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1、 Reference for business,Encyclopedia of Business.2nd ed,Cos Des Cost control Roger J. Binder Abstract Cost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency

2、 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 es

3、sentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entitys resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented

4、. It also standardizes the quality and 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

5、；Applications；Control reports； Standards；Strategic Cost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of

6、 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

7、 taking the form of corporate restructuring, divestment of 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 i

8、n 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 b

9、enefits. 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 tac

10、tics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeams competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeams board fired Dunlap, having lost confidence in his "one-trick" approach to management. COST CO

11、NTROL APPLICATIONS A 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

12、 people in the operations of the business according to pre-established goals and objectives. Managements guidance takes two forms of control: (1) the management and supervision of behavior, and (2) the evaluation of performance. Behavioral management deals with the attitudes and actions of employe

13、es. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accountings control function. On the other hand, performance evaluation measures outcomes of employees actions by comparing the actual results of business outcom

14、es to predetermined standards of success. 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. Th

15、e 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 inco

16、rporates into the new plan the lessons learned from its evaluation of current operations. Control refers to managements effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planning re

17、fers to the way that management plans and wants people to perform, while control refers 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 cent

18、ers 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 centers r

19、epresent 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.

20、Cost centers are 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 centers accept responsibility for both revenue and expenses. For examp

21、le, 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 to design control repo

22、rts 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 estab

23、lishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization. CONTROL REPORTS Control reports are informational reports that tell management about an entitys activities. Management requests control reports only for intern

24、al 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 s

25、tatement, 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 infor

26、mation by focusing managements attention on those items in which actual performance significantly differs from the standard. 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 rep

27、ort to encompass a period in which management can take useful remedial action. In addition, accounting disseminates 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 object

28、ives 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

29、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 managements performance and its operations is cost control. STANDARDS For cost control purposes, a bu

30、dget 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

31、 and quality of products demanded. An examination of the details of the budget calculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast. The details also reveal that management expects operations to produce the required a

32、mount of units within a certain cost range. Management bases its expectations and projections on the best historical and current information, as well as its best business judgment. THE ROLE OF ACCOUNTING Accounting plays a key role in all planning and control. It does this in four key areas: (1)

33、 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 boo

34、king 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 a

35、nd practices. STRATEGIC COST CONTROL 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 b

36、e viable targets for cost-cutting measures. For instance, in mass layoffs, the company may lose a significant share of its human capital by 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 identif

37、y 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 mate

38、rials 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

39、 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 c

40、orporate 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

41、 cost management strategies. References： [1] Anthony, Robert N., and Vijay Govindarajan. Management Control Systems. Chicago: Irwin, 1997. [2] Cooper, Robin, and Robert S. Kaplan. The Design of Cost Management Systems. Upper Saddle River, NJ: Prentice Hall, 1998. [3 ] Cooper, Robin, and Regin

42、e Slagmulder. "Micro-Profit Centers." Management Accounting, June 1998. [4] Hamilton, Martha M. "Whos Chainsawed Now? Dunlap Out as Sunbeams Losses Mount." Washington Post, 16 June 1998. Rotch, William, et al. Cases in Management Accounting and Control Systems. 3rd ed. Englewood Cliffs, NJ: Prenti

43、ce Hall, 1995. [5] Shank, John K., and Vijay Govindarajan. Strategic Cost Management. New York: Free Press, 1993. Reference for business,Encyclopedia of Business.2nd ed,Cos Des 成本控制 摘要 Control of the business

44、entity, then, is essentially a managerial and supervisory function.企業(yè)實體的控制，本質(zhì)上是一種管理和監(jiān)督職能。 Control consists of those actions necessary to assure that the entitys resources and operations are focused on attaining established objectives, goals and plans.這些控制包括采取必要行動從而確保該實體的資源和運作計劃集中在實現(xiàn)既定目標和計劃上。 Control

45、, exercised continuously, flags potential problems so that crises may be prevented.不斷地行使控制，從而防止?jié)撛诘膯栴}，消除發(fā)生危機的可能。 It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance.控制同時也規(guī)范了輸出產(chǎn)出的質(zhì)量和數(shù)量，并提供給管理者關(guān)于員工的表現(xiàn)的客觀信息。Management compa

46、res actual performance to predetermined standards and takes action when necessary to correct variances from the standards.管理者通過比較員工的實際表現(xiàn)與預(yù)定的目標標準，并在必要時采取行動，根據(jù)標準糾正偏差。 成本控制，被稱為成本管理或成本遏制，成本控制是一個廣泛的集會計方法，管理技術(shù)通過降低成本、提高利潤，或至少限制成本的增長的活動。企業(yè)運用成本控制方法到具體產(chǎn)品生產(chǎn)領(lǐng)域，監(jiān)測、評價，并最終提高效率。例如部門，生產(chǎn)線，及內(nèi)部管理的操作過程。 企業(yè)應(yīng)用成本控制，制作控制

47、報告及時調(diào)整修改控制預(yù)算，在次基礎(chǔ)上制定成本標準和控制目標，在會計的作用下制定成本控制的戰(zhàn)略，實現(xiàn)成本控制戰(zhàn)略的廣泛共識。 關(guān)鍵詞：成本控制；應(yīng)用；控制報告；標準；戰(zhàn)略 第一章 成本控制概述 成本控制，被稱為成本管理或成本遏制，成本控制是一個廣泛的集會計方法，管理技術(shù)通過降低成本、提高利潤，或至少限制成本的增長的活動。企業(yè)運用成本控制方法到具體產(chǎn)品生產(chǎn)領(lǐng)域，監(jiān)測、評價，并最終提高效率。例如部門，生產(chǎn)線，及內(nèi)部管理的操作過程。 在20世紀90年代的成本控制，受到來自美國公司的首要關(guān)注。他們常常采取企業(yè)重組的形式、外圍設(shè)備的撤資活動、大規(guī)模裁員或外包等成本控制策略。這種成本控制戰(zhàn)略被

48、認為是需要保留或升壓企業(yè)利潤和維持或增加企業(yè)的競爭優(yōu)勢的戰(zhàn)略。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.其目的往往是獲得在一個特定行業(yè)的低生產(chǎn)成本，這將允許該公司在通常采用的單位銷售價格水平上比競爭對手獲得更大的利潤。 成本控制的一些支持

49、者認為，這種戰(zhàn)略的成本削減計劃必須細心策劃，因為不是所有的降低成本技術(shù)能夠創(chuàng)造出相同的利潤。在20世紀90年代后期，有一個明顯的例子：行政長官何俊仁j.鄧拉普，綽號“鏈鋸阿爾”， 因為他率領(lǐng)在公司深度削減成本，但未能恢復境況不佳的小家電制造商新光公司的盈利，鄧拉普解雇成千上萬的工人，拋售業(yè)務(wù)單位，但對新光的競爭地位或股價貢獻并不大。因此，1998年鄧拉普被新光公司的董事會解雇，他也失去了其“一招”策略的管理信心。 第二章 成本控制應(yīng)用 成本控制應(yīng)用是一個復雜的業(yè)務(wù)，要求密切的情報，以便為計劃未來，以控制目前的活動，并評估各業(yè)務(wù)分部的過往表現(xiàn)。經(jīng)理、員工以及相關(guān)的涉及業(yè)務(wù)部門，要想成功，

50、管理者必須按照指南活動事先建立目標。管理的指導采取兩種控制的形式:(1) 行為的管理和監(jiān)督(2)績效評估。 一方面行為管理處理的是雇員的態(tài)度和行動。而雇員行為最終影響目標的成功。行為管理涉及的一些問題和假設(shè)并不適用于會計的控制功能。另一方面，績效評估措施是通過比較預(yù)定成功的標準與雇員的實際結(jié)果。通過這種方式管理，加強優(yōu)勢，糾正弱點。 This process of evaluation and remedy is called cost control.這一補救措施的過程評價，被稱為成本控制。 Cost control is a continuous process that begins

51、 with the proposed annual budget.成本控制是一個從預(yù)算年度開始持續(xù)的過程。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.該預(yù)算有助于：（1）組織、協(xié)調(diào)生產(chǎn)和銷售、分銷、服務(wù)和管理（2）采取最大優(yōu)勢和可利用的機會。As the fi

52、scal 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.隨著時間的推移，財政、預(yù)算管理與實際結(jié)果比較，調(diào)整實施過程。 控制指管理層的努力影響那些負責履行任務(wù)，導致成本的個體行動。管理是一個兩階段的過程：規(guī)劃是指管理計劃的方式，并希望人們來執(zhí)行，而控制是指受雇于這些計劃的程序，

53、以確定是否符合實際表現(xiàn)。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.通過預(yù)算程序及會計控制，管理整個公司

54、確立目標，明確了責任中心，確定責任中心，設(shè)計程序和標準的報告和評估的具體目標的過程。 一個分部的業(yè)務(wù)納入預(yù)算的組成部分或中心，在那里負責的一方發(fā)起和控制的行動。責任中心代表可適用組織單位，職能部門，分部。通常一個人單獨負責的責任中心行使實質(zhì)性的，如果不徹底，中心控制的人或在活動過程中，控制他們的活動的結(jié)果。成本中心有責任的僅為了費用，他們不創(chuàng)造收入。例子包括會計部門，人力資源部門，內(nèi)部服務(wù)和類似地區(qū)業(yè)務(wù)的提供。利潤中心承擔費用的收入和支出。例如，一個產(chǎn)品線或一個自主事業(yè)單位可能被視為利潤中心。如果利潤中心有它的自己的資產(chǎn)，它可能也被視為一個投資中心。因此，投資回報才能確定。The use o

55、f responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.該中心使用的責任使管理層設(shè)計控制報告，以查明責任，從而幫助規(guī)劃利潤。 A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of

56、 resources that a responsible party should use in achieving that level of activity.預(yù)算案還規(guī)定標準，以表明該單位一級的決策或活動預(yù)計從每個負責人，活動量的資源，應(yīng)該使用一個負責任的管理者來實現(xiàn)這一水平。 A budget establishes the responsibility center, delegates the concomitant responsibilities, and determines the decision points within an organization.建立一個預(yù)算

57、責任中心，代表們伴隨責任，并確定組織內(nèi)的決策點。 管理層的角色是一個員工活動未來的愿景所在公司的走向，它是如何到達那里，并為此作出明確的決定、協(xié)調(diào)和指導。 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; provi

58、ding and maintaining proper training, planning, and resources; and improving quality and results through evaluation and feedback.管理部門還通過發(fā)展監(jiān)督的程序，收集、記錄和評價、反饋。因此，有效控制管理人員的領(lǐng)導的結(jié)果，用個人魅力說服，并提供適當?shù)呐嘤枺?guī)劃人力資源，以及通過提高質(zhì)量和效果評價和反饋來實現(xiàn)預(yù)算目標。 第三章 控制報告 控制的調(diào)查報告可以向管理者反饋信息。應(yīng)用于控制的管理調(diào)查報告僅為了內(nèi)部的使用。因此，會計部門可以開發(fā)定制自己的調(diào)查報告格式。這種

59、表格旨在檢測財務(wù)信息。此外，管理層也參考調(diào)查控制報告的編制例如損益表、資金表、綜合經(jīng)濟外部報告。 控制的的調(diào)查報告需要提供一個充足信息量以便管理人員確定從原來預(yù)算差異尋找原因。一個良好的控制報告突出控制標準與管理者集中管理項目的重大信息明顯的不同之處。 Because key success factors shift in type and number, accounting revises control reports when necessary.因為關(guān)鍵的成功因素在類型和數(shù)量變化，必要時修正控制。 Accounting also varies the control perio

60、d covered by the control report to encompass a period in which management can take useful remedial action.會計的控制也有所不同期間的報告涵蓋了控制，包括一個時期，管理層可以采取有效的補救措施。In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report

61、.此外，會計報告適時地控制管理中給予充分的時間在采取行動之前印發(fā)下一次報告。 管理者按照預(yù)算目標有效的實施管理，實現(xiàn)目標。管理者會成功的使利潤持續(xù)超過費用。在應(yīng)用下面的簡單公式，管理人員特別是那些實際操作的管理者會發(fā)現(xiàn)在控制成本上付出的努力遠遠大于單純的關(guān)注利潤。 他們不能預(yù)測實際銷售的時間和量，但他們可以決定他們的資源利用率最大，他們來控制影響成本。成本控制也是考核和評價管理層業(yè)績的重要指標。 第四章 標準 出于成本控制的目的，預(yù)算規(guī)定了成本標準。由于管理結(jié)構(gòu)的預(yù)算，它勾畫出一個路線圖，指導其工作。 It states a number of assumptions about

62、 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.它指出一個動態(tài)數(shù)字對市場的假設(shè)，關(guān)系和相互作用之間的經(jīng)濟，迫使其銷售能力，以及它是否能夠提供適當?shù)臄?shù)量和產(chǎn)品質(zhì)量的要求。 檢驗過的預(yù)算An examination of the details of the budget ca

63、lculations and assumptions indicates that management expects the sales force to spend only so much in pursuit of the sales forecast.的計算和假設(shè)的細節(jié)表明，管理層預(yù)期銷售人員的花費只有銷售預(yù)測這么多。 The details also reveal that management expects operations to produce the required amount of units within a certain cost range.該細節(jié)也表明

64、，管理層預(yù)計，生產(chǎn)經(jīng)營成本范圍也在既定的范圍水平內(nèi)。 Management bases its expectations and projections on the best historical and current information, as well as its best business judgment.管理者要基于預(yù)期目標、歷史最好記錄水平和當前信息的期望以及最好的商業(yè)判斷作出預(yù)算與控制目標。 第五章 會計的作用 Accounting plays a key role in all planning and control.會計扮演一個在所有規(guī)劃和控制的關(guān)鍵作用。

65、 It does this in four key areas: (1) data collection, (2) data analysis, (3) budget control and administration, and (4) consolidation and review.它這四個關(guān)鍵領(lǐng)域是：（1）數(shù)據(jù)收集（2）數(shù)據(jù)分析（3）預(yù)算控制和管理（4）鞏固和審查。BUDGET AND CONTROL ADMINISTRATION.預(yù)算和控制管理The accountants play a key role in designing and securing support for t

66、he procedural aspects of the planning process.會計師發(fā)揮了關(guān)鍵作用，在規(guī)劃過程設(shè)計和程序方面的保障支持。 In addition, they design and distribute forms for the collection and booking of detailed data on all aspects of the business.此外，他們還設(shè)計和銷售業(yè)務(wù)的形式收集和預(yù)訂的所有方面的詳細數(shù)據(jù)。CONSOLIDATION AND REVIEW.整理和審查中Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements.雖然經(jīng)營管理人員規(guī)劃的主要責任，會計編制和協(xié)調(diào)的元素。 Accountants subject proposed budgets to feasibility and profitability analys