[雙語翻譯]成本會計外文翻譯--當(dāng)代成本會計發(fā)展在戰(zhàn)略成本管理中的應(yīng)用（英文）

1、 Procedia - Social and Behavioral Sciences 41 ( 2012 ) 528 – 534 1877-0428 © 2012 Published by Elsevier Ltd. Selection and/or peer review under responsibility of The First International Conference on Leadersh

2、ip, Technology and Innovation Management doi: 10.1016/j.sbspro.2012.04.065 ?Corresponding author. Tel. +90-212-867-5205 E-mail address: sudiapak@beykent.edu.tr International Conference on Leadership, Technology and

3、Innovation Management The Use of Contemporary Developments in Cost Accounting in Strategic Cost Management Sudi Apaka , Mikail Erolb , ?smail Elagözc, Metin Atmacad a Beykent University, ?stanbul, 34396, Turkey b,c

4、,dÇanakkale On Sekiz Mart University, Çanakkale, 17000, Turkey Abstract For harmonizing production processes and providing an effective production process in industrial enterprises, the first measure to be take

5、n is to use contemporary developments that are appropriate for the structure of the enterprise. In order for the industrial enterprises to be successful, the costing system in each production system should be determined

6、and managed efficiently. Taking as basis the cost management system is to help maximize the profit of the enterprise. For achieving this aim, contemporary enterprises should get ready for the future by constantly renewin

7、g themselves as well as competing under today’s circumstances. The fierce competition circumstances of today's world and the gradual shortening of the product life cycle compel the enterprises to simultaneously achie

8、ve their cost, time and quality objectives. The said situation requires the enterprises to launch to the market their products with a lower cost, higher quality and faster as compared to their competitors in order to mee

9、t the needs and demands of the customers, and this accomplishment can be realized by using modern costing systems in production. This study examines the use of contemporary developments in cost accounting in strategic co

10、st management. Keywords: Cost, Contemporary Developments, Strategic Cost, Management © 2011 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of International Conference on Leadership, Tec

11、hnology and Innovation Management 1. Introduction Since the principal aim of enterprises is to gain profit, they seek to keep costs under control by applying strategic cost management. The principal aim of the cost mana

12、gement system is to help enterprises maximize their profit. For achieving this aim, contemporary enterprises should constantly improve themselves and get ready for the future as well as competing under today’s circumst

13、ances. Available online at www.sciencedirect.com© 2012 Published by Elsevier Ltd. Selection and/or peer review under responsibility of The First International Conference on Leadership, Technology and Innovation Man

14、agement Open access under CC BY-NC-ND license.Open access under CC BY-NC-ND license.530 Sudi Apak et al. / Procedia - Social and Behavioral Sciences 41 ( 2012 ) 528 – 534 This system is based on the two phase co

15、st distribution. In the first phase, the sources such as energy, placement and stock-keeping are divided in terms of departments and each is delivered to cost pools in places of activity. In the second phase, the sourc

16、es consumed for products are measured and the sources are loaded on the products from the related cost pools [4]. The basic difference between ABC and traditional costing is that while traditional costing assumes that

17、products consume sources during production, ABC assumes that sources are consumed by activities rather than products and those products consume the said activities. Benchmarking: Benchmarking can be defined as the effo

18、rt to choose an enterprise with best practice in an activity as target enterprise and improve and advance that practice. Quality Costs and Total Quality Management: This application brought forward new concepts of cost

19、 such as prevention and measurement costs, internal failure and external failure and steps have started to be taken towards flawless production through continuous improvements. Theory of Constraints: Theory of constra

20、ints envisages that the activities, which cause bottleneck in value chain or supply chain, should be detected and corrected, or that, if correction is impossible, the activity profit should be maximized by arranging th

21、e whole system according to this bottleneck. Theory of constraints is defined as a management approach that focuses on continuous development by means of managing constraints. Theory of constraints argues that the cons

22、traints should be managed in a way so as to eliminate the constraining effects of constraints on the performance of an enterprise [5]. Theory of constraints includes best industrial practices, disciplines and philosoph

23、ies of management developed for detecting and eliminating the factor that has the biggest adverse effect on the performance of a system in the phase of increasing the performance of the system. Just in Time Production

24、: This approach envisages the continuance of production by keeping minimum stock in each phase. It requires an effective coordination between the supplier, the producer and the customer. In this system, production is p

25、lanned upon the demand of the customer, the necessary raw material and material are supplied without being stocked and delivered to production, and after the production is completed, the products are delivered to the c

26、ustomer without being stocked [4]. Just in time production system is the elimination of all waste in the process beginning with the purchasing of the raw material to the delivery of the product to the customer and thus

27、 the minimization of production costs by increasing quality and efficiency. Target Costing: In this type of costing, cost is determined according to the price of the product. In other words, this approach is based on

28、the view that the cost should not be more than what the price would tolerate. If the realized cost is greater than the targeted cost, the cost is reduced. Unless the cost is reduced, the enterprise will have to operate

29、 with a lower profit margin. The target costing approach is based on cost reduction and strategic profit planning. In this approach, cost reduction is the reduction of all costs at the level of high quality, while stra

30、tegic profit planning is defined as the formulation of strategic profit plans by integrating marketing knowledge with engineering and production factors [4]. Product Life Cycle Based Costing: In this cost estimation me

31、thod, all costs involved in the process from the product research and development phase to the end of the customer support are taken into consideration. The advocates of this costing method argue the following points [