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:外文文献:

China's Enterprise Cost Management Analysis and

Countermeasures

Abstract

With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment.This paper exists in our country a number of Cost

Management and finally put forward to address these issues a number of measures to strengthen

Cost Management.

Keywords:Cost Management measures

In a market economy conditions,as the global economic integration,the development of increasingly fierce market competition,corporate profit margins shrinking.In this case,the level

of high and low business costs directly determines the size of an enterprise profitability and

competitive strength.Therefore,strengthen enterprise Cost Management business has become

an inevitable choice for the survival and development.

First,the reality of China's Enterprise Cost Management Analysis

Cost Management in our country after years of development,has made many achievements, but now faces a new environment,China's Cost Management has also exposed some new

problems,mainly in the following aspects:

(A)Cost Management concept behind the

Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope,purpose and means from time to biased.Many

enterprises will continue to limit the scope of Cost Management within the enterprise or even

only the production process at the expense of other related companies and related fields cost

behavior management.We supply side,for example.The supply side of the price of the product

cost of doing business,one of the most important motives.As the supply side of the price of the

product and its cost plus profit,so the supply side of price in the form of its own costs to the

enterprise.However,some enterprises to the supply side too much rock bottom price,as their

source of high profits,without considering each other's interests,resulting in supply-side to conceal their true costs,price increase in disguise.This increase in procurement costs,thereby increasing commodity costs,making goods less competitive.

The purpose of Cost Management from the point of view,many enterprises confined to lower costs,but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings,can not be cost-effective.In traditional Cost Management,Cost Management purposes has been reduced to cut costs,saving has become the basic means to reduce costs.From the perspective of Cost Management to analyze the Cost Management of this goal,not difficult to find cost-reduction is conditional and limits,and in some cases,control of costs,could lead to product quality and enterprise efficiency decline.

In addition,the vast majority of enterprises in the overall concept of lack of Cost Management.Most companies have a common phenomenon,that is,to rely on finance staff to manage costs.In the implementation of Cost Management process,some companies focus only on cost accounting;some business leaders only concerned about the financial and cost statements,using the number of statements to management costs.Although such an approach to reduce the cost to a certain role,but the final analysis,cost accounting,or ex post facto control, failed to do in advance of cost control and occurrence of process control,can not be replaced costing Cost Management.

(B)Cost Management obsolete

First of all,from a Cost Management in general and ways of looking at,not really formed, the system's Cost Management methodology,from speaking,we have proposed the establishment of including cost projections,the cost of decision-making,cost planning,cost accounting,cost control,cost analysis,etc.In the within the new Cost Management system,but how to make this methodology in a scientific,systematic,forming an organic links there are many problems.

Secondly,the specific method of Cost Management perspective,According to the survey, 55.7%of the enterprises use varieties of France,42.8%of companies use sub-step.The development trend of current world production of many varieties of small batch production mode,this mode of production batches law applies to product cost.Currently,only6.2%of China's enterprises to adopt this method to calculate,which indicates that the organization of

production in China is still relatively extensive,paid insufficient attention to the consumer's personality.

Finally,from a Cost Management tool to see,even though some enterprises to enter the computerized stage,but the cost of application management module level is not high,and many enterprises are still the manual accounting,in a modern way of technology,Information,and this is bound to constrain business further enhance the level of Cost Management,it is difficult to meet the modern Cost Management of cost Information provided by the timeliness, comprehensiveness,accuracy requirements.

(C)the cost Information,a serious distortion of

In China,there are a considerable number of enterprises there is the cost of the case Information is untrue,and this situation is getting worse.Cost Information distortion is mainly caused by the following reasons:

First,costing only a focus on materials,labor,manufacturing overhead,ignoring the growing increase in the modern enterprise product development,the middle of testing and trial-and after-sales service on a small group of input costs associated with the content of the product was incomplete,does not correctly evaluate the products in the the whole process of life-cycle cost-effectiveness.

The second is distortion caused by improper costing methods.A high degree of labor-intensive enterprises in the past years,the accounting of the simple assumption(that is,the number of direct labor hours or production basis for the allocation of indirect costs),usually do not cause serious distortions in product costs.But in a modern manufacturing environment,the proportion of direct labor costs declined significantly,a substantial increase in the proportion of manufacturing costs,and then use the traditional method of cost computation will produce irrational behavior,the use of traditional costing will lead to serious distortions in product cost information to enable enterprises to operate the mistake of choosing the direction of products.

Third,to achieve the purpose of artificially adjust the cost of a number of hidden losses caused by a serious,corporate virtual surplus real loss.In China,some enterprises do not increase because of Cost Management,but in order to achieve improper goals or interest to do so at the cost of the external disclosure of false information.Study its causes and performance: business managers in order to gloss over its management performance,to investors,especially

medium and small shareholders have a good explanation to take virtual cut costs,inflated benefits,such as Joan China source event,Guangxia event;some private enterprises do not even pay taxes in order to tax less,false purchase invoices,virtual offset value-added tax;inflated costs,pay less corporate income tax;a number of enterprise Cost Management is in chaos, infrastructure work is not solid,it is difficult to accurately account for product costs,and thus disclosed the cost of information is not accurate.

(D)internal Cost Management of the establishment of the main mistakes

Cost of production and operation activities,a comprehensive index covering all aspects of management,but also involves all levels of personnel.However,a long time,people have been the existence of a bias,the Cost Management as a finance officer for a small number of managers patents,that the cost-effectiveness should be handled by business leaders and finance staff and to all workshops,departments,teams and groups of workers only as a producer, resulting in control costs,understand technology,understand technology,understand the financial,the majority of the workers as to which costs should be controlled,how to control problems have no intention also were unable to say in the cost-conscious indifference.Workers that Ganhaoganhuai a sample,feel market pressures,cost control initiative can not be mobilized, serious waste,mainly in energy and materials,the next material without careful planning,the next corner does not make full use of materials,energy and run,risk,dripping,and leak is serious.Cost Management of the main mistakes made to establish the Cost Management business has lost the management of large groups of promise,of course,Cost Management work is not really achieve good results.

Second,strengthen enterprise Cost Management measures

Cost Management for Chinese Enterprises in the problems,we should start the following efforts to strengthen Cost Management:

(A)the introduction of new ideas-the use of strategic Cost Management

Strategic management is central to the sustained competitive advantage for businesses, competitive advantage is the core of any Strategy,it ultimately comes from enterprises to create value for customers,this value must exceed the costs of enterprises to create it.This requires the introduction of strategic management of Cost Management thinking,to achieve a strategic sense of the extensions to form a strategic Cost Management.Strategic Cost Management refers to

management of the specialized approach provides an analysis of the enterprise itself and its competitors information to assist managers and evaluation of the formation of corporate Strategy, thereby creating a competitive advantage in order to meet enterprises to effectively adapt to constantly changing external environment.

(B)establish a new concept

1,establish a system management concepts,the implementation of a comprehensive,whole process of Cost Management

The content and scope of the cost of doing business should not be confined to areas of production,management needs to be with the change,and as the development of management development.Cost Management should be comprehensive,the whole process,and at the design stage till the development planning stage should begin to reduce the cost of activities.Modern enterprise Cost Management should include the impact on cost changes in all aspects of the projections to penetrate the enterprise,decision-making,technology,sales and other areas in all aspects of the enterprise expansion.

2,establish the concept of cost-effectiveness,cost forecasting and decision-making levels Enterprises can not succeed in the market for greater profits,they must establish the cost of determining the market concept,give full play to the cost of policy-making functions.Cost Management and enterprise's overall effectiveness should also be linked to the concept of dynamic cost-effective approach to cost and control issues,from the comparative analysis of input and output to look into the necessity and rationality of the enterprise from the perspective of efficiency to determine the increases or decreases in order to conduct a cost benefit as the center of the dynamic management.

3,establish a sense of innovation,technology and insist on combining

The vitality lies in its continued innovation,and enterprises should seize the pulse of the market,seeking mechanism innovation,vibrancy,increase scientific and technological input,and the effective use of new technologies,new equipment,new processes and new materials,relying on technology to reduce product cost.Meanwhile,cost accounting should be considered in the scientific and technological content of products,including the cost to go to facilitate enterprises to the correct decision.The formation of the product cost,the technical factors,plays an important role,to improve Cost Management,we must implement the technology-driven

economic principle of combining.

4,establish a people-oriented concept,create a cohesive force in enterprise

People do not simply a tool for wealth creation,but an enterprise's largest capital,assets, resources and wealth,the main body of the enterprise,is the main Cost Management is to determine the cost of key factors.Therefore,to establish a people-oriented management thinking, and arouse people's intellectual factors,train and develop people's ability to work,so that employees and managers on an equal footing and enjoy the same participation in power,the humanistic,democratic management thinking throughout the enterprise management process from beginning to end,so that enterprises can truly become a democratic,humane organizations, from the human heart in order to stimulate everyone's sense of responsibility and willing to devote themselves masters of the spiritual power.

(C)the introduction of advanced Cost Management-activity-based costing and cost-planning method

Since the cost of the early20th century inception,he has appeared'standard cost','budget control','difference','cost-of-state analysis','variable cost method','volume-profit analysis', 'responsibility accounting',etc.a series of traditional cost accounting methods.However,in today's increasingly competitive market economy,the traditional cost accounting methods have fatal defects,thus creating an activity-based costing and cost-planning method.

1,Activity-Based Costing

Activity-Based Costing is based on'cost driver'as the fundamental basis of a cost-accounting methods.Its basic principle is that consumption of output operations,operations consume resources.In the product cost,it will be the focus from the traditional'products'move to 'work'on to work for the accounting object,and the first motivation of resources based on resource allocation of costs to the job,and then tracked by the activity driver products,the final product obtained costs.It is customer-oriented chain,to the value chain as the center of the business'operational procedures'fundamental and thorough reform,emphasizing the coordination of corporate internal and external customer relations,starting from the enterprise as a whole,coordinating the various departments and links the relationship between the ask enterprises to material supply,production and marketing aspects of the operations form a continuous,synchronous's'workflow',the elimination of all can not increase the value of the

operation,so that enterprises in the state continued to improve and promote enterprise-wide optimization,establishing competitive advantage.

2,cost planning method

The cost of planning the basic ideas:(1)to full life-cycle-based,market-oriented development of target cost.Basic formula is:target cost=expected market price-target profit.(2) product design stage the cost of squeezing.This process can be expressed as the cost of the 'Settings-decomposition-to achieve-(re-setting)-(re-decomposition)-(another achievement)-and repeatedly as well as endless,until it reaches target cost.(3)the cost of production at the manufacturing stage decomposition and pressure transmission.The target cost pressures refined to teams and groups,and even individuals and vendors.(4)pre-production phase of the feedback control.Through trial and feedback from the production process and timely leak fill a vacancy, strengthen internal management,improve cost control management through a variety of incentive measures to make the cost of the ideological objectives of planning can be the greatest degree of implementation.(5)The target cost optimization.Product to meet the needs of market competition must be constantly adjusted and optimized so that the cost of setting goals to keep up with the pace of technological and market changes,so that the cost of the entire planning process to form a complete cycle,continuous improvement,and constantly perfect,and always be able to adapt to the changing market.

(D)computer technology in Enterprise Cost Management

At present,the computer is an indispensable tool for economic life,to modern information technology-based Cost Management Cost Management information system has become a symbol of modernization.

1,the software application

LOTUS,EXCEL and other spreadsheet software has a powerful form processing,database management and statistical charts processing functions,is commonly used office automation software.They do not have programming,flexible and convenient,the use of low cost,high efficiency,use of these software can be easily and quickly assist management in cost projections, decision-making,and can control the process of implementation of the monitoring analysis, received good results.Businesses can combine their own characteristics,commissioned by software developers for their costs of developing a more professional management software.

2,the application of

The network has a strong scalability,enables the sharing of resources,improve efficiency and reduce costs.Internal and external Internet connection of the timely transmission of a variety of cost information,and can interactively communicate with the outside world,learn from each other and promote the application of various Cost Management techniques to achieve Cost Management objectives.

(E)to take measures to ensure cost-effective information

Companies should establish a sound internal control system,through accounting and other business processes control,help reduce the occurrence of the phenomenon of accounting information Cuobi to a certain extent,the accounting and other information to ensure true and reliable.For example,a good internal control system,required documents must be recorded against previous audit,the certificate of transfer must follow certain procedures,to the reconciliation table cards and checking accounts.Through these means of control,it is possible to reduce the incidence of errors to ensure the accuracy and reliability of accounting information and thus the basis for cost accounting and management information is reliable.

Enterprises also need to improve the management and accounting staff of professional ethics. The main body of the implementation of the system is the enterprise managers and decision-making participation in the operation of accounting personnel,in the generation and provision of relevant information,on one hand to enhance the legal awareness,on the one hand to enhance the sense of moral self-discipline,strengthen the moral sense of responsibility and sense of responsibility to maintain professional conscience,economic objectives of enterprises and managers to enhance the double moral standards.

In addition to strengthen the market research and information feedback in the Cost Management https://www.doczj.com/doc/4b8715987.html,rmation as a business activity is an important factor in the cost management an integral part of.With economic development,enterprise cost management level, with the development of the situation can improve,operation can proceed smoothly,to a large extent also depends on the level of the cost of feedback.Therefore,the enterprise cost management must also adapt to this objective,continually improve the level of information management,seize the opportunity to truly become the strong market competition.

中文文献:

中国企业成本管理的现状分析与对策

摘要

随着中国所取得的进展,中国传统的成本管理模式已经难以适应竞争日益激烈的

市场环境。本文就我国成本管理的一些问题,提出了解决这些问题的多项措施,加强我

国企业的成本管理。

关键字:成本管理管理措施。

一、中国企业成本管理的现状分析

在市场经济条件下,随着全球经济一体化的发展,市场竞争日趋激烈,企业利润空间缩小。在这种情况下,业务成本的高低水平,直接决定企业的盈利能力和竞争实力的大小。因此,加强企业成本管理业务已经成为一个生存和发展的必然选择。首先,我们来看中国企业成本管理的现状分析。成本管理在我国经过多年的发展,取得了许多成就,但现在面临着一个新的环境,中国的成本管理也暴露出一些新问题,主要表现在以下几个方面:(一)成本背后的管理理念

中国企业的成本管理观念落后是普遍的现象,主要表现在成本管理的范围、目的、

手段和时间的偏差方面。许多企业或其他相关企业和相关领域将使成本管理费用的范围

限制在企业内部甚至生产过程中。例如,做生意,最重要的动机之一是产品成本的价格

供应。作为供应方的产品,它的价格是成本加利润,这是企业自身成本价格的供应方形式。然而,一些企业的供应方有太多的压价,成为高额利润的来源,而不考虑对方的利益,造成供应方隐瞒自己的真实成本,变相提高价格。采购成本的增加,从而增加商品

成本,使商品竞争力较弱。

从成本管理的目的来看,许多企业局限于降低成本,但较少从成本效益的降低来着手,主要依靠储蓄成效方面来实现的,不能合乎成本效益。传统的成本管理目的已经减少,以降低成本,节约成本为基本手段。从成本管理的角度来分析这一目标成本管理,

不难发现,成本降低是有条件和限制的,在某些情况下,成本控制可能导致产品质量和

企业效益下滑。此外,绝大多数企业在成本管理也都缺乏整体观念,大多数公司都有一

个共同的现象,那就是,依靠财务人员进行管理成本。在成本管理过程的实施中,一些

企业只注重成本核算,一些企业领导只关心财务和成本报表,从而使用报表来管理成本。

这种做法虽然减少了成本的一定作用,但归根结底,成本会计或事后控制,没有做到在成本控制和过程控制发生之前,不可替代成本费用管理。

(二)成本管理过时

首先,一般来看成本管理的方式没有真正形成系统的成本管理方法,从理论上讲,我们已提出建立新的成本管理系统,包括成本预测,成本决策,成本计划,成本会计,成本控制,成本分析等,但如何使这种方法能科学性,系统性地形成一个有机联系,存在着许多问题。其次,从成本管理的具体方法的角度看,根据调查,55.7%的企业使用品种法,有42.8%的企业采用分步法。目前世界上生产的发展趋势为多品种小批量的生产模式,分批法适用于这种生产模式。目前,中国的企业只有6.2%采用这种方法来计算,这表明,在中国的生产组织还比较粗放,重视不够,缺乏消费者的个性。最后,从成本管理工具来看,即使一些企业进入电脑化的阶段,但应用管理模块级的成本不高,许多企业仍然是手工会计。以现代生活的技术和信息来看,这势必制约企业进一步提高成本管理水平,这是很难满足现代成本管理提供的成本信息的及时性,全面性,准确性的要求。

(三)成本信息严重失真

在中国,有相当数量的企业有成本信息不真实的情况下,这种状况正在恶化。成本信息失真主要是由以下原因引起:首先,成本仅在材料,人工,制造费用的环节成为了一个焦点,现代企业的产品开发正在日益增加,却忽略了测试和中间试验和售后服务上与内容相关的投入成本的小群产品,对这些产品不完整的,不正确的评价,在整个生命周期成本效益过程起着非常重要的作用。第二是成本核算方法不当造成的失真。一个高度劳动密集型企业,在过去几年中,简单的假设(即直接人工小时或生产为基础分配间接费用),通常不会严重的引起扭曲产品成本的核算。但在现代制造业环境中,直接劳动成本所占的比例显著下降,而制造成本的比例大幅增加,因此,使用传统的成本计算方法会产生不合理的行为,利用传统的成本核算,在产品成本信息中将导致严重的扭曲,使企业错误的选择产品的方向。第三,要实现的目的,人为地调整成本造成潜亏严重,企业虚盈实亏。在中国,一些企业不加强成本管理,为了实现不当的目标或利益对外披露虚假信息的成本。究其原因和表现:企业管理者为了粉饰其管理业绩,投资者,特别是中小股东有一个很好的解释,采取虚减成本,虚增效益,如琼民源事件,银广夏事件,一些私人企业甚至不付税,以税少,购买假发票,虚拟偏移值增值税;虚增成本,少缴

企业所得税;企业成本管理的混乱,基础工作不扎实,这是难以准确核算产品成本,从而披露信息的成本是不准确的的。

(四)建立的主要失误是内部成本管理

一个综合指数,涵盖各方面的管理,生产经营活动的成本,但也涉及到各级人员。然而,长期以来,人们一直存在着一种偏见,作为一个为少数管理者的专业的财务人员,应当由企业领导和财务人员在控制成本,懂技术,懂财务的团队和工人群体来进行成本管理,各车间、各部门的人员,只是作为一个生产者,哪些成本应该控制,如何控制的问题,大多数工人无意也无力说,成本意识淡薄。工人,干好干坏一个样,感受到市场的压力,成本控制的积极性不能被调动起来。浪费现象严重,主要集中在能源和原材料,没有周密的计划下料,下角材料不充分利用,能源泄漏严重。当然,建立成本管理业务的主要的失误失去了诺大的群体的管理,成本管理工作是不是真正实现了较好的效果。

二、加强企业成本管理的措施

对于中国企业的成本管理问题,我们应该从以下几方面努力:

(一)引进的新思路-利用战略成本管理

战略管理是企业的持续竞争优势的核心,它最终由企业来为客户创造价值,这个值必须超过了企业的成本来创建它。一个企业要获得竞争优势需要做出选择,那就是,企业必须努力,这将是一个优势,为了争取优势的问题,以及到什么程度,。这就需要引进战略管理的成本管理思想,实现了战略意义的扩展,形成战略成本管理。战略成本管理是指提供企业本身管理的专门方法及其竞争对手的信息分析,以协助管理人员和评价企业战略的形成,从而创造竞争优势,以满足企业有效地适应不断变化的外部环境。

(二)建立一个新的概念

1,建立一个系统的管理理念,实施全面,全过程的造价管理

做生意的成本的内容和范围不应只局限于生产领域,还要关注管理需要的变化和管理的发展。成本管理应该是全面的,全过程的,并应该在设计阶段到发展的规划阶段开始活动,以减少成本。现代企业成本管理应包括成本变动的影响,渗透在企业发展的决策、技术、销售等领域的预测的各个方面。

2,树立成本效益观念,提高成本预测和决策水平

企业要想在市场获得更大的利润,就必须树立成本的观念来确定市场,充分发挥成本决策功能。企业的成本管理以整体成效的动态来理解成本效益的方法概念和成本控制

问题,从输入和输出进行分析,来展现从效率的角度进入成本管理的必要性和对企业的

合理性,以确定为了增加或减小,进行成本效益为中心的动态管理。

3,树立创新意识,坚持与技术相结合

生命力在于持续创新,企业应抓住市场的脉搏,寻求机制创新,增加活力,加强科

技投入,有效地利用新技术,新设备,新工艺和新材料,依靠科技降低产品成本。与此

同时,成本会计,应考虑具有科技含量的产品,包括成本,方便企业正确决策。产品形

成的成本和技术因素,起着重要的作用,改进成本管理,我们必须落实与技术驱动相结

合的经济原则。

4,建立以人为本的理念,创建企业的凝聚力

企业的主体是一个企业最大的资本,资产,资源和财富,,是成本管理中主要的决

定成本的关键因素,他们不只是创造财富的工具。因此,要建立一个以人为本的管理思想,唤起人们的智力因素,培养和发展人们的工作能力,使员工和管理者能平等参与和

享受整个过程。企业管理过程中,人文、民主的管理思想从开始到结束,可以使企业真

正地成为一个民主、人道组织,这样可以从大家的内心中激发强烈的责任感和乐于奉献

的精神力量,隐形中就汇聚了主人意识。

(三)引进先进的成本管理-基于活动的成本核算和成本规划方法

自20世纪初以来的成本,已经出现“标准成本”,“预算控制”,“差异”,“成

本的分析”,“变动成本法”,“本量利分析”,“责任会计“等一系列传统的成本核

算方法。然而,在当今竞争日益激烈的市场经济中,传统的成本会计方法有致命的缺陷,

从而建立一个基于活动的成本核算和成本规划方法是非常有必要的。

1,基于活动的成本核算

“成本驱动”这个成本核算的方法作为了作业成本法的基本依据。其基本原理是,消费输出操作,作业消耗资源。在产品成本中,将重点从传统的“产品”转移到以“工作”为核算对象,并基于作业成本的资源作为分配资源的第一个动机,然后要跟踪活动驱动产品,最终产品来获得成本。它是以客户链为导向,以价值链为中心的业务操作程序,从根本和彻底的改革,强调企业的内部和外部客户关系的协调。企业作为一个整体出发,协调各部门和链接企业物资供应之间的关系,操作生产和营销方面形成一个连续,同步的进行“工作流程”,消除一切不能增加价值的操作,使国有企业继续改善和促进企业范围内的优化,建立竞争优势。

2,成本规划方法

规划的基本思路:(1)以生命周期为基础,以市场为导向来发展目标成本。基本公式为:目标成本=预期的市场价格-目标利润。(2)产品设计阶段的成本挤压。这个过程可以表示为成本的“设置-分解-实现-(重新设置)-(再分解)-(另一个成就)-......',和反复,以及层出不穷,直到它达到目标成本。(3)生产成本在制造阶段的分解和压力传递。目标成本的压力细化到班组,甚至个人和供应商。(4)试生产阶段的反馈控制。经过反复试验和生产过程中的反馈和及时泄漏的补缺,加强内部管理,完善成本控制管理,通过多种激励措施,使规划的思想目标成本,可以最大程度的实施。(5)目标成本的优化。产品,以满足市场竞争的需要,必须不断调整和优化,制定目标成本,要跟上技术和市场变化的步伐,使整个规划过程中的成本,形成一个完整的周期,不断改进,不断完善,始终能够适应不断变化的市场。

(四)计算机技术在企业成本管理

目前,计算机是经济生活中不可缺少的工具,以现代信息技术为基础的成本管理信息系统已成为现代化的象征。

1,软件应用

LOTUS,EXCEL等电子表格软件有一个强大的表格处理,数据库管理和统计图表处理功能,是常用的办公自动化软件。他们没有编程,灵活方便,使用成本低,效率高,使用这些软件可以轻松快速地进行管理成本预测、决策,并可以控制过程实施监测分析,收到良好的效果。企业可以结合自身的特点,委托软件开发人员为他们开发更专业的管理软件进行成本管理。

2,应用

该网络具有很强的可扩展性,实现了资源共享,提高效率和降低成本。可以使内部和外部的各种成本信息进行及的传递和Internet连接,并可以通过交互方式与外界沟通,取长补短,促进各种成本管理方法的应用,实现成本管理的目标。

(五)采取措施,以确保成本效益的信息

公司应建立健全的内部控制制度,通过会计及其他业务流程的控制,有助于减少到一定程度,会计及其他资料,以确保真实可靠的会计信息错弊现象的发生。例如,一个良好的内部控制系统,所需的证明文件必须附有以前的审计证书,对帐表和支票帐户,转让必须遵循一定的程序,。通过这些控制手段,它可以减少错误的发生,以确保会计信息的准确性和可靠性,因此,成本会计和管理信息的基础是可靠的。

企业还需要提高管理和会计人员的职业道德。制度的实施主体是企业的管理者和决策

参与者对会计人员的的操作,在发电和提供有关资料时,一方面要增强法律意识,一方面要加强道德自律意识,强化道德意识,责任意识和保持职业良知,以提高企业和管理者的双重道德标准和经济目标

除了在成本管理中的应用,加强市场调研和信息反馈。信息作为一种商业活动,是成本管理的一个重要组成部分。随着经济的发展,企业成本管理的水平,与形势的发展相结合可以提高,操作可以顺利进行,在很大程度上还取决于反馈的成本信息。因此,企业的成本管理也必须适应这一目标,在竞争激烈的市场中抓住机遇,不断提高信息化管理水平。

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etc. characteristics, can realization information at dissimilarity of the product fast, convenience, safely exchange and transmission, at short distance wireless deliver aspect to own very obvious of advantage. Along with red outside the data deliver a technique more and more mature, the cost descend, red outside the transceiver necessarily will get at the short distance communication realm more extensive of application. The purpose that design this system is transmit customer’s operation information with infrared rays for transmit media, then demodulate original signal with receive circuit. It use coding chip to modulate signal and use decoding chip to demodulate signal. The coding chip is PT2262 and decoding chip is PT2272. Both chips are made in Taiwan. Main work principle is that we provide to input the information for the PT2262 with coding keyboard. The input information was coded by PT2262 and loading to high frequent load wave whose frequent is 38 kHz, then modulate infrared transmit dioxide and radiate space outside when it attian enough power. The receive circuit receive the signal and demodulate original information. The original signal was decoded by PT2272, so as to drive some circuit to accomplish customer’s operation demand. Keywords: Infrared dray;Code;Decoding;LM386;Red outside transceiver 1 Introduction 1.1 research the background and significance Infrared Data Communication Technology is the world wide use of a wireless connection technology, by the many hardware and software platforms supported. Is a data through electrical pulses and infrared optical pulse switch between the wireless data transceiver technology.

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参考文献 [1]中华人民共和国住房和城乡建设部.GB50500-2008,建设工程工程量清单计价 规范[S].北京:中国计划出版社,2008. [2]福建省建设工程造价管理总站.FJYD-101-2005,福建省建筑工程消耗量定额 [S].北京:中国计划出版社,2005. [3]福建省建设工程造价管理总站.FJYD-201-2005,福建省建筑装饰装修工程消 耗量定额[S].北京:中国计划出版社,2005. [4]中华人民共和国建设部.GB/T50353-2005,建筑工程建筑面积计算规范[S].北 京:中国计划出版社,2005. [5]刘元芳.建筑工程计量与计价[M].北京:中国建材工业出版社,2009. [6]刘元芳.建设工程造价管理[M].北京:中国电力出版社,2005. [7]幸伟.我国政府采购招标投标问题研究[D].东北师范大学,2009. [8]杨平.工程合同管理[M].北京:人民交通出版社,2007. [9]陈慧玲.建设工程招标投标实务[M].南京:江苏科学技术出版社,2004年. [10]邹伟,论施工企业投标报价策略与技巧[J],建筑经济,2007年. [11]陈娟,杨泽华,谢智明,浅谈工程投标报价的策略[J],招投标研究,2004 年. [12]徐学东主编.《工程量清单的编制与投标报价》中国计划出版社.2005年. [13]田满霞,浅谈建设项目的工程造价控制[J].技术市场,2013,(9):188-188. [14]王雪青,国际工程投标报价决策系统研究[J],天津大学博士论文,2003年. [15]Online Computer Library Center, Inc. History of OCLC[EB/OL],2009. [16]Gray,C.,& Hughes,W.(2001).Building design management.Oxford, UK:Butterworth-Heinemann.

工程造价专业外文文献翻译中英文对照

工程造价专业外文文献翻译中英文对照 Document serial number【KK89K-LLS98YT-SS8CB-SSUT-SST108】

外文文献: Project Cost Control: The Way it Works By R. Max Wideman In a recent consulting assignment we realized that there was some lack of understanding of the whole system of project cost control, how it is setup and applied. So we decided to write up a description of how it works. Project cost control is not that difficult to follow in theory. First you establish a set of reference baselines. Then, as work progresses, you monitor the work, analyze the findings, forecast the end results and compare those with the reference baselines. If the end results are not satisfactory then you make adjustments as necessary to the work in progress, and repeat the cycle at suitable intervals. If the end results get really out of line with the baseline plan, you may have to change the plan. More likely, there will be (or have been) scope changes that change the reference baselines which means that every time that happens you have to change the baseline plan anyway. But project cost control is a lot more difficult to do in practice, as is evidenced by the number of projects that fail to contain costs. It also involves a significant amount of work, as we shall see, and we might as well start at the beginning. So let us follow the thread of project cost control through the entire project life span. And, while we are at it, we will take the opportunity to point out the proper places for several significant documents. These include the Business Case, the Request for (a capital) Appropriation (for execution), Work Packages and the Work Breakdown Structure, the Project Charter (or Brief), the Project Budget or Cost Plan, Earned Value and the Cost Baseline. All of these contribute to the organization's ability to effectively control project costs. Footnote I am indebted to my friend Quentin Fleming, the guru of Earned Value, for checking and correcting my work on this topic. The Business Case and Application for (execution) Funding It is important to note that project cost control is most effective when the executive management responsible has a good understanding of how projects should unfold through the project life span. This means that they exercise their responsibilities at the key decision points

通信工程移动通信中英文对照外文翻译文献

中英文翻译 附件1:外文资料翻译译文 通用移动通信系统的回顾 1.1 UMTS网络架构 欧洲/日本的3G标准,被称为UMTS。 UMTS是一个在IMT-2000保护伞下的ITU-T 批准的许多标准之一。随着美国的CDMA2000标准的发展,它是目前占主导地位的标准,特别是运营商将cdmaOne部署为他们的2G技术。在写这本书时,日本是在3G 网络部署方面最先进的。三名现任运营商已经实施了三个不同的技术:J - PHONE 使用UMTS,KDDI拥有CDMA2000网络,最大的运营商NTT DoCoMo正在使用品牌的FOMA(自由多媒体接入)系统。 FOMA是基于原来的UMTS协议,而且更加的协调和标准化。 UMTS标准被定义为一个通过通用分组无线系统(GPRS)和全球演进的增强数据

技术(EDGE)从第二代GSM标准到UNTS的迁移,如图。这是一个广泛应用的基本原理,因为自2003年4月起,全球有超过847万GSM用户,占全球的移动用户数字的68%。重点是在保持尽可能多的GSM网络与新系统的操作。 我们现在在第三代(3G)的发展道路上,其中网络将支持所有类型的流量:语音,视频和数据,我们应该看到一个最终的爆炸在移动设备上的可用服务。此驱动技术是IP协议。现在,许多移动运营商在简称为2.5G的位置,伴随GPRS的部署,即将IP骨干网引入到移动核心网。在下图中,图2显示了一个在GPRS网络中的关键部件的概述,以及它是如何适应现有的GSM基础设施。 SGSN和GGSN之间的接口被称为Gn接口和使用GPRS隧道协议(GTP的,稍后讨论)。引进这种基础设施的首要原因是提供连接到外部分组网络如,Internet或企业Intranet。这使IP协议作为SGSN和GGSN之间的运输工具应用到网络。这使得数据服务,如移动设备上的电子邮件或浏览网页,用户被起诉基于数据流量,而不是时间连接基础上的数据量。3G网络和服务交付的主要标准是通用移动通信系统,或UMTS。首次部署的UMTS是发行'99架构,在下面的图3所示。 在这个网络中,主要的变化是在无线接入网络(RAN的)CDMA空中接口技术的引进,和在传输部分异步传输模式作为一种传输方式。这些变化已经引入,主要是为了支持在同一网络上的语音,视频和数据服务的运输。核心网络保持相对不变,主要是软件升级。然而,随着目前无线网络控制器使用IP与3G的GPRS业务支持节点进行通信,IP协议进一步应用到网络。 未来的进化步骤是第4版架构,如图4。在这里,GSM的核心被以语音IP技术为基础的IP网络基础设施取代。 海安的发展分为两个独立部分:媒体网关(MGW)和MSC服务器(MSS)的。这基本上是打破外连接的作用和连接控制。一个MSS可以处理多个MGW,使网络更具有扩展性。 因为现在有一些在3G网络的IP云,合并这些到一个IP或IP/ ATM骨干网是很有意义的(它很可能会提供两种选择运营商)。这使IP权利拓展到整个网络,一直到BTS(基站收发信台)。这被称为全IP网络,或推出五架构,如图五所示。在HLR/ VLR/VLR/EIR被推广和称为HLR的子系统(HSS)。 现在传统的电信交换的最后残余被删除,留下完全基于IP协议的网络运营,并

工程造价外文翻译(有出处)

预测高速公路建设项目最终的预算和时间 摘要 目的——本文的目的是开发模型来预测公路建设项目施工阶段最后的预算和持续的时间。 设计——测算收集告诉公路建设项目,在发展预测模型之前找出影响项目最终的预算和时间,研究内容是基于人工神经网络(ANN)的原理。与预测结果提出的方法进行比较,其精度从当前方法基于挣值。 结果——根据影响因素最后提出了预算和时间,基于人工神经网络的应用原理方法获得的预测结果比当前基于挣值法得到的结果更准确和稳定。 研究局限性/意义——因素影响最终的预算和时间可能不同,如果应用于其他国家,由于该项目数据收集的都是泰国的预测模型,因此,必须重新考虑更好的结果。 实际意义——这项研究为用于高速公路建设项目经理来预测项目最终的预算和时间提供了一个有用的工具,可为结果提供早期预算和进度延误的警告。 创意/价值——用ANN模型来预测最后的预算和时间的高速公路建设项目,开发利用项目数据反映出持续的和季节性周期数据, 在施工阶段可以提供更好的预测结果。 关键词:神经网、建筑业、预测、道路、泰国 文章类型:案例研究 前言 一个建设工程项普遍的目的是为了在时间和在预算内满足既定的质量要求和其他规格。为了实现这个目标,大量的工作在施工过程的管理必须提供且不能没有计划地做成本控制系统。一个控制系统定期收集实际成本和进度数据,然后对比与计划的时间表来衡量工作进展是否提前或落后时间表和强调潜在的问题(泰克兹,1993)。成本和时间是两个关键参数,在建设项目管理和相关参数的研究中扮演着重要的角色,不断提供适当的方法和

工具,使施工经理有效处理一个项目,以实现其在前期建设和在施工阶段的目标。在施工阶段,一个常见的问题要求各方参与一个项目,尤其是一个所有者,最终项目的预算到底是多少?或什么时候该项目能被完成? 在跟踪和控制一个建设项目时,预测项目的性能是非常必要的。目前已经提出了几种方法,如基于挣值技术、模糊逻辑、社会判断理论和神经网络。将挣值法视为一个确定的方法,其一般假设,无论是性能效率可达至报告日期保持不变,或整个项目其余部分将计划超出申报日期(克里斯坦森,1992;弗莱明和坎普曼,2000 ;阿萨班尼,1999;维卡尔等人,2000)。然而,挣值法的基本概念在研究确定潜在的进度延误、成本和进度的差异成本超支的地区。吉布利(1985)利用平均每个成本帐户执行工作的实际成本,也称作单位收入的成本,其标准差来预测项目完工成本。各成本帐户每月的进度是一个平均平稳过程标准偏差,显示预测模型的可靠性,然而,接受的单位成本收益在每个报告期在变化。埃尔丁和休斯(1992)和阿萨班尼(1999)利用分解组成成本的结构来提高预测精度。迪克曼和Al-Tabtabai(1992)基于社会判断理论提出了一个方法,该方法在预测未来的基础上的一组线索,源于人的判断而不是从纯粹的数学算法。有经验的项目经理要求基于社会判断理论方法的使用得到满意的结果。Moselhi等人(2006)应用“模糊逻辑”来预测潜在的成本超支和对建设工程项目的进度延迟。该方法的结果在评估特定时间状态的项目和评价该项目的利润效率有作用。这有助于工程人员所完成的项目时间限制和监控项目预算。Kaastra和博伊德(1996)开发的“人工神经网络”,此网络作为一种有效的预测工具,可以利用过去“模式识别”工作和显示各种影响因素的关系,然后预测未来的发展趋势。罗威等人(2006)开发的成本回归模型能在项目的早期阶段估计建筑成本。总共有41个潜在的独立变量被确定,但只有四个变量:总建筑面积,持续时间,机械设备,和打桩,是线性成本的关键驱动因素,因为它们出现在所有的模型中。模型提出了进一步的洞察了施工成本和预测变量的各种关系。从模型得到的估计结果可以提供早期阶段的造价咨询(威廉姆斯(2003))——最终竞标利用回归模型预测的建设项目成本。 人工神经网络已被广泛用在不同的施工功能中,如估价、计划和产能预测。神经网络建设是Moselhi等人(1991)指出,由Hegazy(1998)开发了一个模型,该模型考虑了项目的外在特征,估计加拿大的公路建设成本: ·项目类型 ·项目范围

通信工程专业Code-division-multiple-access码分多址大学毕业论文外文文献翻译及原文

毕业设计(论文)外文文献翻译 文献、资料中文题目:码分多址 文献、资料英文题目:Code division multiple access 文献、资料来源: 文献、资料发表(出版)日期: 院(部): 专业: 班级: 姓名: 学号: 指导教师: 翻译日期:2017.02.14

外文原文 Code division multiple access Code division multiple access (CDMA) is a channel access method used by various radio communication technologies. It should not be confused with the mobile phone standards called cdmaOne, CDMA2000 (the 3G evolution of cdmaOne) and WCDMA (the 3G standard used by GSM carriers), which are often referred to as simply CDMA, and use CDMA as an underlying channel access method. One of the concepts in data communication is the idea of allowing several transmitters to send information simultaneously over a single communication channel. This allows several users to share a band of frequencies (see bandwidth). This concept is called multiple access. CDMA employs spread-spectrum technology and a special coding scheme (where each transmitter is assigned a code) to allow multiple users to be multiplexed over the same physical channel. By contrast, time division multiple access (TDMA) divides access by time, while frequency-division multiple access (FDMA) divides it by frequency. CDMA is a form of spread-spectrum signalling, since the modulated coded signal has a much higher data bandwidth than the data being communicated. Steps in CDMA Modulation Each user in a CDMA system uses a different code to modulate their signal. Choosing the codes used to modulate the signal is very important in the performance of CDMA systems. The best performance will occur when there is good separation between the signal of a desired user and the signals of other users. The separation of the signals is made by correlating the received signal with the locally generated code of the desired user. If the signal matches the desired user's code then the correlation function will be high and the system can extract that signal. If the desired user's code has nothing in common with the signal the correlation should be as close to zero as

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