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1、外文翻譯原文FinancialControlasanAidtoManagementMaterialSource:http://www.emeraldinsight.comAuthor:P.T.MenziesThefundamentalobjectiveofthemanagementofeverymanufacturingandcommercialconcernmustbetosellitsproductswiththemaximumprofitinthelongterm.Itisalwayspossibletoproduceadditionalprofitsint
2、heshorttermbysacrificinglong-termobjectivesinfavorofimmediateeconomies.However,theoverallpictureofprofits,short-andlong-term,ismoreimportant.Toensureprofitabilityinthelongerterm,themanufacturerhastoputhimintoabusinessinwhichhecanreasonablyexpecttobesuccessful,tobuythematerialsbestsuit
3、edtohisjob,topaythesalariesandwagesrequiredtosecuregoodemployees,andtoseekasatisfactorymarginofprofit.Amanufacturermustfirstselectorcreateamarketforhisproducts;hemustthensupplyproductsoftherightquality,attherightprice,andinquantitiesadequatetomeetmarketrequirementswiththeminimumoveral
4、lexpenditureonthethreebasicfactorsofproduction—thatiscapital,materialsandmanpower.Thepurposeoffinancialcontrolistohelpthemanagersofthebusinessatalllevelstodojustthat.TheRoleofFinancialControlTheaimoffinancialcontrolis,inthefirstplace,toensurethatinformationismadeavailablewhichwillenab
5、lemanagementtodecideonthebestcourseofaction.Itisnotsufficientmerelytoforecasteventsorresults—itmustproduceanaffirmativeplanforthefuture.Situationshavetobecreatedsothatthemaximumbenefitcanbederivedfromthemandeverypossibleimprovementinperformancemustbeused.Thesecondaimoffinancialcontrol
6、istoseetoitthatdivergencesfromplanareascertained,correctiveactionappliedand,ifnecessary,theplanadjusted.Soeverymanufacturerwhowishestorunhisbusinesssuccessfullyhasfirsttodecideuponwhatheistryingtodo,andthentoformulateapolicytoachievemaximumeffectinhisdecisions.Itismostimportantthatthe
7、reshouldbeadefinitepolicyforthebusinessfullyunderstoodbyallitsmanagers.Alargebusinesstendstohaveaconsiderablemomentumandtherecanbealagofseveralyearsbetweentakingadecisionandreapingthereward.ConsequentlyadequatemachinerymustexistforAssessingthecurrentresultsofdecisionstakeninthepast,an
8、dalso
