關于加強成本管理打造一流透平機械中英文對照

1、 關于加強成本管理打造一流透平機械中英文對照on strengthening cost management to create first-class turbomachinery in chinese and english.在市場經(jīng)濟迅猛發(fā)展的今天，中國經(jīng)濟環(huán)境發(fā)生了劇變。信息技術的發(fā)展，一方面給企業(yè)提供了更好的成本控制手段；另一方面，使得全球經(jīng)濟一體化進程加速，市場需求瞬息萬變，競爭變得異常激烈。企業(yè)要想在激烈的競爭中立于不敗之地，或者說為了更長久的生存下去，必須首先獲得成本優(yōu)勢，而成本優(yōu)勢的取得并不限于成本本身，應從管理的高度去挖掘降低成本和獲取效益的潛力。in the rapid

2、developing market economy, changed the economic environment of china. the development of information technology, on one hand, to provide better cost control method; on the other hand, the accelerating process of global economic integration, market demand vary from minute to minute, competition has b

3、ecome fierce. if enterprises want to remain invincible in the fierce competition, or in order to survive longer, must first obtain the cost advantage, and obtain the cost advantage is not limited to the cost management, from height to mining to reduce costs and obtain the potential of performance.杭州

4、透平公司機械有限公司（以下簡稱透平公司）是杭州杭氧股份有限公司的核心子公司，主營業(yè)務為生產(chǎn)研制配套空分設備的透平離心式壓縮機。作為一家在國內(nèi)行業(yè)中名列前茅的透平壓縮機生產(chǎn)廠家，透平公司一直貫徹著技術創(chuàng)新，管理創(chuàng)新的發(fā)展理念。而成本管理作為企業(yè)管理的核心內(nèi)容之一，一直是杭氧總部和所屬子公司的重要管理事項。hangzhou turbine company machinery co. ltd. (hereinafter referred to as the turbine company ) is the core subsidiary of the hangzhou limited by shar

5、e ltd, the main business for the production of air separation equipment developed the turbine centrifugal compressor. as a domestic industry come out in front in the turbine compressor manufacturers, turbine company has been carrying out technological innovation, development of the concept of manage

6、ment innovation. and cost management as one of the core content of enterprise management, has been an important management issues the headquarters and subsidiaries.和其他小批單件生產(chǎn)的裝備制造企業(yè)一樣，車間成本是企業(yè)成本費用的主要構成部分，占企業(yè)整個成本費用的比例往往在百分之八十甚至百分之九十以上，產(chǎn)品成本預算，成本控制和成本分析體系的是否完善極大地影響著這類企業(yè)的經(jīng)濟效益，是否擁有先進的，適用于企業(yè)本身的成本管理方法有著十分重要的

7、意義。當然，成本預算和控制技術難度大也是這一類型企業(yè)的特點。透平公司的產(chǎn)品結(jié)構復雜，加工步驟多，每個產(chǎn)品都根據(jù)客戶的需求來設計生產(chǎn)，即使是同一系列同一等級的產(chǎn)品，在產(chǎn)品的外購配套件組成上，或在主機加工工藝及裝配上都會有不同的地方。因此，透平公司的產(chǎn)品成本預算，關鍵是找出成本差別，也就是在和客戶簽訂銷售合同之前，要分別成本要素，與同一系列同一等級的產(chǎn)品在理想狀態(tài)下（剔除各項損失）的成本發(fā)生進行對比，找出各項成本差別，具體講就是將材料差異因素，預計采購或加工價格差異因素，制造費用的單位工時金額分攤差異因素，對進行對照的產(chǎn)品組成的外購配套件，各個部機成本金額分別進行修正，然后匯總得出產(chǎn)品預計成本。產(chǎn)

8、品預計成本既可作為成本控制的目標成本。like other small single production equipment manufacturing enterprises, the workshop cost is the main form of enterprise cost, proportion of the cost of enterprise often in eighty percent or more than ninety percent, the product cost budget, cost control and cost analysis system i

9、s perfect or not has a great influence on the economic benefits of enterprises, have advanced, have very important meaning of cost management method is suitable for the enterprise itself. of course, the cost budget and control technology is difficult to this type of business. the product structure o

10、f turbine company complex, processing steps, each product according to customer requirements to design and production, even with a series of the same grade products, on the purchased parts composition of the product, or in the host processing and assembly will have different places. therefore, the p

11、roduct cost budget turbine company, the key is to find out the differences in cost, just before the signing of the sales contract and the customer, to cost factors, with a series of the same grade products in ideal state ( excluding the loss ) cost comparison, find out the cost differences, specific

12、ally the material different factors, is expected to purchase or processing price difference factors, labor amount of manufacturing cost differences, to the outsourcing fittings were composed of the products, each part of the machine cost amount are modified respectively, and then aggregated to deriv

13、e products are expected to cost. product cost estimates can be used as a target cost, cost control.透平公司產(chǎn)品成本控制按構成來劃分，基本也分為材料和外協(xié)加工成本控制，工資成本控制，制造費用成本控制。在材料和外協(xié)加工成本控制中，關鍵是完善落實詢價，價格審核，職務分離體系，對外購配套件，要貨比三家，對有色金屬等有國際市價的原材料，則要嚴格參考國際市價。材料價格的調(diào)整，往往牽一發(fā)則動全身，因此日常材料價格的調(diào)整最好都由總經(jīng)理來做最終審批。職務分離也十分重要，透平公司詢價人員和采購經(jīng)辦人員是分開的，這是

14、材料和外協(xié)加工成本控制實施效果的保證。工資成本的控制，企業(yè)間的理念和考核標準多種多樣。turbine company product cost control according to classification, basic also control for material and machining cost, salary cost control, production cost control. in the material and machining cost control, the key is to improve the implementation of inqui

15、ry, price audit, separation of duty system, foreign purchase fittings, goods than three, international market price of raw materials of non-ferrous metals, should strict reference to international market. material price adjustment, often a moving body, therefore daily material price adjustment is th

16、e best to make the final approval by the general manager. separation of duty is also very important, turbo, inquiry and purchasing managers are separated, this is the effect of machining cost control materials and external guarantee. control salary costs, a variety of concepts and assessment standar

17、d enterprise diversity.透平公司的工人工資考核由原來的單純按工時定工資過渡到按多種表現(xiàn)情況打分定工資及獎金，體現(xiàn)了以人為本的管理理念，提高了工作效率。制造費用開支項目很多，主要包括折舊費、修理費、輔助生產(chǎn)費用、車間管理人員工資等，雖然它在成本中所占比重不大，但因不太引人注意，十分容易出現(xiàn)浪費現(xiàn)象，是不可忽視的一項內(nèi)容。對于這類成本中的付現(xiàn)成本，有定額的要按定額控制，沒有定額的要按各項費用預算進行控制，各個部門、車間、班組分別由有關人員負責控制和監(jiān)督，并提出改進意見。對于非付現(xiàn)的設備折舊費用，是在設備投入時就已經(jīng)確定的，透平公司對設備的投資風險由于透平公司產(chǎn)品是多步驟加工，

18、關鍵零件的加工生產(chǎn)又不能依托于外部單位的協(xié)作加工，所以在實際操作中，難以單一地以現(xiàn)金流量分析法或會計利潤分析法來評價，而是通過評判企業(yè)自身是否擁有相應的技術力量，和明確的銷售前景時來做出投資決策，盡可能地降低投資風險。turbine company worker wage assessment from simple hourly wage to score in a variety of performance salary and bonus, embodied in the people-oriented management concept, improve work efficien

19、cy. many expenses overhead project, mainly including depreciation, repairs, auxiliary production cost, workshop management staff wages, although the proportion it occupies in the cost, but less attention, very easy to waste, is a can not be ignored. the cost of cash cost, norm according to the quota

20、 control, no quota to control according to the budget, the various departments, workshops, teams and groups respectively by the relevant personnel in charge of supervision and control, and put forward some suggestions for improvement. for equipment depreciation costs than cash, has been determined i

21、n the equipment investment, turbine company for equipment investment risk turbine because of companys products is the process, collaborative processing key parts processing production can not rely on external units, so in the actual operation, it is difficult to single to the cash flow analysis meth

22、od or accounting profit analysis to evaluate, but through the evaluation of the enterprise itself have technical strength corresponding, and clear sales prospects to make investment decisions, as far as possible to reduce the investment risk.透平公司對于產(chǎn)品成本的分析主要有兩個方面：一是分析產(chǎn)品實際成本和目標成本的差異，著重分析材料報廢損失，價格產(chǎn)品波動對

23、成本的影響，并落實責任考核，特別是對某些原材料價格的過快上漲，透平公司經(jīng)常召開會議研究解決對策，通過改進工藝，采用其他可替代原材料等方法來消除某些材料價格上漲過快的影響。二是分析產(chǎn)品成本的各項財務指標，由于透平公司的產(chǎn)品是小批單件，按客戶需求來設計生產(chǎn)，且產(chǎn)品成本和銷售價格達數(shù)百萬元，因此，可以將每個產(chǎn)品視同為一項項目，通過適用的財務指標來反映單個產(chǎn)品所能帶來的經(jīng)濟效益，在經(jīng)濟指標的選用上，透平公司則根據(jù)自身生產(chǎn)經(jīng)營的特點，國家宏觀經(jīng)濟調(diào)控對本行業(yè)需求影響大的特點，要求既要反映已完工產(chǎn)品的經(jīng)濟效益，更重要的是要能為將來的生產(chǎn)經(jīng)營提供有用的決策資料，現(xiàn)采用兩類經(jīng)濟指標：一類是絕對值指標，即單個產(chǎn)

24、品毛利潤指標，在企業(yè)生產(chǎn)能力富余的情況下，應盡可能生產(chǎn)銷售產(chǎn)品毛利潤高，產(chǎn)品邊際貢獻高的產(chǎn)品，這樣對提高企業(yè)效益最為有利。另一類是相對值指標，也是效率指標，如每個產(chǎn)品的廠內(nèi)單位加工工時利潤，這一指標能夠反映每個產(chǎn)品的在單位時間內(nèi)能產(chǎn)生多少利潤，尤其是這幾年市場對透平壓縮機需求旺盛，在預計銷售訂單在超過企業(yè)自身生產(chǎn)能力的情況下，這一指標將有助于向公司決策者在企業(yè)飽和生產(chǎn)的狀況下銷售訂單的篩選。turbine company mainly has two aspects for analysis of product cost : one is the difference analysis of

25、 practical product cost and target cost, focuses on the analysis of loss of scrap materials, product price fluctuations on the impact of cost, and to implement the responsibility, especially the rapid rise of raw material prices, turbo, often held a meeting on countermeasures through the improvement

26、 of technology, the use of an alternative, raw materials and other methods to eliminate some material prices rising fast effect. the two is the analysis of financial indicators of product cost, turbine because of the companys products are small piece, according to the needs of customers to design an

27、d production, and the product cost and sales price of millions of dollars, therefore, will each product as a project, through the financial indicators applicable to reflect the individual products can bring economic benefits, in the selection of economic indicators, turbine, then according to their

28、own production and operation characteristics, the characteristics of the national macroeconomic regulation and control effect on the industrys needs, not only reflect the finished product economic benefit, it is more important to provide useful decision information for future production and operatio

29、n, we use two kinds of economic indicators : one is the absolute value indicators, in which a single product gross profit targets, the production capability of the enterprise surplus situation, should as far as possible the production sales gross profit is high, the product of marginal contribution

30、of the products, so to improve the enterprise benefit is the most favorable. another kind is the relative value indicators, is also the efficiency index, such as each product factory unit processing time profit, this index can reflect how much profit in each product produced per unit of time, especi

31、ally in recent years the market for turbine compressor demand, expected in the sales order production capacity in excess of the enterprises own situation, this index will help to decision makers in the screening of enterprises under the condition of saturation production sales order.廣義的成本也包括管理費用等期間費

32、用，這一類成本開支項目非常多，也是成本控制中不可忽視的內(nèi)容，對此透平公司實行比較嚴格的審批制度，業(yè)務經(jīng)費，差旅費等支付和報銷都要得到部門領導，總經(jīng)理的簽字后財務方可確認。當然，在日常工作中，透平公司不會片面從降低成本或者避免某些費用的發(fā)生入手來強調(diào)節(jié)約和節(jié)省。因為一切正常成本的發(fā)生都是為了獲取更多的回報，嚴格的審批只是為了避免不該發(fā)生的費用，如原本可以節(jié)約使用但浪費的易耗品，而不是刻意過度控制那些如通訊費，先進獎勵等預計能給企業(yè)帶來機會，創(chuàng)造更多效益的費用。the generalized cost also includes the management costs and other exp

33、enses during the period, many this kind of cost of project cost control, but also can not be ignored, this turbine company to implement more strict examination and approval system, business expenses, travel expenses, payment and reimbursement will be head of department, finance can confirm the general managers signature. of course, in their daily work, turbo, not one-sided from lower costs or avoid certain fees start to emphasis on savings and savings. because all the normal cost incurred is to gain