外文翻譯-企業(yè)可持續(xù)發(fā)展的成本控制

1、<p>　　字?jǐn)?shù)：英文2167單詞，12692字符；中文3589漢字</p><p>　　出處：Cornel Gabriel Ni??a,Petru ?tefeaa.Cost control for business sustainability[J]Procedia - Social and Behavioral Sciences.2014, 124:307-311</p><p&

2、gt;<b>　　外文文獻(xiàn)：　</b></p><p>　　Cost control for business sustainability</p><p>　　Abstract A good reputation regarding social and environmental responsibility has benefits such as attra

3、cting and retaining high- quality employees, reducing environmental incidents and improving employee safety. Health improves productivity and lowers operating costs, enhancing the employee’s image with customers and with

4、 socially-conscious investors with direct implication on market value and incomes (Atkinson, Kaplan, Matsumura, Young, 2012, pp: 33). As a result, cost accounting and cost cont</p><p>　　The value contributio

5、n of this paper comes from a critical review of cost control functions, showing the need and opportunity to step up as a business sustainability tool. Also, the paper is describing the link between cost control and busin

6、ess sustainability.</p><p>　　The article stops at the conceptual level. Describing a successful tool for business sustainability, it needs an empirical research in order to identify all of its systemic aspec

7、ts. Also, this paper is opening up a field of empirical research in management.</p><p>　　Keywords:Cost control, performance, value creation, business sustainability</p><p>　　1.Introduction</p

8、><p>　　Sustainability is gaining increasing public attention and attracting greater debate. Also, during the last decade, and especially in the last few years, company stakeholders’ expectations are including m

9、ore and more social and environmental aspects, while the primary company target remains financial performance, which is increasingly affected by social and environmental performance. A number of studies have been carried

10、 on in this direction, measuring the impact of business sustainability over f</p><p>　　A good reputation regarding social and environmental responsibility has many benefits, such as attracting and retaining

11、high-quality employees, reducing environmental incidents and improving employee safety and health, improving productivity and lowering operating costs, enhancing a company’s image for its customers and its socially consc

12、ious investors, with direct implication on market value and incomes (Atkinson, Kaplan, Matsumura, Young, 2012, pp: 33). As a result, cost accounting and cost co</p><p>　　Sustainability in terms of business i

13、s a business strategy that drives long-term corporate growth and profitability by mandating the inclusion of environmental and social issues in the business model (Berns, Townend, Khayat, Balagopal, Reeves, Hopkins et al

14、., 2009). Business sustainability performance should not take away from the financial one. They should go along together, because business sustainability does not necessarily mean more costs, or less income. Rather, it m

15、eans that, in addition </p><p>　　Business sustainability can be reached by integrating social and environmental goals to an existing business strategy. In addition, we maintain that some specific tools are i

16、ndispensable to achieving business sustainability.</p><p>　　The main objective of this research is to reveal, at a conceptual level, the link between cost control and business sustainability, and also, to sh

17、ow how the tool of cost control can be used for business sustainability through the alignment of company and community goals.</p><p>　　2.Cost control particularities</p><p>　　The main function o

18、f cost control is to identify and explain variances in terms of costs and revenues. Horngren (Horngren, Datar, Rajan, 2011) created this diagnostic control system with the purpose of measuring whether and how well a comp

19、any is performing compared to its expectations. However, cost control has more functions than this. Existing literature describes a series of particularities of cost control (Atkinson, Kaplan, Matsumura, Young, 2012; Hor

20、ngren, Datar, Rajan, 2011), such as emplo</p><p>　　2.1.Waste reduction</p><p>　　We use the term ‘waste reduction’ referring to the decrease in unnecessary consumption and to the improvement in e

21、fficiency of the business processes. As it was shown earlier, the main function of cost control is to identify and explain variances in terms of costs and revenues, with the goal of maintaining consumption within planned

22、 values. This has implications in waste reduction. Furthermore, it shows how well resources are used during the production processes, respectively if consumption is w</p><p>　　In the same manner, cost contro

23、l can show to the management how good the company technologies are, comparing with best ones on the market. Showing, on the same time, the benefits of improving processes and, or renewing technologies.</p><p&g

24、t;　　2.2.Motivation and goal congruence</p><p>　　Trough cost control, companies motivate managers to achieve goals by holding them accountable and rewarding them for meeting these goals (Horngren, Datar, Raja

25、n, 2011). It is typical for managers to give more attention to the aspects they are monitored for, and which determine their remuneration. Thus, an important function of cost control is driving managers’ motivation.</

26、p><p>　　Horngren (Horngren, Datar, Rajan, 2011, pp:776) points out that “goal congruence exists when individuals and groups work toward achieving the organization’s goals—that is, managers working in their own

27、best interest take actions” that align with the overall goals of top management. In order to reach an organization`s strategic objectives, all organizational resources need to be working together, creating synergies and

28、surpassing the competition. In order to achieve this, it is necessary for comp</p><p>　　2.3.Evaluating strategy</p><p>　　Certain variances sometimes signal managers that a strategy is wrong or i

29、neffective. A company seeking to achieve value creation simply by reducing costs and improving financial revenues may find this insufficient for long-term value creation – causing top management to consider reevaluating

30、the strategy.</p><p>　　3.How cost control works for business sustainability</p><p>　　Kaplan (Atkinson, Kaplan, Matsumura, Young, 2012, pp:33) contends that “investing in the environment and in c

31、ommunities need not be for altruistic reasons alone.” This can be true on a short term, but we believe that long-term advantages regarding revenues and stock prices are related to business sustainability measures. A numb

32、er of studies deal with this issue, measuring the impact of business sustainability over financial performance (Eccles, loannou, & Serafeim, 2012). Firstly, it was shown t</p><p>　　The main objective of

33、the research is to reveal the link between cost control and business sustainability, and also, to show how the tool of cost control can be used for business sustainability through the alignment of company and community g

34、oals.</p><p>　　●Waste reduction</p><p>　　The importance of waste reduction is best noted as “the less wasteful an individual, community, or country becomes, the more sustainable it becomes” (Lin

35、dsey, 2011). Cost control’s most important goal is waste reduction.</p><p>　　Moreover, it has been pointed out that wastefulness can reduce the ability of current and future generations to reach their full p

36、otential (Lindsey, 2011). Similarly, mindful consumption is regarded as a key factor for reaching business sustainability (Sheth, Sethia, & Srinivas, 2010). Under the condition of limited natural resources, it is eas

37、y to imagine the implications of waste reduction over a sector, industry or country. Also, waste reduction must be the primary concern of a business that </p><p>　　In the given case, financial and sustainabi

38、lity goals are perfectly aligned. We recommend that companies fighting for waste reduction and improved efficiency of resources make their efforts known as efforts for business sustainability. The purpose of this is to g

39、ain a better public image.</p><p>　　●Motivation and goal congruence</p><p>　　Motivation and goal congruence are specific to cost control. Trough these specific functions, a company can reach bus

40、iness sustainability by introducing sustainability measures and goals, and by holding managers accountable and rewarding them for meeting these goals. In this case, a company should develop a business sustainability stra

41、tegy in order to include social and environmental measures to the existing financial performance ones.</p><p>　　Nevertheless, some authors are advocating for a series of measures regarding social performance

42、 to be integrated in a balanced scorecard - respectively, to create periodical reports which would include social and environmental indicators (Atkinson, Kaplan, Matsumura, Young, 2012, pp:34; Horngren, Datar, Rajan, 201

43、1, pp:826).</p><p>　　●Strategy evaluation</p><p>　　The feedback generated by the implementation of cost control questions the correctness of the strategy. In a fast changing environment, the key

44、 success factor is frequent change within the business sector, industry or country. Building long-term competitive advantage is one of the primary concerns of business management. As it was previously shown, business sus

45、tainability is a positive approach that leads to the creation of competitive advantages and more value creation. Moreover, addressing sus</p><p>　　4.Conclusions</p><p>　　As a conclusion, we note

46、 that promoting a better public image has numerous benefits, among which market trust and better value creation. Nowadays, there is no better way to improve a company’s image than through business sustainability. Cost co

47、ntrol, trough its various functions, can lead to business sustainability by reducing waste, motivating employees, and unifying company efforts to achieve desired goals – permanently questioning the business strategy in o

48、rder to achieve the best results. Co</p><p>　　At a conceptual level, the link between cost control and business sustainability is presented in Table 1.</p><p>　　Table 1. Cost control for busines

49、s sustainability</p><p>　　The positive contribution of this paper comes from a critical review of the cost control functions, showing the need and opportunity to use cost control as a business sustainability

50、 tool. Thus, it describes the link between cost control and business sustainability.</p><p>　　The paper stops at the conceptual level. Describing a successful tool for business sustainability needs empirical

51、 research that can identify all its systemic aspects. This article is opening up a field of empirical research in management.</p><p><b>　　中文譯文：</b></p><p>　　企業(yè)可持續(xù)發(fā)展的成本控制</p>&

52、lt;p>　　摘要 良好的社會聲譽和環(huán)境責(zé)任感，具有吸引和留住高素質(zhì)員工、降低環(huán)境事故、提高員工安全等方面的優(yōu)點。良好的狀況可以提高生產(chǎn)率，降低運營成本，提升在客戶和社會主動投資者心目中員工的形象，以及直接影響到企業(yè)的市場價值和收入(Atkinson，Kaplan，Matsumura，Young，2012，pp:33)。因此，成本會計和成本控制方面的文獻(xiàn)越來越多地對企業(yè)的可持續(xù)發(fā)展進(jìn)行了探討。</p><p&

53、gt;　　本文的意義在于通過對成本控制功能的綜述，揭示了采用成本控制作為企業(yè)可持續(xù)發(fā)展手段的需求與機(jī)遇。此外，本文還描述了成本控制和企業(yè)可持續(xù)發(fā)展之間的聯(lián)系。</p><p>　　本文止步于概念層面，描述了企業(yè)可持續(xù)發(fā)展的一個成功手段，它需要一個實證研究，以確定其所有的系統(tǒng)方面。此外，本文還為管理實證研究方面開辟了一個新領(lǐng)域。</p><p>　　關(guān)鍵詞：成本控制，績效，價值創(chuàng)造，企業(yè)可持

54、續(xù)發(fā)展</p><p><b>　　1.引言</b></p><p>　　可持續(xù)發(fā)展越來越受到公眾的關(guān)注，并引起了更大的討論。此外，在過去的十年中，特別最近幾年，公司利益相關(guān)者的期望，包括越來越多的社會和環(huán)境方面，雖然公司的主要目標(biāo)仍然是財務(wù)業(yè)績，但越來越受到社會和環(huán)境的影響。在測量企業(yè)可持續(xù)發(fā)展對財務(wù)業(yè)績的影響這個方向上，已經(jīng)進(jìn)行了大量的研究(Eccles，loan

55、nou，&Serafeim，2012;Lee，Pati，&Roh，2011)。</p><p>　　良好的社會聲譽和環(huán)境責(zé)任感具有諸多好處，例如吸引和留住高素質(zhì)的員工，降低環(huán)境事故，提高員工安全和健康，增加生產(chǎn)率，降低運營成本，為客戶和社會主動投資者提升公司的形象，直接影響企業(yè)的市場價值和收入(Atkinson，Kaplan，Matsumura，Young，2012，pp:33)。因此，成本會計和

56、成本控制方面的文獻(xiàn)越來越多地將企業(yè)可持續(xù)發(fā)展納入到其研究范圍。</p><p>　　從商業(yè)方面來講，可持續(xù)發(fā)展是一個經(jīng)驗戰(zhàn)略，在這個商業(yè)模型中，它通過強(qiáng)制納入環(huán)境和社會問題來推動企業(yè)的長期發(fā)展和盈利(Berns，Townend，Khayat，Balagopal，Reeves，Hopkinsetal.，2009)。企業(yè)可持續(xù)發(fā)展績效不應(yīng)該脫離財務(wù)，它們應(yīng)該并駕齊驅(qū)，因為企業(yè)的可持續(xù)發(fā)展并不意味著要增加成本，或者減少

57、收入。相反，這意味著，除了設(shè)置一定的財務(wù)目標(biāo)，企業(yè)還應(yīng)該制定社會和環(huán)境目標(biāo)。然而，有些情況下企業(yè)可持續(xù)發(fā)展和財務(wù)績效相互干擾，在這種情況下公司只有進(jìn)行選擇，或者非可持續(xù)性過程或資源，或者無效過程或資源。</p><p>　　企業(yè)可持續(xù)發(fā)展可以達(dá)成，通過將社會和環(huán)境目標(biāo)整合到現(xiàn)有的商業(yè)策略中。此外，我們認(rèn)為，為實現(xiàn)企業(yè)可持續(xù)發(fā)展，一些特定的手段是必不可少的。</p><p>　　本研究的主要

58、目的，是揭示在概念層面上成本控制和企業(yè)可持續(xù)發(fā)展之間的聯(lián)系，同時也展示了如何通過企業(yè)和社會目標(biāo)的調(diào)整，成本控制可以作為企業(yè)可持續(xù)發(fā)展的手段。</p><p><b>　　2.成本控制的特性</b></p><p>　　成本控制的主要功能是確定和解釋成本和收入方面的差異。Horngren（Horngren，DATAR，Rajan，2011）創(chuàng)造了這個診斷控制系統(tǒng)，目的在

59、于衡量一個企業(yè)業(yè)績是否達(dá)到預(yù)期目標(biāo)，以及如何做好。不過，成本控制的功能遠(yuǎn)不止這個?，F(xiàn)有文獻(xiàn)描述了成本控制的一系列特性（Atkinson，Kaplan，Matsumura，Young，2012;Horngren，Datar，Rajan，2011），如員工的動機(jī)和目標(biāo)一致，各個戰(zhàn)略評價。</p><p><b>　　2.1.減少浪費</b></p><p>　　我們使用術(shù)

60、語“減少浪費”指的是減少不必要的消耗，以便提高業(yè)務(wù)流程的效率。正如前文所示，成本控制的主要功能是確定和解釋的成本和收入方面的差異，以保持計劃內(nèi)價值的消費為目標(biāo)。這對減少浪費有一定的意義。此外，它顯示了優(yōu)勢資源如何在生產(chǎn)過程中被使用，如果消費是在預(yù)計的值內(nèi)，還會鼓勵員工尋求提高效率的方法。</p><p>　　同樣，成本控制可以顯示出，與市場上頂級企業(yè)相比，本企業(yè)的管理技術(shù)有多好。與此同時，成本控制還可以反映出，改

61、進(jìn)流程或者更新技術(shù)所帶來的好處。</p><p>　　2.2.動機(jī)和目標(biāo)一致</p><p>　　通過成本控制，企業(yè)激勵管理者實現(xiàn)目標(biāo)。為完成這些目標(biāo)，企業(yè)會采用讓管理者承擔(dān)責(zé)任，并獎勵他們的一些措施(Horngren，Datar，Rajan，2011)。這是典型的給予管理者更多的關(guān)注并進(jìn)行監(jiān)督，由此來確定他們的薪酬。所以說，成本控制的一個重要作用就是推動管理者的動機(jī)。</p>

62、<p>　　Horngren(Horngren，Datar，Rajan，2011，pp:776)指出，“當(dāng)個人和團(tuán)體為實現(xiàn)組織的目標(biāo)而努力時即存在目標(biāo)一致性，這也就是說，管理者在他們自己能獲得最佳利益時才會采取行動”，這與與高層管理人員的總體目標(biāo)保持一致。為了達(dá)成一個組織的戰(zhàn)略目標(biāo)，所有的組織資源都需要共同努力，互相合作，共同超越競爭對手。為了實現(xiàn)這一目標(biāo)，則應(yīng)該確保企業(yè)的總體目標(biāo)和員工的個人目標(biāo)保持一致性。而為了確保這種

63、目標(biāo)一致性，往往首先是將企業(yè)的目標(biāo)和管理者的目標(biāo)連接在一起。</p><p><b>　　2.3.戰(zhàn)略評價</b></p><p>　　某些差異有時會告知管理者，某個策略是錯誤的，或者無效的。企業(yè)實現(xiàn)價值創(chuàng)造，若僅僅是通過降低成本和提高財務(wù)收入，則很可能會發(fā)現(xiàn)這種方法不利于長期價值的創(chuàng)造，這會讓高層管理者考慮重新評估策略。</p><p>　　

64、3.企業(yè)可持續(xù)發(fā)展的成本控制工作</p><p>　　Kaplan(Atkinson，Kaplan，Matsumura，Young，2012，pp:33)認(rèn)為，“在環(huán)境和社會方面的投資不必僅僅是出于利他原因?！边@在短期內(nèi)是正確的，但是我們認(rèn)為，就關(guān)系到企業(yè)可持續(xù)發(fā)展策略的收入和股票價格來說，這具有長期優(yōu)勢。許多研究都涉及到這個問題，檢測企業(yè)可持續(xù)發(fā)展對財務(wù)績效的營銷(Eccles，loannou，&Ser

65、afeim，2012)。首先，它表明就股票市場回報率而言，在市值加權(quán)的基礎(chǔ)上，責(zé)任感一貫很高的企業(yè)股票市場的優(yōu)異表現(xiàn)比責(zé)任感低的企業(yè)要高出4.8%。同時，企業(yè)的可持續(xù)發(fā)展強(qiáng)度和大多數(shù)以市場為基礎(chǔ)的績效指標(biāo)似乎呈現(xiàn)出明顯的正相關(guān)(Pati，&Roh，2011)。這揭示了一個事實，企業(yè)可持續(xù)發(fā)展和績效指標(biāo)之間的關(guān)系存在一個積極的方式。</p><p>　　該研究的主要目的是揭示成本控制和企業(yè)可持續(xù)發(fā)展之間的聯(lián)

66、系，同時也展示了如何通過企業(yè)和社會目標(biāo)的調(diào)整，成本控制可以作為企業(yè)可持續(xù)發(fā)展的手段。</p><p><b>　　●減少浪費</b></p><p>　　對減少廢物的重要性的最好詮釋是“一個個體、社區(qū)或國家的浪費越少，它就越有可持續(xù)性”(Lindsey，2011)。成本控制的最重要的目標(biāo)是減少浪費。</p><p>　　此外，有研究指出，浪費可

67、以減少當(dāng)前和未來幾代人充分發(fā)揮其潛力的能力（Lindsey，2011）。同樣，注意消費被視為實現(xiàn)企業(yè)可持續(xù)發(fā)展的一個關(guān)鍵因素(Sheth，Sethia，&Srinivas，2010)。在自然資源有限的情況下，我們很容易想象到減少浪費對一個部門、行業(yè)或國家的影響。另外，一個企業(yè)要實現(xiàn)可持續(xù)發(fā)展，必須首要關(guān)注減少浪費這一問題。</p><p>　　在給定的情況下，財務(wù)和可持續(xù)發(fā)展的目標(biāo)是完全一致的。我們建議，

68、企業(yè)爭取減少浪費和提高資源效率，并讓這種努力被人們視作為企業(yè)的可持續(xù)發(fā)展而做出的努力。這樣做是為了獲得一個更好的公眾形象。</p><p><b>　　●動機(jī)與目標(biāo)一致</b></p><p>　　動機(jī)和目標(biāo)一致是成本控制的顯著特性。通過成本控制的這種特有功能，企業(yè)可以憑借引入可持續(xù)發(fā)展的相關(guān)措施和目標(biāo)，來促進(jìn)企業(yè)的可持續(xù)發(fā)展，與此同時，為實現(xiàn)這些目標(biāo)，企業(yè)會采用讓管

69、理者承擔(dān)責(zé)任，并獎勵他們的一些措施。在這種情況下，企業(yè)應(yīng)該制定一個企業(yè)可持續(xù)發(fā)展戰(zhàn)略，包括社會和環(huán)境措施以及現(xiàn)有的財務(wù)績效。</p><p>　　然而，一些作者所主張的一系列關(guān)于社會績效的綜合措施被分別集成在一個平衡計分卡內(nèi)，創(chuàng)建定期報告，其中包括社會和環(huán)境指標(biāo) (Atkinson，Kaplan，Matsumura，Young，2012，pp:34; Horngren，Datar，Rajan，2011，pp:82

70、6)。</p><p><b>　　●戰(zhàn)略評價</b></p><p>　　通過成本控制問題的實施，策略的正確性得到反饋。在一個快速變化的環(huán)境中，成功的關(guān)鍵因素是業(yè)務(wù)部門、行業(yè)或國家的頻繁變化。建立長期的競爭優(yōu)勢，是企業(yè)管理的首要問題之一。正如前文所述，企業(yè)可持續(xù)發(fā)展是一種積極的方法，有利于創(chuàng)造競爭優(yōu)勢和更多的生產(chǎn)價值。此外，解決可持續(xù)發(fā)展問題是企業(yè)長期生存和發(fā)展的關(guān)

71、鍵(Porter&Kramer，2006)。因此，為培養(yǎng)良好的公眾形象，企業(yè)有必要采用一種長期、全面的方法。通過這樣做，企業(yè)可以吸引和留住高素質(zhì)的員工，降低環(huán)境事故，提高員工安全和健康，增加生產(chǎn)率，降低運營成本，為客戶和社會主動投資者提升公司的形象，這一切都直接影響企業(yè)的市場價值和收入。</p><p><b>　　4.結(jié)論</b></p><p>　　作為結(jié)

72、論，我們注意到，提升更好的公眾形象有許多好處，其中包括市場信任和更好的價值創(chuàng)造?，F(xiàn)如今，要提升企業(yè)的形象，沒有比企業(yè)可持續(xù)發(fā)展更好的方法。通過成本控制的各種功能，企業(yè)可以減少浪費，激勵員工，上下一心共同完成預(yù)期目標(biāo)，為達(dá)到最佳效果不斷完善經(jīng)營策略，由此促進(jìn)企業(yè)的可持續(xù)發(fā)展。沒有采用可持續(xù)發(fā)展的企業(yè)，要提升他們的企業(yè)形象，可以選擇將重塑公司形象作為實施的第一步(Eccles，Miller Perkins，Serafeim，2012)。&l

73、t;/p><p>　　在概念層面上，成本控制和企業(yè)可持續(xù)性之間的聯(lián)系如表1所示。</p><p>　　表1.企業(yè)可持續(xù)發(fā)展的成本控制</p><p>　　本文的積極貢獻(xiàn)在于通過對成本控制功能的綜述，揭示了采用成本控制作為企業(yè)可持續(xù)發(fā)展手段的需求與機(jī)遇。此外，本文還描述了成本控制和企業(yè)可持續(xù)發(fā)展之間的聯(lián)系。</p><p>　　本文止步于概念層面，