餐飲成本控制外文翻譯文獻

1、餐飲成本控制外文翻譯文獻餐飲成本控制外文翻譯文獻（文檔含中英文對照即英文原文和中文翻譯）譯文：成本控制成本控制，也被稱為遏制成本或管理成本，一個廣闊的成本管理 技術，它的經濟增長目標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，評價，并最終提升效率的具體領域，如部門、產品 線。20世紀90年代的成本控制措施，受到了美國企業(yè)的首要關注。般而言，外包企業(yè)重組、撤資的外圍活動，大規(guī)模裁員等成本控制餐飲成本控制外文翻譯文獻戰(zhàn)略被認為是升提升企業(yè)利潤和維持企業(yè)競爭優(yōu)勢的需要。其目的往往是降低企業(yè)的生產成本，這樣該企業(yè)給出的銷售價格就比其競爭對 手具更大的利潤。一些成本控制的支持者認為，這種戰(zhàn)

2、略的成本削減計劃必須慎 重，因為并非所有降低成本的方法，都會對企業(yè)產生有利的影響。在 20世紀90年代的一個顯著的例子，首席執(zhí)行官鄧拉普，綽號“電鋸阿 爾”，盡管他大幅降低企業(yè)的生產成本，但他領導的小器具制造公司 依舊未能盈利。 鄧拉普解雇了成千上萬的工人和出售企業(yè)的業(yè)務 ， 在他擔任CEOW年內貢獻不大，公司的競爭地位和股票的價格大幅下 滑。因此，在1998年公司董事會解雇了鄧拉普，對他“成本控制一 招”的管理方法失去了信心。成本控制是一個持續(xù)的過程，與擬議的年度預算配合使用。該預 算有助于：（1）組織、協(xié)調生產和銷售、服務和管理職能；（2）采取 最大程度地利用現(xiàn)有的機會。根據財政歷年的進步

3、形式，將預算與實 際結果作比，生成新的計劃和經驗教訓，用以評價目前的行動?？刂剖侵竿ㄟ^管理層的努力來影響個人的行為，由誰負責執(zhí)行任務，承擔成本，并獲得收入。管理是一個過程，將其分為兩個階段：規(guī) 劃是指管理計劃的方式，希望人們人們能夠執(zhí)行的程序，而控制是指 受雇于這些計劃的程序是否符合實際表現(xiàn)。 通過預算過程管理和會計 控制、建立全面的公司目標，明確責任中心，確定各責任中心的具體 目標，設計的程序和標準報到和評價。一個分部的業(yè)務納入預算的組成部分， 由責任方控制的。責任中餐飲成本控制外文翻譯文獻心適用于組織單位和職能部門。通常一個人單獨負責的責任中心更具 實質性，如果控制活動不徹底，中心控制的人

4、在活動過程中，難以得 到預期的活動結果。成本中心只負責管理費用，也就是說，他們不產 生收益。例如會計部門，人力資源管理部門，內部服務和類似提供內 部服務的部門。利潤中心承擔利潤和費用的收入責任。例如，生產線 或一個獨立的業(yè)務部門可能會被認為是利潤中心。 如果利潤中心有自 己的資產，它也可被視為一個投資中心，由此才能確定投資回報。責 任中心使用的控制報告使管理者更具責任性，并且有助對利潤的計 劃。預算案還規(guī)定了參考標準，表明了這次活動的級別、各單位負責 人、能使用的資源及預期出現(xiàn)的結果。建立一個預算責任中心，規(guī)定 其責任中心代表所承擔的責任，并確定組織內的決策點。規(guī)劃過程提供了兩種控制機制：前饋

5、：提供一個在行動點（決策點）控制的基礎 ；反饋：提供一種測量實施后的控制基礎。管理層的作用是引導公司未來的走向， 明確決策，協(xié)調和指導員 工活動。管理部門還通過發(fā)展監(jiān)督程序，收集、記錄、評估反饋。因 此，有效的管理控制結果，是通過制定計劃，提供資源，進行適當的培 訓I,引導員工的集體組織意識，從而提高評價和反饋的質量及結果?？刂茍蟾媸歉嬖V管理者一個實體的活動的管理信息報告。管理層提出控制報告僅供內部使用，因此，指示財務部門發(fā)展量身訂作的報 告格式。會計向管理層提供一種格式來檢測管理的變化。止匕外，管理3餐飲成本控制外文翻譯文獻層還提到了企業(yè)的對外報告和特定行業(yè)的常規(guī)報告如損益表和資金報表。控制

6、報告能提供管理層足夠的信息量，使管理人員可從最初的預 算中分析的成本差異的原因。一個好的控制報告能突出不同管理層所 需的重要信息。由于企業(yè)成功的關鍵因素（如種類和數量）是在變化的，所以會 計控制報告必須及時修改。會計期間各不相同的控制報告必須涵蓋整 個期間，由此管理層才可以采取有效的補救措施。止匕外，會計控制報 告的及時傳播，給管理層足夠的時間采取行動。當進行有效的管理，企業(yè)達到的目標將和預算確定的目標一致。管理者成功的程度取決于利潤，管理人員在行動的時應意識到自己更 有效地對費用進行控制取得的收入也會更多。雖然他們不能預測銷售的時間和實際銷售數量， 他們可以決定他 們的大部分資源的利用率，也

7、就是說，他們可以影響成本方面。因此， 管理性能的優(yōu)良可從其運作的成本控制方面進行評價。出于成本控制的目的，預算規(guī)定了企業(yè)的標準開支。正如管理結 構的預算，它勾畫出一個路線圖，指導企業(yè)的工作。它闡述了一定銷 售數量的假設條件下，企業(yè)的經濟關系和互動能力，市場動態(tài)，它的銷 售隊伍,及其承載力，以提供正確的數量和質量要求。會計在企業(yè)的規(guī)劃和控制中扮演了一個關鍵角色。 它滲透在以下 四個關鍵領域：（1）數據收集，（2）數據分析，（3）預算控制和管理， 以及（4）整理和審查。4餐飲成本控制外文翻譯文獻會計師事務所在設計和獲取支持程序方面的規(guī)劃過程中發(fā)揮關 鍵作用。此外，他們還收集和傳播企業(yè)用于銷售和預訂

8、有關的詳細資 料。經營管理人員有責任對企業(yè)各元素進行規(guī)劃、編譯和協(xié)調，并根 據會計科目的可行性及預算利潤率的分析來確定符合公認的標準和 規(guī)范。管理者依賴會計數據和分析選擇不同形式的成本控制方案，管理 者可以指導會計部門專門準備這些期權報告的評估。電鋸阿爾事件說明，削減大部分費用成本的措施不可作為實施可行目標的途徑。例如,在大規(guī)模裁員中，該公司可能會失去它的很大一部分人力資本裁掉的 老員工可能是他們領域的專家。因此，管理層必須確定哪些成本具有 戰(zhàn)略意義。確定削減成本的戰(zhàn)略沖擊，管理者必須斟酌提出的變動對所有事 務區(qū)域的實際影響。例如，降低與制造產品直接相關的可變成本，如 材料和運輸成本，可能是獲

9、得更大利潤的關鍵。但管理層還必須考慮 節(jié)約生產資金是否危害其他戰(zhàn)略利益像質量或產品進入市場的時間。 如果便宜的材料或其他運輸系統(tǒng)會產生負面影響， 這種情況下，管理 者需要謹記不能因眼前好處而丟失長遠利益。成本控制中的一個趨勢是縮小企業(yè)責任中心， 從而將一些日常的 成本控制功能進行整合。這種做法的目的是實施自下而上的成本控制 措施，并鼓勵達成成本管理戰(zhàn)略的廣泛共識。餐飲成本控制外文翻譯文獻原文：COST CONTROLRoger J. AbiNaderReference for Business Encyclopedia of Business, 2nd ed.Cost control, als

10、o 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. Businessesuse cost control methods to monitor, evaluate, and

11、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 acti

12、vities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserver boost corporate profits and to maintainor gaina 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 pr

13、ofit per unit of sales than its competitors at a given price level.餐飲成本控制外文翻譯文獻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. Dun

14、lap, 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, b

15、ut made little contribution to Sunbeams competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeams board fired Dunlap, having lost confidence in his one-trick approach to management.Behavioral management deals with the attitudes and actions of employees. While employ

16、ee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accountings control function. On the other hand, performance evaluation measures outcomes of employees actions by comparing the actual results of business outcomes to predetermi

17、ned 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.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1)

18、 to organize and coordinate餐飲成本控制外文翻譯文獻production, and the selling, distribution, service, and administrative functions; and (2) to take maximum advantage of available opportunities. As the fiscal year progresses, management compares actual results with those projected in the budget and incorporates

19、 into the new plan the lessons learned from its evaluation of current operations.Control refers to managementseffort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a two-phased process: planningrefers to the w

20、ay that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance complies with these plans. Through the budget process and accounting control, managementestablishesoverall company objectives, defines the centers of responsib

21、ility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its components or centers where the responsible party initiates and controls action. Responsibility centersrepresentapplicable o

22、rganizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not complete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersareaccoun

23、table only for expenses,that is, they do餐飲成本控制外文翻譯文獻not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses.For example, a product l

24、ine or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint

25、accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsi

26、bility center, delegates the concomitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms: Feedforward: providing a basis for control at the point of action (the decision point); andFeedback: providing a bas

27、is for measuring the effectiveness of control after implementation.Managements role is to feedforwarda futuristic vision of where the company is going and how it is to get there, and to make clear decisions餐飲成本控制外文翻譯文獻coordinating and directing employee activities. Management also oversees the devel

28、opment of procedures to collect, record, and evaluate feedback.Therefore, effective managementcontrols results from leading people by force of personality and through persuasion; providing and maintaining proper training, planning, and resources; and improving quality and results through evaluation

29、and feedback.Control reports are informational reports that tell management about an entitys activities. Management requests control reports only for internal use, and, therefore, directs the accounting department to develop tailor-made reporting formats. Accounting provides managementwith a format

30、designed to detect variations that need investigating. In addition, management also refers to conventional reports such as the income statement and funds statement, and external reports on the general economy and the specific industry.Control reports, then, need to provide an adequate amount of info

31、rmation so that management may determine the reasons for any cost variances from the original budget. A good control report highlights significant information by focusing managements attention on those items in which actual performance significantly differs from the standard.Because key successfacto

32、rs shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to encompassa period in which10餐飲成本控制外文翻譯文獻management can take useful remedial action. In addition, accounting disseminates control reports in a tim

33、ely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses.In applying the f

34、ollowing simple formula, managers,especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can inf

35、luence the cost side. Hence, the evaluation of managements performance and its operations is cost control.For cost control purposes, a budget provides standard costs. As management constructs budgets, it lays out a road map to guide its efforts. It states a number of assumptions about the relationsh

36、ips and interaction among the economy, market dynamics, the abilities of its sales force, and its capacity to provide the proper quantity and quality of products demanded.Accounting plays a key role in all planning and control. It does this in four key areas: (1) data collection, (2) data analysis,

37、(3) budget control and administration, and (4) consolidation and review.ii餐飲成本控制外文翻譯文獻The accountants play a key role in designing and securing support for the procedural aspects of the planning process. In addition, they design and distribute forms for the collection and booking of detailed data on

38、 all aspects of the business.Although operating managers have the main responsibility of planning, accounting compiles and coordinates the elements. Accountants subject proposed budgets to feasibility and profitability analyses to determine conformity to accepted standards and practices.Management r

39、elies on such accounting data and analysis to choose from several cost control alternatives, or management may direct accounting to prepare reports specifically for evaluating such options. As the Chainsaw Al episode indicated, all costs may not be viable targets for cost-cutting measures.For instan

40、ce, in mass layoffs, the company may lose a significant share of its human capitalby releasing veteran employees who are experts in their fields, not to mention by creating a decline in morale among those who remain. Thus management must identify which costs have strategic significance and which do

41、not.To determine the strategic impact of cost-cutting, management has to weigh the net effects of the proposed change on all areas of the business. For example, reducing variable costs related directly to manufacturing a product, such as materials and transportation costs, could be the key to greater incremental profits. However, management must also consider12餐飲成本控制外文翻譯文獻whether saving money on production is jeopar