishment original material, fuel, assistance material etc. the supplies expenses is certainly the sum;Strict sound calculate, the examination and supplies receives and dispatch to get to back the system;The sound product, yield, species, quantity, original material consume, the man-hour test frequently use etc. with equipments originality record;Build up the balance of accounts price system of the business enterprise inner part, to the material, product that internal and each section use and rent service provide mutually etc.s all press reasonable of the plan price balance of accounts.Two to strengthen the foundation work that cost check.If draw up the strict cost expenditure scope and standards;The exactitude divides the line various expenses boundary.Costing method etc. of the adoption adequacy.
3, economic responsibility system of the perfect cost management organization.(1)Build up science, reasonable cost management system.Establishment sound 1 has the management, the wealth meeting, supply, sale, produce, technique etc. section the representative director attend of the cost management group;Each related section also wants to provide with the part-time personnel, openning the exhibition such as statistics, test frequently, quality check, take care of, check, analyze etc. work.Want the professional knowledge to the cost the manager usually carries on the profession the training, the knowledge the renewal educate again, borrow with the exaltation the cost the management, develop to decline the low cost and vast path.(2)Economic responsibility system of the perfect cost management.One is to establish the cost management regulation system, manage such as various foundations, the cost controls system etc.;Two is an explicit economic responsibility of various cost, carry out the responsibility to the section or personal;Three is to practice the prize and punishment cashing note.
4, adopt the cost management method and meanses of modern science.(1)The cost management method and calculator managements of the adoption modern.The traditional cost management is just to plan, record the 账 and calculate the 账 passively.Under the condition of market economy, the cost management can't limit at the production line of the product, but analysis, the related and technical development situation analysis and the design of the products at the request of the market that the visual field extends the product forward;Extend the usage of the customer and maintain and handle backward.According to the request of the cost whole distance management, will involve the information source cost, technique cost, logistic cost, production cost, stock cost, the sale cost of the product, and maintain the cost and handle the cost to the customer etc. cost category.Should make use of to all se costs contentses strict, the meticulous science means carries on the management.Along with the complication that the business enterprise conducts the activity diversification and the management management, to the accuracy, time limited efficacy request that the information handle also more and more high, therefore, superiority that makes use of the calculator to carry on the cost management also obviously.(2)To grasp the good business enterprise cost manages a few works of link.The before the event wants to grasp the good cost estimate, the decision and cost plans the work;It to grasp the good cost control and check the work in the matter;The after the event wants to grasp the good cost to investigate and analytical work.(3)Grasp like lower the point work of the product cost, such as to main original material, supplies purchase practice the comparison shopping system, since low purchasing cost.(4)Raise the funds operation level.Want to open more sources of income and reduce e first, increase to accept the stanza to pay;Want to carry out to follow the management to the funds the next in order, strengthen the funds to adjust the degree and usage, attain particularly an appropriation, prevent°from the funds is transfer;The third wants that the enlargement accounts receivable urges to accept the strength, lowering to cope with the payment comparison, accelerating the payment to return;Lower the stock comparison, strengthen the stock management.Take up through the above measure decrease funds, excellent turn the funds structure, reasonable allotment funds, accelerate the financing, lower the money raising cost.
5, strengthen the strategic cost idea.The purpose of the modern cost management should with possibly little cost expenditure, acquire possibly many use values, thus in order to earning the profits to provide the possibly good foundation, thus raise the cost efficiency.Under the condition that economic environment takes place the upheaval, market competition to become excrescent vehemence, the cost advantage obtain for the existence of a business enterprise is to go to the pass important.Should pay attention to the trend of the whole market and rivals closely to discover the problem, adjust and change own strategic military tactics.From strengthenned the strategic cost management to set out, the business enterprise developped in the product, the design stage wanted the enlargement science and technology content devotion, passing to reorganize the production process to avoid the otiose production link, carrying on the management to the product whole life cycle cost, carrying out the cost continuously sex lower, attaining the purpose of the cost control.
6, carry on the integration of the workflow, reduce the otiose division of labour.The business enterprise reduces the otiose stagnation at the time of the competitive advantage of the analytical oneself, make sure the target and missions of the business enterprise after, should reasonable organization production factor, canceling with this not related link, reducing the otiose layer, make it at attain necessity of link, guaranteeing that the necessary link operates unimpeded and valid.
7, adopt the valid measure, insure the usefulness of the cost information.The government section needs to emphasize to chase this pass of the good cost expenditure scope specially first, strengthenning to enforce the law the strength.Establish of system, the key lies in the implementation and carries out, only attaining the method to depend on and break the law to investigate, enforce the law necessarily necessarily necessarily strict, then can turn round the social bad moral atmosphere, expand the sense of right.The next in order want to reform the wealth meeting personnel the management system, practice the accountancy's independent system.Want to raise the business enterprise occupation morals cultivated manners of the governor and accountant moreover, strengthen the legal system consciousness and the morals self-discipline consciousnesses, keep the occupation conscience, thus guarantee the reliability of accountancy's information.
All of any cost management methods are not inflexible, it will change continuously with the development of the society and the variety of the environments.So, want to study the cost management method with the idea of the development, the continuously creative cost management method, with the orientation the demand that situation develop.