會計(jì)外文翻譯---管理會計(jì)的戰(zhàn)略方法

1、<p>　　中文4200字,2400單詞，1.5萬英文字符</p><p>　　出處：Carmen A A, Corina G. A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING[J]. Annals of the University of Oradea Economic Science, 2009, 3(1):736-741.</p><

2、p>　　A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING</p><p>　　AA Carmen ， G Corina</p><p>　　Abstract：For a long time, management accounting has been used based on a predominantly techn

3、ical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviour of those responsible for resource management.

4、But modern management requires new objectives of management accounting to help managers in the strategic analysis of the firm; therefore we consider that it is necessary the r</p><p>　　Keywords:

5、 management accounting, strategy, decision making process, long-term</p><p>　　1. Introduction </p><p>　　In the first place, accounting is a communication tool that favours communication and dial

6、ogue between the internal and external actors, which imposes a permanent education and training. This proves to be the more necessary in nowadays, when economic and social environment is in full transformation process an

7、d a rational and efficient management of the organization involves more and more controlling the information. </p><p>　　Some of the information provided by the accounting concerns particularly the relations

8、with third parties, being "transparent", published. The other part regards the company‘s management, the results generated by the different sectors or products, the strategy and tactics adopted by the company,

9、being confidential. This separation of the information generates the distinction between the two accounting circuits, namely financial accounting and management accounting. To ensure the usefulness </p><p

10、>　　2. Management accounting - concept and objectives</p><p>　　Regarding the definition of management accounting, most specialized papers refer to the Institute of Management Accountants definition. Thi

11、s refers to management accounting as "the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, eval

12、uate, and control within an organization and to assure appropriate use of its resources" (Statement on Objectives of Management Account</p><p>　　But the latest definitions emphasize the necessit

13、y of extending the analysis to the strategic elements. In this context, Jan Bell et al (2004) defined management accounting as ―a system of measuring and providing operational and financial information that guides manage

14、rial action, motivates behaviours, and supports and creates the cultural values necessary to achieve an organization‘s strategic objectives. This definition reflects the authors' concerns regarding the correlation of

15、 management acc</p><p>　　Lately, the management accounting system focuses increasingly more to activities to be undertaken at all organizational levels. Assessment, management and continuous improv

16、ement of these activities are critical to the success of a company. Management accounting is able to "add value" to a business, through the following five major goals (Hilton, 2005: p.6):</p><p>　　

17、-providing information for decision making and planning, and proactively participating as part of the management team in the decision-making and planning processes; </p><p>　　-assisting manag

18、ers in directing and controlling operational activities; </p><p>　　-motivating managers and other employees toward the organization‘s goal; </p><p>　　-measuring the performance of activities,su

19、bunits,managers, and other employees within the organization; </p><p>　　-assessing the organization‘scompetitive position, and working with other managers to ensure the organization‘s long-run competitivene

20、ss in its industry.</p><p>　　It can be noticed from this panel of the management accounting objectives a clear orientation towards the management activity and to ongoing collaboration with it, in order to ac

21、hieve the company‘s strategic objectives, coordinating and controlling permanently the current (daily) activities.</p><p>　　Along with the increasing of products variety, reduction of lifecycle, the emergenc

22、e of new production technologies and economic globalization, we are witnessing to the growing number of competitors in all markets, which makes that "any economic advantage to be ephemeral and any bet on future extr

23、emely risky"(Tab?r? & Mihail, 2004). </p><p>　　Far from playing a passive role in providing information, management accounting is involved both in strategic decisions, and current decisions faced

24、 by an entity. In fact, the role of management accounting is to make the link between strategy of the organization and current actions taken to achieve its objectives. </p><p>　　Management accounting is t

25、he one that provides financial and operational information needed by managers in order to achieve the strategic objectives of the organization (Bell et al, 2004).</p><p>　　-by nature management accounting is

26、 a measurement process; </p><p>　　-the scope of management accounting includes financial information, such as cost, and operational information; -the purpose of management accounting is to help an or

27、ganization reach its key strategic objectives. It is not meant for mandated financial and tax reporting purposes. </p><p>　　-good management accounting information has three attributes: </p><p>

28、;　　-technical - it enhances the understanding of the phenomena measured and provides relevant information for strategic decisions; </p><p>　　-behavioural - it encourages actions that are consistent with an o

29、rganization‘s strategic objectives; </p><p>　　-cultural - it supports and/or creates a set of shared cultural values, beliefs, and mindsets in an organization and society.</p><p>　　Although the

30、costs computation remains an important objective of management accounting, it must be emphasized the importance of designing and developing a management accounting system oriented to achieving the strategic objectives of

31、 the organization. If until recent, the managers‘ decisions aimed at achieving increased short term results, by maximizing profits, in detriment of the actions that generate long-term effects, in our opinion is essentia

32、l to reconsider the objectives of management ac</p><p>　　3. Management accounting orientation toward the achieving strategic objectives</p><p>　　The decisions that have to be made in order to en

33、sure effective resources allocation requires a variety of information that only management accounting can make available to managers. The role of management accounting changed over time, depending on the economic context

34、. Of course, in a complex, turbulent and uncertain environment, the managers information needs are diversifying and growing, and management accounting - as a privileged source of information for the management system - c

35、an meet the</p><p>　　A costing system is used, on the one hand, for financial reporting needs (to the evaluation of balance sheet items) and, on the other hand, for the internal information needs regarding t

36、he processes improvement, in order to facilitate strategic decisions-making, and operational too. </p><p>　　Strategic cost management is a consequence of changes that currently take place and requires a perm

37、anent adaptation of the tools and techniques so as to improve the strategic position of the organizations. For information provided by management accounting to be useful to managers, in order to achieve the strategic obj

38、ectives of the organization, the management accounting should be designed and used so as to follow the mission and the competitive strategies of the organizations, b</p><p>　　In the 80‘s the

39、concept of strategic management accounting had generated debate in the specialized literature. Generally, strategic management accounting is identified with a generic approach of accounting for strategic positioning. The

40、 strategic nature of management accounting aims at its external and prospective orientation. </p><p>　　Strategic management accounting can be defined as "a process of identifying, gathering,

41、choosing and analyzing accounting data for helping the management team to make strategic decisions and to assess organizational effectiveness" (Hoque, 2001: p.2). </p><p>　　Normally, the development and

42、 use of strategic management accounting techniques is related to strategic issues regarding the external information needs in order to face the uncertainties of economic environment and to support strategic decisions. Th

43、is external orientation may relate to competition (information regarding the competition plays a key role in achieving competitive advantage), business partners (from the value chain perspective, the external in

44、formation </p><p>　　usefulness exploits the link with the suppliers and customers) and / or market (assumes the orientation toward offer of services in order to meet customer needs) (Cinquini & Tenucci,

45、 2007). Cravens and Guilding (2001) identified 14 techniques of strategic management accounting:</p><p>　　-activity based costing/management (ABC/M) - the strategic focus of this technique consists in the m

46、anagement of the activities through which it is possible to define actions aiming at achieving a competitive advantage; </p><p>　　-attribute Costing - consider products / services as a bundle of features tha

47、t differentiate the products which costs are determined, this technique can be interpreted as an externally oriented because the attributes of services are determined according to customer requirements; </p><p

48、>　　-benchmarking - involves identifying the best practices and comparing the organization's performance to those practices with the goal of improvement; this technique underline the external strategic orientation

49、toward competitors;</p><p>　　-competitive position monitoring - aims at gathering the information on competitors regarding sales, market share, volume and unit costs; Basing on the information provided, the

50、 company is able to assess its own position relative to main competitors and, consequently, control or formulate its strategy; </p><p>　　-competitor cost assessment - in contrast to the previous technique,

51、competitor cost assessment concentrates uniquely on cost structures of competitors; the main criticism of this technique regards the information sources; </p><p>　　-competitor performance appraisal based on

52、public financial statements - a relevant source of competitors‘ evaluation is constituted by public financial statements; today‘s international accounting harmonization permits a simpler comparison between com

53、panies of different countries; </p><p>　　-customer accounting - this technique considers customers or group of customers as unit of accounting analysis and aims at appraising profit, sales or costs deriving

54、from customers or customer segments; </p><p>　　-integrated performance measurement - implies a definition of an integrated performance measurement system, which contains both financial and non-financi

55、al measures (balanced scorecard); </p><p>　　-life cycle costing - aims at calculating the total cost of a product throughout its life cycle, from the design to the decline, through introduction, growth and

56、maturity; it is a clear long term accounting perspective and market orientation; </p><p>　　-quality costing - product quality has become a precondition to its market success; this technique classifies and mo

57、nitors costs as deriving from quality prevention, appraisal, internal and external failures; </p><p>　　-strategic costing - costing systems are progressively getting into the strategic management p

58、rocess, which means that costing systems must explicitly consider strategy and the pursuit of long - term competitive advantage; </p><p>　　-strategic pricing- focuses on the use of competitor information, l

59、ike competitors‘reactions to price changes, price elasticity, economies of scale and experience, in the pricing process;</p><p>　　-target costing - within this technique many external factors intervene; <

60、/p><p>　　-value chain costing - propose an approach to accounting that considers all the activities performed from the design to the distribution of the product; the strategic implications regard the exploiting

61、 of the economies and efficiencies deriving from the external linkages between the company and both suppliers and customers.</p><p>　　This panel of the strategic management accounting techniques reveals, on

62、the one hand, that an approach based on analysis and monitoring processes represents a solid base for achieving strategic objectives and on the other hand, the fact that non-financial measures are equally important, as f

63、inancial indicators, for measuring performance. </p><p>　　Strategic management accounting provides useful information for making strategic decisions and provides necessary information for the organizational

64、performance measurement. Activity-based approach treats the goods or services as a result of activities, each of them consuming resources and thus generating costs. This methodology, based on cost drivers, allocates cost

65、s to undertaken activities and establishes much more clearly a causal relationship between activities, costs and results of activit</p><p>　　Johnson (1992: p.131) said that "the belief that activity-ba

66、sed cost management tools will improve business competitiveness is a dangerous delusion" adding that "as a tool to improve cost accounting information it is impeccable" but is not a tool for imp

67、roving business competitiveness. The reason why the author makes this affirmation is that competitive excellence is achieved only through an impeccable management of the relations of the organization with its clients.&l

68、t;/p><p>　　Activity-based management, through a process-oriented thinking, facilitates long term decision making. Initially, this tool was seen as appropriate for cost strategies, alongside with improving inter

69、nal processes and innovation, but its usefulness was demonstrated in the case of firms following a differentiation strategy (Chenhall & Langerfield-Smith, 1998). Activity-based management allows, on the one han

70、d, a better cost control and on the other hand, a better behaviour by facilitating i</p><p>　　4. Conclusions</p><p>　　From the presented issues, results the necessity of linking the i

71、nformation provided by management accounting with entity‘s goals, only this way management accounting being a useful tool in decision making. In this respect, it is necessary that both management accounting and managem

72、ent of an organization to develop a real "business partnership". </p><p>　　Given the new requirements related to restructuring the entire enterprise‘s activity, its managers raise the question of w

73、hether the information provided by the traditional accounting system can successfully meet these requirements. Information provided to managers should assist them in determining the optimal products / services mix that w

74、ill be manufactured and sold as well as the profit generated by each product or service. </p><p>　　Diversity of products or services, but also of customers, generates the increase of the complexity of the un

75、dertaking activities. In this context, it is necessary the ―rethinking of whole production process and the abandon of traditional processes. It must renounce to the vertical "guiding" and move to a transversal

76、approach, through value chain. </p><p>　　Each firm must be seen in the context of a general chain of value creation. Value chain analysis is essential in determining exactly what factors can lead to the impr

77、ovement of value and / or to reduce costs. For this reason, one must be understood the entire chain, not only that part at which the company takes part. </p><p>　　As illustrated by the assertion of strategic

78、 management accounting techniques, the adoption of an activity-based costing system can be solid approach, while supporting the strategic decision-making process of an entity. Effective implementation of activity-based c

79、osting often depends on behavioural factors rather than technical ones, because the involvement of the entire staff is essential for the success of this process. </p><p>　　Loosing the relevance of the i

80、nformation provided by management accounting was not necessarily caused by improper use of the information in managing the business, as especially by inappropriate use in operational control. The activity-based cos

81、ting eliminated many problems that have made that cost information irrelevant for planning and decision making.</p><p>　　References:</p><p>　　1.Bell, J., Ansari, S., Klammer, Th., Lawrence, C. (

82、2004) Management accounting: a strategic focus, Module: Strategy and management accounting, Houghton Mifflin, College Division, Boston, disponibil la</p><p>　　2. Chenhall, R.H., Langerfield-Smith, K.

83、 (1998) ―The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a system approach‖, Accounting, Organizations and Society, no.23. </p><

84、p>　　3. Cinquini, L., Tenucci, A. (2007) ―Strategic management accounting: exploring distinctive features and link with strategy‖, MPRA paper no.212, disponibil la http://mpra.ub.uni-muenchen.de/212/ </p>

85、;<p>　　4. Cravens, K.S., Guilding, C. (2001) ―An empirical study of the application of strategic management accounting techniques‖, Advances in Management Accounting, no.10, pp. 95-124. </p><p

86、>　　5. Hilton, R.W. (2005) Managerial accounting: creating value in a dynamic business environment, 6th edition, Boston: Mc Graw Hill. </p><p>　　6. Hoque, Z. (2001) Strategic management accountin

87、g: concepts, processes and issues, Oxford: Chandos Publishing. </p><p>　　7. Johnson, H.T. (1992) Relevance regained: from top-down control to bottom-up empowerment, New York: Free Press. </p><p>

88、;　　8. Tab?r?, N., Mihail, C. (2004) ?Controlul de gestiune în cadrul noului mediu concuren?ial‖, Revista Contabilitatea, expertiza ?i auditul afacerilor, nr. 2.</p><p><b>　　管理會計(jì)的戰(zhàn)略方法</b><

89、/p><p>　　摘要：長期以來, 基于在嚴(yán)格計(jì)算費(fèi)用的主要技術(shù)途徑上，就已經(jīng)使用了管理會計(jì)。漸漸地，在影響負(fù)責(zé)資源管理的工作人員的行為中，管理會計(jì)增加了決策方式。但是，現(xiàn)代管理需要管理會計(jì)的新目標(biāo)，以幫助管理者進(jìn)行公司戰(zhàn)略分析; 因此，我們認(rèn)為復(fù)議管理會計(jì)的目標(biāo)和工具是必要的，采用有利于長期決策的戰(zhàn)略方法（外部和前瞻性的觀點(diǎn)），以確保持續(xù)的競爭優(yōu)勢。</p><p>　　關(guān)鍵詞：管理會計(jì)；戰(zhàn)

90、略；決策過程；長期</p><p><b>　　引言</b></p><p>　　首先，會計(jì)是一種通信工具，它有利于內(nèi)部和外部參與者之間的溝通和與對話，它規(guī)定了一種終身的教育與培訓(xùn)。在當(dāng)今社會，經(jīng)濟(jì)和社會環(huán)境正在全面轉(zhuǎn)型，合理、高效的管理涉及越來越多的控制信息，會計(jì)更必要的是被證明。有些由會計(jì)提供的信息是“透明”的，供出版的，它們特別關(guān)注與第三方的關(guān)系。而另一部分信息

91、則是保密的，它們涉及到公司管理、不同部門或產(chǎn)品產(chǎn)出結(jié)果和公司采用的戰(zhàn)略戰(zhàn)術(shù)。為了確保管理會計(jì)在組織管理過程的有用性，其目標(biāo)和工具與實(shí)體目標(biāo)和長期戰(zhàn)略需要極其相似。傳統(tǒng)上，戰(zhàn)略是面向未來，作出長期決定，涉及實(shí)體的概述，而會計(jì)是以過去為導(dǎo)向，為實(shí)現(xiàn)短期目標(biāo)，旨介紹該組織的形勢，及在一些可控組件中進(jìn)行削減。</p><p>　　管理會計(jì) —— 概念和目標(biāo)</p><p>　　關(guān)于管理會計(jì)的定義，

92、最專業(yè)的文件指的是管理會計(jì)師的定義。它指“一個(gè)識別，計(jì)量，積累，分析，編制，解釋和交流財(cái)政信息的過程，管理部門在組織內(nèi)部用它計(jì)劃，評估和控制，以確保恰當(dāng)?shù)厥褂觅Y源?！?管理會計(jì)目標(biāo)的聲明一, 1981). 但最新的定義強(qiáng)調(diào)了擴(kuò)大戰(zhàn)略要素分析的必要性。在這種情況下，簡·貝爾等人（2004）把管理會計(jì)定義為測量和提供業(yè)務(wù)與財(cái)務(wù)信息的系統(tǒng)，它指導(dǎo)管理活動(dòng)，激勵(lì)行為，支持并創(chuàng)造必要的文化價(jià)值觀來實(shí)現(xiàn)組織的戰(zhàn)略目標(biāo)。這個(gè)定義反映了作者關(guān)

93、注管理會計(jì)實(shí)踐和工具與實(shí)體戰(zhàn)略的關(guān)系。貝爾的定義不僅強(qiáng)調(diào)了管理會計(jì)師的行為，而且強(qiáng)調(diào)了他們的目的——實(shí)現(xiàn)戰(zhàn)略目標(biāo)，這與普遍接受的管理會計(jì)學(xué)會的定義并沒有矛盾。</p><p>　　最近，管理會計(jì)系統(tǒng)越來越關(guān)注所有各級組織將進(jìn)行的活動(dòng)。評估，管理和持續(xù)改進(jìn)這些活動(dòng)對于一個(gè)公司的成功是至關(guān)重要的。對于一個(gè)企業(yè)來講，通過以下五項(xiàng)（希爾頓, 2005: p.6）主要目標(biāo)，管理會計(jì)是能夠“增值”的：</p>

94、<p>　　——提供信息用以決策和規(guī)劃，在決策和規(guī)劃過程中，作為管理團(tuán)隊(duì)的一員要積極地參與;</p><p>　　——在指導(dǎo)和控制業(yè)務(wù)活動(dòng)中協(xié)助管理人員;——激勵(lì)管理者和其他員工向該組織的目標(biāo)努力;</p><p>　　——測量活動(dòng)，子單位，管理者和其他員工在組織內(nèi)的表現(xiàn);</p><p>　　——評估該組織的競爭地位，并與其他管理者合作，以確保該組織在

95、同行業(yè)中長期運(yùn)行的競爭力。</p><p>　　從這個(gè)小組的管理會計(jì)目標(biāo)可以看出對經(jīng)營活動(dòng)和與它進(jìn)行合作的明確方向， 以便實(shí)現(xiàn)公司的戰(zhàn)略目標(biāo)，永久地協(xié)調(diào)和控制當(dāng)前（日常）的活動(dòng)。</p><p>　　隨著產(chǎn)品品種的增加、生命周期的降低、新生產(chǎn)技術(shù)的出現(xiàn)和經(jīng)濟(jì)全球化，在所有的市場，我們目睹到越來越多的競爭對手，這使得“任何經(jīng)濟(jì)優(yōu)勢都是短暫的，任何對未來的賭注都是非常冒險(xiǎn)的”(米哈伊

96、爾, 2004)。</p><p>　　在實(shí)體所面臨的戰(zhàn)略決策和當(dāng)前決策中，都涉及管理會計(jì)，它發(fā)揮了遠(yuǎn)非只提供信息的那種被動(dòng)作用。</p><p>　　事實(shí)上，管理會計(jì)的作用是創(chuàng)建該組織的戰(zhàn)略與為實(shí)現(xiàn)其目標(biāo)而采取的當(dāng)前行動(dòng)之間的鏈接。管理會計(jì)能提供管理者所需要的財(cái)務(wù)和業(yè)務(wù)信息，以實(shí)現(xiàn)組織的戰(zhàn)略目標(biāo)。(貝爾, 2004) ——從本質(zhì)上，管理會計(jì)是一個(gè)測量過程。</p>

97、<p>　　——管理會計(jì)的范圍包括財(cái)務(wù)信息，如成本、業(yè)務(wù)信息。</p><p>　　——管理會計(jì)的目的是幫助組織實(shí)現(xiàn)其關(guān)鍵的戰(zhàn)略目標(biāo)。它并不用途于授權(quán)的財(cái)政和稅務(wù)申報(bào)。</p><p>　　——良好的管理會計(jì)信息有三種屬性：技術(shù)性——它能增強(qiáng)被測量現(xiàn)象的理解并為戰(zhàn)略決策提供相關(guān)信息。</p><p>　　行為性——它能鼓勵(lì)與組織戰(zhàn)略目標(biāo)相一致的行動(dòng)。文

98、化性——它能在一個(gè)組織和社團(tuán)中支持和/或創(chuàng)建一套共同的文化價(jià)值觀，信念和思維方式。</p><p>　　雖然成本的計(jì)算仍然是管理會計(jì)的一個(gè)重要目標(biāo)，但是必須強(qiáng)調(diào)設(shè)計(jì)和開發(fā)以實(shí)現(xiàn)組織戰(zhàn)略目標(biāo)為導(dǎo)向的管理會計(jì)系統(tǒng)的重要性。我們認(rèn)為，直到最近，管理人員的決定在實(shí)現(xiàn)增加短期成果，最大限度地增加利潤，采取產(chǎn)生長期不利影響的行動(dòng)，那么則有必要重新考慮管理會計(jì)的目標(biāo)，以便使它所產(chǎn)生的信息在組織中積極創(chuàng)造價(jià)值并確保長期成功的過程

99、中發(fā)揮有益的作用。</p><p>　　實(shí)現(xiàn)戰(zhàn)略目標(biāo)的管理會計(jì)方向</p><p>　　為了確保有效的資源分配而必須作出的決定需要各種信息，而這些信息只有管理會計(jì)能提供給管理人員。依據(jù)經(jīng)濟(jì)環(huán)境，管理會計(jì)的作用會隨時(shí)間而變化。當(dāng)然，在一個(gè)復(fù)雜，動(dòng)蕩和不確定的環(huán)境中，管理者的信息需求是多樣化和不斷增長的，管理會計(jì) — 作為管理系統(tǒng)的一個(gè)主要信息來源 — 能夠滿足這些要求，但條件是其工具和實(shí)踐永