外文翻譯--作業(yè)成本法對質(zhì)量管理的改進(jìn)（節(jié)選）

1、<p>　　2000單詞，1萬英文字符，3400漢字</p><p>　　出處:J. Michalska, D. Szewieczek. The improvement of the quality management by the activity-based costing[J].Journal of achievements in materials and manufacturing engi

2、neering,2007,3:91-94 </p><p><b>　　外文文獻(xiàn)翻譯 </b></p><p>　　The improvement of the quality management by the activity-based costing</p><p>　　Introduction </p><p>

3、;　　At present, in every company the most important criterion of activity’s estimation is profit, it means the relation of costs, which the company carried to produce the goods or to execute the services to the price, whi

4、ch was obtained for offered goods or services. So more and more attention is taken to the most precise calculations of costs in every branch of a company, and also quality costs. Thanks to correct recognition and naming

5、of costs it is carried out the detailed analyze of a company, w</p><p>　　Activity-based costing </p><p>　　Activity-based costing is not a popular method of costs’ calculation in Poland yet. Up t

6、o now, a large part of firms only use the traditional costs’ systems e.g. generic system, as demand the obligatory reporting. Companies create additional accounts, so called beyond balance sheet on which they register se

7、lected costs according to their needs, and calculation reduces to using the little precise keys of partition. Activity-based costing has special usage to calculation of real cost of individual</p><p>　　Activ

8、ity-based costing is different from the traditional cost system. </p><p>　　The essence of activity-based costing in contrast to traditional methods of accountancy is analysis which processes and activities t

9、ake place in a company, from which supplies they profit it means what causes occurrence of activity and consumption of supplies and how many activities and supplies are used up by each cost objects products, customers, d

10、istribution channels, functions. However, activity-based costing through delivering the information about customers’ costs, distribution channels an</p><p>　　Activity-based costing (ABC) method concentrates

11、attention on activities and processes, so on the basic element of organizational reality. The enterprise receives from the environment different supplies and in result of executed activities transforms the supplies in pr

12、oducts services, which delivers to the environment, in return obtaining definite funds. So the enterprise can not realize even the easiest activities without utilization of supplies, so without carrying on expenses. <

13、/p><p>　　Simultaneously, having limited supplies, one from elementary and the most important criterions of undertaking the decision should be obtaining the maximum effects at minimum carried costs. In the face

14、of this, the basic manner of rational management is lowering carried costs, and this aim can not be realized without the suitable costs account. Standard costs’ account calculates indirect costs on production by contract

15、ual accounting keys, basing as a rule on one of components of direct costs eg. </p><p>　　So, according to foundations of activity-based costing: </p><p>　　activity of every firm should be unders

16、tood as the set of activities, </p><p>　　the basic reasons of realization of activities are the customers of the enterprise—the activities are undertaken in the aim of satisfaction their needs. Satisfaction

17、 of demand, notified by buyers, demand the realizations of definite activities in the aim of production and delivering the products on the market. </p><p>　　costs in the company come into being in the result

18、 of realization of activities. Costs are recognized as the result of executed activities, not their reason. </p><p>　　Activity-based costing model Model of activity-based costing is built on two basic perspe

19、ctives: costs’ perspective, and processes’ perspective. In the Centre of attention are executed activities </p><p>　　Basic categories in the model of activity-based costing ABC are the following terms: </

20、p><p>　　costs’ objects. Cost object should be understood as something, why costs are gathered and counted. Costs’ objects can be any customers, products, services, contracts, undertakings or other individual wo

21、rk, which cost we want to determine. Standard costs’ objects are products and services. Carriers of activities’ costs serve to assign activities’ costs to costs’ objects. The most important cost’s object in activity-base

22、d costing is a product. The manner of defining costs’ objects depends on the a</p><p>　　activity. Costs of activities are qualified by attribution of supplies to activities by means of carriers of supplies’

23、costs. Activity should be understood as repeatable, homogeneous or similar event and activities executed in aim of realization of definite economic function and causing rising of costs. </p><p>　　process, sh

24、ould be understood as sequence of activities realized in aim of receipt the definite final effect .</p><p>　　supplies. Qualification of supplies is defined as economic component used or used up during realiz

25、ation of activities. Salaries and materials can be example of supplies used to realization of activities. </p><p>　　carriers of supplies’ costs. Qualification of costs executed in a company’s activities, tak

26、es place through assigning to specified activities the definite supplies, according to degree of demand of activities on supplies. Relations among activities and supplies are so-called carriers of supplies’ costs, called

27、 also accounting keys of the first degree. Carrier of supplies’ costs is a measure of quantity of supplies used by a given activity. It simply expresses the degree of activities on concrete</p><p>　　carriers

28、 of activities’ costs. Fixing of costs of objects’ costs, determining one of the basic aims of using the activity-based costing system ABC in a company, takes place in a way of carriaging the suitable part of pool of act

29、ivities’ costs on specified costs’ objects. It has been executed by means of carriers of activities’ costs, also called as accounting keys of the second degree. Carrier of activities’ costs is a measure of degree of dema

30、nd of costs’ objects on realization of the definite </p><p>　　carrier of costs of given activities should be the size of the most strongly correlate with its costs it means with the pool of costs, ?carrier o

31、f activities’ costs should express the degree of demand of the concrete costs’ object on a given activity, </p><p>　　carrier of activities’ costs should explain the reason of costs’ formation, </p>&l

32、t;p>　　carrier of activities’ costs should be understood and easy to measure. In identifying and choosing the carriers of activities’ costs, it should be qualified the place of activity in hierarchy of activities, whic

33、h describes, in which manner activity is used by costs’ object or other action. Some hierarchies of activities describe costs’ object, which uses activity, and also character of its utilization</p><p>　　Own

34、research </p><p>　　Own research were carried out in one of the coal mines in the Silesian Region. Investigations contain the analysis of costs by means of activity-based costing method ABC on the base of bas

35、ic costs and one of basic processes it means mechanical processing of coal. Thanks to this method it can be executed the estimation of activities in the face of costs, what permits on improvement of processes occurred in

36、 the company and minimalizing of costs occurred during production. </p><p>　　Investigations in the selected coal mine contained analysis of costs by means of activity-based costing method ABC on the base of

37、statistics of basic costs and one of basic processes it means - mechanical processing of coal. </p><p>　　To do the activity-based costing in a good way it should be proceed like this, that in the first place

38、 it should determine basic activities having influence on the realization of product, and in the second place to break basic activities on more detailed. It gives 18 of basic activities having direct and indirect influen

39、ce on the extraction of raw material, which is coal. The unit determining the scale of these activities on costs carried by mines is a price in polish zloty for one ton (PLN/t). </p><p>　　Having definite cos

40、ts of basic activities we can pass to detailed analysis of activities which are part of them. The essential basic activity is mechanical processing of coal. It can be divided on 15 activities which are part of it. </p

41、><p>　　Every activity undertaken during the mechanical processing of coal contains in own cost such supplies as: salaries, materials, energy, amortization, repairs, other costs </p><p>　　Thanks to

42、breaking up the activities on supplies, it can be executed more detailed analysis of all activities occurred in this process and carried out costs. It can be compared the usage of supplies in dependence on activities whi

43、ch are undertaken, what is very helpful in detecting the useless costs. Such breaking of costs on activities, and then on supplies is the most detailed analysis of costs, and the most exact and reliable. </p><

44、p>　　To carry out the analysis more exactly one of the basic processes, which is mechanical processing of coal became divided to detailed activities and supplies necessary to realization of these activities. It made po

45、ssible the introduction with all process of coal extraction. It permits also on detection the places, in which organization carries the useless costs and permits on detection the activities, which have the most essential

46、 influence on a quality and cost of extraction. </p><p>　　5. Conclusions </p><p>　　Realization of activity-based costing permits on very detailed acquaintance with costs of undertaken activities

47、 in a company. It makes possible monitoring of carried costs and estimation their influence on all production process. It permits to eliminate these places in organization where carried costs are useless or do not give t

48、he desirable effect. </p><p>　　Own research clearly showed, that very essential is breaking activities’ costs as detailed as possible. Essential thing is to divide activities first on more general, and then

49、on more and more detailed. Amount of costs carried on activities univocally showed, which are very essential for all process of coal extraction, and which are less essential, but simultaneously pointed, that there are bi

50、g reserves for elimination of costs. </p><p>　　Method of activity-based costing permits on more efficient monitoring of costs which are carried by a company on producing a product and on the quality manageme

51、nt system, than the traditional methods of costs’ analysis. </p><p><b>　　譯文: </b></p><p>　　作業(yè)成本法對質(zhì)量管理的改進(jìn)</p><p><b>　　1.介紹 </b></p><p>　　目前,

52、對每一家公司最重要的業(yè)績評價標(biāo)準(zhǔn)是利潤,利潤意味收入與成本的關(guān)系。成本是公司生產(chǎn)商品或者提供服務(wù),收入通過提供商品或服務(wù)獲得。所以在公司的每一個領(lǐng)域,精確地的成本計算方法和質(zhì)量成本受到越來越多的關(guān)注,對一家公司進(jìn)行詳細(xì)的分析得益于對成本正確地認(rèn)識和命名,因為正確地認(rèn)識和命名成本使得對活動進(jìn)行大范圍的改進(jìn)和預(yù)防成為可能。這個分析許可可以檢測企業(yè)中那些帶來成本卻對整個企業(yè)的有效性和質(zhì)量不具影響力的地方。它同樣使鑒定那些擴(kuò)大支出能顯著提高有效

53、性的地方成為可能。企業(yè)管理越來越頻繁和有效地利用成本改進(jìn)和對他們自己所擁有的質(zhì)量管理體系進(jìn)行監(jiān)控。這些方法中的一種可允許一家公司擁有成本分析資格的就是作業(yè)成本法。 2、作業(yè)成本法 </p><p>　　作業(yè)成本法在波蘭的成本法中并不是一種著名的方法。到目前為止,大部分的公司只使用傳統(tǒng)的成本系統(tǒng),例如需要強(qiáng)制性報告的通用系統(tǒng)。公司建立額外的賬戶,所謂的資產(chǎn)負(fù)債賬外,是按他們的需要選定一些成本項進(jìn)行登記,以使用少量精

54、確關(guān)鍵詞的分區(qū)法將計算量減少。作業(yè)成本法有特殊的用途以計算個別產(chǎn)品的實際成本。作業(yè)成本法也同樣適用于質(zhì)量成本賬戶。 </p><p>　　作業(yè)成本法不同于傳統(tǒng)成本系統(tǒng)。 </p><p>　　不同于傳統(tǒng)的會計方法,作業(yè)成本法的本質(zhì)是對公司里發(fā)生的業(yè)務(wù)和程序進(jìn)行分析,他們從中獲利(它意味著導(dǎo)致活動發(fā)生和用品消費(fèi)的某些原因)并且每項成本上升都要耗費(fèi)許多活動和用品(產(chǎn)品,客戶,銷售渠道,功能)。

55、然而,作業(yè)成本法通過客戶信息、分銷渠道來提供成本,并且首先在一個公司的成本運(yùn)行過程才能成為現(xiàn)代化管理制度。管理系統(tǒng)以過程為基礎(chǔ),而不是傳統(tǒng)角度上的分級功能區(qū)、部門和組織單元。 </p><p>　　作業(yè)成本法將注意力集中在作業(yè)和過程等組織上的較為現(xiàn)實的基本要素。企業(yè)從不同的環(huán)境接受和執(zhí)行活動結(jié)果會轉(zhuǎn)化為產(chǎn)品(服務(wù))的供應(yīng),它提供給環(huán)境,會獲得一定的資金回報。因此,企業(yè)不能意識到即使最簡單的無可利用物品的活動不能進(jìn)

56、行成本核算。同時,在有限供應(yīng)的條件下,比較基本的是判斷企業(yè)決定是否合理最重要的標(biāo)準(zhǔn)是用最少的成本取得最大的效果。面對這種情況,合理管理的基本方式是通過降低成本,而在沒有合適的成本賬戶的情況下,這一目標(biāo)不能被意識到。合同會計的關(guān)鍵點是標(biāo)準(zhǔn)成本賬戶計算生產(chǎn)上的間接費(fèi)用,通常以構(gòu)成直接費(fèi)用中的一部分費(fèi)用為基礎(chǔ)(如人工工時和機(jī)器工時)。根據(jù)接受關(guān)鍵的相同的間接成本可以按照不同的比例被添加到每一件商品中去和為相同的產(chǎn)品接受不同的個體成本。基于相同

57、的給定數(shù)據(jù),作業(yè)成本法以不同的方式來對待總成本。執(zhí)行的企業(yè)活動,但沒有產(chǎn)生任何產(chǎn)品或服務(wù)是引起成本發(fā)生的直接因素。只有通過作業(yè),企業(yè)的成本對象才能正確地被確定價格。這些對象可以是:產(chǎn)品(服務(wù))、客戶、銷售渠道、市場細(xì)分。資源(成本)被歸為一定的作業(yè)以及有關(guān)作業(yè)的在產(chǎn)品或服務(wù)或其他成本對象上的成本計算與作業(yè)的效用成比例。 </p><p>　　因此,根據(jù)作業(yè)成本法的基礎(chǔ): </p><p>

58、　　每個企業(yè)的作業(yè)都應(yīng)被理解為一系列的作業(yè)庫。 </p><p>　　認(rèn)識作業(yè)的根本原因在于企業(yè)的客戶??作業(yè)被承擔(dān)的目的是為滿足他們的需要。對需求的滿足度從買方處得到告知,要求實現(xiàn)的明確的目標(biāo)是在市場上生產(chǎn)和銷售的產(chǎn)品取得客戶的滿意。</p><p>　　公司中成本的形成將導(dǎo)致作業(yè)的實現(xiàn)。成本是執(zhí)行活動的結(jié)果,而不是原因。 </p><p>　　3、作業(yè)成本法模型

59、 </p><p>　　作業(yè)成本法模型是建立在兩種基本的角度:成本角度和過程角度。人們的關(guān)注集中在執(zhí)行活動上。 </p><p>　　作業(yè)成本法模型中基本范疇是以下條款: </p><p>　　成本對象。成本對象應(yīng)被理解為一些東西,如為什么成本會被人收集和計算。成本對象可以是任何客戶、產(chǎn)品、服務(wù)、合同、事業(yè)或其他個人工作等需要花費(fèi)我們想要的東西來確定的。標(biāo)準(zhǔn)成本的對

60、象是產(chǎn)品和服務(wù)。作業(yè)成本的載體是為成本的分配到成本的對象服務(wù)的。作業(yè)成本法中最重要的成本對象是產(chǎn)品。定義成本對象的方式取決于實現(xiàn)作業(yè)成本法的目標(biāo)。以戰(zhàn)略目標(biāo)的實現(xiàn)為例,成本目標(biāo)會定義在產(chǎn)品系列層面,并進(jìn)一步根據(jù)銷售的客戶種類或者區(qū)域細(xì)分。為了達(dá)到降低成本的需求和擴(kuò)大經(jīng)濟(jì)活動的實效性,企業(yè)的注意力應(yīng)該集中在作業(yè)上,因為它們是最基本的成本對象。 </p><p>　　作業(yè)。作業(yè)成本提供給作業(yè)的條件歸因于供應(yīng)商提供的物

61、資成本。我們應(yīng)該重復(fù)的去了解作業(yè)類似的情況,實施作業(yè)成本法的目的是為了實現(xiàn)明確的經(jīng)濟(jì)作用,使得成本上升。 </p><p>　　過程。應(yīng)該被理解為以收到明確的最終效果為目標(biāo)來認(rèn)識作業(yè)的序列。 </p><p>　　供應(yīng)品。供應(yīng)品的資格被定義為經(jīng)濟(jì)組件在實現(xiàn)作業(yè)的過程中被使用或消耗盡。工資和材料就是常常實現(xiàn)作業(yè)的供應(yīng)品。 </p><p>　　供應(yīng)商提供的物資成本。企

62、業(yè)實施作業(yè)成本法的條件的發(fā)生通過分配明確的供給給具體的作業(yè)中,根據(jù)作業(yè)供給要求的程度。作業(yè)和供應(yīng)品之間的關(guān)系就是所謂的供應(yīng)商提供的物資成本,也被認(rèn)為是會計中最高等級的關(guān)鍵要素。供應(yīng)商提供的物資成本是一種計量供應(yīng)品使用于某一作業(yè)的方法。它只是表示有形的供應(yīng)品在作業(yè)中的使用程度。供應(yīng)商提供的物資成本分配各種供應(yīng)品,表達(dá)了在作業(yè)中,應(yīng)根據(jù)作業(yè)的種類來分配合適的物資成本。用這種方式每項作業(yè)都會產(chǎn)生所謂的成本庫。作業(yè)成本庫累計的所有成本組成部分都

63、帶有實現(xiàn)和表達(dá)全部成本費(fèi)用的特性。 </p><p>　　供應(yīng)商提供的作業(yè)成本。成本對象成本的固定,確定了其中一個在企業(yè)中運(yùn)用作業(yè)成本系統(tǒng)的基本目標(biāo),其發(fā)生的運(yùn)行方式適合于作業(yè)成本范圍內(nèi)關(guān)于具體成本對象的部分。它的實施歸因于供應(yīng)商提供的作業(yè)成本,也被稱為會計中第二等級的關(guān)鍵要素。供應(yīng)商提供的作業(yè)成本是一種計量在實現(xiàn)明確作業(yè)上成本對象的需求程度的方法。在選擇一種因為供應(yīng)商提供的作業(yè)成本而變成具有認(rèn)識度的參數(shù),一些基

64、本條件的認(rèn)識應(yīng)該被牢記: </p><p>　　作業(yè)給予供應(yīng)商的費(fèi)用比例很大程度上與作業(yè)成本有關(guān)(意思就說包括在成本的范圍里), </p><p>　　供應(yīng)商提供的作業(yè)成本在給定的作業(yè)范圍內(nèi)應(yīng)該表現(xiàn)出對具體的成本對象的需求程度, ?供應(yīng)商提供的作業(yè)成本應(yīng)該說明成本形成的理由, </p><p>　　供應(yīng)商提供的作業(yè)成本應(yīng)該被理解和易被測量。認(rèn)識并選擇供應(yīng)商提供的作業(yè)

65、成本,作業(yè)分級結(jié)構(gòu)被限制在作業(yè)方式應(yīng)該被利用在成本對象或者別的行為上。一些作業(yè)層次利用作業(yè),也可以利用作業(yè)的特征來確定成本對象。 </p><p><b>　　4、自己的研究 </b></p><p>　　我們自己的研究在西里西亞地區(qū)的一個煤礦展開。調(diào)查包含成本分析通過作業(yè)成本法以基本成本和一項用機(jī)械加工煤的基本過程為基礎(chǔ)。由于該方法在面臨成本的情況下用于執(zhí)行對作業(yè)的

66、估計,那種允許在企業(yè)中實施改善程序以及在生產(chǎn)中降低成本。 </p><p>　　調(diào)查中包含了選定煤礦的成本分析,其作業(yè)成本法是以基本成本的數(shù)據(jù)以及其中一個基本程序為基礎(chǔ),也就是說—機(jī)器加工過的煤。 </p><p>　　要做好作業(yè)成本法的方法,應(yīng)該像這樣進(jìn)行,首先應(yīng)確定對產(chǎn)品的實現(xiàn)具有基本影響力的基本作業(yè),第二能夠更詳細(xì)地實施基本作業(yè)。這讓18種基本作業(yè)在原材料煤的開采上具有直接或間接地影

67、響力。單位確定這些規(guī)模的作業(yè)在煤礦進(jìn)行的成本核算的價格是在波蘭為一噸一茲羅提(茲羅提/噸)。 </p><p>　　要明確基本作業(yè)的成本我們可以傳遞其中的一部分作業(yè)的詳細(xì)分析。必要的基本作業(yè)是煤炭機(jī)械加工。其中的一部分作業(yè)可以具體劃分成15種。 </p><p>　　在機(jī)械加工煤的過程中每項作業(yè)的進(jìn)行都包含了自身的成本比如說供應(yīng)品: 薪金, ?材料, 能源, 攤銷, 修理, 其它成本。 &

68、lt;/p><p>　　由于作業(yè)在供給上的分層,這個能夠進(jìn)一步對整個作業(yè)過程進(jìn)行分析以及制定其成本。在進(jìn)行作業(yè)上能比較獨立供給的用法,這個對發(fā)現(xiàn)無效成本很有幫助。這種對作業(yè)成本的突破和對供應(yīng)品成本更詳細(xì)的分析是最準(zhǔn)確和可靠的。 </p><p>　　作業(yè)成本法是一種比傳統(tǒng)成本法更準(zhǔn)確、更有效的方法。作業(yè)成本計算方法用更詳細(xì)的方式對待作業(yè)成本,比如允許對作業(yè)成本進(jìn)行具體分析。然而傳統(tǒng)成本法是非常

69、一般的方法,在選定的諸如煤礦大公司里一般不允許使用這種效率性不高的方法。 </p><p>　　為了對基礎(chǔ)流程之一進(jìn)行更準(zhǔn)確的分析,即將煤炭機(jī)械加工過程劃分為詳細(xì)作業(yè)及必要的供應(yīng)品來實現(xiàn)這些作業(yè)。它為引進(jìn)所有的煤炭開采過程提供了可能。它也允許檢測組織帶來的無用的成本和對質(zhì)量和成本開采具有重要影響力的作業(yè)。 </p><p><b>　　5、結(jié)論 </b></p&

70、gt;<p>　　實現(xiàn)作業(yè)成本法需要進(jìn)一步地熟悉公司的作業(yè)成本核算。該方法的進(jìn)行使成本的檢測和估計他們對所有生產(chǎn)過程的影響成為可能。它允許消除組織中某些地方帶有的無用的或不會帶來理想效果的成本。 </p><p>　　我們自己的研究清楚地表明,盡可能詳細(xì)地實施作業(yè)成本是非常必要的。關(guān)鍵的是通常第一步要對作業(yè)進(jìn)行劃分,而且越詳細(xì)越好。作業(yè)成本量明確顯示出,作業(yè)成本量對開采煤礦的整個過程很重要,但是同時