搜索
本科生毕业设计（论文）外文原文及译文所在系管理系学生姓名专业财务管理班级学号指导教师2014年6月外文原文及译文1CostControlRogerJ.AbiNaderReferenceforBusiness，EncyclopediaofBusiness,2nded.Costcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastrestrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.CooperandKaplanin1987inanarticleentitledhowcostaccountingsystematicallydistortsproductcostsarticleforthefirsttimeputforwardthetheoryofcostdrivers(costdriver,costofdrivingfactor)ofthatcost,inessence,isafunctionofavarietyofindependentorinteractionoffactors(independentvariable)worktogethertodrivetheresults.Sowhatexactlyiswhatfactorsdrivethecostorthecostofmotivewhich?Traditionally,thevolumeofbusiness(suchasyield)astheonlycostdriver(independentvariable),atleastthatitscostallocationplaysadecisiveroleinrestrictingaside,regardlessofotherfactors(motivation).Inaccordancewiththefullcostofthiscostdriver,theenterpriseisdividedintovariablecostsandfixedcostsofthetwocategories.Basedonthisunderstanding,suchastheamountofprincipalandinterestanalysisanddependentontheproductionofflexiblebudgeting,costmanagementinthespecificapplication.Althoughthismaywellbeaneffectivecostmanagementideas.However,thebusinessvolumeisnottheonlyfactorofthedrivecost.InaccordancewiththeCooperandKaplan'ssuccessfulactiontheory,costdriverscanbesummarizedintofivecategories:numberofmotives,batchmotivation,productmotivation,processingmotivation,factoriesmotivation.Fromthisperspective,weshouldbeonthebasisofanalysisofvariouscostdrivers,openingupandfindingnewwaystocontrolcosts.Forexample,accordingtotheactivity-basedcosting(ABCmethod-ActivityBasedCosting)analysisofcostdrivers,thecostofdoingbusinesscanbedividedintothegroundsofthevolumeofbusinessmotivationdrivenbyshort-termvariablecosts(suchasdirectmaterials,directlabor,etc.)andbytheamountofworkmotivationdrivelong-termvariablecosts(mainlyavarietyof西安交通大学城市学院本科毕业设计（论文）2indirectcosts).Basedonthisunderstanding,maywishtoconsiderthemoderatescaleofoperationtoeffectivelycontrolcostsintheenterprisecostmanagement,usuallyalargerscaleisrelativelysmallinscaleismoreconducivetoreducingtheunitcostoftheproduct.Suchasprocurementexpensesnotsimplybypurchasingthenumberofconstraints,andprocurementnumberoftimes,alargenumberofprocurementcanreduceunitprocurementcosts;marketingexpensesisnotsimplybysalesvolumeconstraints,andsalesbatch,alargenumberofsalescanreducetheunitproducttheburdenofmarketingcosts.Suchproblems,ifweanalyzetherelationshipbetweenthemotivation(independentvariable)andcost(dependentvariable),toestablishaspecificmodelofthecostfunction,youcanfurtheruseofmathematicalmethodstodeterminetheoptimaleconomicscale.Optimalorderquantitydecisionmodeldescribedinthemanagementaccountingisaspecificexampleinthisregard.Canbefoundbyfurtheranalysis,inadditiontoobjectivefactorsdrivecosts,thecostofdoingbusinesswillbedrivenbythehumansubjectivefactors,thecostfunctioncanbeexpressedasfollows:cost=f(objective,subjectivemotives).Preciselybecausepeoplehavethegreatestinitiative,artificialsubjectivemotivationshouldalsodrivethecostofdoingbusinessisanimportantfactor.Forexample,workers'awarenessofcostmanagement,theoverallqualityofcollectiveconsciousness,theawarenessofthestatusofcorporateownership,workattitudeandsenseofresponsibilitybetweenworkersandbetweenworkersandtheleadership,interpersonalskills,aresubjectivefactorsthataffectthelevelofthecostofdoingbusiness,andthuscanberegardedasacost-drivenfactors.Fromacostcontrolpointofview,theartificialsubjectivemotivationhastremendouspotential.Thepracticeshowsthatthecostcenterresponsibilityaccounting,controllablecosts,responsibilityforcostanalysis,positiveandpracticalsignificanceforimprovingthemanagementofbusinesscosts.Costofsubjectivemotivationresearchandanalysiscanbefurtherinspiredbytheenterprisecostmanagement,newideas,newconcepts.Forexample:(1)costcontrolawarenessaspartofcorporateculture.Eliminatetheerrorthinkingthatthecostscannotbefurtherreducedandtheentirestafftrainingandeducationrequirementsofenterprisemanagersatalllevelsandallstafffullyawareofthepotentialtoreducethecostofdoingbusinessisnostudyendless,everyonecopewiththecostmanagementandcontrolhaveenoughattention.(2)theformationofworkerswithintheenterpriseawarenessofdemocracyandself-management.Thedailycostmanagement,andactiveuseofpsychology,外文原文及译文3sociology,socialpsychology,organizationalbehavior,researcheffortsintheworkers'codeofconduct,theintroductionofaninherentconstraintsandincentives.HumanneedsinaccordancewithbasichumanhierarchyofneedstheoryWesternpsychologistsSlovenian,fromlowertohighercanbedividedintofivelevels:physiologicalneeds,safetyneeds,socialneeds,esteemneeds,self-fulfillmentneeds.Theintroductionoftheinherentconstraintsandincentivestofocusontheneedsofthepeopleofthehighestlevel,itself-development,self-realization.Thismechanismishumanity'sself-mot