外文翻譯-全新成本管理模式

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英文原文New cost management modelEditor : studa20 Author : GE novel Source : Chinese papers download center Date : 2006-10-14 Abstractstrategic cost management to adapt to changes in the external environment for enterprise management of a new cost control methods, It cost management and strategic management, cost management is an innovative and contemporary development. This article on the background and characteristics of strategic cost management. Handan Iron and Steel Group on cost management on the successful experience of China's strategic cost management, our hope is to the benefit innovative cost management. Key words : competitive edge strategic ; cost management; application Introduction Along with the accelerated pace of technological progress and economic integration, intensified global competition in the market. To effectively respond to internal and external dynamic environment and foster long-term competitive advantage. Enterprises must look at issues from a strategic perspective on the management of all subsystems. Regardless of cost-leadership strategy, product differentiation strategy or objective gathering strategy is to lower the cost of its essence. Cost Management System is the basic orientation provided cost information for managers. These managers use the information to help decision-making. But as a business operating environment of rapid changes in technology and customer expectations, there is a growing perception that internal production operations to emphasize the traditional basis of the value of spending time alone importance to the field of cost control management system is far from being able to meet the demands of cost information on the strategic management of the environment, timely strategic significance of the traditional cost management system and improved the function of the theoretical development has become the key competition. 1 strategic cost management characteristics strategic cost management is a strategic management and cost management in the new competitive environment of the organic integration of the product Its essence is to be placed in the strategic management of the extensive cost management space. From a strategic perspective on the cost behavior and cost structure for analysis and decision-making for enterprise management services to help create competitive advantage. Compared with the traditional cost management systems, strategic cost management system has its own features : 1.1 strategic cost management objectives for the real-time control is not confined solely to the cost of doing business, but from a strategic height. focus on the long-term planning, the emphasis is on building a competitive advantage, competitive and forward-looking. The so-called “l(fā)ook at the high points of further“ strategic cost management is not only to lower the cost of stress and short-term profit maximization. but from the perspective of structure and enhance our competitive edge, focusing on cost-competitive behavior of enterprises and help policy makers forecast, cost control activities, the best policy options to promote strategic management goal. 1.2 enterprises of strategic cost management system and external environmental changes, with the flexible management features. Strategic Cost Management breakthrough in the past only the importance of internal management operations cost the ills affecting attention Cost competitiveness of the five factors, attention to the changes in the external environment and enterprise supply chain life cycle changes and make timely adjustments and modifications. Enterprises in various stages of growth, cost management and is expected to achieve a key goal will be different, It is from this level of strategic cost management, in the embryonic stage products, the period of development and maturity, and decline. different cost management. 1.3 strategic cost management system will not only pay attention to the cost information of a comprehensive cost management and cultural diversity of the mold. And the previous management systems, strategic cost management is the importance of internal product information collection and analysis to understand the government, financial agencies and suppliers, competitors, such as the impact on future costs; providing historical cost information, but also to provide immediate information to predict the future. More importantly, the importance of strategic cost management system for mold cost management culture and raise the awareness of all staff costs. create a good atmosphere for cost savings, so that the implementation of the strategy and strategic cost management objectives. The basic idea of strategic cost management are shown on page (Note : According to Porter's five competitive factors combined with the contents of this potential entrants and substitutes will threaten competitors combined factors) 2 implementation of strategic cost management and practical significance strategic cost management as a supplement to the traditional cost management and development. As a new theory and method system, vigorously develop the socialist market economy, promote the comprehensive reform today, its implementation is important.2.1 specific features : the formation of strategic cost management and development of a modern market economy is the inevitable result. Cost is deciding whether products or services in competition occupies the number of shares and share a key factor and the impact on costs is the core strategy of cost, rather than the traditional operating costs. Strategic cost management limitations of traditional cost management to keep costs in the production and operation of the research level, shifted the focus shifted to the impact on the enterprise's core competitiveness of the value chain broader areas of research, such as the production association, Procurement related technologies related to the costs associated competitor analysis, it is beneficial for cost projections correct decisions, thus correct choice for the operational strategy, correctly handle the relationship between the development and strengthening cost management, improving overall efficiency. 2.2 strategic cost management is a strategic tool for development and operation of enterprises. On the strategic cost management system from the perspective of management, management focus on internal and external environment, enables companies into consideration the long-term interests of the enterprises and their own situation, to reduce the adverse impact on the environment. sharpen their competitiveness and achieve the strategic objectives of the development. 2.3 strategic cost management contributed to the updating of the concept of cost management and cost management culture mold. In traditional cost management, cost management objectives are summed up in order to lower costs, Cost management will be the focus of excessive accumulation in the costs, in the course of implementation, cost management measures that could trigger the implementation of the strategic options and the conflict between From a strategic perspective to understand therefore costStrategic cost management, cost management, the emphasis should not merely to lower the cost of short-term profits and the realization and for the overall business management services; should not rely solely on the coordination and control of a particular sector. but should rely on the participation of all employees, the cost of all workers and foster a sense of the work always pay attention to cost savings. 3 in the practical application of strategic cost management The early 1990s, Handan Iron and Steel Group has taken the lead in China to implement the strategic cost management and the huge success of this wave around the country to study the experiences of Handan Steel. Handan Iron and Steel Group to “mock market, the cost rejected“ management methods, greatly improving the efficiency of production and made a net profit of one billion yuan of economic returns.The basic idea is mainly embodied in the following four aspects : 3.1 simulation market accounting. This is the use of strategic cost management thinking on the most prominent areas. The basic idea is to : changes in the market as the basis for dynamic adjustments. First, to conduct a market survey forecast that full consideration of energy, freight and other providers of information Kanjie capacity, carried over from the costs of raw materials started to gradually step-by-step method projections on the part of a larger difference between the market price adjustment; Then, the target cost and target cost decomposition. Specifically : ensuring access to a target profit margin. Potential market forecasts and enterprises to determine the cost, and then make it through the target cost decomposition and refinement, achieve self-control. Decomposition of the target cost, from the plant to secondary branch, the workshop Section positions, individual departments will link up formed in the plant down to every level, bottom-up approach to gradually ensure that the cross-cutting network management costs of the pyramid. In other words, cost management is no longer focus solely on short-term goals and internal operational. but from a strategic point of view, cost management and other vendors to link changes in the external environment, intergovernmental coordination and cooperation in various sectors, rely on the staff for cost control 3.2 cost veto. Reject the so-called “fail to fulfill cost index, even though other indicators completed its best month bonus rejected as a whole. Continuous fail to fulfill cost index, also rejected internal promotion. “Cost management is to be strictly linked with the performance evaluation and incentive mechanisms. target cost for standard activities. Regarding performance evaluation, the Handan Iron and Steel Plant to prevent secondary cost-sharing in all varieties arbitrary, artificial regulation, Plant different varieties formulated and adopted by the assigned unit cost index, the total cost by evaluating ways to avoid strict examination system to the authenticity of the cost impact. Handan Iron and Steel evaluation of the performance standard, not only to achieve cost targets or as a standard, amendments or additions to the relevant indicators also used as an evaluation criterion, reflects the changes in the strategic management thinking.The same is true of incentive mechanisms, in addition to handsome heavy penalties, the Handan Iron and Steel Group has also adopted a flexible mode of operation to motivate staff. If the “introduction of a monthly assessment total, the bonuses rejected the month, not only discouraged, next month to continue efforts to achieve this aim. The bonus can also pay 80% of veto. “ From a practical effect, Handan Iron and Steel incentive played a significant role. This shows that in the market economy, enterprises set up an effective incentive mechanism is to break the “egalitarian“ an important move so revitalized. It is the effective implementation of such a mechanism, only to awaken the potential of creativity and enterprise cost management staff. 3.3 technological transformation limits on the use of design thinking “BR“ design limit “is“ simulation market accounting. cost veto “in the strategic thinking of the cost of the application of innovation and technology management. From a strategic perspective, a key factor in the level of product cost is not the production stage, and the research design stage. Handan Iron and Steel Design limits on the technological transformation of the transformation model, namely : planning department under the Investment Management Division of fixed specialized technical staff, what type of equipment needs upgrading projects, What price the first technical equipment are calculated after a market research investment limits, and then turn to the design department, the departments involved to ensure design quality depth on the premise that fixed by the design. In fact, the Handan Iron and Steel 6-7 billion in the year than counterparts to save tens of millions of peasants. One of the biggest conservation project is thin brick casting down, compared with the industry to save 8-9 billion. 中文譯文全新成本管理模式摘要戰(zhàn)略成本管理是為適應(yīng)企業(yè)管理外部環(huán)境的變化而產(chǎn)生的一種新的成本管理方法，它將成本管理和戰(zhàn)略管理相結(jié)合，是適應(yīng)當(dāng)代社會發(fā)展的一種創(chuàng)新。這篇文章從戰(zhàn)略成本管理的背景及特點出發(fā)，闡述了中國邯鋼集團(tuán)戰(zhàn)略成本管理的成功經(jīng)驗，希望我們的研究有利于中國企業(yè)成本管理模式的創(chuàng)新。關(guān)鍵詞：競爭優(yōu)勢、戰(zhàn)略成本管理、應(yīng)用簡介：技術(shù)飛速發(fā)展和經(jīng)濟(jì)一體化，加劇了全球市場的競爭。為了有效應(yīng)對內(nèi)部和外部動態(tài)環(huán)境的變化，并形成長遠(yuǎn)的競爭優(yōu)勢，企業(yè)必須從戰(zhàn)略管理的角度管理所有子系統(tǒng)。不論是成本領(lǐng)先戰(zhàn)略、產(chǎn)品差異化戰(zhàn)略，還是目標(biāo)集聚戰(zhàn)略，其最終目標(biāo)都是為了降低成本。成本管理體系的基本定位是：為管理者提供成本信息，幫助管理者利用這些信息有效地進(jìn)行決策。但是隨著企業(yè)技術(shù)和經(jīng)營環(huán)境的快速變化以及客戶期望值的提高，越來越多的人認(rèn)為以強調(diào)企業(yè)內(nèi)部生產(chǎn)經(jīng)營價值耗費為基礎(chǔ)僅重視該領(lǐng)域的成本控制的管理系統(tǒng)是遠(yuǎn)遠(yuǎn)不能滿足在戰(zhàn)略管理環(huán)境下對成本信息的要求，及時地對傳統(tǒng)的成本管理制度進(jìn)行戰(zhàn)略意義上的功能補充和完善發(fā)展已經(jīng)成為當(dāng)今理論界競相研究的重點。1 戰(zhàn)略成本管理的特點 戰(zhàn)略成本管理是戰(zhàn)略管理和成本管理在新的競爭環(huán)境下有機結(jié)合的產(chǎn)物，它的實質(zhì)就是將成本管理置身于戰(zhàn)略管理的廣泛空間，從戰(zhàn)略的角度對企業(yè)的成本行為和成本結(jié)構(gòu)進(jìn)行分析，并為形成企業(yè)競爭優(yōu)勢而幫助企業(yè)管理者進(jìn)行決策。與傳統(tǒng)的成本管理系統(tǒng)相比，戰(zhàn)略成本管理系統(tǒng)有其自身的一些特征：1.1 戰(zhàn)略成本管理的目標(biāo)不再僅僅是企業(yè)成本的實時控制，而是從戰(zhàn)略的高度出發(fā)，集中于企業(yè)長期規(guī)劃，強調(diào)企業(yè)競爭優(yōu)勢的構(gòu)建，具有競爭性和前瞻性。所謂的“ 站的高看的遠(yuǎn) ”，戰(zhàn)略成本管理不僅強調(diào)降低成本和短期利潤的最大化，而是從構(gòu)造和提高競爭優(yōu)勢的角度出發(fā)，集中關(guān)注企業(yè)的成本競爭行為，幫助決策者預(yù)測、進(jìn)行成本控制行為，制定最佳決策方案以促進(jìn)戰(zhàn)略管理目標(biāo)的實現(xiàn)。1.2 企業(yè)戰(zhàn)略成本管理系統(tǒng)隨著內(nèi)外部環(huán)境的變化而改變，具有柔性管理的特點。戰(zhàn)略成本管理突破了過去的成本管理僅重視內(nèi)部經(jīng)營活動的弊端，注重影響企業(yè)成本競爭的五種因素，注重外部環(huán)境的改變和企業(yè)供應(yīng)鏈生命周期的改變，及時進(jìn)行調(diào)整和改變。企業(yè)在不同的成長階段，成本管理的期望目標(biāo)也會有所不同，它正是從這一層面出發(fā)，在產(chǎn)品的初創(chuàng)期、發(fā)展期和成熟期以及衰退期，有不同的成本管理方法。1.3 戰(zhàn)略成本管理系統(tǒng)不僅僅重視成本信息的復(fù)雜性和成本管理文化的塑造，還注重成本管理信息的多樣性。戰(zhàn)略成本管理系統(tǒng)既注重內(nèi)部生產(chǎn)信息搜集，又了解分析政府、金融機構(gòu)和供應(yīng)商、競爭者等等對未來成本的影響；不僅提供歷史成本信息，還提供及時信息以便預(yù)測未來。更重要的是，戰(zhàn)略成本管理系統(tǒng)重視塑造企業(yè)成本管理文化，提高全體員工的成本意識，創(chuàng)造一個節(jié)約成本的良好氛圍，以便于低成本戰(zhàn)略的實施和戰(zhàn)略成本管理目標(biāo)的實現(xiàn)。戰(zhàn)略成本管理的基本思想如下頁圖所示（注：按照 Porterde 的五種競爭因素的分析本文關(guān)于潛在進(jìn)入者和替代品威脅合并在競爭因素內(nèi)） 。2 實施戰(zhàn)略成本管理的現(xiàn)實意義戰(zhàn)略成本管理作為傳統(tǒng)成本管理的補充和發(fā)展，作為一種新的理論和方法系統(tǒng)，在大力發(fā)展社會主義市場經(jīng)濟(jì)，全面推進(jìn)企業(yè)改革的今天，其實施有重要的意義。具體表現(xiàn)在：2.1 戰(zhàn)略成本管理的形成和發(fā)展是現(xiàn)代市場經(jīng)濟(jì)競爭的不可避免的結(jié)果。成本是決定企業(yè)產(chǎn)品或服務(wù)在競爭中能否取得份額以及占有多少份額的關(guān)鍵因素，而影響成本的核心是企業(yè)的戰(zhàn)略成本，不是傳統(tǒng)的經(jīng)營成本。戰(zhàn)略成本管理突破了傳統(tǒng)的成本管理把成本局限在生產(chǎn)經(jīng)營層面上的研究，把重心轉(zhuǎn)移到對企業(yè)核心競爭力的價值鏈這一更廣泛領(lǐng)域的研究，如生產(chǎn)關(guān)聯(lián)、采購和技術(shù)關(guān)聯(lián)、涉及到競爭對手關(guān)聯(lián)中的成本分析等，有利于對企業(yè)成本的正確決策，從而正確選擇企業(yè)的經(jīng)營戰(zhàn)略，正確處理企業(yè)發(fā)展與加強成本管理的關(guān)系，提高企業(yè)整體經(jīng)濟(jì)效益。2.2 戰(zhàn)略成本管理是實現(xiàn)企業(yè)發(fā)展和經(jīng)營的策略工具。戰(zhàn)略成本管理系統(tǒng)從管理的角度探討，注重企業(yè)內(nèi)部和外部環(huán)境的變化，使企業(yè)從長遠(yuǎn)利益和自身狀況出發(fā)，減少環(huán)境方面對企業(yè)的不利影響，提升自身的競爭力，實現(xiàn)企業(yè)發(fā)展的戰(zhàn)略目標(biāo)。2.3 戰(zhàn)略成本管理有利于更新成本管理觀念和成本管理文化的塑造。在傳統(tǒng)的成本管理中，成本管理的的目標(biāo)歸納為降低成本，將成本管理的重點集中在過度積累的成本，在實施的過程中，成本管理的措施，可能會引發(fā)實施的戰(zhàn)略間選擇的沖突，因而必須從戰(zhàn)略的高度來認(rèn)識成本問題。戰(zhàn)略成本管理認(rèn)為，成本管理，不應(yīng)該只是強調(diào)成本的降低和短期利潤的實現(xiàn)，而必須為企業(yè)整體經(jīng)營管理服務(wù)；不應(yīng)單純依靠某一部門的協(xié)調(diào)和控制，而應(yīng)依靠所有員工的共同參與，樹立全體員工的成本意識，在工作時時刻注意節(jié)約成本。3 戰(zhàn)略成本管理在實際中的應(yīng)用在 20 世紀(jì) 90 年代初，邯鄲鋼鐵集團(tuán)率先在中國推行戰(zhàn)略成本管理方法并取得巨大成功，由此掀起全國學(xué)習(xí)邯鋼經(jīng)驗的浪潮。邯鄲鋼鐵集團(tuán)以“模擬市場，成本否決”的管理方法，大大提高了生產(chǎn)效率，并取得了純利潤 10 億人民幣的經(jīng)濟(jì)效益。其基本思想主要體現(xiàn)在以下四個方面：3.1 模擬市場核算。這是運用戰(zhàn)略成本管理思想最突出的的地方。其基本思路是：以市場變化為依據(jù)，進(jìn)行動態(tài)調(diào)整。首先進(jìn)行市場調(diào)查預(yù)測，充分考慮能源、運費及其他供應(yīng)商侃價能力等方面的信息，從原材料成本開始逐步推算，對與市場價格差額較大的部分進(jìn)行調(diào)整；然后，確定目標(biāo)成本和分解目標(biāo)成本。具體的做法是：在確保目標(biāo)利潤的前提下，通過潛在市場預(yù)測和企業(yè)內(nèi)部狀況確定成本，然后通過目標(biāo)成本分解使之細(xì)化，實現(xiàn)自我控制。在目標(biāo)分解中，從總廠到二級分廠、車間、工段、崗位、個人，將各個部門聯(lián)系起來，在全廠形成由上到下，由下而上逐級保證的縱橫交叉的金字塔式的成本管理網(wǎng)絡(luò)。換句話說，成本管理不再僅僅關(guān)注短期目標(biāo)和企業(yè)內(nèi)部經(jīng)營，而是從戰(zhàn)略角度出發(fā)，將成本管理和其他供應(yīng)商等外部環(huán)境變化聯(lián)系起來，在各個部門間進(jìn)行協(xié)調(diào)合作，依靠全體員工進(jìn)行成本控制。3.2 成本否決。拒絕所謂“未完成成本指標(biāo)，即使其他指標(biāo)都完成得很好，當(dāng)月獎金全部否決，連續(xù)未完成成本指標(biāo)，要拒絕內(nèi)部晉升。 ”成本管理要嚴(yán)格與業(yè)績評價和激勵機制掛鉤，促進(jìn)目標(biāo)成本達(dá)標(biāo)活動的進(jìn)行。關(guān)于業(yè)績評價，邯鄲鋼鐵集團(tuán)為了防止二級成本費用在各種品種間亂攤分，人為調(diào)控，總廠按照不同品種分別制定、下達(dá)單位成本指標(biāo)，按總成本進(jìn)行考核的方法，以避免嚴(yán)格考核制度影響成本的真實性。邯鋼的業(yè)績評價的標(biāo)準(zhǔn)，不僅以目標(biāo)成本是否實現(xiàn)為標(biāo)準(zhǔn)，還用相關(guān)修訂或補充的指標(biāo)作為評價標(biāo)準(zhǔn)，體現(xiàn)了動態(tài)變化的戰(zhàn)略管理思想。激勵機制也是一樣的，除了重獎重罰外，邯鋼還采用了靈活的經(jīng)營方式來激勵員工。如 “采用按月考核，累計 計算，當(dāng)月獎金否決了，只有不灰心，下月繼續(xù)努力， 完成目標(biāo)，否決的獎金還可以補發(fā) 80%”。 ”從實際的效果開看，邯鋼的激勵機制起到了重要的作用。這表明在市場經(jīng)濟(jì)條件下，企業(yè)建立有效的激勵機制是打破“平均主義”使企業(yè)煥發(fā)生機的一個重要舉措，正是這種機制的有效實行，喚醒了企業(yè)員工的潛在創(chuàng)造力和成本管理意識。3.3 技術(shù)改造上利用限額設(shè)計思想“限額設(shè)計”是“ 模擬市場核算，實行成本否決 ”的低成本戰(zhàn)略思想在管理技術(shù)上的應(yīng)用和創(chuàng)新。從戰(zhàn)略角度看，一個企業(yè)產(chǎn)品成本的高低關(guān)鍵因素不在生產(chǎn)階段，而在科研設(shè)計階段。邯鋼在技術(shù)改造上提出限額設(shè)計的改造模式，即：在策劃部門下設(shè)置投資管理專門的技術(shù)人員，負(fù)責(zé)改造項目需要什么型號的設(shè)備，什么價格的設(shè)備都先由技術(shù)人員經(jīng)過市場調(diào)研計算確定投資限額，然后叫交給設(shè)計部門，設(shè)計部門在保證設(shè)計質(zhì)量深度的前提下，滿足定額。事實上，邯鋼每年在 6-7 億的技術(shù)改造投資會比同行節(jié)約幾千萬，其中最大的節(jié)約項目是薄磚坯連鑄連扎工程，比同行業(yè)節(jié)約 8-9 億元。3.4 塑造成本管理文化邯鋼在成本管理過程中，重視塑造管理文化，注重所與員工的參與。換句話說，成本管理的目標(biāo)，其實只是將企業(yè)經(jīng)營管理、行為管理和全員參與管理等理念在實際中真正貫徹實施，使每個員工都可以當(dāng)家理財，有責(zé)任感，自覺地提高自身的成本意識，形成節(jié)約成本的良好習(xí)慣。綜上所述，邯鋼集團(tuán)的成功在一定程度上可以說是歸因于戰(zhàn)略成本管理的應(yīng)用，它將成本研究的重心從對企業(yè)內(nèi)部經(jīng)營的微觀層面轉(zhuǎn)移到了影響整體發(fā)展的市場上，根據(jù)市場需求，進(jìn)行成本改進(jìn)，并對成本責(zé)任細(xì)分，使職工的責(zé)、權(quán)、利有效結(jié)合，為實現(xiàn)目標(biāo)利潤及戰(zhàn)略成本管理的有效實行提供了可靠保障。當(dāng)然，邯鋼集團(tuán)只是眾多企業(yè)中的一個縮影，從戰(zhàn)略成本管理的初步試行到全面推廣，還有一大段的路要走，在此期間，難免會出現(xiàn)一些阻力和困難，如企業(yè)高層官僚思想的束縛，不愿放權(quán)或者不恰當(dāng)授權(quán)，使責(zé)任不能落實到人，出現(xiàn)缺位，另外組織結(jié)構(gòu)的臃腫和職能交叉也會使成本分解時出現(xiàn)權(quán)責(zé)不分，相互推卸現(xiàn)象，這些都需要我們在以后的發(fā)展過程中注意和防范，以利于中國企業(yè)的健康快速發(fā)展。