外文翻譯---關于美國跨國公司的成本管理

1、<p>　　From:Rohde. Accounting Information Systems[J]. International Journal ,2008. 40–68</p><p>　　Management on the cost of US multinational Abstract</p><p>　　U.S

2、. multinational companies manage their internal costs very seriously. The main purpose of cost management is to different industries, different regions of strict comparison and control costs in order to facilitate intern

3、al funds, the reasonable transfer of equipment, minimizing costs, maximizing global profits. </p><p>　　Keywords: multinational corporations, cost management, methods </p><p>　　1．the cost of mana

4、gement of the subsidiary </p><p>　　To obtain the status of cost management within the subsidiary information subsidiary of U.S. multinational corporations to submit the general requirements for differen

5、t times and different content report content and format of these reports by the U.S. headquarters of a unified basis. U.S. multinational companies generally have their own systems and requirements E-MALL calendar, the ke

6、y employees have their own E-MAILL address, the U.S. headquarters of all employees based on the calendar and addr</p><p>　　The subsidiaries of transnational corporations on the global cost of management is c

7、arried out through the following ways: </p><p>　　(1) the company has its own variety of products developed within the standard cost, the cost of a subsidiary in strict accordance with the implementation

8、of this standard, for each subsidiary the resources, human and environmental difference in the differences, all included in other cost accounting, In a monthly report on the date specified by the actual reported to the c

9、ompany. </p><p>　　(2) For details of the cost of the internal situation in subsidiaries, the company is required by the uniform format for reporting, the various projects listed in the report is mainly to

10、 facilitate the head of different industries, different regions compared to the head office decision in which countries or regions should increase investment, which should reduce the capital investment in order to achiev

11、e a reasonable transfer. The unified format is called the factory management reports. </p><p>　　(3) To promote the subsidiaries around the world reduce cost, the Corporation requested to reduce the cost s

12、ubsidiary of the situation and report preparation, reduce the cost of the report referred to the report. Report on the costs of the multinational companies attach great importance to require the subsidiary must be report

13、ed within the stipulated period, the cost of lower status, will directly affect the subsidiary's profit or loss situation. Report on cost reduction, headquarters staff for </p><p>　　2．The report of cost

14、reduction 2.1 The purpose of the report cost reduction </p><p>　　(1) Reduce the cost of all items (productivity, external resources, the purchase price difference, rationalization proposals) has a comp

15、rehensive listing. To enable the subsidiary to provide more accurate financial reporting, detailed, easy to understand.</p><p>　　(2) Subsidiaries may reduce the cost of the project ideas and factories around

16、 the world, all product lines, product groups learn with, to achieve global sharing. </p><p>　　(3) To reduce the cost report as a high-level management tools, clearly indicate who is in charge of the proje

17、ct, responsible for the content of the project and what each time. That is specified: WHAT, WHO, WHEN. </p><p>　　(4) Of the global factories, plants and their branches, the headquarters of the procurement

18、management of work between departments is minimized. </p><p>　　2.2 The contents of the report </p><p>　　(1) Plant Code: means all subsidiaries of the multinational corporations in accordance

19、 with the coding region. English is generally short. For example, enterprises in the United States: Cheraw-CH, the European factory: Mosley Stone-MS and so on. </p><p>　　(2) Item number: is the number of al

20、l cost reduction programs, the first few letters is the industry shorthand for the future as the three figures to 001,002, for example: TER99001, TSB99001, TNB99001 and so on. </p><p>　　(3) Sub-item number:

21、 refers to the same sub-items under the item number, especially those different items in the income statement, usually A, B, C to represent. </p><p>　　(4) Conservation means: refers to the savings ob

22、tained from the following ways: purchasing (and negotiation suppliers or new suppliers, reducing conditions, to achieve the purpose); economic (market price changes, such as raw materials, packaging materials, timber); O

23、utsourcing (past their high production costs, cost savings are purchased); productivity (improvement, loss reduction, methods and improvement of productivity); design (product appearance, process improvement); rationaliz

24、ation (plant</p><p>　　(5) Production line coding. The project refers to products which reduce the production line, production line of code can be used more precisely to reduce the project description. </

25、p><p>　　(6) Project Manager: means the person in charge of this project.</p><p>　　(7) Start time: After the implementation of this project means the actual amount of savings the month. If the amoun

26、t of savings did not materialize, this time of the month the amount is expected to achieve savings. </p><p>　　(8) Actual savings in 1998 amount: This amount is lower in cost savings reported in the year 199

27、8 amount.</p><p>　　(9) The amount of savings in 1999: 1999 refers to the amount of actual savings amount and projected savings.</p><p>　　(10) The amount of savings expected in 2000: that in 2000

28、 is expected to save the amount.</p><p>　　(11)Total amount of savings: means 1998,1999,2000, three years the total amount of savings. </p><p>　　3．Erence cost management</p><p>　　Thr

29、ough the above costs to the United States in a multinational management and internal reporting requirements of the various cost management report describes, the U.S. multinational company's internal cost management i

30、s very strict and necessary. Throughout the major U.S. multinationals, all well known, powerful, and most of its stringent cost management, detailed and well known. Furthermore, only strengthen the internal cost manageme

31、nt, reduce costs internal friction, to the fierce competition</p><p>　　Our internal cost management on the current situation, in addition to the cost of management Hangang across the country, the other on th

32、is small study, reported less disclosure to say that this is our regret that the accounting profession and the business community , It should be noted, as China's economic development and further integration with the

33、 international economy, international advanced management experience of large companies is worth learning to learn. Want this on U.S. multinational </p><p>　　關于美國跨國公司的成本管理</p><p><b>　　摘 要

34、</b></p><p>　　美國跨國公司對其內(nèi)部的成本管理非常重視。進行成本管理的目的主要是對不同行業(yè)、不同地區(qū)的成本進行嚴格比較和控制，以便于進行公司內(nèi)部資金、設備的合理轉移，盡可能降低成本，實現(xiàn)全球利潤最大化。</p><p>　　關鍵字：跨國公司、成本管理、方式</p><p>　　1．對子公司的成本管理</p><p>

35、　　為獲取各子公司內(nèi)部成本管理狀況的信息，美國跨國公司一般要求各子公司提交不同時期、不同內(nèi)容的報告，這些報告的內(nèi)容和格式由美國總部統(tǒng)一制定。美國跨國公司一般有自己的E－MALL系統(tǒng)和規(guī)定日歷，各主要雇員有自己的E－MAILL地址，美國總部根據(jù)日歷和各雇員地址進行數(shù)據(jù)傳輸，要求各子公司準時提交報告。</p><p>　　該跨國公司對全球子公司的成本管理是通過如下方式進行的：</p><p>

36、　?。?）該公司有自己內(nèi)部制定的各種產(chǎn)品的標準成本，各子公司嚴格按照此標準成本執(zhí)行，對于各子公司由于資源、人力、環(huán)境不同而產(chǎn)生的差異，全部計入其他成本核算，并每月在規(guī)定的日期通過實際報告呈報給公司。</p><p>　　（2）對于各子公司內(nèi)部的詳細成本情況，總公司要求按統(tǒng)一的格式進行報告，報告中所列的各種項目主要是為了便于總公司對不同行業(yè)、不同地區(qū)進行比較，以使總公司決策在哪些國家或地區(qū)應加大投資，哪些應減少投資

37、以實現(xiàn)資本的合理轉移。這個統(tǒng)一的格式稱之為工廠管理報告。</p><p>　?。?）為了促使全球各子公司降低成本，總公司要求各子公司編制并報告成本降低情況，該報告稱之為成本降低報告。該跨國公司對成本降低報告非常重視，要求各子公司必須在規(guī)定的日期內(nèi)呈報，成本降低的狀況如何，將直接影響到子公司的損益狀況。對成本降低報告，美國總部有專人負責，并且對成本降低的成果要求各子公司在損益表和資產(chǎn)負債表內(nèi)的適當項目中反映，在提交

38、的季報、年報中也要詳細分析，以實現(xiàn)季與季之間，年與年之間的比較。</p><p><b>　　2．成本降低報告</b></p><p>　　2.1成本降低報告的目的</p><p>　?。?）對所有成本降低項目（生產(chǎn)率、外來資源、購買價格差異、合理化建議）有一個綜合列示。使各子公司提供的財務報告更為準確、詳實、易于理解?！　?

39、 </p><p>　?。?）子公司的成本降低設想和項目可由全球各工廠、各產(chǎn)品線、產(chǎn)品組借鑒采用，實現(xiàn)全球共享。</p><p>　　（3）把成本降低報告作為高水平的管理手段，明確指明是誰在負責該項目，負責該項目的內(nèi)容及時間各是什么。即指明：WHAT、WHO、WHEN.</p><p>　?。?）使全球各工廠、工廠的各分公司、總部采購部門之間管理性的

40、工作最小化。</p><p><b>　　2.2 報告的內(nèi)容</b></p><p>　　（1）工廠編碼：指對該跨國公司的所有子公司按照地區(qū)進行的編碼。一般為英文簡寫。如，在美國的企業(yè)有：Cheraw-CH，歐洲的工廠有： Mosley Stone-MS等。</p><p>　?。?）項目編號：是對所有成本降低項目的編號，前

41、幾位英文字母是行業(yè)的簡寫，以后為三位數(shù)字：001、002，例如：TER99001，TSB99001，TNB99001等。</p><p>　　（3）分項目編號：指在同一項目下的各分項目的編號，尤其是指那些在損益表不同項目，通常以A，B，C來表示。</p><p>　　（4）項目摘要：對該項目的簡要說明，使對此項目不熟悉的人易于明白。</p><p>　?。?）節(jié)約途

42、徑：指從以下途徑得到節(jié)約：采購（和供應者或新的供應者協(xié)商，降低條件，達到目的）；經(jīng)濟（市場價格的變動，如在原材料、包裝材料、木材方面）；外購（過去自己生產(chǎn)成本高，現(xiàn)購買可節(jié)約成本）；生產(chǎn)率（改善、損耗降低、方法改進等提高生產(chǎn)率）；設計（產(chǎn)品外觀、工藝過程的改進）；合理化（工廠合理化建議的節(jié)約）；其他。</p><p>　?。?）生產(chǎn)線編碼。指該降低項目在產(chǎn)品的哪條生產(chǎn)線上，使用生產(chǎn)線編碼可以更確切地對降低項目進行

43、描述。</p><p>　?。?）項目主管：指對此項目負責的主管人員。</p><p>　?。?）開始時間：指此項目執(zhí)行后實際實現(xiàn)節(jié)約額的月份。如果節(jié)約額沒有實現(xiàn)，此時間為預計實現(xiàn)節(jié)約額的月份。</p><p>　?。?）1998年實際節(jié)約額：此金額是指在成本降低報告中1998年全年節(jié)約額。</p><p>　?。?0）1999年節(jié)約額：指1

44、999年實際節(jié)約額和預計節(jié)約額。</p><p>　?。?1）2000年預計節(jié)約額：指預計在2000年將要節(jié)約的金額。</p><p>　?。?2）年節(jié)約金額總計：指1998，1999，2000，三年節(jié)約額的合計。</p><p><b>　　3．成本管理的借鑒</b></p><p>　　通過以上對美國某跨國公司內(nèi)部成

45、本管理方式和要求呈報的各類成本管理報告介紹來看，美國跨國公司對公司內(nèi)部的成本管理是非常嚴格和必要的?？v觀美國各大跨國公司，凡是名氣、有實力的，大都以其成本管理嚴格、細致而著稱。再者，唯有加強內(nèi)部成本管理，降低成本內(nèi)耗，才能在激烈的競爭中得以生存。這對于我國目前正在進行的公司化、集團化，具有極強的借鑒意義。</p><p>　　我國關于公司內(nèi)部成本管理的現(xiàn)狀來看，除邯鋼的成本管理方法在全國推廣外，其他對此研究的很少