急!求高手把下面一段翻译成英文,不要翻译工具翻译的

成本控制的基础工作
成本控制的起点,或者说成本控制过程的平台就是成本控制的基础工作。成本控制不从基础工作做起,成本控制的效果和成功可能性将受到大大影响。

1、定额制定。定额是企业在一定生产技术水平和组织条件下,人力、物力、财力等各种资源的消耗达到的数量界限,主要有材料定额和工时定额。成本控制主要是制定消耗定额,只有制定出消耗定额,才能在成本控制中起作用。工时定额的制定主要依据各地区收入水平、企业工资战略、人力资源状况等因素。在现代企业管理中,人力成本越来越大,工时定额显得特别重要。在工作实践中,根据企业生产经营特点和成本控制需要,还会出现动力定额、费用定额等。定额管理是成本控制基础工作的核心.

2、标准化工作。标准化工作是现代企业管理的基本要求,它是企业正常运行的基本保证,它促使企业的生产经营活动和各项管理工作达到合理化、规范化、高效化,是成本控制成功的基本前提。在成本控制过程中,下面三项标准化工作极为重要。 第一,计量标准化.第二,价格标准化。第三,质量标准化。第四,数据标准化。

3、制度建设。在市场经济中,企业运行的基本保证,一是制度,二是文化,制度建设是根本,文化建设是补充。没有制度建设,就不能固化成本控制运行,就不能保证成本控制质量。成本控制中最重要的制度是定额管理制度、预算管理制度、费用审报制度等。在实际中,制度建设有两个问题。一是制度不完善,在制度内容上,制度建设更多的从规范角度出发,看起来像命令。正确的做法应该是制度建设要从运行出发,这样才能使责任人找准位置,便于操作。二是制度执行不力,老是强调管理基础差,人员限制等客观原因,一出现利益调整内容,就收缩起来,导致制度形同虚设。

第1个回答  2009-05-26
The basis of cost-control work
The starting point for cost control, cost control or process control platform is the basis of the cost of the work. The basis of cost control from the start of work, cost control effectiveness and the possibility of success will be greatly affected.

1, a fixed formulation. Is fixed at a certain level of production technology and organizational conditions, the human, material, financial and other resources to achieve the amount of consumption limits, the main material of fixed and fixed working hours. Cost control is the development of consumption, only the development of a fixed consumption can play a role in cost control. Fixed working hours, the main basis for the formulation of income levels and regions, enterprise wage strategy, human resources and other factors. In the modern enterprise management, human cost of increasing the fixed working hours is of particular importance. Practice in the workplace, according to the characteristics of enterprise production and management and cost control needs, there will be a fixed power, fixed costs and so on. Fixed cost control management is the core of the basic work.

2, the standardization work. The standardization of modern business management is a basic requirement, it is the basic guarantee for the normal operation, it also resulted in the production and operation of enterprises and the management of activities to achieve rationalization, standardization, efficiency and cost control is the basic prerequisite for success. In the process of cost control, standardization of the following three extremely important. First, the standardization of measurement. Secondly, the standardization of prices. Third, the quality standardization. Fourth, data standardization.

3, system. In a market economy, enterprises run the basic guarantee, first, system, and the other is culture, institution building is a fundamental, cultural construction is added. There is no system of construction, cost control will not be able to curing operation, we can not guarantee the quality of cost control. The most important cost-control system is fixed management system, the budget management system, the cost of the system of pre-trial report. In practice, the system of the building have two questions. The first system is imperfect, the content in the system, the system more from the normative point of view, looks like a command. The correct way is to run from the starting system, so that people can identify the location of responsibility for the operation. Second, the weak implementation of the system, always stressed that the basis of poor management, and personnel constraints objective reasons, one to adjust the content of interest, on the contraction, and lead to a system exists in name only.
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