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1、河南理工大學(xué)2011屆本科生畢業(yè)論文(設(shè)計(jì))本科畢業(yè)設(shè)計(jì)(論文)附錄附錄Ⅰ—外文原文題目:Manufacturingenterpriseofartificialcoststudies附錄Ⅱ—外文中譯文題目:制造型企業(yè)的人工成本研究院(系)經(jīng)濟(jì)管理學(xué)院專業(yè)名稱會(huì)計(jì)學(xué)年級(jí)班級(jí)07-3班學(xué)生姓名XXX指導(dǎo)教師XXX2011年6月2日172011屆本科生畢業(yè)論文(設(shè)計(jì))附錄目錄附錄Ⅰ—外文資料:11Artificiallycoststructureandindexsystem11.1Artificiallycostdefinitionandcomposition11.2
2、Artificiallycostindexsystem12Ourmanufacturingenterpriseartificiallycostproblems32.1Enterpriseovergrowncollege,laborcoststoomuch32.2Thelackoflaborcostsinput-outputconsciousness32.3Enterpriselackthecostcontrolofmechanismofartificial32.4Lackofartificiallycostofenterpriseriskconsciousnes
3、s42.5Noattentiontothetrainingofitsstaffandprofessionaldevelopment43Enterprisehowtoartificiallycostmanagement43.1Establishflexiblemanagementmechanism43.2Tobuildastatisticalparameterandanalysismodel63.3Establishbudget,clearingsystem74Strengthenartificiallycostmanagementproblemsshouldbe
4、paidattentionto84.1Strengthenartificiallycostmanagementisalong-termprocess84.2Shouldpayattentiontoartificiallycostleverage84.3With"input-output"viewofartificialcost94.4Artificialcostmanagementoffeasibility,policy9附錄Ⅱ—中文翻譯:111人工成本的構(gòu)成與指標(biāo)體系111.1人工成本的定義與構(gòu)成111.2人工成本的指標(biāo)體系112我國(guó)制造企業(yè)人工成本存在的問(wèn)題
5、122.1企業(yè)冗員過(guò)多,人工成本虛耗122.2缺少人工成本的投入產(chǎn)出意識(shí)122.3企業(yè)缺少人工成本的控制機(jī)制122.4企業(yè)缺少人工成本的風(fēng)險(xiǎn)意識(shí)132.5沒(méi)有關(guān)注員工的培訓(xùn)與職業(yè)發(fā)展133企業(yè)如何進(jìn)行人工成本管理133.1建立靈活的管理機(jī)制133.2建立統(tǒng)計(jì)臺(tái)賬及分析模型143.3建立預(yù)算、結(jié)算制度154加強(qiáng)人工成本管理應(yīng)注意的問(wèn)題164.1加強(qiáng)人工成本管理是一項(xiàng)長(zhǎng)期的過(guò)程164.2應(yīng)注意人工成本的杠桿作用164.3用“投入產(chǎn)出”的觀點(diǎn)來(lái)看待人工成本164.4將人工成本管理獨(dú)立化、政策化16172011屆本科生畢業(yè)論文(設(shè)計(jì))172011屆本科生畢業(yè)論文(設(shè)計(jì))
6、附錄:外文資料與中文翻譯附錄Ⅰ—外文資料:Manufacturingenterpriseofartificialcoststudies1Artificiallycoststructureandindexsystem1.1ArtificiallycostdefinitionandcompositionAccordingtoChina'slaborsecurityregulation,enterpriseartificiallycostistoshowtheenterpriseisinproduction,operationandprovidelaborservic
7、esactivitywhathappenedinthedirectandindirectartificiallyexpensescombined.Artificiallycostmainlyhasaseven-itemconstitute,scopeincludesworkertotalwages,worker,socialinsurancepremiums,workerwelfarefundseducationfunds,laborprotectionfees,workerhousingfeesandotherartificiallycosts.1.2Arti
8、ficiallycost