[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

1、2600 英文單詞， 英文單詞，14500 英文字符，中文 英文字符，中文 4100 字文獻(xiàn)出處： 文獻(xiàn)出處：Apak, Sudi, et al. “The use of contemporary developments in cost accounting in strategic cost management.“ Procedia-Social and Behavioral Sciences 41 (2012): 528-534

2、.The Use of Contemporary Developments in Cost Accounting in Strategic Cost ManagementSudi Apak , Mikail Erol , ?smail Elagöz, Metin AtmacaAbstractFor harmonizing production processes and providing an effective produ

3、ction process in industrial enterprises, the first measure to be taken is to use contemporary developments that are appropriate for the structure of the enterprise. In order for the industrial enterprises to be successfu

4、l, the costing system in each production system should be determined and managed efficiently. Taking as basis the cost management system is to help maximize the profit of the enterprise. For achieving this aim, contempor

5、ary enterprises should get ready for the future by constantly renewing themselves as well as competing under today’s circumstances. The fierce competition circumstances of today's world and the gradual shortening of

6、the product life cycle compel the enterprises to simultaneously achieve their cost, time and quality objectives. The said situation requires the enterprises to launch to the market their products with a lower cost, highe

7、r quality and faster as compared to their competitors in order to meet the needs and demands of the customers, and this accomplishment can be realized by using modern costing systems in production. This study examines th

8、e use of contemporary developments in cost accounting in strategic cost management.Keywords: Cost, Contemporary Developments, Strategic Cost, Management1. IntroductionSince the principal aim of enterprises is to gain pro

9、fit, they seek to keep costs under control by applying strategic cost management. The principal aim of the cost management system is to help enterprises maximize their profit. For achieving this aim, contemporary enterp

10、rises should constantly improve themselves and get ready for the future as well as competing under today’s circumstances. Therefore, enterprises should achieve global competition and continuous improvement while establis

11、hing their cost management systems.The approaches that have attracted much attention in recent years in cost management systems are modern costing approaches. The study, first, examines the contemporary approaches in cos

12、t accounting and then the use of these approaches in strategic cost management.2. Literature Review And HypothesesAccounting has been the most controversial field which has drew much attention on the intellectual side. T

13、he objective of all the new accounting theories is to turn accounting data into information to be used in decision-making by the management [1].In the early 20th Century, the financial reporting aspect of accounting, whi

14、ch is outside-oriented, weighed heavily and this caused the managerial aspect of accounting to be neglected [2]. Success factors of enterprises have been limited by the globalization of trade, transformation of enterpris

15、es into international companies, fierce competition, increased attention to customer satisfaction and the shortening of the product life cycle. These success factors can be listed as follows [1]:Cost: In today’s world, e

16、nterprises are under great pressure in terms of reducing the costs of their products and services. Enterprises have to perform production at a lower cost without Just in Time Production: This approach envisages the conti

17、nuance 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 planned upon the demand of the custome

18、r, 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 customer without being stocked [4].Just

19、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 the minimization of production costs by i

20、ncreasing 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 the view that the cost should not be more than

21、 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 with a lower profit margin. The target costing

22、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 strategic profit planning is defined as the formulatio

23、n of strategic profit plans by integrating marketing knowledge with engineering and production factors [4].Product Life Cycle Based Costing: In this cost estimation method, all costs involved in the process from the prod

24、uct 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 [1]:? Non-production costs are viewed to be among the pr

25、oduct cost such as research and development, design, marketing, sales, distribution and customer services. If the life cycle cost system is deployed, it becomes possible to include these kinds of costs in the product cos

26、ts.? Product development is a long and high cost process. Research and development and design costs have an important share in the total cost of the product. Therefore, excluding these costs from the production cost resu

27、lts in incomplete cost estimation.Performance Measurement Card (Balanced Scorecard): This is a means whereby the performance of the manager, department or enterprise is measured via both financial and non-financial crite

28、ria. Performance measurement is performed in four basic aspects: financial aspect, customer aspect, the aspect of the internal activities of the enterprise and the aspect of learning and growth.Intellectual Capital: In r

29、ecent years, the added value created by brain drain has been tried to be measured. Thus, intellectual capital will also be presented in the balance sheet. However, no result has been obtained regarding this issue. For, i

30、t is difficult to measure the added value contributed to the enterprise by the intelligence and creativity of a person.Kaizen Costing and Improved Cost Monitoring Approach: Kazein costing is an approach used for reducing

31、 costs in the production phase and is based on detecting the target cost and continuous improvement of production costs in order to reach the target cost. Another aim of this approach is to monitor cost saving activities

32、 in each phase of production with the aim of closing the gap between the targeted profit of the enterprise and the estimated profit. In line with these aims, this approach includes activities for reducing costs in the pr

33、oduction process of the enterprise. In the improved cost monitoring approach, valid cost information should be reported first for management purposes. The aim of this approach is to design a low-cost system with continuo