成本控制英文

前期管理部：Prophase Management Department副总工程师：Deputy General Engineer工程管理部：Project Management Department成本管理部：Cost Management Department综合管理部：Integrated Management Department供参考

晕啊，楼主，英语那是那么说的啊，哪有什么土不土的啊，这个其实是从英语直接翻译过来的。

参考一下。。。Cost control is an important part of cost management, comprehensive enterprise management is the most fundamental aspect of its final outcome is brought to the enterprise the cost-effectiveness. This article discusses the basic theory of cost control, cost management and the current practice, there are a lot of the misunderstanding, making cost management has not played optimizing the allocation of resources, enhance economic efficiency of their roles. Therefore, this paper on the current prevalence of errors cost control to be explained, to clarify, to attract enterprises and the extensive attention of the community, to further improve cost management level and enhance their core competitiveness.

两个部分，一个是cost control, 一个是cost accounting, 意思是一样的，只是英文写法上面不同Cost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of peripheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level. Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management. In management accounting, cost accounting establishes budget and actual cost of operations, processes, departments or product and the analysis of variances, profitability or social use of funds. Managers use cost accounting to support decision-making to cut a company's costs and improve profitability. As a form of management accounting, cost accounting need not follow standards such as GAAP, because its primary use is for internal managers, rather than outside users, and what to compute is instead decided pragmatically.Costs are measured in units of nominal currency by convention. Cost accounting can be viewed as translating the supply chain (the series of events in the production process that, in concert, result in a product) into financial values.There are various managerial accounting approaches:standardized or standard cost accountinglean accountingactivity-based costingresource consumption accountingthroughput accountingmarginal costing/cost-volume-profit analysisClassical cost elements are:raw materialslaborindirect expenses/overheadCost accounting has long been used to help managers understand the costs of running a business. Modern cost accounting originated during the industrial revolution, when the complexities of running a large scale business led to the development of systems for recording and tracking costs to help business owners and managers make decisions.In the early industrial age, most of the costs incurred by a business were what modern accountants call "variable costs" because they varied directly with the amount of production. Money was spent on labor, raw materials, power to run a factory, etc. in direct proportion to production. Managers could simply total the variable costs for a product and use this as a rough guide for decision-making processes.Some costs tend to remain the same even during busy periods, unlike variable costs, which rise and fall with volume of work. Over time, the importance of these "fixed costs" has become more important to managers. Examples of fixed costs include the depreciation of plant and equipment, and the cost of departments such as maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering. In the early twentieth century, these costs were of little importance to most businesses. However, in the twenty-first century, these costs are often more important than the variable cost of a product, and allocating them to a broad range of products can lead to bad decision making. Managers must understand fixed costs in order to make decisions about products and pricing.For example: A company produced railway coaches and had only one product. To make each coach, the company needed to purchase $60 of raw materials and components, and pay 6 laborers $40 each. Therefore, total variable cost for each coach was $300. Knowing that making a coach required spending $300, managers knew they couldn't sell below that price without losing money on each coach. Any price above $300 became a contribution to the fixed costs of the company. If the fixed costs were, say, $1000 per month for rent, insurance and owner's salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of $500 in both cases. Elements of cost1. Material(Material is a very important part of business) A. Direct material2. Labor A. Direct labor3. Overhead A. Indirect materialB. Indirect labor(In some companies, machine cost is segregated from overhead and reported as a separate element)They are grouped further based on their functions as,1. Production or works overheads2. Administration overheads3. Selling overheads4. Distribution overheadsClassification of costsClassification of cost means, the grouping of costs according to their common characteristics. The important ways of classification of costs are:By nature or element: materials, labor, expensesBy functions: production, selling, distribution, administration, R&D, development,By traceability: direct and indirectBy variability: fixed, variable, semi-variableBy controllability: controllable, uncontrollableBy normality: normal, abnormalStandard cost accountingIn modern cost accounting, the concept of recording historical costs was taken further, by allocating the company's fixed costs over a given period of time to the items produced during that period, and recording the result as the total cost of production. This allowed the full cost of products that were not sold in the period they were produced to be recorded in inventory using a variety of complex accounting methods, which was consistent with the principles of GAAP (Generally Accepted Accounting Principles). It also essentially enabled managers to ignore the fixed costs, and look at the results of each period in relation to the "standard cost" for any given product.For example: if the railway coach company normally produced 40 coaches per month, and the fixed costs were still $1000/month, then each coach could be said to incur an overhead of $25 ($1000 / 40). Adding this to the variable costs of $300 per coach produced a full cost of $325 per coach.This method tended to slightly distort the resulting unit cost, but in mass-production industries that made one product line, and where the fixed costs were relatively low, the distortion was very minor.For example: if the railway coach company made 100 coaches one month, then the unit cost would become $310 per coach ($300 + ($1000 / 100)). If the next month the company made 50 coaches, then the unit cost = $320 per coach ($300 + ($1000 / 50)), a relatively minor difference.An important part of standard cost accounting is a variance analysis, which breaks down the variation between actual cost and standard costs into various components (volume variation, material cost variation, labor cost variation, etc.) so managers can understand why costs were different from what was planned and take appropriate action to correct the situation. The development of throughput accountingMain article: Throughput accounting As business became more complex and began producing a greater variety of products, the use of cost accounting to make decisions to maximize profitability came under question. Management circles became increasingly aware of the Theory of Constraints in the 1980s, and began to understand that "every production process has a limiting factor" somewhere in the chain of production. As business management learned to identify the constraints, they increasingly adopted throughput accounting to manage them and "maximize the throughput dollars" (or other currency) from each unit of constrained resource.For example: The railway coach company was offered a contract to make 15 open-topped streetcars each month, using a design that included ornate brass foundry work, but very little of the metalwork needed to produce a covered rail coach. The buyer offered to pay $280 per streetcar. The company had a firm order for 40 rail coaches each month for $350 per unit.The company accountant determined that the cost of operating the foundry vs. the metalwork shop each month was as follows:Overhead Cost by DepartmentTotal CostHours Available per monthCost per hourFoundry$ 7,300.00160$45.63Metal shop$ 3,300.00160$20.63Total$10,600.00320$33.13The company was at full capacity making 40 rail coaches each month. And since the foundry was expensive to operate, and purchasing brass as a raw material for the streetcars was expensive, the accountant determined that the company would lose money on any streetcars it built. He showed an analysis of the estimated product costs based on standard cost accounting and recommended that the company decline to build any streetcars.

成本管理的英文翻译：cost managementaccounting cost controlcost engineeringcost control例句1.Therefore, the traditional cost accounting methods do not accurately reflect thecost management requirements of such enterprises.所以，传统的成本核算策略不能准确反映这类企业的成本管理要求。2.Will be a modern enterprise cost management into the thinking of eachenterprise to realize the entire nation's rapid economic development.将现代企业成本管理的思想深入到每一个企业，来实现整个民族经济的快速发展。3.Correct analysis of the situation and find out the cost of managementmeasures is a very urgent task.正确分析我国成本管理的现状并找出对策是一个非常紧迫的任务。