成本管理论文英文范文

2017-03-19

成本管理英文论文全文如下：

Discussion on how to strengthen the cost management of the highway

[Abstract] To improve the the highway management thesis "target =" _blank "> Cost management level, first to seriously carry out cost projections, planning level cost for a certain period and cost targets, comparative analysis of the various options to achieve cost targets, to make the most effective cost decisions. then cost decisions, prepare cost plans, and as a basis for cost control, enhance the day-to-day cost of the audit work, to discover and to overcome the loss of waste, establish and improve the cost-accounting system and the basic system, the strict implementation of the range of costs to strengthen the work of analysis and assessment of cost and fair evaluation of the various departments of the cost management performance, encourage enterprises to constantly improve cost management methods, and improve the overall level of enterprise cost management through high-speed The highway cost estimates, implementation of cost management systems, so as to effectively reduce costs, achieve cost targets.

[Keywords] highway, cost control, cost management.

And roads, highways unique modern communications, monitoring, charges, and rescue system facilities, efficient, safe, and economic characteristics of the construction investment is much greater than the ordinary road, huge repayment pressure. Therefore, the highway management must pay close attention to the real office continue to improve economic efficiency. Increase economic efficiency mainly two ways: a toll increase revenue and reduce costs. Increase toll revenue by increasing traffic volumes and increases in toll prices are influenced by the development of regional economic conditions and the external economic environment. Therefore, improve Expressway economic efficiency is the most effective approach is to strengthen cost management, and reduce costs.

First, changing concepts, improve cost management awareness.

Province highway management mode using managed separately from the balance of payments, that income is all turned over spending allocated by superiors planned this management mode, the employees will have the erroneous belief that the high and low cost with them income has little to do with the in-depth reform of our transportation system, highway management began to implement enterprise management mode, the level of economic efficiency of enterprises directly related to the employee's income, so in order to adapt to the need for reform, the staff must change our wrong concept of consciousness establish a new market concept, cost concept and effective concept, improve cost management awareness.

Second, the implementation of a comprehensive cost management, and reduce costs.

Cost management involves broad, so to reduce the cost of comprehensive cost management.

The various components of a comprehensive cost management cost management aspects including cost forecast, planning, decision-making, control, accounting, inspection and appraisal. Implementation of a comprehensive cost management, from management links to the full implementation of these aspects, and runs through the entire management process. tap the potential to reduce costs so that we can more timely and effective manner.

2. Internal cost management. Implementation of a comprehensive cost management, including comprehensive cost management space and time on a comprehensive cost management, while the latter is on the impact of the cost of the whole process of management, in highway cost management, not only to manage the whole process of the formation of road maintenance costs, but also to manage the whole process of formation of the levy cost.

Highway we should start at the design stage to predict the cost of all aspects of mining the potential to reduce costs in the the purchased construction of facilities on cost management, in addition to considering the purchase cost, and should also be the period of use of the entire facility repair, maintenance and other costs taken into account, the comprehensive comparison of what the costs are to choose the best option.

3 of all members of the enterprise internal cost management. Comprehensive cost management space, refers to all members of internal cost management. Managed object in addition to the full-time staff of the finance department, also including the various departments of the facilities department, collection department, personnel department full-time cost management and all the staff. highway enterprise departments each employee's work performance will directly or indirectly affect costs, it is necessary to mobilize the enthusiasm of all the staff of the various departments, to guide them to participate in cost management this economic responsibility must be implemented within the enterprise, responsibility cost management, cost indicators combine management and economic responsibility, the responsibility to reflect the economic cost points fall on the departments, teams and individuals, so that in this motivation, partially responsible for the cost, so that we can better explore the potential to reduce costs.

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Third, do the analysis of the cost projections to improve the level of planned cost.

Planned cost forecast analysis is an important part of the cost management, cost projections into the unknown factors in the operation and management of known factors, help managers improve alertness, reduce blindness plan to continuously improve the level of cost management , managers at the same time easy to choose the best option to make the right decisions.

1. Well formulated plan stage cost projections must be carried out in order to formulate the right plan costs, and a clear direction and ways of reducing costs, the cost projections. In developing the plan, it is necessary to make a correct assessment of the external economic and operating conditions, predicted on the basis of cost levels and trends. Example, in drawing up the annual cost of the scheme, to take full account of the traffic volume of the external economic development changes and equipment, materials, impact of price changes on the cost of collection, facilities maintenance cost.

Plan the implementation of the process of cost projections to the smooth realization of the cost of the scheme to achieve cost targets, it is necessary to plan the implementation of the process of cost projections For example, in the course of the implementation of the scheme, to conscientiously sum up the previous cost plan completion of new situations that may arise in the next stage, the gap between projected costs and develop appropriate measures to ensure the completion of the planned cost.

Fourth, strengthen cost control, cost targets.

Cost control is the cost formation process to detect the problem and take appropriate measures to reduce the waste of loss phenomenon, so that the business process consuming controlled within the range of the original plan, and, in the process, constantly sum up experience, and constantly improved control measures to reduce costs, in order to ensure the greatest degree of cost targets.

Correct formulation of the target cost. Formulation of the total target cost through cost forecasting analysis and fixed targets in accordance with the overall goal of cost to the various departments, various aspects of decomposition. Example, cost projections, the total cost of the development of a highway management at year 1000 million, of which the cost of collection 300 million; special conservation project cost 2.8 million yuan, facilities maintenance and road maintenance costs 2.7 million yuan, the cost of administrative expenses of 1.5 million yuan. continue disintegrated before the various cost items, subdivided fixed targets.

2. Establish a responsibility system for target cost. Target cost accountability, clear personal responsibility and authority to implement the responsibility cost index, and do a good job in the responsibility for the cost calculation, recording and incentive.

For example, the decomposition of the target cost management department, management department and then target cost decomposition to the toll station and the relevant departments to implement the target cost responsibility system of management at every level, the cost of collection is broken down to each toll station, the cost of maintenance engineering decomposed into conservation at the cost but also progressively broken down to personal management, who manages to who is responsible, and executed by the target cost is directly related to the economic benefits of the responsible person, rewards and punishments, the goal to reduce the cost of implement.

. Strict approval procedures of the costs in the cost of the process to strict examination and approval unreasonable expenditure of disapproval, to put an end to overspending. Strict implementation of the project cost of the project to open bidding system, the implementation of financial, conservation and other multi-sectoral joint project budget the audit countersigned by the acceptance of the completion of works to strengthen the inspection of the project amount and quality of the project. oversight mechanisms to invest in large projects, it is best to implement third-party supervision, in order to improve the quality of the project and reduce the cost of the project.

4. Strengthen the analysis and assessment of the costs, rewards and punishments###. Regularly compare actual costs and planned cost gap analysis of cost savings or cost overruns, to determine the attribution of responsibility, on the specific responsibilities of the department or person responsible for assessment and evaluation results with responsible departments or persons responsible for the performance-related reward outstanding results, insufficient punishment. lessons learned in a timely manner, to promote good experience, to correct the problems and deficiencies promptly find the cause and take effective measures, in order to achieve reduced cost.

V. Conclusion.

Cost is an important indicator to reflect the level of production and operation management of the personnel involved in cost management is not limited to full-time management staff, should be spread to all sectors of production and management personnel, but also to play the whole grass-roots enthusiasm of the staff, implementation of a comprehensive cost management, the only way to maximize the potential of mining enterprises to reduce costs, and improve the overall level of cost management.

References:

[1] Peng Chunli On the highway of Economics and Management in China [J] high-tech enterprises in China, 2009, (24:30-31

[2] Li Xiaofeng. Freeway Management System model study [J] Traffic World, 2005, (01

[3] the Sun Mao wide. Engineering changes in the cost management [J]. Shanxi Architecture, 2008,04

[4] Leiying summer. Highway engineering material price fluctuations and treatment measures [J]. Shanxi Transportation Research, 2008,03

[5] Liu Li, leap Wink, JIA Yong Beijing highway construction projects spread adjustment method of [J]. Jilin Transportation Research, Jan. 2009

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中文翻译：

浅议怎样加强高速公路的成本管理

【###摘要】要提高高速公路的管理论文" target="_blank">成本管理水平，首先要认真开展成本预测工作，规划某个时期的成本水平和成本目标，对比分析实现成本目标的各种方案，做出最有效的成本决策。然后再根据成本决策的具体内容，拟定成本计划，并以此作为成本控制的依据，加强日常的成本审核工作，及时发现并克服损失浪费现象，建立健全成本核算制度和各项基本制度，严格执行成本开支范围。同时要加强成本的分析和考核工作，公正评价各部门的成本管理业绩，促进企业不断改善成本管理方法，提高企业成本管理的整体水平。通过对高速公路进行成本预算，系统的实行成本管理，从而有效降低成本，实现成本目标。

【关键词】高速公路，成本控制，成本管理。

和普通公路不同，高速公路采用了特有的现代通讯、监控、收费、救援等系统设施，具有高效、安全、经济等特点。相对的建设投资方面也比普通公路大得多，还贷压力巨大，因此高速公路的管理必须狠抓实处，不断提高经济效益。而提高经济效益主要有两个途径：增加通行费收入和降低成本。增加通行费收入主要通过增加车流量和提高通行费价格，都受到区域经济发展条件和外部客观经济环境的影响。因此，提高高速公路经济效益最有效的做法是加强成本管理，降低成本。

一、转变观念，提高成本管理意识。

我省高速公路当前的管理模式采用收支分开管理，即收入全部上交，支出由上级按计划下拨。在这样的管理模式下，员工会产生一种错误的观念，认为成本高低跟他们的收益关系不大。随着我国交通体制的深入改革，高速公路管理也开始实行企业管理模式，企业经济效益的高低直接关系到员工的收益，所以为了适应改革的需要，员工必须转变错误的观念意识，树立起新的市场观、成本观和效益观，提高成本管理意识。

二、实行全面成本管理，有效降低成本。

由于成本管理的涉及面比较广，所以要有效降低成本必须实行全面成本管理。

1。各环节的全面成本管理。成本管理的环节包括成本的预测、计划、决策、控制、核算、检查和考核等。实行全面成本管理，从管理环节来说，就是要全面地落实这些环节，并且始终贯穿于整个管理过程。这样就能更及时，更有效地挖掘降低成本的潜力。

2。企业内部全过程成本管理。实行全面成本管理，包括空间上的全面成本管理和时间上的全面成本管理，而后者就是对影响成本的全过程进行管理。在高速公路成本管理中，不仅要对公路养护成本形成的全过程进行管理，而且还要对征收成本等形成的全过程进行管理。

高速公路在设计阶段就要开始进行成本预测，从各方面挖掘降低成本的潜力。在购建设施成本管理上，除考虑购置成本外，还应把整个设施使用期限内有关的维修、保养等成本考虑在内，综合比较成本多少选择最佳方案。

3。企业内部全体成员成本管理。空间上的全面成本管理，是指对企业内部全体成员成本管理。管理对象除了财务部门专职人员外，还包括设施部门、征收部门、人事部门等各个部门专职的成本管理人员和全体员工。由于高速公路企业中各部门每个员工的工作表现都会直接或间接影响到成本开支，所以必须调动各部门全体员工的积极性，引导他们参与到成本管理中来。为此，必须在企业内部实行经济责任制，采用责任成本管理，把成本费用指标的管理与经济责任结合起来，把能够用成本来反映的经济责任，分落到部门、小组以及个人，使其对这部分成本负责，这样就能更好的调动积极性，挖掘潜力，降低成本。

三、做好成本预测分析，提高计划成本水平。

计划成本预测分析是成本管理工作的一个重要环节，通过成本预测，可以把经营管理中的未知因素转变为已知因素，帮助经营管理者提高警觉性，减少盲目性，从而不断提高计划成本管理水平，同时使经营管理者易于选择最佳方案，做出正确决策。

1。做好制订计划阶段的成本预测。为了制订正确的计划成本，明确降低成本的方向和途径，必须进行成本预测。在制订计划时，要对企业外部经济和经营情况作出正确的评估，在此基础上预测成本水平及其变化趋势。例如，在制订年度成本计划时，要充分考虑外部经济发展带来的车流量变化及设备材料等物价变化对征收成本、设施维护成本等的影响。

2。做好计划实施过程中的成本预测。要顺利实现成本计划，达到成本目标，就要做好计划实施过程中的成本预测。例如，在计划实施过程中，要认真总结前一阶段成本计划的完成情况，分析下一阶段可能出现的新情况，预测成本差距，并制定相应的解决措施，保证计划成本的完成。

四、加强成本控制，实现成本目标。

成本控制是指在成本形成过程中，及时发现问题并采取相应措施，减少浪费损失现象，使经营过程的各种耗费，被控制在原先计划的范围内，并在这个过程中不断总结经验，不断改进控制措施，最大程度的降低成本，以保证实现成本目标。

1。正确制定目标成本。通过成本预测分析制订总目标成本，并根据总目标成本给各部门、各环节分解一个定额指标。例如，通过成本预测，制订某高速公路管理处的年总成本为1000万元，其中征收成本300万元;专项养护工程成本280万元;设施维护及公路养护成本270万元;管理费用成本150万元。再将各个成本项目继续往下分解，细分定额指标。

2。建立目标成本责任制。建立目标成本责任制，明确个人职责和权限，落实责任成本指标，并做好责任成本的计算、记录和奖惩工作。

例如把目标成本分解到各管理部门，管理部门再将目标成本分解到各收费站以及各有关部门，实行目标成本层层包干责任制管理;征收成本分解到各收费站;养护工程成本分解到各养护处。成本费用还要逐级分解到个人管理，谁管理谁负责，并且目标成本执行的好坏直接关系到责任人的经济效益，奖惩分明，把降低成本目标落到实处。

3。严把成本开支审批手续。在成本过程中要严把审批关，不合理的支出不予批准，杜绝超支。对工程成本要严格实行工程公开招投标制度，实行财务、养护等多部门联合对工程预算进行审核会签;对竣工工程的验收要加强工程量及工程质量的检验。对投资较大的工程，最好实行第三方监理监督机制，以此提高工程质量和降低工程成本。

4。加强对成本的分析和考核工作，奖惩分明。定期比较实际成本和计划成本的差距，分析成本节约或超支的原因，确定责任归属，对具体责任部门或责任人进行考核，并将考核结果与责任部门或责任人的绩效挂钩，成绩优秀者给予奖励，不足者进行惩罚。及时进行经验总结，推广好的经验，对存在问题和不足要及时寻找原因并采取有效措施进行改正，以达到降低成本的目的。

五、结语。

成本是体现企业生产经营管理水平高低的一个重要指标。参与成本管理的人员不能局限于专职的管理人员，应当扩散至各个部门的生产和经营管理人员，而且要发挥全体基层员工的积极性，实行全面成本管理，只有这样，才能最大限度地挖掘企业降低成本的潜力，提高企业整体成本管理水平。

参考文献

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