成本管理論文英文范文

　　管理論文涉及的領域非常廣泛，包括工商管理、企業(yè)管理、行政管理、人力資源管理、信息管理、財務管理等諸多方面。管理論文實用性強，主要依托于管理理論的指導，運用全球化戰(zhàn)略思維，借鑒國際上先進的管理經驗，從企業(yè)戰(zhàn)略的規(guī)劃和制定到資產資本的運營，從人力資源的管理調配到企業(yè)的管理模式等等，今天學習啦小編為大家精心準備的是：成本管理論文相關英文范文。具體內容如下，歡迎閱讀和參考!

　　成本管理英文論文全文如下：

　　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

　　Links to free papers Download Center http://eng.hi138.com

　　中文翻譯：

　　淺議怎樣加強高速公路的成本管理

　　【摘要】要提高高速公路的管理論文" target="_blank">成本管理水平，首先要認真開展成本預測工作，規(guī)劃某個時期的成本水平和成本目標，對比分析實現成本目標的各種方案，做出最有效的成本決策。然后再根據成本決策的具體內容，擬定成本計劃，并以此作為成本控制的依據，加強日常的成本審核工作，及時發(fā)現并克服損失浪費現象，建立健全成本核算制度和各項基本制度，嚴格執(zhí)行成本開支范圍。同時要加強成本的分析和考核工作，公正評價各部門的成本管理業(yè)績，促進企業(yè)不斷改善成本管理方法，提高企業(yè)成本管理的整體水平。通過對高速公路進行成本預算，系統的實行成本管理，從而有效降低成本，實現成本目標。

　　【關鍵詞】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現代通訊、監(jiān)控、收費、救援等系統設施，具有高效、安全、經濟等特點。相對的建設投資方面也比普通公路大得多，還貸壓力巨大，因此高速公路的管理必須狠抓實處，不斷提高經濟效益。而提高經濟效益主要有兩個途徑：增加通行費收入和降低成本。增加通行費收入主要通過增加車流量和提高通行費價格，都受到區(qū)域經濟發(fā)展條件和外部客觀經濟環(huán)境的影響。因此，提高高速公路經濟效益最有效的做法是加強成本管理，降低成本。

　　一、轉變觀念，提高成本管理意識。

　　我省高速公路當前的管理模式采用收支分開管理，即收入全部上交，支出由上級按計劃下撥。在這樣的管理模式下，員工會產生一種錯誤的觀念，認為成本高低跟他們的收益關系不大。隨著我國交通體制的深入改革，高速公路管理也開始實行企業(yè)管理模式，企業(yè)經濟效益的高低直接關系到員工的收益，所以為了適應改革的需要，員工必須轉變錯誤的觀念意識，樹立起新的市場觀、成本觀和效益觀，提高成本管理意識。

　　二、實行全面成本管理，有效降低成本。

　　由于成本管理的涉及面比較廣，所以要有效降低成本必須實行全面成本管理。

　　1。各環(huán)節(jié)的全面成本管理。成本管理的環(huán)節(jié)包括成本的預測、計劃、決策、控制、核算、檢查和考核等。實行全面成本管理，從管理環(huán)節(jié)來說，就是要全面地落實這些環(huán)節(jié)，并且始終貫穿于整個管理過程。這樣就能更及時，更有效地挖掘降低成本的潛力。

　　2。企業(yè)內部全過程成本管理。實行全面成本管理，包括空間上的全面成本管理和時間上的全面成本管理，而后者就是對影響成本的全過程進行管理。在高速公路成本管理中，不僅要對公路養(yǎng)護成本形成的全過程進行管理，而且還要對征收成本等形成的全過程進行管理。

　　高速公路在設計階段就要開始進行成本預測，從各方面挖掘降低成本的潛力。在購建設施成本管理上，除考慮購置成本外，還應把整個設施使用期限內有關的維修、保養(yǎng)等成本考慮在內，綜合比較成本多少選擇最佳方案。

　　3。企業(yè)內部全體成員成本管理。空間上的全面成本管理，是指對企業(yè)內部全體成員成本管理。管理對象除了財務部門專職人員外，還包括設施部門、征收部門、人事部門等各個部門專職的成本管理人員和全體員工。由于高速公路企業(yè)中各部門每個員工的工作表現都會直接或間接影響到成本開支，所以必須調動各部門全體員工的積極性，引導他們參與到成本管理中來。為此，必須在企業(yè)內部實行經濟責任制，采用責任成本管理，把成本費用指標的管理與經濟責任結合起來，把能夠用成本來反映的經濟責任，分落到部門、小組以及個人，使其對這部分成本負責，這樣就能更好的調動積極性，挖掘潛力，降低成本。

　　三、做好成本預測分析，提高計劃成本水平。

　　計劃成本預測分析是成本管理工作的一個重要環(huán)節(jié)，通過成本預測，可以把經營管理中的未知因素轉變?yōu)橐阎蛩兀瑤椭洜I管理者提高警覺性，減少盲目性，從而不斷提高計劃成本管理水平，同時使經營管理者易于選擇最佳方案，做出正確決策。

　　1。做好制訂計劃階段的成本預測。為了制訂正確的計劃成本，明確降低成本的方向和途徑，必須進行成本預測。在制訂計劃時，要對企業(yè)外部經濟和經營情況作出正確的評估，在此基礎上預測成本水平及其變化趨勢。例如，在制訂年度成本計劃時，要充分考慮外部經濟發(fā)展帶來的車流量變化及設備材料等物價變化對征收成本、設施維護成本等的影響。

　　2。做好計劃實施過程中的成本預測。要順利實現成本計劃，達到成本目標，就要做好計劃實施過程中的成本預測。例如，在計劃實施過程中，要認真總結前一階段成本計劃的完成情況，分析下一階段可能出現的新情況，預測成本差距，并制定相應的解決措施，保證計劃成本的完成。

　　四、加強成本控制，實現成本目標。

　　成本控制是指在成本形成過程中，及時發(fā)現問題并采取相應措施，減少浪費損失現象，使經營過程的各種耗費，被控制在原先計劃的范圍內，并在這個過程中不斷總結經驗，不斷改進控制措施，最大程度的降低成本，以保證實現成本目標。

　　1。正確制定目標成本。通過成本預測分析制訂總目標成本，并根據總目標成本給各部門、各環(huán)節(jié)分解一個定額指標。例如，通過成本預測，制訂某高速公路管理處的年總成本為1000萬元，其中征收成本300萬元;專項養(yǎng)護工程成本280萬元;設施維護及公路養(yǎng)護成本270萬元;管理費用成本150萬元。再將各個成本項目繼續(xù)往下分解，細分定額指標。

　　2。建立目標成本責任制。建立目標成本責任制，明確個人職責和權限，落實責任成本指標，并做好責任成本的計算、記錄和獎懲工作。

　　例如把目標成本分解到各管理部門，管理部門再將目標成本分解到各收費站以及各有關部門，實行目標成本層層包干責任制管理;征收成本分解到各收費站;養(yǎng)護工程成本分解到各養(yǎng)護處。成本費用還要逐級分解到個人管理，誰管理誰負責，并且目標成本執(zhí)行的好壞直接關系到責任人的經濟效益，獎懲分明，把降低成本目標落到實處。

　　3。嚴把成本開支審批手續(xù)。在成本過程中要嚴把審批關，不合理的支出不予批準，杜絕超支。對工程成本要嚴格實行工程公開招投標制度，實行財務、養(yǎng)護等多部門聯合對工程預算進行審核會簽;對竣工工程的驗收要加強工程量及工程質量的檢驗。對投資較大的工程，最好實行第三方監(jiān)理監(jiān)督機制，以此提高工程質量和降低工程成本。

　　4。加強對成本的分析和考核工作，獎懲分明。定期比較實際成本和計劃成本的差距，分析成本節(jié)約或超支的原因，確定責任歸屬，對具體責任部門或責任人進行考核，并將考核結果與責任部門或責任人的績效掛鉤，成績優(yōu)秀者給予獎勵，不足者進行懲罰。及時進行經驗總結，推廣好的經驗，對存在問題和不足要及時尋找原因并采取有效措施進行改正，以達到降低成本的目的。

　　五、結語。

　　成本是體現企業(yè)生產經營管理水平高低的一個重要指標。參與成本管理的人員不能局限于專職的管理人員，應當擴散至各個部門的生產和經營管理人員，而且要發(fā)揮全體基層員工的積極性，實行全面成本管理，只有這樣，才能最大限度地挖掘企業(yè)降低成本的潛力，提高企業(yè)整體成本管理水平。

　　參考文獻

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