外文翻譯--成本管理控制和盈利能力

1、<p><b>　　中文3900字</b></p><p><b>　　外文資料翻譯譯文</b></p><p>　　成本管理:控制和盈利能力</p><p>　　所有的高層和管理者們都要對成本負(fù)責(zé)。所有專業(yè)人士和很多的管理者以不同的方式驚醒成本控制和資本投資決策，預(yù)測、定價、產(chǎn)品或服務(wù)的管理。所有這些業(yè)務(wù)活動深

2、深地鐫刻在成本會計的工作中。相關(guān)成本任務(wù)消耗各級組織大量的管理時間。</p><p>　　業(yè)務(wù)專業(yè)必須了解組織的成本會計實踐勝任地管理指定區(qū)域和理解如何計算和跟蹤個人的崗位職責(zé)。作為一個有經(jīng)驗的會計指導(dǎo)老師總是給他的MBA學(xué)生同樣的建議：“要學(xué)習(xí)會計語言。這同樣是商業(yè)語言，如果你不學(xué)習(xí)它，一些帶有色眼鏡看人并善于計算的人就會立刻像水傾倒一般地想你吹噓他所謂的極其重要的行銷手段和運(yùn)營理念！”</p>

3、<p>　　雇用先進(jìn)的管理系統(tǒng)的前導(dǎo)性組織仍然運(yùn)行它們的會計系統(tǒng)——“保持他們的原則”——根據(jù)基本成本核算原則。傳統(tǒng)實踐模型先進(jìn)技術(shù)是非常重要的；因此如果沒有前人的關(guān)系很多成熟的研究方法就不能被充分的理解。作為基線，一個組織的管理人員必須建立成本會計實踐基礎(chǔ)，即服務(wù)決策和行動，第一，財務(wù)會計，第二，移動到先進(jìn)的系統(tǒng)之前。為了實現(xiàn)這一目標(biāo)，管理人員需要有判斷系統(tǒng)可供選擇的能力。本章談到這些要求。</p><p

4、>　　利潤目標(biāo)：定義成本管理的宗旨</p><p>　　盈利能力，被多方面地理解為凈收益、權(quán)益價值。投資報酬率是一個結(jié)果聚焦指標(biāo)，它比其他任何績效評估范疇都要仔細(xì)。但是如果說這些測量值是描述結(jié)果的，那么怎樣的測量值在過程中顯示績效規(guī)模的大小會導(dǎo)致這些結(jié)果呢？在這個核心中利潤只有兩個組成部分：收入和成本。想了解成本管理系統(tǒng)的工作情況，這里有幾個關(guān)鍵詞租來熟悉：</p><p>　　成本

5、。資源的流出，不論是現(xiàn)金或是其他，作為一個應(yīng)付，已渲染的服務(wù)，或者作為商業(yè)或是易貨貿(mào)易，都有著期望對組織有力的自覺：商品、所有權(quán)或是服務(wù)性獲取。</p><p>　　成本會計。會計專業(yè)分為兩大主要分支：（1）財務(wù)；（2）管理會計或管理。后者象征著成本核算工作。術(shù)語“管理人員”是指在成本會計領(lǐng)域相對比較內(nèi)部的焦點而言，其負(fù)責(zé)外部焦點財務(wù)會計?！皞鹘y(tǒng)”這個詞，當(dāng)用來描述成本核算方法時，涉及在基礎(chǔ)管理會計課程中所教的實

6、踐標(biāo)準(zhǔn)，并在絕大多數(shù)北美國公司進(jìn)行實踐。標(biāo)準(zhǔn)的實踐制度和程序，包括成本體系，決定成本的方法，成本責(zé)任的目的，預(yù)測、成本比較（例如，標(biāo)準(zhǔn)成本系統(tǒng)）和預(yù)算（操作、設(shè)計和資金）。成本核算的目的是協(xié)助管理者在整體上對組織資源進(jìn)行聰明謹(jǐn)慎的管理。</p><p>　　成本和費(fèi)用的差異。成本和費(fèi)用兩者都是開支。在這本書剩余部分，“開支”這個詞將被用來識別一個組織的所有形式的資產(chǎn)總流出。第二章將進(jìn)一步闡明成本、費(fèi)用和開支的重要

7、區(qū)別。在一家營利性公司的標(biāo)準(zhǔn)損益表里，成本典型地指出現(xiàn)在損益表的毛利線（收入減去成本）的材料，勞動力和日常開支的分類。見1.1，其中有一個例子是關(guān)于一家制造公司的損益表的基本組成。開支象征性地被稱為營業(yè)費(fèi)用顯示在毛利線的下方。在利潤表中，材料、勞動力以及日常開支項目被稱為銷售商品的成本（銷售成本）。營業(yè)費(fèi)用通常被簡稱為銷售管理、綜合管理和行政管理。</p><p>　　成本管理。為了達(dá)到規(guī)定的目標(biāo)使用成本會計系統(tǒng)

8、和方法來指導(dǎo)當(dāng)前的和未來的運(yùn)作；對成本進(jìn)行分析和解釋的數(shù)據(jù)對決策程序起決定性的作用。</p><p>　　成本管理系統(tǒng)（GMS）。一個建筑學(xué)的指出信息包括軌道，監(jiān)視器，報告并提供決策質(zhì)量的信息和洞察力。成本管理系統(tǒng)比財務(wù)會計更少受到來自嚴(yán)格專業(yè)水平以及報表格式的約束；因此，成本管理系統(tǒng)可以甚至應(yīng)該被制定從而來與組織內(nèi)部環(huán)境和特殊的成本結(jié)構(gòu)相匹配。</p><p>　　成本管理系統(tǒng)強(qiáng)調(diào)運(yùn)營第

9、一會計實務(wù)第二以資源消耗的優(yōu)先次序和進(jìn)行路徑更正為方向。它明確地回答了當(dāng)它與員工在組織策略中所花費(fèi)行為相匹配時利潤被需要的要求。其目的在于理解成本的性質(zhì)和行為從而明智地通過優(yōu)化有限資源來管理有價值的資產(chǎn)。成本管理系統(tǒng)主要的責(zé)任是促進(jìn)成本結(jié)構(gòu)的改進(jìn)。他應(yīng)該：</p><p>　　支持對這些特性的了解和成本的行為（以及人類消費(fèi)）。</p><p>　　在價值創(chuàng)造和持續(xù)改進(jìn)中進(jìn)行促進(jìn)，追蹤并進(jìn)行

10、反饋。</p><p>　　協(xié)助管理層對資源進(jìn)行明智的利用。</p><p>　　成本類型。管理會計創(chuàng)造成本類型試圖理解不同性質(zhì)資源的特性和行為。成本類型表示了資源開支的分類。他們是基于涉及他們應(yīng)用活動的資源被消耗的假設(shè)。同時他們也基于資源被使用的目的。一些傳統(tǒng)的成本類型包括：</p><p>　　固定成本。假設(shè)成本不隨著每單位的產(chǎn)品或服務(wù)的改變而改變</p&

11、gt;<p>　　可變成本。假設(shè)成本隨著每單位的產(chǎn)品或服務(wù)的改變而改變</p><p>　　部分固定成本、可變成本，也叫做后來的固定成本、可變成本。成本隨著增加的銷售水平的變化而變化。</p><p>　　直接成本。成本可以清楚地聯(lián)系在一起，因此其被分配給具體的單位產(chǎn)品服務(wù)。</p><p>　　間接成本。成本很難與具體的單位產(chǎn)品服務(wù)聯(lián)系在一起，因此，

12、必須基于挑選出來的成本動因來分配產(chǎn)品服務(wù)。</p><p><b>　　財務(wù)會計</b></p><p>　　財務(wù)會計是會計領(lǐng)域的分支涉及正式的、合計的處理報告，并與損益表（收入減去費(fèi)用等于利潤、損失），資產(chǎn)負(fù)債表（資產(chǎn)，負(fù)債和所有者權(quán)益）及其他有關(guān)報表（例如流動資金、現(xiàn)金流量）有關(guān)。標(biāo)準(zhǔn)的報表是用于整個公司以及一個外部的，以股東中心的有特色的財務(wù)會計。在財務(wù)會計中最

13、基礎(chǔ)的報表是資產(chǎn)負(fù)債表。以1.2為例，它關(guān)于一家制造公司的資產(chǎn)負(fù)債表的基本組成。這個例子與例1.1可以作為“姐妹篇”來讀，從而在這兩個基本報告系統(tǒng)中比較其基本的異同。</p><p><b>　　價值</b></p><p>　　當(dāng)會計人員們談?wù)撽P(guān)于價值的時候他們指的是“任何首選的目標(biāo)或是在那里感興趣的”；會計評價是“一種判斷表達(dá)或是意味著某種偏好或作出相關(guān)的許可或不

14、許可”。組織的存在是通過向顧客，客戶端和成分傳輸價值成為偏好提供者的。這是一種真正精神上的有人道主義使命的組織，他就像是一個大公司主要著眼于股東權(quán)益。</p><p>　　對于每個組織來說價值的路徑是不同的，與此同時，價值除了會計以外還有很多的定義。在過去二十世紀(jì)的一半，著眼于價值觀的觀念根植于創(chuàng)造股東權(quán)益。究竟什么是客戶、股東和員工價值？什么是他們真正想要的？我們應(yīng)該如何按照價值從競爭對手那里區(qū)分我們自己。對于

15、客戶或是股東我們是否應(yīng)該關(guān)心內(nèi)部因素（如：員工）？這些資助的會聚利益如何在組織的成功或失敗共同作用下來創(chuàng)造一個相互都能令人感到滿意的價值？</p><p>　　沒有一個問題有簡單的答案，但是一個事實是確定的：首先得也是最普遍的能引起企業(yè)失敗的原因，簡單地說是過度花費(fèi)——基本失敗是管理支出流出和收入流出。解決過度花費(fèi)行為的辦法僅僅是技能與支票相平衡。在成本管理系統(tǒng)中為復(fù)雜的組織創(chuàng)造價值需要明確的成本管理目標(biāo)。<

16、;/p><p><b>　　成本管理目標(biāo)</b></p><p>　　幾乎所有企業(yè)的專業(yè)人士知道總分類帳的主要組成部分或至少知道兩個重要組成部分：損益表和資產(chǎn)負(fù)債表。很少有管理層能較好地描述成本管理系統(tǒng)。一個有效的成本管理系統(tǒng)是專門為與一個組織的內(nèi)部環(huán)境和特定的成本結(jié)構(gòu)相匹配而制定的。作為一名很有經(jīng)驗的財務(wù)專家或者很多管理者，能從一家公司到另外一個公司并迅速了解每一家公司

17、的財務(wù)報表，即使是操作非常熟練的會計人員從一個公司到另一個公司也需要相當(dāng)長的時間來了解各種復(fù)雜的不同的成本管理系統(tǒng)。成本管理系統(tǒng)相對于財務(wù)系統(tǒng)而言收到極少的對眼個專業(yè)標(biāo)準(zhǔn)和報表格式的約束，有少數(shù)例外像政府承包商規(guī)定的成本指導(dǎo)方針。</p><p>　　重要的是，成本管理系統(tǒng)是以資源消耗的優(yōu)先順序和通過運(yùn)營第一和會計實物第二進(jìn)行過程更正為指導(dǎo)方向。成本管理系統(tǒng)明確的回答了當(dāng)它與員工在組織策略中所花費(fèi)行為相匹配是利潤

18、被需求的要求。</p><p><b>　　四階段模型</b></p><p>　　一個良好的背景對于理解成本管理系統(tǒng)來說不要問他是什么，而是他是如何運(yùn)作的。本文承認(rèn)以及借鑒了羅伯特·卡普蘭和羅賓·庫珀在他們1998年出版的書《成本和效果》里的方法，他們的“四階段成本控制進(jìn)化模型”描述了一個成本管理系統(tǒng)如何具有代表性地在一個成熟機(jī)構(gòu)的整個生命周期進(jìn)

19、行進(jìn)化。本文將使用他們的四階段模型，與例１.３相結(jié)合對傳統(tǒng)的和先進(jìn)的成本管理系統(tǒng)和技術(shù)進(jìn)行比較從而使讀者能較實際地運(yùn)用在適用于他們工作場所的現(xiàn)行方法的觀點，也就是本文提出的觀點。如果階段Ⅰ對常規(guī)報導(dǎo)無法信任，那么也不要寄希望于它能傳輸產(chǎn)品、顧客和營業(yè)成本等方面的信息。這些系統(tǒng)在支持戰(zhàn)略控制上提供很少。第二階段由財務(wù)報表要求所驅(qū)動并且與財務(wù)會計準(zhǔn)則相適應(yīng)。但是他們?nèi)匀粐?yán)重地受質(zhì)量決定數(shù)據(jù)的限制。他們經(jīng)常扭曲成本與利潤間的關(guān)系并且不及時提交

20、反饋信息。階段Ⅲ在運(yùn)用相同數(shù)據(jù)庫的成本和財務(wù)會計系統(tǒng)方面是專業(yè)的。但是這兩個系統(tǒng)保持隔離和專業(yè)的應(yīng)用前景。在這一階段會經(jīng)常出現(xiàn)作業(yè)成本法和績效評估系統(tǒng)。階段Ⅳ是綜合性的，在支持運(yùn)作戰(zhàn)略方面呈現(xiàn)出同意的財務(wù)報表格式。財務(wù)和運(yùn)營數(shù)據(jù)以及預(yù)算和實際數(shù)據(jù)都是聯(lián)系在一起的。在時下的組織這四階段仍十分普及</p><p><b>　　業(yè)務(wù)重點是主要的</b></p><p>　　

21、有效地成本管理系統(tǒng)應(yīng)優(yōu)先考慮運(yùn)營和對成本決策制定的支持。除了日常簿記（見第二章）之外，成本管理系統(tǒng)目標(biāo)包括但不局限于十個特征。</p><p><b>　　控制和績效管理系統(tǒng)</b></p><p>　　在這一點上，值得做最后的連接點。因為成本對于“利潤的誡命”是如此重要，而利潤績效是普遍的組織要求，成本和績效系統(tǒng)變的密切相關(guān)是十分自然而不可避免的。運(yùn)用成本管理系統(tǒng)的

22、組織在第一階段和第二階段只使用財務(wù)會計系統(tǒng)。如果存在，那么非財務(wù)績效衡量對于一個組織的功能領(lǐng)域來說是分散的、零碎的、獨(dú)立的。人人都想要的“保持得分”，即使沒有一個正規(guī)的測量系統(tǒng)，優(yōu)秀的管理者將創(chuàng)造他們自己的計分板。舉個例子來說，一個有能力的生產(chǎn)經(jīng)理總是有一個基本質(zhì)量原則，約束理論或者是一些土生土長的范例的適當(dāng)?shù)目刂葡到y(tǒng)。</p><p>　　Cost Management: Control and Profita

23、bility </p><p>　　All executives and managers account for cost. In various ways, all business professionals manage cost, and most managers engage in capital investment decisions, forecasting, pricing, and pro

24、duct or service management. All these business activities are deeply embedded in the work of cost accounting. Cost-related tasks consume a significant amount of management time at all levels of the organization. </p&

25、gt;<p>　　A business professional must understand the organization’s cost accounting practices to competently manage a specified area and understand how personal accountabilities are calculated and tracked. An acco

26、unting instructor with considerable experience in the field always gave her MBA students the same advice, “Learn the language of accounting. It’s the language of business, and if you don’t learn it, some little bean coun

27、ter wearing a green eyeshade will blow your grand marketing or operations i</p><p>　　Bellwether organizations that employ advanced management systems still run their accounting systems—“keep their books”—ac

28、cording to basic cost accounting principles. Importantly, conventional practices shape advanced techniques; therefore, more mature methods cannot be fully understood without reference to their predecessors. As a baseline

29、, an organization’s executives must establish management/cost accounting practice foundations that serve decision making and operations, first, and financial a</p><p>　　The Profit Imperative: Defining the Ob

30、jectives of Cost Management </p><p>　　Profitability, variously interpreted as net income, equity value, and return on investment is a results-focused indicator watched more carefully than any other performan

31、ce measurement category. But if these measurements depict results, what measurements show the dimensions of performance for the processes that lead to those results? At the core, profit has only two components: revenue a

32、nd cost. To understand how cost management system works, here are some key terms to be familiar with: </p><p>　　? Cost. An outflow of a resource, whether in cash, as a payable, a rendered service, or as a t

33、rade or barter, that is consciously made with expectation of benefit to the organization: goods, property, or services acquired.</p><p>　　? Cost accounting. The accounting profession is divided into two majo

34、r branches: (1) financial and (2) management (or managerial) accounting. The later is synonymous with cost accounting. The term “management” refers to the comparatively internal focus of the cost accounting field as comp

35、ared with the external focus of financial accounting. The word “traditional,” when used to describe cost accounting methods, refers to the standard practices that are taught in basic management accounting course</p>

36、;<p>　　? Cost and expense distinctions. Both costs and expenses are expenditures. For the remainder of this book, the word “expenditures” will be used to identify an organization’s total outflow of assets in all f

37、orms. Chapter 2 will further clarify important distinctions between cost, expense, and expenditure. In the standard income statement of a for-profit firm, costs typically refer to the categories of material, labor, and o

38、verhead appearing above the income statement’s gross margin line (revenue </p><p>　　? Cost management. The use of cost accounting systems and methods to guide current and future operations toward specified o

39、bjectives; the analysis and interpretation of cost data is critical to the decision-making process. </p><p>　　? Cost management system (CMS). Expenditure information architecture that tracks, monitors, repo

40、rts, and provides decision quality information and insights. A CMS is less constrained by exacting professional standards and reporting formats than financial accounting; therefore, a CMS can and should be customized to

41、match an organization’s internal environment and specific cost structures. </p><p>　　A CMS sets direction for resource consumption priorities and makes course corrections by emphasizing operations first and

42、accounting practices second. A CMS specifically answers the demands of the profit imperative when it aligns employee spending behaviors with the organizational strategy. The purpose of the CMS is to understand the nature

43、 and behavior of cost, and thereby manage valuable assets wisely through optimizing limited resources. </p><p>　　The chief CMS responsibility is to promote improvement in cost structure. The CMS should: <

44、/p><p>　　? Support understanding of the nature and behavior of cost (and the humans doing the spending). </p><p>　　? Promote, track, and give feedback on value creation and continuous improvement.

45、 </p><p>　　? Assist management in wise use of resources. </p><p>　　? Cost types. Management accountants created cost types in an attempt to understand the nature and behavior of different resou

46、rces. Cost types are designations given to categories of resource expenditures. They are based on assumptions about the ways that resources are consumed in relation to the activities to which they are applied. They are a

47、lso based on the purposes for which the resources are used. Some traditional cost types include: </p><p>　　? Fixed. Costs assumed not to vary with production/service unit volume </p><p>　　? Vari

48、able. Costs assumed to vary with production/service unit volume </p><p>　　? Semi-fixed/variable, also called step-fixed/variable. Costs that vary at incremental volume levels </p><p>　　? Direct.

49、 Costs that can be clearly linked, and therefore assigned to, specific product/service units </p><p>　　? Indirect. Costs that cannot easily be linked to specific product/service units, and therefore, must b

50、e allocated to production/services based on a selected cost driver </p><p>　　Financial Accounting </p><p>　　Financial accounting is the branch of the accounting field concerned with formal, aggr

51、egate reporting of transactions related to the income statement (revenue minus expense equals profit/loss), the balance sheet (assets, liabilities, and owners’ equity) and other related statements (e.g., working capital

52、, cash flow). Standard report forms used across companies and an external, shareholder focus, characterize financial accounting. The primary statement in financial accounting is the balance shee</p><p><b

53、>　　Value </b></p><p>　　When accountants talk about value they refer to “any preferred object or interest therein”; and accounting valuation is “a judgment expressing or implying preference, or relat

54、ive approval or disapproval.”2 Organizations exist to become the provider of preference by conveying value to customers, clients, and constituents. This is as true of a spiritual organization with a humanitarian mission

55、as it is of a large corporation focused chiefly on shareholder wealth. </p><p>　　The path to value is different for each organization, and value has many definitions beyond those of the accountant. In the la

56、st half of the twentieth century, the focus on value became rooted in the idea of creating shareholder value. What do customers, shareholders and employees value? What do they really want? How can we differentiate oursel

57、ves from the competitor in terms of value? Should we be as concerned about internal constituents (i.e., employees) as we are about customers and sharehold</p><p>　　None of these questions has an easy answer,

58、 but one fact is certain: The first and most common cause of enterprise failure is, simply, overspending—a basic failure to manage expenditures flowing out and revenues flowing in. The solution to overspending behaviors

59、involves little more than the skill set required to balance a checkbook. Creating value for the complex organization requires clear cost management objectives embedded in a cost management system. </p><p>　　

60、Cost Management Objectives </p><p>　　Nearly all business professionals know the major components of a general ledger (G/L) system, or at least two of the important reports generated by it: the income stateme

61、nt and the balance sheet. Far fewer managers can describe a cost management system—and with good reason. An effective CMS is customized to match an organization’s internal environment and specific cost structures. While

62、an experienced financial professional, and many managers, can move from company to company and quickly underst</p><p>　　Importantly, the CMS sets direction for resource consumption priorities and makes cours

63、e corrections by emphasizing operations first and accounting practices second. A CMS specifically answers the demands of the profit imperative by aligning employee spending behaviors with the organizational strategy. <

64、;/p><p>　　Four-Stage Model </p><p>　　A good context for understanding the CMS is to ask not what it is, but rather how it functions. This book acknowledges and borrows from the approach used by Rob

65、ert S. Kaplan and Robin Cooper in their 1998 book, Cost & Effect. Their “four-stage model of cost system evolution” describes how a CMS typically evolves over the life cycle of a maturing organization. This book wil

66、l use their four-stage model, adapted in Exhibit 1.3, to contrast conventional and advanced cost management systems and tech</p><p>　　Operations Focus Is Primary </p><p>　　The primary focuses of

67、 an effective CMS are operations and the support of management decision making. In addition to routine bookkeeping (see Chapter 2), the CMS objectives include, but are not limited, to ten characteristics. </p>&l

68、t;p>　　Control and Performance Management System </p><p>　　At this point, it is worth making a final connection point. Since cost is such an integral element of the “profit imperative” and profit performan

69、ce is a universal organizational requirement, it is natural and inevitable that cost and performance systems become intimately associated. Organizations with CMS designs in StagesⅠand Ⅱ use financial-only accounting sys