淺析目標成本法在房地產(chǎn)企業(yè)成本管理中的應用外文翻譯

1、外文文獻翻譯2017 屆譯文： TARGET COSTING AS A TECHNIQUEOF COST MANAGEMENT學生姓名 劉珊珊 劉珊珊 學 號 13062215 13062215 院 系 經(jīng)濟與管理學院 經(jīng)濟與管理學院 專 業(yè) 會計 會計 132 32

2、 指導教師 吳大紅 吳大紅 完成日期 2016 2016 年 11 11 月 20 20 日 TARGET COSTING AS A TECHNIQUE OF COST MANAGEMENTeffectiveness. Clients have no impact on determining type of productive processes, the processe

3、s aren’t designed on basis of clients requests and the expected profit is computed based on the managers desire and his standards. Therefore, with regards to the fact that both cost and profit are affected by manage

4、ment performance, selling price is considered a dependant variable based on the above mentioned factors and an output of this system. The given system can minimize in Fluency on rivals and it hasn’t needed flex

5、ibility. In target costing systems, the price is considered an independent variable. The market price is determined based upon marketing research and through introducing features, functions and product quality, and

6、 through bringing forward the product perfectly. At the subordinate phase, the management represents his favorite profit based on pre – determined standards and objects for each product, afterwards, the inventorial cos

7、ts caused target costs or authorized costs will be obtained. The market is regarded the starting point and the stage of product designing is considered the ending point for target costing.Ke y principles of targe

8、t costing: The key principles are: 1. Price, base, cost driver, and it’s computation: Target costing system determines the cost goal based on estimating product price on a competitive market and also the rate of the

9、expected profit, and subtracting these two amounts by each other. Namely, this estimates the authorized cost limit based on market price in order to achieve a certain profit. In other words it is stated as: C= P –

10、 e Cost, p is the price on competitive market and e is the target profit Where c is target profit. 2. Concentrating on clients: Client’s needs for quality, cost and time are combined altogether pin order for product an

11、d process decisions, they make cost estimating and analyzing possible. Note: Features of the product and its functional advances will be fruitful if: a) client expectations are satisfied. b) client is eager to

12、 pay the cost. c) they add on market share or sale rate. 3. Focus on designing: The system regards designing the products and processes as a key tool for cost management. At the supposed system, much more time is spen

13、t on designing phase and saving time when introducing to the market. This has been conducted through omitting time – consuming and cost – bearing changes. The four secondary principle influence on this viewpoi

14、nt are: a) Costs are managed and controlled previously, i – e, they are prevented before they occur. b) the given system ought to lead to engineers participation in the field of costs effect on a product, the process

15、and the designing technology. c) Target costing should end in taking part whole company’s technical units on investigation designing.d) simultaneous encouraging of engineering is the very products and procedures

16、and it will be declined when applying genetic cost and designing procedure for solving quickly the problems.Participating the technical units Target costing is organized through many groups including productive a

17、nd procedure teams which their members are of designing units, productive engineering, product, sale and marketing, supplying materials, cost accounting, services and supporting portions along with extra – organization