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譯文（字?jǐn)?shù) 2428） 成本控制 羅杰·J·艾比納德 商業(yè)參考，商業(yè)百科全書，第二版 成本控制，也被稱為遏制成本或管理成本，一個(gè)廣闊的成本管理技術(shù)，它的經(jīng)濟(jì)增長(zhǎng)目標(biāo)是降低成本提高企業(yè)效率。企業(yè)使用的成本控制方法，監(jiān)測(cè)，評(píng)價(jià)，并最終提升效率的具體領(lǐng)域，如部門、產(chǎn)品線。 20世紀(jì)90年代的成本控制措施，受到了美國(guó)企業(yè)的首要關(guān)注。一般而言，外包企業(yè)重組、撤資的外圍活動(dòng)，大規(guī)模裁員等成本控制戰(zhàn)略被認(rèn)為是升提升企業(yè)利潤(rùn)和維持企業(yè)競(jìng)爭(zhēng)優(yōu)勢(shì)的需要。其目的往往是降低企業(yè)的生產(chǎn)成本，這樣該企業(yè)給出的銷售價(jià)格就比其競(jìng)爭(zhēng)對(duì)手具更大的利潤(rùn)。 一些成本控制的支持者認(rèn)為，這種戰(zhàn)略的成本削減計(jì)劃必須慎重，因?yàn)椴⒎撬薪档统杀镜姆椒?，都?huì)對(duì)企業(yè)產(chǎn)生有利的影響。在20世紀(jì)90年代的一個(gè)顯著的例子,首席執(zhí)行官鄧?yán)?綽號(hào)“電鋸阿爾”，盡管他大幅降低企業(yè)的生產(chǎn)成本，但他領(lǐng)導(dǎo)的小器具制造公司依舊未能盈利。 鄧?yán)战夤土顺汕先f(wàn)的工人和出售企業(yè)的業(yè)務(wù),在他擔(dān)任CEO兩年內(nèi)貢獻(xiàn)不大，公司的競(jìng)爭(zhēng)地位和股票的價(jià)格大幅下滑。因此，在1998年公司董事會(huì)解雇了鄧?yán)?，?duì)他“成本控制一招”的管理方法失去了信心。 成本控制是一個(gè)持續(xù)的過(guò)程，與擬議的年度預(yù)算配合使用。該預(yù)算有助于：（1）組織、協(xié)調(diào)生產(chǎn)和銷售、服務(wù)和管理職能;（2）采取最大程度地利用現(xiàn)有的機(jī)會(huì)。根據(jù)財(cái)政歷年的進(jìn)步形式，將預(yù)算與實(shí)際結(jié)果作比，生成新的計(jì)劃和經(jīng)驗(yàn)教訓(xùn)，用以評(píng)價(jià)目前的行動(dòng)。
外文原文（字符數(shù) 9559） COST CONTROL Roger J. AbiNader Reference for Business，Encyclopedia of Business, 2nd ed. Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level. Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management. Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control. |
