成本管理控制和利潤【外文翻譯】

1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：原文：CostManagement:ControlProfitabilityAllexecutivesmanagersaccountfcost.Invariouswaysallbusinessprofessionalsmanagecostmostmanagersengageincapitalinvestmentdecisionsfecastingpricingproductservicemanageme

2、nt.Allthesebusinessactivitiesaredeeplyembeddedinthewkofcostaccounting.Costrelatedtasksconsumeasignificantamountofmanagementtimeatalllevelsoftheganization.Abusinessprofessionalmustundersttheganization’scostaccountingpract

3、icestocompetentlymanageaspecifiedareaundersthowpersonalaccountabilitiesarecalculatedtracked.AnaccountinginstructwithconsiderableexperienceinthefieldalwaysgaveherMBAstudentsthesameadvice“Learnthelanguageofaccounting.It’st

4、helanguageofbusinessifyoudon’tlearnitsomelittlebeancounterwearingagreeneyeshadewillblowyourgrmarketingoperationsidearightoutofthewater!”Bellwetherganizationsthatemployadvancedmanagementsystemsstillruntheiraccountingsyste

5、ms—“keeptheirbooks”—accdingtobasiccostaccountingprinciples.Imptantlyconventionalpracticesshapeadvancedtechniquestherefemematuremethodscannotbefullyunderstoodwithoutreferencetotheirpredecesss.Asabaselineanganization’sexec

6、utivesmustestablishmanagementcostaccountingpracticefoundationsthatservedecisionmakingoperationsfirstfinancialaccountingsecondbefemovingtoadvancedsystems.Toaccomplishthisexecutivesneedtheabilitytodistinguishsystemalternat

7、ives.Thischapteraddressestheserequirements.TheProfitImperative:DefiningtheObjectivesofCostManagementProfitabilityvariouslyinterpretedasincomeequityvaluereturnonoverheaditemsarecalledcostofgoodssold(COGS).Operatingexpense

8、sconsistofmoaryassetoutlaysfgeneraladministrativesellingmarketingotherfunctionsdeemedtobeindirectlyrelatedtoproduction.OperatingexpensesarecommonlyabbreviatedasSGtheanalysisinterpretationofcostdataiscriticaltothedecision

9、makingprocess.?Costmanagementsystem(CMS).Anexpenditureinfmationarchitecturethattracksmonitsreptsprovidesdecisionqualityinfmationinsights.ACMSislessconstrainedbyexactingprofessionalstardsreptingfmatsthanfinancialaccountin

10、gtherefeaCMScanshouldbecustomizedtomatchanganization’sinternalenvironmentspecificcoststructures.ACMSsetsdirectionfresourceconsumptionpriitiesmakescoursecrectionsbyemphasizingoperationsfirstaccountingpracticessecond.ACMSs

11、pecificallyanswersthedemsoftheprofitimperativewhenitalignsemployeespendingbehaviswiththeganizationalstrategy.ThepurposeoftheCMSistounderstthenaturebehaviofcosttherebymanagevaluableassetswiselythroughoptimizinglimitedreso

12、urces.ThechiefCMSresponsibilityistopromoteimprovementincoststructure.TheCMSshould:?Supptunderstingofthenaturebehaviofcost(thehumansdoingthespending).?Promotetrackgivefeedbackonvaluecreationcontinuousimprovement.?Assistma

13、nagementinwiseuseofresources.?Costtypes.Managementaccountantscreatedcosttypesinanattempttounderstthenaturebehaviofdifferentresources.Costtypesaredesignationsgiventocategiesofresourceexpenditures.Theyarebasedonassumptions