外文翻譯--作業(yè)成本法對(duì)質(zhì)量管理的改進(jìn)（節(jié)選）

1、<p>　　2000單詞，1萬(wàn)英文字符，3400漢字</p><p>　　出處:J. Michalska, D. Szewieczek. The improvement of the quality management by the activity-based costing[J].Journal of achievements in materials and manufacturing engi

2、neering,2007,3:91-94 </p><p><b>　　外文文獻(xiàn)翻譯 </b></p><p>　　The improvement of the quality management by the activity-based costing</p><p>　　Introduction </p><p>

3、;　　At present, in every company the most important criterion of activity’s estimation is profit, it means the relation of costs, which the company carried to produce the goods or to execute the services to the price, whi

4、ch was obtained for offered goods or services. So more and more attention is taken to the most precise calculations of costs in every branch of a company, and also quality costs. Thanks to correct recognition and naming

5、of costs it is carried out the detailed analyze of a company, w</p><p>　　Activity-based costing </p><p>　　Activity-based costing is not a popular method of costs’ calculation in Poland yet. Up t

6、o now, a large part of firms only use the traditional costs’ systems e.g. generic system, as demand the obligatory reporting. Companies create additional accounts, so called beyond balance sheet on which they register se

7、lected costs according to their needs, and calculation reduces to using the little precise keys of partition. Activity-based costing has special usage to calculation of real cost of individual</p><p>　　Activ

8、ity-based costing is different from the traditional cost system. </p><p>　　The essence of activity-based costing in contrast to traditional methods of accountancy is analysis which processes and activities t

9、ake place in a company, from which supplies they profit it means what causes occurrence of activity and consumption of supplies and how many activities and supplies are used up by each cost objects products, customers, d

10、istribution channels, functions. However, activity-based costing through delivering the information about customers’ costs, distribution channels an</p><p>　　Activity-based costing (ABC) method concentrates

11、attention on activities and processes, so on the basic element of organizational reality. The enterprise receives from the environment different supplies and in result of executed activities transforms the supplies in pr

12、oducts services, which delivers to the environment, in return obtaining definite funds. So the enterprise can not realize even the easiest activities without utilization of supplies, so without carrying on expenses. <

13、/p><p>　　Simultaneously, having limited supplies, one from elementary and the most important criterions of undertaking the decision should be obtaining the maximum effects at minimum carried costs. In the face

14、of this, the basic manner of rational management is lowering carried costs, and this aim can not be realized without the suitable costs account. Standard costs’ account calculates indirect costs on production by contract

15、ual accounting keys, basing as a rule on one of components of direct costs eg. </p><p>　　So, according to foundations of activity-based costing: </p><p>　　activity of every firm should be unders

16、tood as the set of activities, </p><p>　　the basic reasons of realization of activities are the customers of the enterprise—the activities are undertaken in the aim of satisfaction their needs. Satisfaction

17、 of demand, notified by buyers, demand the realizations of definite activities in the aim of production and delivering the products on the market. </p><p>　　costs in the company come into being in the result

18、 of realization of activities. Costs are recognized as the result of executed activities, not their reason. </p><p>　　Activity-based costing model Model of activity-based costing is built on two basic perspe

19、ctives: costs’ perspective, and processes’ perspective. In the Centre of attention are executed activities </p><p>　　Basic categories in the model of activity-based costing ABC are the following terms: </

20、p><p>　　costs’ objects. Cost object should be understood as something, why costs are gathered and counted. Costs’ objects can be any customers, products, services, contracts, undertakings or other individual wo

21、rk, which cost we want to determine. Standard costs’ objects are products and services. Carriers of activities’ costs serve to assign activities’ costs to costs’ objects. The most important cost’s object in activity-base

22、d costing is a product. The manner of defining costs’ objects depends on the a</p><p>　　activity. Costs of activities are qualified by attribution of supplies to activities by means of carriers of supplies’

23、costs. Activity should be understood as repeatable, homogeneous or similar event and activities executed in aim of realization of definite economic function and causing rising of costs. </p><p>　　process, sh

24、ould be understood as sequence of activities realized in aim of receipt the definite final effect .</p><p>　　supplies. Qualification of supplies is defined as economic component used or used up during realiz

25、ation of activities. Salaries and materials can be example of supplies used to realization of activities. </p><p>　　carriers of supplies’ costs. Qualification of costs executed in a company’s activities, tak

26、es place through assigning to specified activities the definite supplies, according to degree of demand of activities on supplies. Relations among activities and supplies are so-called carriers of supplies’ costs, called

27、 also accounting keys of the first degree. Carrier of supplies’ costs is a measure of quantity of supplies used by a given activity. It simply expresses the degree of activities on concrete</p><p>　　carriers

28、 of activities’ costs. Fixing of costs of objects’ costs, determining one of the basic aims of using the activity-based costing system ABC in a company, takes place in a way of carriaging the suitable part of pool of act

29、ivities’ costs on specified costs’ objects. It has been executed by means of carriers of activities’ costs, also called as accounting keys of the second degree. Carrier of activities’ costs is a measure of degree of dema

30、nd of costs’ objects on realization of the definite </p><p>　　carrier of costs of given activities should be the size of the most strongly correlate with its costs it means with the pool of costs, ?carrier o

31、f activities’ costs should express the degree of demand of the concrete costs’ object on a given activity, </p><p>　　carrier of activities’ costs should explain the reason of costs’ formation, </p>&l

32、t;p>　　carrier of activities’ costs should be understood and easy to measure. In identifying and choosing the carriers of activities’ costs, it should be qualified the place of activity in hierarchy of activities, whic

33、h describes, in which manner activity is used by costs’ object or other action. Some hierarchies of activities describe costs’ object, which uses activity, and also character of its utilization</p><p>　　Own

34、research </p><p>　　Own research were carried out in one of the coal mines in the Silesian Region. Investigations contain the analysis of costs by means of activity-based costing method ABC on the base of bas

35、ic costs and one of basic processes it means mechanical processing of coal. Thanks to this method it can be executed the estimation of activities in the face of costs, what permits on improvement of processes occurred in

36、 the company and minimalizing of costs occurred during production. </p><p>　　Investigations in the selected coal mine contained analysis of costs by means of activity-based costing method ABC on the base of

37、statistics of basic costs and one of basic processes it means - mechanical processing of coal. </p><p>　　To do the activity-based costing in a good way it should be proceed like this, that in the first place

38、 it should determine basic activities having influence on the realization of product, and in the second place to break basic activities on more detailed. It gives 18 of basic activities having direct and indirect influen

39、ce on the extraction of raw material, which is coal. The unit determining the scale of these activities on costs carried by mines is a price in polish zloty for one ton (PLN/t). </p><p>　　Having definite cos

40、ts of basic activities we can pass to detailed analysis of activities which are part of them. The essential basic activity is mechanical processing of coal. It can be divided on 15 activities which are part of it. </p

41、><p>　　Every activity undertaken during the mechanical processing of coal contains in own cost such supplies as: salaries, materials, energy, amortization, repairs, other costs </p><p>　　Thanks to

42、breaking up the activities on supplies, it can be executed more detailed analysis of all activities occurred in this process and carried out costs. It can be compared the usage of supplies in dependence on activities whi

43、ch are undertaken, what is very helpful in detecting the useless costs. Such breaking of costs on activities, and then on supplies is the most detailed analysis of costs, and the most exact and reliable. </p><

44、p>　　To carry out the analysis more exactly one of the basic processes, which is mechanical processing of coal became divided to detailed activities and supplies necessary to realization of these activities. It made po

45、ssible the introduction with all process of coal extraction. It permits also on detection the places, in which organization carries the useless costs and permits on detection the activities, which have the most essential

46、 influence on a quality and cost of extraction. </p><p>　　5. Conclusions </p><p>　　Realization of activity-based costing permits on very detailed acquaintance with costs of undertaken activities

47、 in a company. It makes possible monitoring of carried costs and estimation their influence on all production process. It permits to eliminate these places in organization where carried costs are useless or do not give t

48、he desirable effect. </p><p>　　Own research clearly showed, that very essential is breaking activities’ costs as detailed as possible. Essential thing is to divide activities first on more general, and then

49、on more and more detailed. Amount of costs carried on activities univocally showed, which are very essential for all process of coal extraction, and which are less essential, but simultaneously pointed, that there are bi

50、g reserves for elimination of costs. </p><p>　　Method of activity-based costing permits on more efficient monitoring of costs which are carried by a company on producing a product and on the quality manageme

51、nt system, than the traditional methods of costs’ analysis. </p><p><b>　　譯文: </b></p><p>　　作業(yè)成本法對(duì)質(zhì)量管理的改進(jìn)</p><p><b>　　1.介紹 </b></p><p>　　目前,

52、對(duì)每一家公司最重要的業(yè)績(jī)?cè)u(píng)價(jià)標(biāo)準(zhǔn)是利潤(rùn),利潤(rùn)意味收入與成本的關(guān)系。成本是公司生產(chǎn)商品或者提供服務(wù),收入通過(guò)提供商品或服務(wù)獲得。所以在公司的每一個(gè)領(lǐng)域,精確地的成本計(jì)算方法和質(zhì)量成本受到越來(lái)越多的關(guān)注,對(duì)一家公司進(jìn)行詳細(xì)的分析得益于對(duì)成本正確地認(rèn)識(shí)和命名,因?yàn)檎_地認(rèn)識(shí)和命名成本使得對(duì)活動(dòng)進(jìn)行大范圍的改進(jìn)和預(yù)防成為可能。這個(gè)分析許可可以檢測(cè)企業(yè)中那些帶來(lái)成本卻對(duì)整個(gè)企業(yè)的有效性和質(zhì)量不具影響力的地方。它同樣使鑒定那些擴(kuò)大支出能顯著提高有效

53、性的地方成為可能。企業(yè)管理越來(lái)越頻繁和有效地利用成本改進(jìn)和對(duì)他們自己所擁有的質(zhì)量管理體系進(jìn)行監(jiān)控。這些方法中的一種可允許一家公司擁有成本分析資格的就是作業(yè)成本法。 2、作業(yè)成本法 </p><p>　　作業(yè)成本法在波蘭的成本法中并不是一種著名的方法。到目前為止,大部分的公司只使用傳統(tǒng)的成本系統(tǒng),例如需要強(qiáng)制性報(bào)告的通用系統(tǒng)。公司建立額外的賬戶,所謂的資產(chǎn)負(fù)債賬外,是按他們的需要選定一些成本項(xiàng)進(jìn)行登記,以使用少量精

54、確關(guān)鍵詞的分區(qū)法將計(jì)算量減少。作業(yè)成本法有特殊的用途以計(jì)算個(gè)別產(chǎn)品的實(shí)際成本。作業(yè)成本法也同樣適用于質(zhì)量成本賬戶。 </p><p>　　作業(yè)成本法不同于傳統(tǒng)成本系統(tǒng)。 </p><p>　　不同于傳統(tǒng)的會(huì)計(jì)方法,作業(yè)成本法的本質(zhì)是對(duì)公司里發(fā)生的業(yè)務(wù)和程序進(jìn)行分析,他們從中獲利(它意味著導(dǎo)致活動(dòng)發(fā)生和用品消費(fèi)的某些原因)并且每項(xiàng)成本上升都要耗費(fèi)許多活動(dòng)和用品(產(chǎn)品,客戶,銷售渠道,功能)。

55、然而,作業(yè)成本法通過(guò)客戶信息、分銷渠道來(lái)提供成本,并且首先在一個(gè)公司的成本運(yùn)行過(guò)程才能成為現(xiàn)代化管理制度。管理系統(tǒng)以過(guò)程為基礎(chǔ),而不是傳統(tǒng)角度上的分級(jí)功能區(qū)、部門和組織單元。 </p><p>　　作業(yè)成本法將注意力集中在作業(yè)和過(guò)程等組織上的較為現(xiàn)實(shí)的基本要素。企業(yè)從不同的環(huán)境接受和執(zhí)行活動(dòng)結(jié)果會(huì)轉(zhuǎn)化為產(chǎn)品(服務(wù))的供應(yīng),它提供給環(huán)境,會(huì)獲得一定的資金回報(bào)。因此,企業(yè)不能意識(shí)到即使最簡(jiǎn)單的無(wú)可利用物品的活動(dòng)不能進(jìn)

56、行成本核算。同時(shí),在有限供應(yīng)的條件下,比較基本的是判斷企業(yè)決定是否合理最重要的標(biāo)準(zhǔn)是用最少的成本取得最大的效果。面對(duì)這種情況,合理管理的基本方式是通過(guò)降低成本,而在沒(méi)有合適的成本賬戶的情況下,這一目標(biāo)不能被意識(shí)到。合同會(huì)計(jì)的關(guān)鍵點(diǎn)是標(biāo)準(zhǔn)成本賬戶計(jì)算生產(chǎn)上的間接費(fèi)用,通常以構(gòu)成直接費(fèi)用中的一部分費(fèi)用為基礎(chǔ)(如人工工時(shí)和機(jī)器工時(shí))。根據(jù)接受關(guān)鍵的相同的間接成本可以按照不同的比例被添加到每一件商品中去和為相同的產(chǎn)品接受不同的個(gè)體成本?；谙嗤?/p>

57、的給定數(shù)據(jù),作業(yè)成本法以不同的方式來(lái)對(duì)待總成本。執(zhí)行的企業(yè)活動(dòng),但沒(méi)有產(chǎn)生任何產(chǎn)品或服務(wù)是引起成本發(fā)生的直接因素。只有通過(guò)作業(yè),企業(yè)的成本對(duì)象才能正確地被確定價(jià)格。這些對(duì)象可以是:產(chǎn)品(服務(wù))、客戶、銷售渠道、市場(chǎng)細(xì)分。資源(成本)被歸為一定的作業(yè)以及有關(guān)作業(yè)的在產(chǎn)品或服務(wù)或其他成本對(duì)象上的成本計(jì)算與作業(yè)的效用成比例。 </p><p>　　因此,根據(jù)作業(yè)成本法的基礎(chǔ): </p><p>

58、　　每個(gè)企業(yè)的作業(yè)都應(yīng)被理解為一系列的作業(yè)庫(kù)。 </p><p>　　認(rèn)識(shí)作業(yè)的根本原因在于企業(yè)的客戶??作業(yè)被承擔(dān)的目的是為滿足他們的需要。對(duì)需求的滿足度從買方處得到告知,要求實(shí)現(xiàn)的明確的目標(biāo)是在市場(chǎng)上生產(chǎn)和銷售的產(chǎn)品取得客戶的滿意。</p><p>　　公司中成本的形成將導(dǎo)致作業(yè)的實(shí)現(xiàn)。成本是執(zhí)行活動(dòng)的結(jié)果,而不是原因。 </p><p>　　3、作業(yè)成本法模型

59、 </p><p>　　作業(yè)成本法模型是建立在兩種基本的角度:成本角度和過(guò)程角度。人們的關(guān)注集中在執(zhí)行活動(dòng)上。 </p><p>　　作業(yè)成本法模型中基本范疇是以下條款: </p><p>　　成本對(duì)象。成本對(duì)象應(yīng)被理解為一些東西,如為什么成本會(huì)被人收集和計(jì)算。成本對(duì)象可以是任何客戶、產(chǎn)品、服務(wù)、合同、事業(yè)或其他個(gè)人工作等需要花費(fèi)我們想要的東西來(lái)確定的。標(biāo)準(zhǔn)成本的對(duì)

60、象是產(chǎn)品和服務(wù)。作業(yè)成本的載體是為成本的分配到成本的對(duì)象服務(wù)的。作業(yè)成本法中最重要的成本對(duì)象是產(chǎn)品。定義成本對(duì)象的方式取決于實(shí)現(xiàn)作業(yè)成本法的目標(biāo)。以戰(zhàn)略目標(biāo)的實(shí)現(xiàn)為例,成本目標(biāo)會(huì)定義在產(chǎn)品系列層面,并進(jìn)一步根據(jù)銷售的客戶種類或者區(qū)域細(xì)分。為了達(dá)到降低成本的需求和擴(kuò)大經(jīng)濟(jì)活動(dòng)的實(shí)效性,企業(yè)的注意力應(yīng)該集中在作業(yè)上,因?yàn)樗鼈兪亲罨镜某杀緦?duì)象。 </p><p>　　作業(yè)。作業(yè)成本提供給作業(yè)的條件歸因于供應(yīng)商提供的物

61、資成本。我們應(yīng)該重復(fù)的去了解作業(yè)類似的情況,實(shí)施作業(yè)成本法的目的是為了實(shí)現(xiàn)明確的經(jīng)濟(jì)作用,使得成本上升。 </p><p>　　過(guò)程。應(yīng)該被理解為以收到明確的最終效果為目標(biāo)來(lái)認(rèn)識(shí)作業(yè)的序列。 </p><p>　　供應(yīng)品。供應(yīng)品的資格被定義為經(jīng)濟(jì)組件在實(shí)現(xiàn)作業(yè)的過(guò)程中被使用或消耗盡。工資和材料就是常常實(shí)現(xiàn)作業(yè)的供應(yīng)品。 </p><p>　　供應(yīng)商提供的物資成本。企

62、業(yè)實(shí)施作業(yè)成本法的條件的發(fā)生通過(guò)分配明確的供給給具體的作業(yè)中,根據(jù)作業(yè)供給要求的程度。作業(yè)和供應(yīng)品之間的關(guān)系就是所謂的供應(yīng)商提供的物資成本,也被認(rèn)為是會(huì)計(jì)中最高等級(jí)的關(guān)鍵要素。供應(yīng)商提供的物資成本是一種計(jì)量供應(yīng)品使用于某一作業(yè)的方法。它只是表示有形的供應(yīng)品在作業(yè)中的使用程度。供應(yīng)商提供的物資成本分配各種供應(yīng)品,表達(dá)了在作業(yè)中,應(yīng)根據(jù)作業(yè)的種類來(lái)分配合適的物資成本。用這種方式每項(xiàng)作業(yè)都會(huì)產(chǎn)生所謂的成本庫(kù)。作業(yè)成本庫(kù)累計(jì)的所有成本組成部分都

63、帶有實(shí)現(xiàn)和表達(dá)全部成本費(fèi)用的特性。 </p><p>　　供應(yīng)商提供的作業(yè)成本。成本對(duì)象成本的固定,確定了其中一個(gè)在企業(yè)中運(yùn)用作業(yè)成本系統(tǒng)的基本目標(biāo),其發(fā)生的運(yùn)行方式適合于作業(yè)成本范圍內(nèi)關(guān)于具體成本對(duì)象的部分。它的實(shí)施歸因于供應(yīng)商提供的作業(yè)成本,也被稱為會(huì)計(jì)中第二等級(jí)的關(guān)鍵要素。供應(yīng)商提供的作業(yè)成本是一種計(jì)量在實(shí)現(xiàn)明確作業(yè)上成本對(duì)象的需求程度的方法。在選擇一種因?yàn)楣?yīng)商提供的作業(yè)成本而變成具有認(rèn)識(shí)度的參數(shù),一些基

64、本條件的認(rèn)識(shí)應(yīng)該被牢記: </p><p>　　作業(yè)給予供應(yīng)商的費(fèi)用比例很大程度上與作業(yè)成本有關(guān)(意思就說(shuō)包括在成本的范圍里), </p><p>　　供應(yīng)商提供的作業(yè)成本在給定的作業(yè)范圍內(nèi)應(yīng)該表現(xiàn)出對(duì)具體的成本對(duì)象的需求程度, ?供應(yīng)商提供的作業(yè)成本應(yīng)該說(shuō)明成本形成的理由, </p><p>　　供應(yīng)商提供的作業(yè)成本應(yīng)該被理解和易被測(cè)量。認(rèn)識(shí)并選擇供應(yīng)商提供的作業(yè)

65、成本,作業(yè)分級(jí)結(jié)構(gòu)被限制在作業(yè)方式應(yīng)該被利用在成本對(duì)象或者別的行為上。一些作業(yè)層次利用作業(yè),也可以利用作業(yè)的特征來(lái)確定成本對(duì)象。 </p><p><b>　　4、自己的研究 </b></p><p>　　我們自己的研究在西里西亞地區(qū)的一個(gè)煤礦展開。調(diào)查包含成本分析通過(guò)作業(yè)成本法以基本成本和一項(xiàng)用機(jī)械加工煤的基本過(guò)程為基礎(chǔ)。由于該方法在面臨成本的情況下用于執(zhí)行對(duì)作業(yè)的

66、估計(jì),那種允許在企業(yè)中實(shí)施改善程序以及在生產(chǎn)中降低成本。 </p><p>　　調(diào)查中包含了選定煤礦的成本分析,其作業(yè)成本法是以基本成本的數(shù)據(jù)以及其中一個(gè)基本程序?yàn)榛A(chǔ),也就是說(shuō)—機(jī)器加工過(guò)的煤。 </p><p>　　要做好作業(yè)成本法的方法,應(yīng)該像這樣進(jìn)行,首先應(yīng)確定對(duì)產(chǎn)品的實(shí)現(xiàn)具有基本影響力的基本作業(yè),第二能夠更詳細(xì)地實(shí)施基本作業(yè)。這讓18種基本作業(yè)在原材料煤的開采上具有直接或間接地影

67、響力。單位確定這些規(guī)模的作業(yè)在煤礦進(jìn)行的成本核算的價(jià)格是在波蘭為一噸一茲羅提(茲羅提/噸)。 </p><p>　　要明確基本作業(yè)的成本我們可以傳遞其中的一部分作業(yè)的詳細(xì)分析。必要的基本作業(yè)是煤炭機(jī)械加工。其中的一部分作業(yè)可以具體劃分成15種。 </p><p>　　在機(jī)械加工煤的過(guò)程中每項(xiàng)作業(yè)的進(jìn)行都包含了自身的成本比如說(shuō)供應(yīng)品: 薪金, ?材料, 能源, 攤銷, 修理, 其它成本。 &

68、lt;/p><p>　　由于作業(yè)在供給上的分層,這個(gè)能夠進(jìn)一步對(duì)整個(gè)作業(yè)過(guò)程進(jìn)行分析以及制定其成本。在進(jìn)行作業(yè)上能比較獨(dú)立供給的用法,這個(gè)對(duì)發(fā)現(xiàn)無(wú)效成本很有幫助。這種對(duì)作業(yè)成本的突破和對(duì)供應(yīng)品成本更詳細(xì)的分析是最準(zhǔn)確和可靠的。 </p><p>　　作業(yè)成本法是一種比傳統(tǒng)成本法更準(zhǔn)確、更有效的方法。作業(yè)成本計(jì)算方法用更詳細(xì)的方式對(duì)待作業(yè)成本,比如允許對(duì)作業(yè)成本進(jìn)行具體分析。然而傳統(tǒng)成本法是非常

69、一般的方法,在選定的諸如煤礦大公司里一般不允許使用這種效率性不高的方法。 </p><p>　　為了對(duì)基礎(chǔ)流程之一進(jìn)行更準(zhǔn)確的分析,即將煤炭機(jī)械加工過(guò)程劃分為詳細(xì)作業(yè)及必要的供應(yīng)品來(lái)實(shí)現(xiàn)這些作業(yè)。它為引進(jìn)所有的煤炭開采過(guò)程提供了可能。它也允許檢測(cè)組織帶來(lái)的無(wú)用的成本和對(duì)質(zhì)量和成本開采具有重要影響力的作業(yè)。 </p><p><b>　　5、結(jié)論 </b></p&

70、gt;<p>　　實(shí)現(xiàn)作業(yè)成本法需要進(jìn)一步地熟悉公司的作業(yè)成本核算。該方法的進(jìn)行使成本的檢測(cè)和估計(jì)他們對(duì)所有生產(chǎn)過(guò)程的影響成為可能。它允許消除組織中某些地方帶有的無(wú)用的或不會(huì)帶來(lái)理想效果的成本。 </p><p>　　我們自己的研究清楚地表明,盡可能詳細(xì)地實(shí)施作業(yè)成本是非常必要的。關(guān)鍵的是通常第一步要對(duì)作業(yè)進(jìn)行劃分,而且越詳細(xì)越好。作業(yè)成本量明確顯示出,作業(yè)成本量對(duì)開采煤礦的整個(gè)過(guò)程很重要,但是同時(shí)