財務(wù)管理系統(tǒng)外文翻譯

1、<p><b>　　廣西工學院</b></p><p><b>　　畢業(yè)論文外文翻譯</b></p><p>　　院 別 財經(jīng)學院 </p><p>　　專 業(yè) 財務(wù)管理 </p><p>　　班 級 財務(wù)083班

2、</p><p>　　學 號 200800706093 </p><p>　　姓 名 王曉婷 </p><p>　　指導教師 甘 平 </p><p>　　2011 年 4 月 13 日</p><p>　　A Financial Co

3、ntrol System that Focuses on Improvement and Success</p><p>　　Of course, we are not saying that businesses should ignore prudent controls over their cash drawer. The point is that focusing on small component

4、s while not knowing how much cash is tied up in receivables does not represent a control system that recognizes priorities and risk. Focusing solely on the rote and mundane does little to improve your overall financial p

5、erformance. Financial control systems shouldn’t just be about compliance, they should be about continually improving key aspects of the</p><p>　　Regularly reviewing and improving the overall capital structur

6、e.</p><p>　　Using a capital plan to minimize the cost of capital while strengthening the Debt/Equity position.</p><p>　　Managing working capital so excessive inventories and receivables do not s

7、ap financial resources.</p><p>　　Ensuring proper calculations and scenarios are explored while making debt/investment or leasing decisions.</p><p>　　Maximizing returns while minimizing costs for

8、 cash and merchant accounts.</p><p>　　A control system of well-defined processes is not only about control or compliance, it is also about consistently striving to do a little better. Control systems that ar

9、e designed only to achieve compliance are doing the bare minimum, and they represent a missed opportunity to gain improvement and a competitive edge. And that should be enough reason for any size and type of company to t

10、hink about using a continual improving process approach to creating a financial internal control system. Sox is</p><p>　　Financial control of projects </p><p><b>　　Purpose: </b></

11、p><p>　　Established and effective cost control systems and procedures, understood and adopted by all members of the project team, entail less effort than ‘crisis management’ and will release management effort t

12、o other areas of the project.</p><p>　　Fitness for purpose checklist: </p><p>　　The prime objective of the government’s procurement policy is to achieve best VFM. </p><p>　　To exerc

13、ise financial/cost control, project sponsors need to review and act on the best and most appropriate cost information. This means that they should receive regular, consistent and accurate cost reports that are both compr

14、ehensive in detail and presented in a manner that permits easy understanding of both status and trends. Reports need to be tailored to suit the individual needs of each project and should always be presented to give a co

15、mparison of the present position with the control es</p><p>　　Reports to project sponsors normally give only the status of the project overall. But sponsors will on occasion need to monitor costs against a s

16、pecific cost centre in more detail. The typical contents of a cost report are given in Annex A.</p><p>　　Tables of figures are essential, but for rapid understanding and analysis of trends some graphs are he

17、lpful. </p><p>　　Suggested content:</p><p>　　The following aspects should be addressed in a financial report (rather than repeating detailed information available in earlier reports, later repor

18、ts can summarise the key points and cross refer to the relevant earlier reports):</p><p>　　development of budget</p><p>　　original authorised budget</p><p>　　new budget authorisatio

19、ns (giving justification for changes)</p><p>　　current authorised budget</p><p>　　expenditure to date</p><p>　　(Each section on budgets and expenditure should address the original b

20、ase estimates and risk allowances for each element)</p><p>　　commitments</p><p>　　agreed variations (giving justification for variations)</p><p>　　potential/expected claims or dispu

21、tes awaiting resolution (if the project is going well, this area should be small)</p><p>　　commitments required to complete</p><p>　　orders yet to be placed</p><p>　　variations pend

22、ing</p><p>　　future changes anticipated.</p><p>　　Each of the following cost elements should be covered:</p><p>　　in-house costs and expenses (including all central support services

23、, administration, overheads etc)</p><p>　　consultancy fees and expenses (design, feasibility, client advice, legal, construction management, site supervision etc)</p><p>　　land costs</p>

24、<p>　　way leaves and compensation</p><p>　　demolition and diversion of existing facilities</p><p>　　new construction or refurbishment costs</p><p>　　operating costs</p>

25、<p>　　maintenance costs</p><p>　　disposal costs</p><p>　　insurance costs</p><p>　　all other costs relating to the project not listed above.</p><p>　　All prices nee

26、d to be discounted to a common base.</p><p>　　Example of a cost summary report</p><p>　　Financial Control</p><p>　　Financial Control is a major contributory factor to business survi

27、val. For many managers, exercising effective financial control is, at best, seen as a mystery and, at worst, not even considered. Yet monitoring a small number of important figures can ensure that you retain complete and

28、 effective financial control.</p><p>　　Objectives</p><p>　　This section is intended to help you put in place that financial control: to ensure that you are estimating costs accurately and then k

29、eeping them under control; to ensure that you are charging and/or paying the right price; and to ensure that you can collect money owed to you and can pay your bills as they fall due. Its objectives are:</p><p

30、>　　to demonstrate how effective financial control assists in the management of the organisation in which you work; </p><p>　　to show that control can be achieved through simple documentation; and, </p&

31、gt;<p>　　to suggest financial indicators for inclusion in your strategic objectives.</p><p>　　1 Achieving Control</p><p>　　Good financial results will not arise by happy accident! They wi

32、ll arise by realistic planning and tight control over expenses. Remember that profit is the comparatively small difference between two large numbers: sales and costs. A relatively small change in either costs or sales, t

33、herefore, has a disproportionate effect on profit.</p><p>　　You must watch your costs/prices and margins very carefully at all times since small changes in any of these areas can lead to substantial changes

34、in net profit. Control can then be exercised by comparing actual performance with budget. To do this, you will need to produce:</p><p>　　a financial plan, agreed as being achievable by all concerned; and, &l

35、t;/p><p>　　some means of monitoring performance against the plan.</p><p>　　Since there will always be differences between the actual and the plan, you need some form of control. Beyond a certain or

36、ganisational size, control can only be exercised by delegation; the human aspect of control is, therefore, important.</p><p>　　Why keep records?</p><p>　　Accurate record keeping is required if y

37、ou are to be effective in monitoring performance against budget. Other reasons why you will need to keep accurate records are:</p><p>　　there is a legal obligation to do so; </p><p>　　any shareh

38、olders may want accounts; </p><p>　　the VAT inspectors will need them; </p><p>　　HM Revenue and Customs will require them; </p><p>　　potential suppliers may require them; </p>

39、<p>　　you will need to report accurate figures to your stakeholders; </p><p>　　you will need to identify areas of possible concern; and, </p><p>　　you will need to investigate and explain

40、 variances (under or overspends against your budget).</p><p>　　Accounting records will need to be detailed enough for you to be able to say at any one time what the financial position is; ie, how much cash i

41、s in the business or the budget? How much do you owe? How much is owed to you? How big is the overdraft (or overspend)? How long could bills be paid for if cash stopped flowing in? What is the profit margin?</p>&

42、lt;p>　　Financial control will be poor if there are no clear objectives and a lack of knowledge of the basic information necessary to run a business or  department successfully. A lack of appreciation of the cash

43、needs for a given rate of activity and a tendency to assume that poor results stem from economic conditions or even bad luck will only exacerbate the situation.</p><p>　　Accounting centres</p><p&g

44、t;　　One way of delegating financial responsibility is to set up a system of accounting centres. Where businesses make a range of products, putting each into a different accounting centre makes it easier to determine whic

45、h of the products are profitable. Some costs (eg factory rent) are more difficult to allocate, so may be recorded in a holding account and then split between products. Indirect costs could be allocated by the proportion

46、of sales represented by each product (by volume or cost), by pro</p><p>　　This split will give an indication of the profitability of each product, but you should beware of ceasing sales of a particular produ

47、ct because of low profit or loss - the costs currently charged to that accounting centre would have to be redistributed among those remaining, so necessitating increased sales of those products.</p><p>　　The

48、re are four possible levels of financial responsibility with appropriate targets and control requirements:</p><p>　　revenue centre - staff only have responsibility for income (eg a sales department in a stor

49、e). Staff have sales targets against which income is measured and compared;</p><p>　　cost centre - staff have responsibility for keeping costs within set targets, but do not have to worry about where the mon

50、ey comes from (eg an NHS Trust department);</p><p>　　profit centre - staff have more responsibility and control and will agree targets of profitability and absolute levels of profit (eg a division within a l

51、arger company). Control is achieved through monitoring performance as measured by the profit and loss account (P&L); they are unable, however, to invest in new equipment; and,</p><p>　　investment centre

52、- the staff have authority over investments and the use of assets (eg a subsidiary company) although the holding company would typically need to approve major investment. Targets would focus on return on capital and cont

53、rol would be through monitoring performance measured by the complete accounts.</p><p>　　2 Management Information Systems</p><p>　　If your financial control is to be effective you need to regular

54、ly analyse your actual performance figures and compare them against the financial plan and, perhaps, performance of the business historically.</p><p>　　An easy way of comparing actuals and budgets is varianc

55、e analysis. Usually, only a few figures need to be watched regularly to achieve effective control. Using a computer-based spreadsheet will assist you with all your analysis requirements.</p><p>　　Having a su

56、itable management information system (MIS) is a prerequisite for effective monitoring. Although it might sound daunting, an MIS can be extremely simple. An MIS is simply a set of procedures set up by you and your staff t

57、o ensure that data about the business is collected, recorded, reported and evaluated quickly and efficiently. That information is then used to check the progress of the business and to control it effectively. For most sm

58、all businesses, there are likely only to be a few</p><p>　　Marketing monitoring - Are you achieving your sales targets, in terms of level of sales and market share? How full is your order book? Are customers

59、 paying the right price? </p><p>　　Production - How does the level of output compare with the level of sales? What is the percentage of rejects? How does the actual cost compare with the standard cost? </

60、p><p>　　Staff monitoring - Are they being effective? Are they satisfied and motivated? </p><p>　　Financial control - Are you meeting your financial targets?</p><p>　　You will need prop

61、er systems in place to ensure that:</p><p>　　You keep careful track of everything bought by the business, especially if the person ordering is not the person who pays the bills; </p><p>　　You re

62、cord everything sold by the business and that everything is properly invoiced, especially if the person doing the selling is not the person who raises the invoices or chases customers for payment; </p><p>　　

63、There is an effective stock control system which records incoming raw materials and compares them against purchase orders, monitors progress through the production stages (if appropriate) and records the dispatch of fini

64、shed goods; and, </p><p>　　All payments and receipts are recorded to ensure that bank balances and overdraft limits are kept within agreed levels.</p><p>　　Computerised accounting packages and s

65、preadsheets make it relatively straightforward to record data and present it in an easily understood format. It still requires discipline to ensure that the data is collected, but making an effort will be rewarded throug

66、h improved understanding of your business.</p><p>　　The key to an effective MIS is to ensure that you only monitor a small number of figures and that those figures relate back to the strategic objective

67、s and the operational objectives that you have set for your business. If other people need to see the figures, ensure that they get them speedily. If your system of financial control is to be successful, figures must be

68、quickly available after month end.</p><p>　　一個財務(wù)管理系統(tǒng)，該系統(tǒng)的改進與成功重點 </p><p>　　當然，我們并不是說，企業(yè)應(yīng)該忽視對他們的現(xiàn)金抽屜審慎控制。 重點是，集中于小部分，而不知多少現(xiàn)金綁在了應(yīng)收賬款并不代表一種控制系統(tǒng)，識別優(yōu)先事項和風險。 著眼于死記硬背和世俗完全沒有用于改善整體財務(wù)表現(xiàn)。 財務(wù)控制系統(tǒng)不應(yīng)僅僅是合規(guī)性，他

69、們應(yīng)該對不斷改善的財務(wù)運作等關(guān)鍵方面： </p><p>　　定期檢討及改善整體的資本結(jié)構(gòu)。 </p><p>　　利用資本計劃，以盡量減少資金成本，同時加強債務(wù)/股東權(quán)益的立場。 </p><p>　　營運資金管理等過度存貨和應(yīng)收款不SAP財務(wù)資源。 </p><p>　　確保適當?shù)挠嬎愫头桨高M行了探討，同時使債務(wù)/投資或出租的決定。 &l

70、t;/p><p>　　最大化回報，同時盡量減少現(xiàn)金和商家?guī)舻馁M用。 </p><p>　　一個確定的過程控制系統(tǒng)的完善也即將一貫努力做到不僅涉及控制或遵守，這是一個好一點 。 四，控制設(shè)計不僅是為了實現(xiàn)合規(guī)系統(tǒng)正在做的最低限度，他們代表了錯過機會獲得改善和競爭優(yōu)勢。 和應(yīng)為任何規(guī)模和類型的公司足夠的理由認為，大約用持續(xù)改進的過程方法來建立一個財務(wù)內(nèi)部控制制度。 紅襪是好的，但不斷改善，對所有

71、人都有好處。</p><p><b>　　財務(wù)控制項目 </b></p><p><b>　　目的： </b></p><p>　　建立和有效的成本控制制度和程序，理解和項目組全體成員通過，意味著更少的精力比'危機管理'和發(fā)布管理的努力將這個項目的其他領(lǐng)域。 </p><p><

72、;b>　　的目的清單： </b></p><p>　　政府的采購政策的首要目標是要達到最佳的VFM。 </p><p>　　行使財務(wù)/成本控制，項目發(fā)起人需要審查并采取行動的最佳和最適當?shù)某杀拘畔ⅰ?這意味著他們要接受定期的，一致的和準確的成本報告，既全面，詳細的方式，允許兩者狀況和趨勢的介紹很容易理解。 報告需要進行調(diào)整，以適應(yīng)每個項目的個別需要，應(yīng)始終將提交給一個有控

73、制的估計現(xiàn)在的位置比較。 </p><p>　　報告對項目發(fā)起人通常只給出該項目的整體狀態(tài)。 但是，贊助商將需要監(jiān)控的場合詳細針對一個特定的成本中心的成本。 一個典型的成本報告的內(nèi)容載于附件A </p><p>　　數(shù)字表是必不可少的，但對于快速理解和趨勢的分析一些圖是有益的。 </p><p><b>　　建議的內(nèi)容： </b></p&

74、gt;<p>　　應(yīng)從以下幾個方面加以解決的財務(wù)報告（而不是重復以前的報告中的詳細信息可用，后來的報道可以總結(jié)的重點和交叉參考有關(guān)以前的報告）： </p><p><b>　　發(fā)展預算 </b></p><p><b>　　原核定的預算 </b></p><p>　　新的預算授權(quán)（提供變更理由） </p

75、><p><b>　　目前核定預算 </b></p><p><b>　　迄今為止開支 </b></p><p>　?。繉︻A算和支出部分應(yīng)針對每個元素的原有基礎(chǔ)估計和風險津貼） </p><p><b>　　承諾 </b></p><p>　　同意變化（變

76、化給予的理由） </p><p>　　潛在/預期索賠或糾紛亟待解決（如果項目進展順利，這方面要?。?</p><p><b>　　需要完成的承諾 </b></p><p><b>　　訂單尚未被放置 </b></p><p><b>　　待變化 </b></p>

77、<p><b>　　未來變化的預期。 </b></p><p>　　以下各成本要素應(yīng)包括： </p><p>　　內(nèi)部成本和費用（包括所有中央支援服務(wù)，管理，費用等） </p><p>　　顧問費用及開支（設(shè)計，可行性，客戶咨詢，法律，施工管理，現(xiàn)場監(jiān)督等） </p><p><b>　　土地成本 &

78、lt;/b></p><p><b>　　葉和補償方式 </b></p><p>　　拆除現(xiàn)有設(shè)施和引水 </p><p><b>　　新建或翻新的費用 </b></p><p><b>　　經(jīng)營成本 </b></p><p><b>　

79、　維修費用 </b></p><p><b>　　處置費用 </b></p><p><b>　　保險費用 </b></p><p>　　所有以上未列出的有關(guān)該項目的其他費用。 </p><p>　　所有價格需折算為一個共同的基礎(chǔ)。 </p><p><b&

80、gt;　　示例費用匯總報告 </b></p><p><b>　　財務(wù)控制 </b></p><p>　　財務(wù)控制是一個重要的促成因素對企業(yè)的生存。 對于許多管理人員，行使有效的財務(wù)控制，充其量被視為是一個謎，在最壞的，甚至沒有考慮。 然而，監(jiān)控的重要人物少數(shù)能確保您保留完整，有效的財務(wù)控制。 </p><p><b>　

81、　目標 </b></p><p>　　本節(jié)的目的是幫助你制訂的財務(wù)控制：為確保您準確估算成本，然后讓他們受到控制，以確保您是收費和/或支付合適的價格，并確保您可以收集欠你的錢，可以為他們支付帳單到期。 其目標是： </p><p>　　展示如何有效的財務(wù)控制在你的組織，它協(xié)助管理工作; </p><p>　　顯示控制可以通過簡單的文件;并 </p&

82、gt;<p>　　建議在您的戰(zhàn)略目標列入財務(wù)指標。 </p><p><b>　　1 實現(xiàn)控制 </b></p><p>　　良好的財務(wù)業(yè)績將不會出現(xiàn)意外的快樂！ 他們將出現(xiàn)在由實際的規(guī)劃和嚴格控制開支。 請記住，利潤是兩個大的數(shù)字比較小的差異：銷售和成本。 在任一銷售成本或相對小的變化，因此，有一對利潤不成比例的影響。 </p><

83、p>　　你必須在任何時候觀看您的成本/價格和利潤非常小心，因為在這些領(lǐng)域中任何微小的變化可能導致凈盈利大幅變化。 然后可以行使控制通過比較實際績效與預算。 要做到這一點，你需要出示： </p><p>　　財務(wù)計劃，商定由有關(guān)各方實現(xiàn)的;以及 </p><p>　　一些監(jiān)測手段反對這個計劃的表現(xiàn)。 </p><p>　　由于總是與實際與計劃的差異，你需要某種形

84、式的管制。 除了一定的組織規(guī)模，控制只能行使代表團;了控制人的方面，因此，重要的。 </p><p>　　為什么要保留記錄？ </p><p>　　需要準確記錄是一致的，如果你是在對預算執(zhí)行的有效監(jiān)督。 其他原因，您將需要保持準確的記錄： </p><p>　　有法律義務(wù)這樣做; </p><p>　　任何股東可能要賬目; </p>

85、;<p>　　增值稅督察會需要他們; </p><p>　　英國稅務(wù)及海關(guān)將要求他們; </p><p>　　潛在的供應(yīng)商可能會要求他們; </p><p>　　您將需要報告的準確數(shù)字，以你的利益相關(guān)者; </p><p>　　你將需要確定可能引起關(guān)注的領(lǐng)域;以及 </p><p>　　你需要調(diào)查和解釋差

86、異（在您的預算超支或反對）。 </p><p>　　會計記錄必須足夠詳細，以便能夠?qū)δ阏f在任何時間的財務(wù)狀況是什么，也就是說，有多少現(xiàn)金的業(yè)務(wù)或財政預算案？ 你欠多少錢？ 多少錢是欠你的嗎？ 多大透支（或超支）？ 多久可以支付賬單，因為如果停止現(xiàn)金流入？ 什么是利潤？ </p><p>　　財務(wù)控制會很差，如果沒有一個明確的目標和必要信息的基本經(jīng)營企業(yè)或部門成功地認識不足。 一個缺乏升值的

87、現(xiàn)金需要干認為成績差的經(jīng)濟狀況，甚至運氣不好，只會使局勢惡化的活動，并為定率的傾向。 </p><p><b>　　核算中心 </b></p><p>　　一個財務(wù)責任下放的方式是設(shè)立一個核算中心制度。 凡企業(yè)通過一系列的產(chǎn)品，但把每一個不同的會計核算中心可以更容易地確定哪些產(chǎn)品是有利可圖的。 有些費用（如：工廠租金）更難以分配，因此可能會被記錄在一個帳戶，然后拿著產(chǎn)

88、品之間的分裂。 間接費用可分配由每個由機械產(chǎn)品所用時間的比例（按體積或成本），或通過其他適當?shù)姆椒榇淼匿N售比例。 </p><p>　　這種分裂將給出每個產(chǎn)品的利潤指標，但你應(yīng)該提防停止了，因為低利潤或虧損的特定產(chǎn)品的銷售 - 目前收取的費用，會計中心，就必須在余下的再分配，所以因此需要增加這些產(chǎn)品的銷售。 </p><p>　　有四種適當?shù)哪繕撕涂赡艿目刂埔蟾骷壺斦熑危?<

89、/p><p>　　收入中心 - 工作人員只對收入的責任（如在一家商店營業(yè)部）。 工作人員已對其中銷售收入是衡量和比較的目標; </p><p>　　成本中心 - 工作人員保持在設(shè)定的目標成本責任，但不必擔心這些錢（如：英國國民保健服務(wù)信托部）來; </p><p>　　利潤中心 - 工作人員有更多的責任和控制，并同意盈利目標和利潤（例如在一個大公司的一個分部）的絕對水平

90、。 控制是通過監(jiān)控性能由損益表（規(guī)劃及地政）衡量，它們是不能，但是，投資于新設(shè)備，以及， </p><p>　　投資中心 - 工作人員有權(quán)對投資和資產(chǎn)（如附屬公司）使用控股公司雖然通常需要批準的重大投資。 目標將集中在資本回報和控制將通過監(jiān)測測得的性能完整的帳目。 </p><p><b>　　2 管理信息系統(tǒng) </b></p><p>　　如

91、果你的財務(wù)控制是為了提高效率你需要定期分析您的實際業(yè)績數(shù)據(jù)和比較它們的財務(wù)計劃，也許，經(jīng)營業(yè)績的歷史。 </p><p>　　一個比較實際值和預算簡單的方法是方差分析。 通常，只有幾個數(shù)字需要加以注意定期以實現(xiàn)有效控制。 使用電腦為基礎(chǔ)的電子表格將幫助你所有的分析要求。 </p><p>　　擁有一個合適的管理信息系統(tǒng)（MIS）是一個有效監(jiān)測的前提條件。 雖然這聽起來嚇人，一個管理信息系統(tǒng)

92、可以非常簡單。 一個管理信息系統(tǒng)是一個簡單的設(shè)置，你和你的員工，以確保有關(guān)業(yè)務(wù)數(shù)據(jù)的收集，記錄，報告，評價快速有效程序。 這些信息然后被用來檢查業(yè)務(wù)進展情況，并有效控制。 對于大多數(shù)小企業(yè)，也有可能僅是幾個關(guān)鍵要素。 </p><p>　　市場監(jiān)測 -你實現(xiàn)你的銷售和市場份額的銷售水平的目標，在條款？ 你有多滿訂單？ 是客戶支付合適的價格？ </p><p>　　生產(chǎn) -如何產(chǎn)出水平的銷售

93、比較的水平？ 什么是不合格的百分比？ 如何實際成本與標準成本是多少？ </p><p>　　工作人員的監(jiān)測 -他們是有效的？ 他們滿意和激勵？ </p><p>　　財務(wù)控制 -您滿足您的財務(wù)目標？ </p><p>　　您將需要適當?shù)闹贫鹊轿?，以確保： </p><p>　　你不停的購買業(yè)務(wù)，特別是如果該人是不是人排序誰付賬一切小心軌道;

94、</p><p>　　您記錄銷售的一切業(yè)務(wù)，一切都正確開具發(fā)票，特別是如果做的人賣的不是誰的人提出的發(fā)票或付款追逐客戶; </p><p>　　有一個有效的庫存控制系統(tǒng)，能記錄來料，比較他們對采購訂單，通過生產(chǎn)階段的監(jiān)測進展情況（如適用）和記錄派遣成品;以及 </p><p>　　所有支出和收入記錄，以確保銀行結(jié)余及透支限額內(nèi)商定的水平不斷。 </p>

95、<p>　　會計電腦包和電子表格使其相對簡單的數(shù)據(jù)記錄和展示一種易于理解的格式。 它仍然需要紀律，以確保數(shù)據(jù)的收集，但在努力將通過您的企業(yè)更好地了解獎勵。 </p><p>　　得到有效管理信息系統(tǒng)的關(guān)鍵是要確保只監(jiān)視一個數(shù)字小的數(shù)量，并且這些數(shù)字追溯的戰(zhàn)略目標和您為您的業(yè)務(wù)設(shè)定的業(yè)務(wù)目標。 如果其他人需要看到的數(shù)字，確保他們得到他們迅速。 如果您的財務(wù)管理制度要取得成功，必須在數(shù)字后迅速月底上市。