企业成本管理外文翻译文献

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1、企业成本管理外文翻译文献企业成本管理外文翻译文献（文档含英文原文和中文翻译）译文：在价值链的成本控制下减少费用和获得更多的利润摘要:根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够 的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成 本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保 成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应 的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值 的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个

2、因素是 构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生 产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的 商品更盈利企业获得可持续的竞争优势。关键词：成本控制，价值链，收益，支出，收入，成本会计1、介绍根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能 提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是 否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以 商品（或产品”作为最直接的载体，因此，传统的成本控制方法主要集中在对产品”和生产流程的过程。很显然，这不

3、能解决企业的问题，企业是否或如何能为客户创造价值。换句话 说，这至少不能从根本上解决它。因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以 最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为 客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的 成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图 从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价 值投资成本供应价值创造价值”。2、成本及其控制的基于价值链理念2.1基于价值链的成本观念根据价值链理论，如果企业是要

4、被客户接受，它必须创造和提供能满足其客户的价值。 因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值 链。因此，我们应该从价值链角度看成本的重要。因此，根据基于价值链的成本的概念，成本有三层含义：首先，投资资源；其次，资 源消耗；第三，投资时间和资源消耗。虽然成本是指相同的价值创造过程中产生的牺牲， 从不同角度扫描的成本，它的意义和作用是完全不同的。因此，基于价值链的控制它提供 了强大的支持成本理论，并使它有可能控制企业的实践操作。根据价值链理论，企业，获得 持续竞争优势”应该首先构建价值链，创造客户价值， 实现企业的基础目的，这是赢得客户的基本。一方面，企业必须投

5、入资源创建客户价值； 另一方面，创造价值的活动时也消耗资源，提供客户价值（产品或服务）。同时，在整个 价值链的同时，从纵向和横向价值链关系看活动构成的价值链的各个环节。事实上，时间链”这种意味着两件事：首先，从价值创造活动的物理的角度来看，价值的操作链需要时 间（简称，时间消费观”；其次，从关系的角度价值链的各个环节来看，时间本身是一种 资源的项目（简称，时间投资观”。2.2基于价值链的成本控制的思想基于价值链的成本控制思路是 基于成本控制的”三元和二元价值”。即，它是基于投资 和资源消耗和成本控制的思想时间链。因此，从价值链的构建和运行看，基于成本控制的 思想价值链具有双重性质。首先，它是必

6、要的控制，确保有足够的资源投入为客户创造价 值（代表更多的价值和高质量的产品）。其次，它是必要的保证对它是有必要的投资的前 提下，资源要消耗的最低水平和必要的资源，以提供尽可能多的顾客价值（代表更多的利 润低成本）。此外，从投资的时间和非时间资源消耗的角度来看，思想对基于价值链的成 本控制具有“三维控制成本”，即,投资和消费时间和非时间资源。因此，在本质上，基于价 值的成本控制的思想供应链成本控制具有二元和三元”。2.3基于价值创造和供应的双重视角的成本控制在本质上，顾客价值是在使用产品的客户满意度。这包括基于价值链的同时赚取更多 的收入和降低成本费用的控制满意度（以定量的方式，例如：性能）和

7、精神上的满足（仅 在定性的方式）。客户认可的价值产品，他们购买（客户价值）包括至少在三个方面。首 先是产品的性能，二是顾客使用产品的成本和第三是产品的质量。性能（即基本功能）的 产品主要取决于产品的独特性，它主要取决于投资资源的使用成本的程度。产品取决于其 性能和质量。它主要取决于产品的设计，因此，也就在资源的投入程度。质量主要取决于 产品的设计和制造。因此，投资资源的投入程度有密切的关系。一般来说，客户价值是指 这些客户愿意支付的上述三方面的产品的价值。然而，从制造过程或活动链的观点，在活 动中，任何产品生产需要消耗的资源，资源的消耗量对间接的影响购买价格，在为产品支 付客户的直接费用时，如

8、果资源消耗低，对客户的直接费用低，这将对所提供的总价值会 直接影响价值链。然而，在创造价值的人会对资源的消耗产生更直接的影响，（即价值链 机械手）。显然，如果消耗少，剩余价值（利润）更少。根据基于价值链的成本控制的思想，基于价值链的成本是投资资源旨在通过价值链创 造客户价值。这也是对资源的消耗其目的是提供顾客价值。因此，从成本，实质意义，是 一种资源（创造顾客价值的资源）。基于价值链的成本控制思路有两个目的。第一是确保 资源的投资是必要的和足够的价值链创造必要的顾客价值。第二是确保资源的消耗是尽可 能低，价值链可以提供价值的客户。很明显，成本基于价值链的优势有两方面：首先，必 须投入足够的资源

9、创造价值基于顾客价值优势；其次，资源消耗，必须尽可能降低建立基 于企业价值最大化的剩余或利润的成本优势。因此，成本控制在创造价值和供应的整体观 实际上是一种成本控制这两者并重赚取收入和削减开支。3、为赚取更多的基于价值链的成本控制的基本思想收入和减少支出根据价值链理论，成本可以作为获取利润或创建资源和提供顾客价值。因此，赚取更 多的收入可以提高收益和降低费用使这些收益最大化。前者在于它是必要的，确保有足够 的投资资源，确保资源的合理消费对后者的控制要求。3.1基于价值链的成本控制从赚取更多的收入，必要的和足够的控制资源投资 关于创造价值，基于价值链的成本控制首先要确保有在资源足够的投资。然后一

10、个价 值链构建具有竞争优势，（即投资资源，注重如何打造核心竞争力）。最后，价值链是独 一无二的。不能违背传统的成本控制观念。3.1.1基本含义基于价值链的成本控制从赚取更多的收入有两层含义。首先是保证资源是必要的投资， 构建价值链是目的。二是确保足够的投资资源。这些意义的重要性是双重的。一方面，在 资源的投资应确保价值链战略优势（例如汽车制造企业必须投入足够的资源，以确保它处 于汽车产业链中的一个有利的位置上）。另一方面，在资源投入要构建的有利的价值链利 润公司。例如，在研发一个汽车制造企业的投资时，应确保它可以不断的开发新的技术和 产品。3.1.2控制准则（1）顾客价值的标准。客户价值的标准

11、是从客户价值链的构建需求，具有竞争优势或 是从其他公司的历史，价值链不同可以供应更多的顾客价值。例如，建立一个新的生产线， 可生产大尺寸液晶电视，一在资源电视企业的投资应确保有明显的液晶电视优于别人。否 则不良资产存量将很快增长。这是对国有企业传统悲剧的教训。（2）核心竞争力的标准。核心能力的标准是，在资源的投资以保证价值链，企业构建 核心竞争力，比如，汽车企业建立一个新的汽车制造厂。在这种情况下，最重要的是没有 建立一个先进的生产线，以确保产品是相当灵活的，即市场，需求，利益，企业的产品可 以很好地适应了市场的需求。否则，其有形和无形的资产将会贬值，因为他们不能满足及 时为客户创造价值。（3

12、）标准的核心产品。核心产品的标准是，在资源的投资应确保企业的核心能力可以 成为其核心产品。飞跃从核心能力的核心产品的关键是内部管理的资本运营战略。例如， 制冷具有核心竞争力的企业不能设施制造所有类型的冰箱，但它应该只生产的产品可以代 表或显示自己的核心竞争力。在这种方式下，企业会有相对竞争优势。3.1.3控制方式我们可以选择基于上述控制标准控制方法。首先，企业可以采取SWOT等方法来定位其战略价值链。因此，其投资的重点和规模可以决定的。其次，企业可以识别自身的核心 竞争力，根据三个标准来确定自己的核心能力。因此企业应确保在建立和维持其投资核心 能力是足够的。此后，在价值链的运作过程中，企业应支

13、付的专注于核心竞争力的变化， 确保有足够的投资。具体而言，本企业可以采用ERP，业务流程再造，并加强其核心竞争力的其他方法。最后，企业可以采用计算机集成制造系统，目标成本，并确保核心产品的 生产方法。3.2基于节支，控制合理的价值链成本控制消费从价值的供给和创造价值的途径出发， 基于价值的成本控制的关键链是降低资源消耗, 使价值链的经营成本是最低的，而价值供应最。本质上，它的思想从传统的成本控制的不 同。它的目的是在控制在创造顾客价值的前提下，资源的合理消费。321基本含义基于顾客价值的生产或提供合理化的方法，目的是确定对价值链在保证客户价值的供 应的基础上最小的资源消耗。因此，成本控制涉及到

14、优化价值链而不是简单地减少消费的 观念。因此，保持合理的资源消耗意味着三件事。首先，它是必要的减少基于整个企业价 值链的资源消耗。其次，它是必要的减少投资和基于单元或价值链环节的资源消耗。第三， 本最重要的是资源投入的充足性和资源消耗的合理化基于价值链的优化。例如，如果没有 足够的在制备曲投资正式的制造程序，有一个低的材料的质量，因此，它可能会增加生产 的后续制造过程的成本（例如一个煤矿的投资挖掘进程程序是不足以满足采矿工艺的要求， 这会影响它的成本。否则它会引起关闭）。3.2.2控制标准（1）有利的标准成本优势。成本标准是基于成本领先的标准战略。这意味着企业的价 值链整体成本具有相对竞争优势

15、。即，它的整个价值链的成本低于其他同类企业。例如， 如果一个生产线汽车业务是其竞争对手的同时，应确保其成本不高于竞争对手，但这并不 意味着较低的，更好的。（2）优势的价值链的标准。一个有利的价值链是一个具有核心竞争力。因此基于一个 有利的价值链成本控制是以最小的成本消耗的构建一个有利的价值链的基础，换句话说， 它意味着成本最小化消耗价值链的分解与整合的基础。作为上述汽车业务，其成本控制要 确保成本消耗于独特的单位和价值链环节的基础上最低的。（3）可追溯的标准。这意味着成本的每一项可以追溯到一个特定的或可控成本在基于 价值链的成本控制过程中的驱动程序。 例如，在价值组合单元上述汽车业务链的单位成

16、本, 可以追溯到每个活动或是可以控制的通过采取具体的措施。3.2.3控制方式基于上述控制标准，我们可以选择一定的控制方法。首先，我们可以确认取向的内部 价值链通过价值链的成本动因分析，因此，寻找价值链可能有成本优势，利用价值链分析 的关键环节，成本动因分析，或其他类似的方法。其次，我们可以分析价值基础上的整合 价值链链，从而确定和建立一个有利的价值链方法。这包括价值链的分解和重构的过程。 最后，该方法包括作业成本控制，可用于减少的价值链各环节的成本。4、结论依据成本和基于价值链的成本控制，以创造和供应值，基于价值链的成本控制实际上 是一种成本控制并重的增加收入和减少支出。它确保有利的成本和价值

17、链上的位置投资控 制在足够的和必要的资源价值构成中链。通过保持一个合理的有利的价值链和价值链的成 本优势价值链的经营成本。因此，它将使我们从价值链的考虑各种。在这种情况下，企业 经营的综合，应以顾客价值最大化为基本目的来获得可持续的竞争优势。Cost control based on value chain paying equal attention toearning more income and cutting down expenseHANZhi-qi ngArticle first published on li ne: College of Econo mics & Man ag

18、eme nt, Shandong Un iversity of Science & Tech no logy, Qin gdao 266510, China DOI: Journal of Modern Accounting and AuditingKey words:value cha in; cost con trol;earni ng more in come;cutti ng dow n expe nsesAbstractAccord ing to the idea of cost con troI based on the value chainseveral importa nt

19、factors are n ecessary.Firstly,it is n ecessary to have eno ugh resources,which must be inv ested to create adva ntageousvalue cha in based on customer valuet is also n ecessaryto be sure of the cost adva ntage of the value cha in .Sec on dly, the con sumpti on of resources must be reduced as much a

20、s possible to enable the smallest operating cost for the value chain and make sure of the cost adva ntage based on maximum bus in ess value or profit.It is a kind of cost con trol from the whole view of creati on and supply of valuen practice,it is also a kind of cost con trol system based on the va

21、lue cha in.lt in cludes eno ugh con trol and n ecessary resource inv estme nt from the view of the value creati on,and keeps con sumpti on of resources to a reas on able level from the view of the value supply.The mai n object of the first factor is to con struct the adva ntageous value cha in from

22、creating customer value and the second factor is to strengthen the advantageous value chain from suppl ying or produc ing customer value.Therefore it is a new kind of idea to explore this cost con trol from the whole view of creatio n and supply of value .It is more profitable for bus in esses to ga

23、in susta in able competitive adva ntage.1ntroductionAccord ing to the theory of value cha in ,the objective of en terprises is to create customer value;and the enterprises competitiventage lies in providing as much value as possible to their customers for as low cost as possible.This dema nds that t

24、he en terprise must first con sider whether they can create customer value or no t,a nd the n take into acco unt how to create it.For along time,however,competition has been taking”commodities”(or products)as the direct carriers,and as a result,the traditional method of cost control focuses on the”p

25、roducts” and the processesof the producti on. Obviously,this can not resolve the problem of whether or how the en terprise can create customer value .In other words,this can not resolve it radically at least.Therefore en terprises must,firstly inv est eno ugh resources so that they can create custom

26、er value,and then provide it at the least resource expense.Soon the whole view of creation and supply of value to con trol cost,it can provide the perfect dyn amical and operati on mecha nism to run the cost contro, and also can radically overcome the disadvantages of the traditional methods of cost

27、 control that cannot control creation and supply of value perfectly Based on this the paper attempts to discuss the cost con trol from the whole view of creati on and supply of value and to explore the strategy for realizi ng the fine circulati on ,that is to say, create value inv est cost supply va

28、lue create value.2dea of cost and its control cased on value chain2.1 The idea of cost based on value cha inAccording to the theory of value chain,if the enterprise is going to be accepted by its customers,it must create and supply the value which can satisfy its customers.Accord in gly,the cost(val

29、ue or resource expense)paid for this can not deviate from activities for creating and supplying customer value, which are activities of value chain.Consequently,we should study the esse ntial of cost from the perspective of value cha in.The idea of cost based on value chain 1is to scan the essential

30、s of the cost and its performanee form from the perspective of value chain.The form of the value chain cost is resource in vested for creati ng customer value(i n short resources in vestme nt viewor Cnv estme nt view),resources consumed for providing customer value(in short,resources consumption vie

31、w”or”consumption view),time resources invested or saved for maximizing customer value and creati ng the customer value ahead of time(i n shorttime resources vieW ortime view).Therefore,according to the idea of cost based on value chain,cost has three meanings:firstly,the investment of resources;seco

32、ndly,theconsumption of resource;thirdly,the investment and consumption of time resources.Although the cost is sacrificed in the same value-creat ing process,sca nning the costfrom difere nt perspectives, its meanings and fun cti ons are en tirely differe nt.Thereby,it provides a powerful support ing

33、 theory for the cost con trol based on value cha in,and en ables it to have the possibility to con fcIrl/l to the practice of the en terprise operatio n.Accord ing to the theory of value cha in ,the en terprise,to gain ” susta in able competitive adva ntage,should firstly con struct the value cha in

34、 which creates the customer value so that it can realize the en terprise obsebtivcwhich is to win customers. On one han d,the en terprise must inv est in resources to create the customer value; on the other han d,the activities of creat ing value also consume resources consequentially to provide the

35、 customer value(product or service).Also,viewed from the vertical and horizontal relation of value chain activities which constitute each link of the value chain,the whole value chain is also,in fact,a”time chain”.This means two thi ngs:firstly,from the physical perspective of the value creatio n ac

36、tivities,theoperati on of value cha in n eeds n ecessary time(i n short, ”me con sumpti on view ”);sec on dly,from the perspective of the relati on of each link of the value cha in ,time itself is an item of resources(i n short, ”me in vestme nt view”).2.2 The idea of cost con trol based on the valu

37、e cha inThe idea of cost control based on the value chain is the “ thredimensionalidea of cost control ” based on the value chaint2mely,it is an idea of cost control based on the investment and consumption of resources and the time chain.Thus,viewing from the construction and operation of the value

38、chain,the idea of cost control based on value chain has dual property.Firstly,it is n ecessary to con trol it and en sure there is eno ugh resource inv estme nt to create customer value(representing products of more value and high quality).Secondly,it is n ecessary to main tai n the lowest level of

39、resources con sumpti on on the premise of it being n ecessaryto have inv estme nt in eno ugh and n ecessaryresources to provide as much customer value as possible(representingmore profit and low cost).Moreover,from the perspective of the investment and consumption of time and non-time resources,thei

40、dea of cost control based on value cha in has the character of ” three dime nsional cost control”,n amely,the inv estme nt and con sumpti on of time and non-time resources.Therefore,i n esse nce,the idea of cost con trol based on value cha in is the cost con trol with the character ofdual and three

41、dime nsiondi.2.3 Cost con trol based on the dual perspective of creati on and supply of valueIn essence,customeivalue is customers satisfaction during or after using products.This in eludes phy sica satisfact ion (i n a qua ntitative way,e.g.automobile performa nce)a nd spiritual satisfacti on(only

42、in a qualitative way,e.g.bra nds).The customerrecog nitio n of the value of the products that they buy(customer value)includes at least in three aspects.The first is the performa nee of products,the sec on d is the cost of using the products and the third is product quality.The performance(i.e.the b

43、asic function)of the product mainly depends on the products dist in ctive property,a nd it mainly depe nds on the degree of in vestme nt in resources.The cost of using products depe nds on its performa nee and qualit y.lt mainly depe nds on the product desig n and,thus,also on the degre of the inves

44、tment in resources.Thequality mainly depends on the desig n and manu facture of the product .It therefore has a close relati on ship with the degree of investment in resources.Generally,thecustomer value is the value of the product which the customer is willi ng to pay for the thre aspects men ti on

45、ed above.However, from the view of the manufacturing processes or the activity chain the activities in which any product is manufactured ned to con sume resources.Theam ount of resources con sumed has an in direct impact on the buying price,at the direct expe nse of the customer pay ing for the prod

46、uct .If the con sumpti on of resources is low, the direct expe nse of the customer is low as well.This will make a direct impact on the total value supplied by the value cha in.H owever,the con sumpti on of resources has a more direct impact on the man of creating value,(i.e.the value chain manipula

47、tor).Obviously,if the consumption is less the surplus value(profit)is more.Accord ing to the idea of cost con trol based on value cha in ,the cost based on value cha in is the inv estme nt in resources which aims to create customer value through the value cha in.lt is also the con sumpti on of resou

48、rces which aims to provide customer value.Thereforeview ing from the meaning of the cost,i n esse nce,is a sort of resource(the resource for creati ng customer value).The idea of cost control based on value chain has two purposes.The first is to make sure that the inv estme nt in resources is n eces

49、sary and eno ugh to en able the value cha in to create the n ecessary customer value.The second is to make sure that the consumption of resources is as low as possible so that the value cha in can provide the value appro ving of customer.lt is obvious that the cost adva ntage based on the value cha

50、in has two sides:firstly,e no ugh resources must be inv ested to create cost adva ntage based on customer value;sec on dly,the con sumpti on of resources must be reduced as much as possible to create cost adva ntage based on the maximum bus in ess value surplus or profit.Therefore,the cost con trol

51、from the whole view of the creati on and value supply is actually a kind of cost con trol which lays equal stress on both earning in come and cutt ing dow n expe nse.3.Fundamental thought of the cost control based on value chain for both earning more income and cutting down expenseAccord ing to the

52、theory of value cha in, cost can be sen as the resource of obta ining profits or creati ng and suppl ying customer value.Thus,ear ning more in come can improve proceeds and cutt ing dow n expe nses can maximize these proceeds.The former lies in making it n ecessary and en suri ng there is eno ugh in

53、v estme nt in resources,a nd the latter dema nds en suri ng the con trol of the reas on able con sumpti on of resources.3.1 Cost control based on value chain from earning more income-controlling necessary and eno ugh resource in vestme ntWith regard to the creati on of value,the cost con trol based

54、on value cha in should firstly en sure there is eno ugh inv estme nt in resources.The n a value cha in should be con structed which has a competitive adva ntage,(i.e.a n inv estme nt in resources which pays atte nti on to how to create core compete nce).F in ally the value cha in should be made uniq

55、 ue.This is con trary to the idea of traditi onal cost con tro1.3.1.1 Fun dame ntal meaningThe cost con trol based on value cha in from earning more in come has two meanin gs.The first is to en sure the n ecessary inv estme nt in resources (i.e.it does aim at con struct ing value cha in ).The sec on

56、d is to en sure the eno ugh inv estme nt in resources.The importa nee of these meanings is twofold. On one han d,the inv estme nt in resourcesshould make sure that the value cha in has strategic adva ntages(g.a nautomobile manu facturi ng en terprise must in vest eno ugh resources to in sure that it

57、 has an adva ntageous positi on in the automobile in dustry chai n).O n the other han d,the in vestme nt in resources should be profitable to con struct the adva ntageous value cha in for the corporati on.For in sta nce,the inv est ing of an automobile manu facturi ng corporatio n in R&D should make

58、 sure that it can develop new tech no logies and products con sta ntly.3.1.2 Con trol criterio n(1) Customer value criteri on. The criteri on of customer value is to con struct value cha in from customers demand,which has competitive advantages or is diferent from other corporati on s.The value cha

59、in can supply more customer value.For in sta nce,to con struct a new production line,which can produce big size LCD TV,a television enterprise ihvestment in resources should make sure that the LCD TV has something obviously superior to others.Otherwise it will turn to in eficie nt deposit assets soo

60、n. This is a tragic less on to the traditi onal state-ow ned en terprises.(2) Core compete nee criterio n. The criterio n of core compete nceis that the inv estme nt in resources shoulde nsure the value cha in which the en terprise con structs has core compete nce,for in sta nce,a n automobile bus i

61、n ess builds a new car manu facturi ng factory.In this case,the most importa nt thing is not to establish an adva need product ion line but to make sure that the product is con siderably flexible to the dema nd of the market, namely,the product of the en terprise can adapt well to the dema nd of the

62、 market.Otherwise,both its tan gible and intan gibleassets will devaluate or eve n outdate son because they can not satisfy and create customer value in time.(3) Core product criteri on. The criterio n of core product is that the in vestme nt in resources should en sure that the core compete nee of

63、the en terprise can be turned into its core products.The leap from its core compete nee to itscore products is the key of the internal man agerial capital operati on strategy,For example,the refrigerati on facilities en terprise with core compete nee cannot manufacture all types of refrigerators,but

64、 it should only manufacture the products which can represent or display its core competencen this way,the enterprise will have relatively competitive adva ntages.3.1.3 Con trol methodWe can chose the con trol method based on the above con trol criteria.Firstly,the en terprise can adopt the SWOT and

65、other methods to positi on its strategic value cha in. Accord in gly,the key and scale of its inv estme nt can be decided.Sec on dly,the en terprise can ide ntify its core compete nee accord ing to the three criteria used to ide ntify its core capability.Therefore the en terprise should en sure its inv estme nt in con struct ing and mai nta ining its core compete nee is sufficie nt.Thereafter,in the operati on process of the value cha in,en terprises should pay atte ntio n to the cha nges of the core compete nee and en sure eno ugh in vestme nt in it.Specifically speak in g,the en terpr