成本控制中英文對(duì)照外文翻譯文獻(xiàn)

1、成本控制中英文對(duì)照外文翻譯文獻(xiàn) 成本控制中英文對(duì)照外文翻譯文獻(xiàn) (文檔含英文原文和中文翻譯 檔含英文原文和中文翻譯)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

2、 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 “

3、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. D

4、unlap 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

5、Dunlap, having lost confidence in his “one-trick“ approach to management.COST CONTROL APPLICATIONSA complex business requires frequent information about operations in order to plan for the future, to control present acti

6、vities, and to evaluate the past performance of managers, employees, and related business segments. To be successful, management guides the activities of its people in the operations of the business according to pre-esta

7、blished goal and objectives. Management’s guidance takestwo forms of control:(1) the management and supervision of behuvior , and (2) the evaluation of performance.Behavioral management deals with the attitudes and actio

8、ns 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 ev

9、aluation measures outcomes of employee's actions bycomparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and th