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1、本科畢業(yè)論文（設(shè)計）外文翻譯原文：CostManagement:ControlandProfitabilityAllexecutivesandmanagersaccountforcost.Invariousways,allbusinessprofessionalsmanagecost,andmostmanagersengageincapitalinvestmentdecisions,forecasting,pricing,andproductorservicemanagement.Allthesebusines
2、sactivitiesaredeeplyembeddedintheworkofcostaccounting.Cost-relatedtasksconsumeasignificantamountofmanagementtimeatalllevelsoftheorganization.Abusinessprofessionalmustunderstandtheorganization’scostaccountingpracticestocompetentlymanageaspecifiedareaandunders
3、tandhowpersonalaccountabilitiesarecalculatedandtracked.AnaccountinginstructorwithconsiderableexperienceinthefieldalwaysgaveherMBAstudentsthesameadvice,“Learnthelanguageofaccounting.It’sthelanguageofbusiness,andifyoudon’tlearnit,somelittlebeancounterwearingag
4、reeneyeshadewillblowyourgrandmarketingoroperationsidearightoutofthewater!”Bellwetherorganizationsthatemployadvancedmanagementsystemsstillruntheiraccountingsystems—“keeptheirbooks”—accordingtobasiccostaccountingprinciples.Importantly,conventionalpracticesshap
5、eadvancedtechniques;therefore,morematuremethodscannotbefullyunderstoodwithoutreferencetotheirpredecessors.Asabaseline,anorganization’sexecutivesmustestablishmanagement/costaccountingpracticefoundationsthatservedecisionmakingandoperations,first,andfinancialac
6、counting,second,beforemovingtoadvancedsystems.Toaccomplishthis,executivesneedtheabilitytodistinguishsystemalternatives.Thischapteraddressestheserequirements.TheProfitImperative:DefiningtheObjectivesofCostManagementProfitability,variouslyinterpretedasnetincom
7、e,equityvalue,andreturnoninvestmentisaresults-focusedindicatorwatchedmorecarefullythananyotherperformancemeasurementcategory.Butifthesemeasurementsdepictresults,whatmeasurementsshowthedimensionsofperformancefortheprocessesthatleadtothoseresults?Atthecore,pro
8、fithasonlytwocomponents:revenueandcost.Tounderstandhowcostmanagementsystemworks,herearesomekeytermstobefamiliarwith:?Cost.Anoutflowofaresource,whetherincash,asapayable,arenderedservice,orasatrad
