成本控制外文翻译

Why do Internet commerce firms incorporate logistics service providers in their distribution channels?: The role of transaction costs and network strengthAbstractThe Internet has redefined information-sharing boundaries in distribution channels and opened new avenues for managing logistics services. In the process, firms have started to incorporate new service providers in their commercial interactions with customers over the Internet. This paper studies conceptually and empirically why Internet commerce firms (ICFs) have established relationships with these providers. Focusing on logistics services in outbound distribution channels, we rely on transaction cost theory to reveal that low levels of asset specificity and uncertainty drive Internet commerce firms to establish these relationships. Moreover, we apply strategic network theory to show that Internet commerce firms seek these providers because they offer access to relationship networks that bundle many complementary logistics services. In addition, logistics service providers make these services available across new and existing relationships between the Internet commerce firms, their customers, and their vendors.1. IntroductionThe growth of electronic commerce has driven Internet commerce firms (ICFs) –retailers and other organizations that market products over the Web – to increasingly share market demand data with other firms so as to enrich the order fulfillment services they offer to customers (Frohlich and Westbrook, 2002). Along these efforts, ICFs have started seeking logistics service providers to tap into resources and skills that could improve their fulfillment capabilities (Dutta and Segev, 1999).These logistics service providers are not simply variants of transportation companies, and as such, they are not to be confused with what are known nowadays as third party logistics (3PL) firms. They offer logistics services, of course, but they could also enable ICFs to leverage other distribution parties’ logistical resources and skills in order to fulfill their customer orders moreeffectively. They may use their assets to take care of product returns, for instance, or work with established carriers on ―last-mile‖ deliveries. Or their value may be primarily in managing order information shared among distribution parties—e.g., centralizing inventory data, especially when products are being shipped directly from upstream echelons in the distribution channel. Logistics service providers such as Parcel Direct, for instance, participate in this kind of activity to ultimately assist ICFs in consolidating orders for drop-shipping to their customers.Past research has identified the relationships with these logistics service providers in offline settings and has positioned them within logistics triads (Larson and Gammelgaard, 2001) and extended-enterprise logistics systems (Stock et al., 2000). Yet, what is ground-breaking about these relationships for an ICF is that they are driven by their potential to (1) generate low transaction costs, (2) bundle complementary logistics services, and (3) expand the availability of those services across customers, vendors, and ―last-mile‖ delivery companies, such as UPS (Amit and Zott, 2001).The goal of this study is to conceptualize and empirically assess how these drivers shape ICF management's decisions to develop mechanisms to form and manage dyadic exchanges between their firms and focal organizations offering logistics services in outbound distribution channels. Prior literature has used the term ―governance‖ to define these me chanisms (Barney, 1999, p. 138) and has delineated governance decisions through which a firm can infuse order in exchanges with a focal provider where potential conflicts threaten to undo or upset opportunities to realize economic gains (Williamson, 1999, p. 1090). These decisions center on the extent to which firms rely on a particular governance mode for a service. Since our research context focuses on outbound distribution channels, we define such reliance as the proportion of Internet orders for which a governance mode is used for a service supporting the fulfillment of those orders. This definition is consistent with that used by John and Weitz (1988) for distribution in an offline setting.Our conceptualization and empirical assessment are unique because they recognize that governance in an exchange between an ICF and a focal logistics service provider is embedded within a networked structure that also comprises a broader collection of relational links amongother distribution-channel members (Chen and Paulraj, 2004 and Jones et al., 1997). In this context, our research is primarily concerned with ICFs’ reliance on networked governance structures. These structures have been defined as economic forms of organization that are built on reciprocal exchange patterns, enabling firms (in this case, ICFs) to obtain resources and services through dyadic relationships with other organizations (i.e., focal logistics service providers), as well as through broader relational links where these relationships exist ( Powell, 1990 and Gulati, 1998).To fulfill the goal of this study, Section 2 positions our research in the strategic- and operations-management literatures. Also, it develops the theoretical foundation and hypotheses that articulate a decision-making framework for ICF reliance on networked governance structures for logistics services. Section 3 discusses methodological issues pertaining to the data collection and the operationalization of the constructs developed as part of the theoretical framework presented in Section 2. We analyze the empirical results in Section 4. Finally, we conclude in Section 5 with a presentation of findings, academic and practical contributions, and future research opportunities stemming from our study.2. Theoretical frameworkBecause networked governance structures are based on linkages among interdependent firms (Powell, 1990), they constitute an alternate form of exchange (Spulber, 1996) that expands two traditional forms: perfectly competitive markets and vertically integrated hierarchies (Williamson, 1975). Theoretically, decisions to adopt such exchanges rest on costs potentially incurred by ICFs when they establish market-based linkages with focal providers to manage – i.e., plan, organize, operate, and control – logistics services (Madhok, 2002). However, these decisions are also linked to scale, skills, and resources that ICFs may obtain in broader networks of services and entities accessible through their relationships with focal providers (Doz and Hamel, 1998 and Gulati, 1998).Consequently, our assessment of these decisions integrates two distinct theoretical perspectives: transaction cost theory and strategic network theory. Transaction cost theory helps us understandhow efforts and risks in establishing links with focal logistics service providers are related to expenditures that impact ICFs’ reliance on these specialists. Through strategic network theory, and in accordance with its definition, we can establish how the access offered by focal logistics service providers to netw orked governance structures shapes ICFs’ relationships with the providers (Granovetter, 1973).This integration adds to extant literature that has independently relied on transaction cost and strategic network theories to conceptualize similar phenomena at a strategic level (e.g., Eccles, 1981, Katz and Shapiro, 1985, Granovetter, 1992 and Jones et al., 1997). The integration builds on work by Amit and Zott (2001), who used exploratory case studies to apply these theories to an Internet setting and concluded that neither of these theories can fully explain by itself value creation across different governance structures present in Internet business models. Therefore, Amit and Zott (2001) posit that transaction cost and strategic network theories complement each other in explaining the emergence of governance structures in Internet settings.Individually, transaction cost theory focuses on an exchange between two parties (e.g., an ICF and a focal logistics service provider) as a discrete event that is valuable by itself, as it reflects the choice of the most efficient governance form and hence contributes to lower the exchange costs incurred by one of the parties, i.e., the ICF. Strategic network theory complements transaction cost theory because it considers the individual dyadic exchange collectively with other relational links that may accompany that exchange (Amit and Zott, 2001). This does not mean, however, that strategic network theory would become the dominant research view, thus rendering transaction cost theory irrelevant. By articulating a framework necessary to define the choice regarding the most efficient governance form in the exchange between an ICF and its focal provider, transaction cost theory would actually pave the way for strategic network theory to define whether resources and services available through other links surrounding the ICF–provider exchange would confirm or modify that choice (Amit and Zott, 2001).Within operations management, our assessment of these theories answers calls by researchers to offer a better understanding of (1) decision-making mechanisms behind the development of relationships between firms (Mabert and Venkataramanan, 1998) and (2) managerial decisionsconcerning logistics operations in inter-firm relationships (Grover and Malhotra, 2003). As a result, our research contributes to the operations-management literature because it offers a more detailed understanding as to why firms, in this case ICFs, utilize alternative structures to incorporate solution specialists, in general, and logistics service providers, in particular, into their distribution channels.Moreover, in studying decisions about the management of inter-firm exchanges, our research conceptualization follows that introduced by Choi et al. (2001) and Choi and Hong (2002), who advocated that operational decisions around inter-organizational exchanges be positioned within larger networks of firms. However, by focusing on logistics services necessary to carry out the fulfillment of customer orders, we extend those conceptualizations from a manufacturing context to a service setting. This allows us to study not only cost considerations, but also value-adding parameters in decisions to incorporate networked governance structures to connect with other distribution-channel members.Our assessment of decisions by ICF management to form networked governance structures also contributes to literature in service operations management. With the advent of Internet commerce, experts predicted that greater opportunities for information interaction between ICFs and other distribution-channel members would lead to greater efficiency in the performance of distribution-channel services (Benjamin and Wigand, 1995). In theory, this efficiency would inevitably compel ICFs to lower their prices to compete with other organizations. Otherwise, ICFs would likely succumb to price-aggressive competitors who would be able to offer these same services to customers at relatively lower costs (Giaglis et al., 2002).In fact, Dell Computers and other ICFs have succeeded at increasing the efficiency of their distribution channels by offering wide product variety at low prices. However, evidence suggests that other ICFs have chosen not to rely exclusively on low prices to compete and instead have obtained price premiums by offering services with the support of providers in areas such as logistics (Maltz et al., 2004). After all, through logistics services, providers can add value to Internet transactions by allowing customers to obtain exact product specifications that match their needs (Boyer et al., 2002). Moreover, Internet customer satisfaction (Thirumalai and Sinha, 2005),loyalty (Heim and Sinha, 2001), and, thus, willingness to ultimately pay price premiums (Rabinovich and Bailey, 2004) are likely to be related to the availability of those services.中文翻译为什么网络电子商务公司将其分销渠道中的物流服务归于交易成本的作用和网络的力量摘要：互联网重新定义了信息共享边界的分销渠道和物流管理服务开辟了新的途径。

企业成本控制外文翻译文献(文档含英文原文和中文翻译)译文：在价值链的成本控制下减少费用和获得更多的利润摘要：根据基于价值链的成本管理理念和基于价值的重要因素是必要的。

首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。

其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。

因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。

关键词：成本控制，价值链，收益，支出，收入，成本会计1、介绍根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。

这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。

然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。

很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。

换句话说，这至少不能从根本上解决它。

因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。

所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。

基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。

中文2130字Shipping Cost ControlIn accordance with the thinking of the whole life cycle cost of developing green shipbuilding shipbuilding in the increasingly fierce market competition, with the idea of life cycle cost control costs more and receive your agreement. Throughout the ship life cycle cost information consistent with a comprehensive cost management and management accounting requirements of enterprise information integration can become the core of shipbuilding, ship cost analysis of the more accurate and comprehensive.Green ship is in its design, manufacture, operation, dismantling scrapped the entire life cycle, through the use of advanced technology that can economically ship product to meet user functional and technical performance requirements, saving resources and energy, reduce or eliminate environmental pollution, and good for producers and users of advanced construction techniques to protect. I believe that the following two aspects should be carried out green ship:(1) from the choice of materials to consider, in the ship construction of the whole life cycle, the greatest impact on the environment during the first shipbuilding welding, painting, and second, after the dismantling of ships abandoned cabin insulation, so choice of materials is particularly important.(2) from the ship and the manufacturing process to consider, in the ship's design and manufacturing process, various factors should be considered to optimize the various design aspects, improving the entire manufacturing system resource utilization, conserve resources.1 control strategyAround the world shipbuilding power in strategic cost management. Ship manufacturing cost control to a strategic level should be up to. 2010 China's shipbuilding capacity will be more than 40 million dwt, which is almost equal to the total amount of shipbuilding orders worldwide each year, but with the greatest shipbuilding capacity of the large and powerful ship in the world are two totally different concepts.Shipbuilding power can not be simplified to yield power, as power, its industry and the overall strength of the influence of the international industry and marketposition to be first-class, mainly in brand reputation, product development and process technology innovation, marketing and market coverage capability. These countries need to shipbuilding shipbuilding enterprises in the international market with strong competition.A strong competitive culture need to be considered strategic. A shipping industry, strategic cost management system in construction, shipbuilding enterprises from the perspective of strategic cost management, shipbuilding industry is an important position in our national economy and the structural contradictions in the current shipbuilding industry and the urgent need to foster disharmony shipbuilding enterprise competitive advantage demands a decision to ensure that the development strategy of shipbuilding enterprises in China do not deviate from the strategic goal of world shipbuilding power.2 control tacticsTo target costing and cost control wears integrated shipbuilding costs. Target costing and activity-based costing integration, you can target cost as a starting point, according to market research, combined with long-term development plans and the recent corporate business strategy, determine the market price and corporate profit goals, and then determine the target cost, divided by horizontal FINE technology, cost pressures will be passed to the different responsibility centers, all of the different responsibility centers in turn by the target share of the cost of further vertical refinement, the pressure is passed to the next level of commitment to responsible departments, until the pressure part of the transmission costs to raw materials or parts suppliers.Integrated cost management system after the job analysis and evaluation can be the result of revised target cost, thus making target costing and activity-based costing to form a closed loop system.Target costing and activity-based costing integration is reflected in:(1) The target cost setting and the decompositionIn this part of the full use of target costing strong market-oriented, making the cost of the expansion areas ranging from manufacturing to product design stage. Application of target costing to calculate the cost to set up and decompose, providing objective, real, comprehensive and accurate cost information in advance of effective control.(2) Cost Analysis and ImprovementCosting enables designers to reduce the production of new products, production concentrated in the composition of operations activities. Then, designers will work activities in particular the cost of the improvement in the attempt to make the expected cost of new product and its target cost consistent.Target cost-effective application of the law must also be combined with value engineering, activity based costing and total quality cost management. Necessary functions to meet the product under the premise of function caused by removing unnecessary unnecessary operations and reduce costs. The combination of cost-effectively control the flow of things.(3) cost control and performance evaluationThe real goal of achieving cost control also depends on the ex post control and motivation. The main purpose is to control and guide the staff help complete the target cost of action, demands corporate responsibility report as the basis to analyze the differences in the causes, control and regulate the activities of each responsibility center, strict reward and punishment system, motivate staff to achieve the target cost and effort. Motivation and work through the analysis of the target cost control is more effective to make performance evaluation more objective.Ship manufacturing industry is a complicated system, the shipbuilding industry chain is very long. Many shipbuilding companies at this stage the project manager is responsible for most of the main scope of the project's construction phase, the project's preliminary decision and the contract is signed and most advanced stage of after-sales service from the company's other departments, cost-effective in the control of the most significant decision-making and design phase, project managers rarely intervene. This led to the division of project cost control rather than letting the project manager in decision-making and design of prior control on the effect of greatly discounted.Cooper R, Kaplan R Harvard Business Review, 2009,(5): 96-103.船舶企业成本控制摘要作业成本法是西方国家于上个世纪八十年代末开始研究、九十年代在制造企业首先应用起来的一种全新的企业管理理论和方法。

成本管理外文文献及翻译关键词：成本管理管理措施在市场经济条件下，随着全球经济一体化的发展，市场竞争日趋激烈，企业利润空间缩小。

在这种情况下，业务成本的高低水平，直接决定企业的盈利能力和竞争实力的大小。

因此，加强企业成本管理业务已经成为一个生存和发展的必然选择。

从成本管理的目的来看，许多企业局限于降低成本，但较少从成本效益的降低来着手，主要依靠储蓄成效方面来实现的，不能合乎成本效益。

传统的成本管理目的已经减少，以降低成本，节约成本为基本手段。

从成本管理的角度来分析这一目标成本管理，不难发现，成本降低是有条件和限制的，在某些情况下，成本控制可能导致产品质量和企业效益下滑。

此外，绝大多数企业在成本管理也都缺乏整体观念，大多数公司都有一个共同的现象，那就是，依靠财务人员进行管理成本。

在成本管理过程的实施中，一些企业只注重成本核算，一些企业领导只关心财务和成本报表，从而使用报表来管理成本。

这种做法虽然减少了成本的一定作用，但归根结底，成本会计或事后控制，没有做到在成本控制和过程控制发生之前，不可替代成本费用管理。

（三）成本信息严重失真在中国，有相当数量的企业有成本信息不真实的情况下，这种状况正在恶化。

成本信息失真主要是由以下原因引起：首先，成本仅在材料，人工，制造费用的环节成为了一个焦点，现代企业的产品开发正在日益增加，却忽略了测试和中间试验和售后服务上与内容相关的投入成本的小群产品，对这些产品不完整的，不正确的评价，在整个生命周期成本效益过程起着非常重要的作用。

第二是成本核算方法不当造成的失真。

一个高度劳动密集型企业，在过去几年中，简单的假设（即直接人工小时或生产为基础分配间接费用），通常不会严重的引起扭曲产品成本的核算。

但在现代制造业环境中，直接劳动成本所占的比例显著下降，而制造成本的比例大幅增加，因此，使用传统的成本计算方法会产生不合理的行为，利用传统的成本核算，在产品成本信息中将导致严重的扭曲，使企业错误的选择产品的方向。

外文译文学院建筑工程学院专业班级工管普2007级（造价）学生姓名Works under the bill of quantitiesCost controlAbstract:The project under the bill of quantities in the project bidding, construction stage and the completed cost control in the focus and methods.Key words:bill of quantities; cost control; tender documents; contract; settlementCost control throughout the entire process of project construction, project cost under the bill of quantities should be greater control of project bidding phase, construction phase and completion of the settlement process, it is necessary to strengthen the Bill of Quantities means the process of building in the project application.1. The contents of the tender documentation to be complete, clear and rigorousThe implementation of the Bill of Quantities, is embodied in the principle of risk sharing, which compiled and made publicly available tender side of quantities, assume the risks of quantities, tender side the list provided under the tender offer, take the risk ofprice, any one not free to shift the risk factors. To reduce the risk of quantities required quantities of quality and depth of a certain level. Sub-segment of the preparation of quantities to meet the "Bill of Quantities Construction Standards" mandatory. Sub-segment of Quantities should be based on the unity of the provisions of sub-part of the project the project name, measurement units and the project codes and rules for the preparation of engineering calculation. First, prepare to be a complete description of quantities, such as description of all construction drawings for casing pipe through the floor to be, the list describes the content must be related to a detailed description of this: If the material specifications. Second, the list of items to avoid leakage, lack, such as the cable channel is not explicitly grounded construction drawings, construction specifications, but there are clearly defined list of items should be included, according to specification describes the contents and characteristics of the list. Third, the specification of the missing items, such as new materials, have to add settings, enabling it to meet the pricing norms also reflect the special characteristics of new materials. Fourth, measures of work projects and sporadic list of projects should be based on characteristics of the project as well thought out to avoid missing, reducing the process of visa and settlement of wrangling. Fifth, the reserve fundto fully consider the construction drawings depth and quality of quantities and units have been completed with reference to the situation of similar projects set aside a reasonable amount. Sixth, clutching the information unit supervisor for the relevant quantities to obtain the relevant provisions of documents in a timely manner, and the use of correct understanding.Tender documents for the actual work content of the author, the following points to a total of Opinion. First, self-insured for the required purchase of materials, equipment, shall require bidders to specify the brand, construction and supervision prior to recognition by the quality of the construction unit before use. Bidders bid not to specify the brand should have appropriate measures. Second, if tender is structurally similar group of buildings, different building sub-segment of the body of quantities integrated project characteristics and project content should be consistent with the same integrated unit, so as to avoid unnecessary trouble clearing. Third, the contract price in the deal does not include a detailed description of risk for comparison: for example, provides the wind, rain, snow, earthquake, etc. level, scope and size of the other force majeure. Fourth, the tender offer and the text version of the electronic version of the confirmation is inconsistent.2.Strict management of the signing of the contract, increase the contract's executionStrict response to the bidding documents, signed a contract. Implementation of the PRC Ministry of Construction, State Administration for Industry to develop a model textMost units have signed the contract Mixed flow, mixed signature should carefully review the contents of the contract to ensure the integrity of the contents of the contract, reasonable effectiveness and feasibility.The integrity of the contract reflects the power of both parties in the contract, the subject matter of the contract, the implementation time and place, the rights and duties, breach of contract, claims and termination of the contract conditions, etc.; reasonable validity of the contract are reflected in the duration of the feasibility of the project quality grade standards, settlement and other aspects can be implemented. Such as: a transformation of a hotel company, the reasons for the Government meeting, making the duration of the new catering building particularly tight. Moreover, construction drawings, great changes occurred after the tender, only the edges in the construction side, more than 20,000 square meters of construction contract requires 108 days, in which casethe feasibility of the construction unit of the contract period must be very careful . Contract settlement is not only workable in theory, in fact, should also be feasible. Construction contract for a project to determine the price on the change: change of quantities not exceeding the list of sub-section 25% of the project, the implementation has been integrated unit, but the measures cost the same. Change by more than 25%, 25% of the implementation as described above, the above is another part of the settlement method. This billing method is difficult to operate in practice, to the settlement of a lot of work has increased the workload of the invisible.Signed a strict contract, only the strict implementation of the contract effect can be achieved. This requires the construction unit should improve its field management system, site management should be standardized management and strengthen its management capacity constraints. Engineering change, field quantities visa changes caused by project cost overruns are often the main reason. First of all, a good grasp of change management, a reasonable argument to control costs. Both in the construction of the project less than innate factors, such as the design was incomplete, the design depth is not enough overlap problem or design professional materials market is not in stock, etc.; haveacquired factors, the construction unit weak management and supervision units and other organizations, not convergence. In order to increase the project construction unit cost of design changes continue to make an application. For example: a residential building designed for air conditioning condensate water UPVCφ30, the const ruction units to the market there is no such material, size pipes claimed a change UPVCφ50, the resulting material is poor, the hole is too small to expand the hole reserved for the two pen costs, only one building once plus 2 million . In addition, a visa to live strictly off, conditions that do not have a visa, must be resolutely rejected. Visa, should the construction site conditions and detailed description of the project increases, the content, size, and should be carefully documented quantitative; of the increased workload in the field investigation should be based on the sketch, along with dimensioning the engineering calculation formulas and calculations; should be timely visas, visas for non-acceptance of the post. The material construction unit to prevent unreasonable brand, size, grade, type and other aspects of replacement changes. To ensure that the visa and what is actually in line, on-site project management staff must be familiar with the visa before the tender documents and the contents of the tender documents, a clear scope of the contract, do not blindly visa, visa toensure that the scope of accuracy. For the removal of transposition after the installation, utilization of the material should be fully considered; there should be rational to judge who had signed the visa has been engineering quantity, that is simultaneously changed by it?3. completion of the project and detailed balance sheet auditFirst, information on settlement completion of the project to complete. Completion of site management plans must be strictly reviewed and signed. Changes, visa, price should be considered binding settlement document number sequence data, the construction unit for the management of confusion, change the visa number of disorder, caused by the construction unit to facilitate completion of the submitted settlement, the cost varying by changes, the visa is not Report into them. Audit completion settlement officers personally as much as possible to the actual situation on-site survey works to be aware of. Second, audit the balance sheet should strictly implement the rules and regulations by government agencies, according to the construction contract, item by item review. As the project audit settlement of the bill ofquantities preparation as professional as relatively strong, the construction units can choose a good reputation and strong business intermediary for review.Bill of Quantities reasonable low bid to promote the management level of enterprises, improving the overall strength of a good grasp of the Bill of Quantities better way to bring huge economic benefits to the enterprise.工程量清单计价模式下的成本控制摘要：工程量清单计价模式下在工程招标、施工阶段和竣工结算中成本控制重点和方法。

成本控制中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：COST CONTROLRoger J. AbiNaderReference for Business，Encyclopedia of Business, 2nd ed.Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.Control of the business entity , then, is essentially a managerial and supervisory function .Control consiets of those actions necessary to assur e that the entity’s resources and operations are focused on attaining established objectives , goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizeds the quantity of output , and provides managers with objective information about employee performance . Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.Keywords : Cost control, Applications, Control reports, Standards, Strategic Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-established goal and objectives. Management’s guidance takestwo forms of control: (1) the management and supervision of behuvior , and (2) the evaluation of performance.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards ofsuccess. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates into the new plan the lessons learned from its evaluation of current operations.Control refers to management's effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, management establishes overall company objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management todesign control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a basis for measuring the effectiveness of control after implementation.Management's role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate feedback.Therefore, effective management controls results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity's activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides management with a format designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of information so that management may determine the reasons for any cost variances from the original budget.A good control report highlights significant information by focusing management's attention on those items in which actual performance significantly differs from thestandard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report toencompass a period in which management can take useful remedial action. In addition, accountingdisseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management's performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationships and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards andpractices.Management relies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a Decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider whether saving money on production is jeopardizing other strategic interests like quality or time to market. If a cheaper material or transportation system negatively impacts other strategic variables, the nominal cost savings may not benefit the company in the bigger picture, e.g., it may lose sales. In such scenarios, managers require the discipline not to place short-term savings over long-term interests.One trend in cost control has been toward narrowing the focus of corporate responsibility centers, and thereby shifting some of the cost control function to day-to-day managers who have the most knowledge of and influence over how their areas spend money. This practice is intended to promote bottom-up cost control measures and encourage a widespread consensus over cost management strategies.Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entity's resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objectiveinformation about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards.译文：成本控制成本控制成本控制，也被称为遏制成本或管理成本，一个广阔的成本管理技术，它的经济增长目标是降低成本提高企业效率。

xxxxxx 大学本科毕业设计外文翻译Project Cost Control: the Way it Works项目成本控制：它的工作方式学院（系）: xxxxxxxxxxxx专业: xxxxxxxx学生姓名: xxxxx学号： xxxxxxxxxx指导教师： xxxxxx评阅教师：完成日期：xxxx大学项目成本控制：它的工作方式在最近的一次咨询任务中，我们意识到对于整个项目成本控制体系是如何设置和应用的,仍有一些缺乏理解。

所以我们决定描述它是如何工作的.理论上，项目成本控制不是很难跟随。

首先，建立一组参考基线。

然后，随着工作的深入，监控工作,分析研究结果,预测最终结果并比较参考基准。

如果最终的结果不令人满意，那么你要对正在进行的工作进行必要的调整，并在合适的时间间隔重复。

如果最终的结果确实不符合基线计划，你可能不得不改变计划.更有可能的是，会 (或已经) 有范围变更来改变参考基线，这意味着每次出现这种情况你必须改变基线计划。

但在实践中，项目成本控制要困难得多，通过项目数量无法控制成本也证明了这一点。

正如我们将看到的，它还需要大量的工作，我们不妨从一开始启用它。

所以，要跟随项目成本控制在整个项目的生命周期.同时，我们会利用这一机会来指出几个重要文件的适当的地方。

其中包括商业案例，请求（资本)拨款（执行），工作包和工作分解结构，项目章程（或摘要),项目预算或成本计划、挣值和成本基线。

所有这些有助于提高这个组织的有效地控制项目成本的能力。

业务用例和应用程序（执行）的资金重要的是要注意，当负责的管理者对于项目应如何通过项目生命周期展开有很好的理解时,项目成本控制才是最有效的。

这意味着他们在主要阶段的关键决策点之间行使职责。

他们还必须识别项目风险管理的重要性，至少可以确定并计划阻止最明显的潜在风险事件。

在项目的概念阶段•每个项目始于确定的机会或需要的人.通常是有着重要性和影响力的人,如果项目继续,这个人往往成为项目的赞助。

附录A（外文翻译）施工项目成本控制1 引言项目是企业的形象窗口和效益的源泉。

随着市场竞争日益激烈，工程质量、文明建设要求不断提高，材料价格波荡起伏，还有一些不确定因素的影响，使得项目运作处在一个较为严峻的环境之中。

因此，成本控制要贯穿工程建设的整个过程，它是企业成本全面管理的重要环节，必须在组织和控制措施上给予高度重视，来提高企业的经济效益。

2 施工项目成本控制大纲施工项目成本控制，指在成本形成的过程中，对施工所消耗的人力、物力的费用开支，进行指导、监督、调节和限制，及时预防、发现和纠正偏差从而把各项费用控制在计划成本的预定目标之内，以保障企业的生产效益。

3 施工企业成本控制原则施工企业成本控制以成本控制为中心，其是企业成本管理的基础和核心，项目经理部在对施工项目进行成本控制时，必须遵循以下基本原则：1）成本最低化原则。

施工项目成本控制的最终目的在于通过成本管理的各种手段，不断降低施工项目成本，来实现成本最低的要求。

在成本最低化原则实施时，应注意降低成本的可能性和成本最低化的合理性。

一方面发掘降低成本的途径，使可能变成现实；另一方面要从实际出发，制定由主观努力可以实现的最低成本水平。

2）成本全面控制原则。

成本管理是全企业、全员工和全过程的管理，亦称“三全”管理。

项目成本控制是一个系统的实质性内容，包括各部门的责任网络和组队经济核算等，避免出现成本控制人人有责，人人不管的现象。

项目成本全过程控制的要求成本控制工作要随着项目进展的各个阶段接连进行，既不能疏漏，又不能时紧时松，应使施工项目成本从头到尾在有效的控制之下。

3）动态控制原则。

施工项目是一次性的，成本控制应注重项目的中间控制，即动态控制。

由于施工准备阶段成本的控制只根据施工组织设计的具体内容来确定成本目标、编制成本计划、制订成本控制方案，为今后的成本控制作好准备。

而竣工阶段的成本控制，由于成本盈亏基本定局，即使发生了偏差，也无法纠正。

4）目标管理原则。

Study on Project Cost Control of Construction EnterprisesBy: R. Max WidemanAbstract With the increasing maturity of construction market, the competition between construction enterprises is becoming fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and proposes some suggestions to improve project cost control system.Key Words ：Construction enterprises, Project management, Cost controlAfter joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction enterprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the "project management-centered" model, therefore, it is particularly important to strengthen project cost control.1.The Current Domestic Project Cost Classification and Control MethodsCost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pricing According to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility cost, engineering cost and other direct cost. Indirect costs mainly result from project management and company's cost-sharing, covering project operating costs (covering the commission of foreign projects), project's management costs (including exchange losses of foreign projects)and company's cost-sharing.At present the main method for domestic construction enterprises to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the analysis of economic activities. In accordance with its scope of target and deep-level of content, GM project cost analysis method can be divided into two categories, namely, comprehensive analysis of project cost and cost analysis of unit project Comprehensive analysis of project cost. It is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. The methods used are as follows: (1) comparing the estimated cost and actual cost. Check the result to reduce cost, lower cost index and budget status. (2) comparing actual cost and project cost. Check cost reduction programs as well as the windage between the actual cost and plan cost. Inspect the rationality and implementation of techniques organizational measures and management plans.(3) comparing lower cost of the same period last year. Aanalyze causes and propose the improving direction. (4) Comparison between engineering units in cost-cutting. Identify the units cost-reducing, which finishes projects, with a view to further cost analysis.Cost analysis of unit project. Comprehensive analysis only understand project cost overruns or lower. If we want to get more detailed information, each cost item analysis of unit project is needed. Analysis mainly from the following aspects:(1) Materials cost analysis. From the view of material stock, production, transportation, inventory and management, we can analyze the discrepancy impact of material price and quantity, the cost-reducing effectiveness resulting from various technical measures, the loss from poor management.(2) Labor cost analysis . From the number of employment, hours of use, ergonomics, as well as wage situation, we can identify the savings and waste during labor use and fixed management.(3) Construction machinery cost analysis. From the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze the yield and cost discrepancy of fixed-class ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.(4) Management cost analysis. From construction task and organizational staffing changes,non-production personnel changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.(5) Technology organization measures implementing analysis. It can increase experience for future establishment and implementation of technical organization projects.(6) Other direct costs analysis. Focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction.2. The shortcomings of cost-control methodsAt present, domestic construction projects cost-control methods have played a significant role for Chinese construction industry and construction enterprises to reduce cost and gain sustainable development. However, we should be aware that these methods exist some shortcomings as follows:2.1 Lack of systemization.Presently, the cost control of construction enterprises is a simple control on cost. In fact, project cost control is closely related with project plans and progress, quality and safety. Therefore, cost control should include above-mentioned elements.2.2 Lack of real timeModern project management is increasingly tending real-time management and forward-looking management, paying more attention to "promptly identify and solve problems", emphasizing as much as possible to identify and solve problems before problems occur. The current control system is to control after problems occur, which can't avoid loss.In addition, current cost-control method is static. It can't monitor and reflect timely costs change, therefore, this method can't provide the support of decision-making for projects management under construction.2.3 Lack of error-checking and error-correcting mechanismThe current cost-control method is the single-class without error-checking and error-correcting mechanism. If mistakes occur in the future, we can't discover timely, or even impossible found. 2.4 Lack of compatibilityThere is lack of compatibility between project cost-control and project finance and corporate management system. The project budget is built on ration, but project financial item subjects are based on current financial general regulation. This is not consistent betweenmethods. Specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as UF, IBM. The software is not specifically for the development of construction enterprise, not reflecting the special nature of construction enterprises. However, the budget software is also not considered financial aspect. The lack of compatibility leads to void labor and low management efficiency. At the same time, it increases the probability of error information and error decision2.5 Limitation on notions and quality of personnelThese days, most of construction enterprises are faced with the shortage of qualified personnel during improving cost-control system. It is difficult to find a suitable person with budget and financial knowledge and practical experience in project management.3. Suggestions for improving domestic cost-control methodsFrom the view of enterprises and projects, project cost control is a system engineering. It needs standardization and systematization, closely related to many factors. If current domestic construction enterprises want to establish a practical and efficient cost control systems, the cost-control methods must be improved as follows:3.1 Establish systemic cost-control systemAccording to the specific situation of enterprises, company's cost-control guiding documents should be developed. Based on current fixed budget, enterprises develop work breakdown structure of specific conditions. And on these base, along with progress, quality and safety factors, cost control system will be established ultimately, including the establishment of project cost real-time control (the first class by full-time staff in the execution of project cost control, reporting cycle for one week or fortnight), project cost integrated control (the second class, by financial officers in the execution of projects, reporting cycle for fortnight or a month) and corporate cost control (the third class, by company's financial sector, reporting cycle for a month or a quarter). Such three class cost control system resolve the problems of real-time and error-correcting mechanism.3.2 Develop specific control processesAccording to enterprises' specific circumstances, we should formulate specific control processes, identify levels for controlling reporting periods, and arrange specific persons to monitor. Throughout reporting period, two kinds of data or information need to be collected: (1)the actual execution of data, including the actual time for beginning or end, and the actual cost.(2) the project scope, progress plan and budget change information. These changes may result from the clients or project teams, or from some unforeseen things such as natural disasters, labor strikes or key project team members to resign. These changes should be included in project plan and obtained the consent of customers, then new baseline plan need to establish. The scope, progress and budget of new plan may be different from initial plan.Above-discussed data or information must be timely collected, so that it can become the base to update project progress and budget. For example, if the project reporting period is a month, data and information should be collected at the end of month as far as possible, which can guarantee progress in the updated plan and budget.3.3 Improve project financial subjectBased on work breakdown structure, enpterpries should improve project financial subjects so that projects match with real-time cost control, company's financial and cost control systems, which can solve the compatibility between cost control and finance. At the same time, financial system and cost control system using the same data format, similar forms and data-sharing can improve effectively. In the short term, construction enterprise can transform the existing software and statements to achieve cost savings and reduce the impact of system transformation. In the long-term, enterprises can adopt suitable management software and build company's integrated management system.3.4 Balance precision control and cost controlWhen improving project control system, we should pay attention to balance precision control and cost control. Cost control is through the whole process of project. Under normal circumstances, enterprises can take a fixed period report. If new problems will be detected, then enterprises should increase the reporting frequency until problems are resolved.3.5 Train current staffEnterprises should gradually train the existing staff for the future reserves. In any system, human element is always the first one. No matter how perfect and advanced a management system is, and it ultimately relies on people.3.6 Identify core contentsThe core contents for cost control are team spirit, technology and work process consistency,standard management methods, foreseeing difficulties and contradictions, fostering a challenging work environment and continuing improvement.研究建筑施工企业的项目成本控制马克斯.怀德曼摘要：随着建筑市场的日趋成熟,建筑施工企业之间的竞争变得激烈。

工程造价专业毕业外文文献、中英对照中文翻译：工程造价专业毕业外文文献工程造价专业是一种重要的工程技术专业，主要负责工程投资的评估、选择和控制工程项目成本，以及项目质量、进度和安全。

因此，工程造价专业需要具备丰富的知识和技能，包括工程建设、经济学、管理学、数学、统计学等方面。

为了提高工程造价专业学生的综合能力，学习外文文献是不可或缺的步骤。

本文将介绍几篇与工程造价专业相关的外文文献，并提供中英文对照。

1）《The Role of Quantity Surveyors in Sustainable Construction》该文研究了数量调查师在可持续建筑中的作用，并深入探讨了数量调查师在项目的可持续性评估、营建阶段和运营阶段的角色和责任。

该文指出，数量调查师可以通过成本控制、资源利用、和材料选择等方面促进可持续建筑的发展，为未来可持续发展提供支持。

中文翻译：数量调查师在可持续建筑中的作用2）《Cost engineering》该文研究了造价工程的理论和实践，并提供了一系列工具和方法用于项目成本的控制和评估。

该文还深入探讨了工程造价和项目管理之间的关系，并提供了一些实用的案例研究来说明造价工程的实际应用。

中文翻译：造价工程3）《Construction cost management: learning from case studies》该文通过案例分析的方式来探讨建筑项目成本管理的实践。

该文提供了多个案例研究，旨在向读者展示如何运用不同的方法来控制和评估项目成本，并阐述了思考成本问题时需要考虑的多个因素。

中文翻译：建筑项目成本管理：案例学习4）《Project Cost Estimation and Control: A Practical Guide to Construction Management》该书是一本实用指南，详细介绍了在工程起始阶段进行项目成本估算的方法和技巧，以及如何在项目执行阶段进行成本控制。