management-on-the-cost-of-us-multinational关于美国跨国公司的成本管理--外文翻译.doc

From:Rohde. Accounting Information Systems[J]. International Journal ,2008. 40–68
Management on the cost of US multinational Abstract
U.S. multinational companies manage their internal costs very seriously. The main purpose of cost management is to different industries, different regions of strict comparison and control costs in order to facilitate internal funds, the reasonable transfer of equipment, minimizing costs, maximizing global profits.

Keywords: multinational corporations, cost management, methods

1．the cost of management of the subsidiary
To obtain the status of cost management within the subsidiary information subsidiary of U.S. multinational corporations to submit the general requirements for different times and different content report content and format of these reports by the U.S. headquarters of a unified basis. U.S. multinational companies generally have their own systems and requirements E-MALL calendar, the key employees have their own E-MAILL address, the U.S. headquarters of all employees based on the calendar and address data, request the subsidiaries to report on time.
The subsidiaries of transnational corporations on the global cost of management is carried out through the following ways:
(1) the company has its own variety of products developed within the standard cost, the cost of a subsidiary in strict accordance with the implementation of this standard, for each subsidiary the resources, human and environmental difference in the differences, all included in other cost accounting, In a monthly report on the date specified by the actual reported to the company.
(2) For details of the cost of the internal situation in subsidiaries, the company is required by the uniform format for reporting, the various projects listed in the report is mainly to facilitate the head of different industries, different regions compared to the head office decision in which countries or regions should increase investment, which should reduce the capital investment in order to achieve a reasonable transfer. The unified format is called the factory management reports.
(3) To promote the subsidiaries around the world reduce cost, the Corporation requested to reduce the cost subsidiary of the situation and report preparation, reduce the cost of the report referred to the report. Report on the costs of the multinational companies attach great importance to require the subsidiary must be reported within the stipulated period, the cost of lower status, will directly affect the subsidiary's profit or loss situation. Report on cost reduction, headquarters staff for the United States, and the results of cost reduction requirements of the various subsidiaries in the income statement and balance sheet to reflect the appropriate items in the submission of quarterly reports, annual report also detailed analysis in order to achieve quarter and between quarters, year to year comparison.
2．The report of cost reduction
2.1 The purpose of the report cost reduction
(1) Reduce the cost of all items (productivity, external resources, the purchase price difference, rationalization proposals) has a comprehensive listing. To enable the subsidiary to provide more accurate financial reporting, detailed, easy to understand.
(2) Subsidiaries may reduce the cost of the project ideas and factories around the world, all product lines, product groups learn with, to achieve global sharing.
(3) To reduce the cost report as a high-level management tools, clearly indicate who is in charge of the project, responsible for the content of the project and what each time. That is specified: WHAT, WHO, WHEN.
(4) Of the global factories, plants and their branches, the headquarters of the procurement management of work between departments is minimized.
2.2 The contents of the report
(1) Plant Code: means all subsidiaries of the multinational corporations in accordance with the coding region. English is generally short. For example, enterprises in the United States: Cheraw-CH, the European factory: Mosley Stone-MS and so on.
(2) Item number: is the number of all cost reduction programs, the first few letters is the industry shorthand for the future as the three figures to 001,002, for example: TER99001, TSB99001, TNB99001 and so on.
(3) Sub-item number: refers to the same sub-items under the item number, especially those different items in the income statement, usually A, B, C to represent.
(4) Conservation means: refers to the savings obtained from the following ways: purchasing (and negotiation suppliers or new suppliers, reducing conditions, to achieve the purpose); economic (market price changes, such as raw materials, packaging materials, timber); Outsourcing (past their high production costs, cost savings are purchased); productivity (improvement, loss reduction, methods and improvement of productivity); design (product appearance, process improvement); rationalization (plant rationalization of the proposed savings); other.
(5) Production line coding. The project refers to products which reduce the production line, production line of code can be used more precisely to reduce the project description.
(6) Project Manager: means the person in charge of this project.
(7) Start time: After the implementation of this project means the actual amount of savings the month. If the amount of savings did not materialize, this time of the month the amount is expected to achieve savings.
(8) Actual savings in 1998 amount: This amount is lower in cost savings reported in the year 1998 amount.
(9) The amount of savings in 1999: 1999 refers to the amount of actual savings amount and projected savings.
(10) The amount of savings expected in 2000: that in 2000 is expected to save the amount.
(11)Total amount of savings: means 1998,1999,2000, three years the total amount of savings.
3．Erence cost management
Through the above costs to the United States in a multinational management and internal reporting requirements of the various cost management report describes, the U.S. multinational company's internal cost management is very strict and necessary. Throughout the major U.S. multinationals, all well known, powerful, and most of its stringent cost management, detailed and well known. Furthermore, only strengthen the internal cost management, reduce costs internal friction, to the fierce competition to survive. This is our ongoing company and a group with a strong reference.
Our internal cost management on the current situation, in addition to the cost of management Hangang across the country, the other on this small study, reported less disclosure to say that this is our regret that the accounting profession and the business community , It should be noted, as China's economic development and further integration with the international economy, international advanced management experience of large companies is worth learning to learn. Want this on U.S. multinational companies introduced internal cost management reporting but also for our company and a group building a number of reference.
关于美国跨国公司的成本管理
摘 要
美国跨国公司对其内部的成本管理非常重视。进行成本管理的目的主要是对不同行业、不同地区的成本进行严格比较和控制，以便于进行公司内部资金、设备的合理转移，尽可能降低成本，实现全球利润最大化。

关键字：跨国公司、成本管理、方式

1．对子公司的成本管理
为获取各子公司内部成本管理状况的信息，美国跨国公司一般要求各子公司提交不同时期、不同内容的报告，这些报告的内容和格式由美国总部统一制定。美国跨国公司一般有自己的E－MALL系统和规定日历，各主要雇员有自己的E－MAILL地址，美国总部根据日历和各雇员地址进行数据传输，要求各子公司准时提交报告。
该跨国公司对全球子公司的成本管理是通过如下方式进行的：
（1）该公司有自己内部制定的各种产品的标准成本，各子公司严格按照此标准成本执行，对于各子公司由于资源、人力、环境不同而产生的差异，全部计入其他成本核算，并每月在规定的日期通过实际报告呈报给公司。
（2）对于各子公司内部的详细成本情况，总公司要求按统一的格式进行报告，报告中所列的各种项目主要是为了便于总公司对不同行业、不同地区进行比较，以使总公司决策在哪些国家或地区应加大投资，哪些应减少投资以实现资本的合理转移。这个统一的格式称之为工厂管理报告。
（3）为了促使全球各子公司降低成本，总公司要求各子公司编制并报告成本降低情况，该报告称之为成本降低报告。该跨国公司对成本降低报告非常重视，要求各子公司必须在规定的日期内呈报，成本降低的状况如何，将直接影响到子公司的损益状况。对成本降低报告，美国总部有专人负责，并且对成本降低的成果要求各子公司在损益表和资产负债表内的适当项目中反映，在提交的季报、年报中也要详细分析，以实现季与季之间，年与年之间的比较。
2．成本降低报告
2.1成本降低报告的目的
（1）对所有成本降低项目（生产率、外来资源、购买价格差异、合理化建议）有一个综合列示。使各子公司提供的财务报告更为准确、详实、易于理解。　　
（2）子公司的成本降低设想和项目可由全球各工厂、各产品线、产品组借鉴采用，实现全球共享。
（3）把成本降低报告作为高水平的管理手段，明确指明是谁在负责该项目，负责该项目的内容及时间各是什么。即指明：WHAT、WHO、WHEN.
（4）使全球各工厂、工厂的各分公司、总部采购部门之间管理性的工作最小化。
2.2 报告的内容
（1）工厂编码：指对该跨国公司的所有子公司按照地区进行的编码。一般为英文简写。如，在美国的企业有：Cheraw-CH，欧洲的工厂有： Mosley Stone-MS等。
（2）项目编号：是对所有成本降低项目的编号，前几位英文字母是行业的简写，以后为三位数字：001、002，例如：TER99001，TSB99001，TNB99001等。
（3）分项目编号：指在同一项目下的各分项目的编号，尤其是指那些在损益表不同项目，通常以A，B，C来表示。
（4）项目摘要：对该项目的简要说明，使对此项目不熟悉的人易于明白。
（5）节约途径：指从以下途径得到节约：采购（和供应者或新的供应者协商，降低条件，达到目的）；经济（市场价格的变动，如在原材料、包装材料、木材方面）；外购（过去自己生产成本高，现购买可节约成本）；生产率（改善、损耗降低、方法改进等提高生产率）；设计（产品外观、工艺过程的改进）；合理化（工厂合理化建议的节约）；其他。
（6）生产线编码。指该降低项目在产品的哪条生产线上，使用生产线编码可以更确切地对降低项目进行描述。
（7）项目主管：指对此项目负责的主管人员。
（8）开始时间：指此项目执行后实际实现节约额的月份。如果节约额没有实现，此时间为预计实现节约额的月份。
（9）1998年实际节约额：此金额是指在成本降低报告中1998年全年节约额。
（10）1999年节约额：指1999年实际节约额和预计节约额。
（11）2000年预计节约额：指预计在2000年将要节约的金额。
（12）年节约金额总计：指1998，1999，2000，三年节约额的合计。
3．成本管理的借鉴
通过以上对美国某跨国公司内部成本管理方式和要求呈报的各类成本管理报告介绍来看，美国跨国公司对公司内部的成本管理是非常严格和必要的。纵观美国各大跨国公司，凡是名气、有实力的，大都以其成本管理严格、细致而著称。再者，唯有加强内部成本管理，降低成本内耗，才能在激烈的竞争中得以生存。这对于我国目前正在进行的公司化、集团化，具有极强的借鉴意义。
我国关于公司内部成本管理的现状来看，除邯钢的成本管理方法在全国推广外，其他对此研究的很少，披露报告的更少，这不能不说是我国会计界和企业界的遗憾，但应该看到，随着我国经济的发展和与国际经济的进一步融合，国际上大公司先进的管理经验很值得我们借鉴学习。希望本篇关于美国跨国公司内部成本管理报告的介绍也能为我国公司化、集团化建设有一些借鉴作用。

目 录
第一章 总 论 1
第一节 项目概述 1
第二节 可行性研究的依据 3
第三节 可行性研究的范围和内容 3
第五节 技术经济指标 4
第二章 项目背景和建设的必要性 5
第一节 项目提出的背景 5
第二节 项目建设的必要性 7
第三章 需求分析及服务规模与标准 9
第一节 需求分析 9
第二节 服务规模与标准 10
第四章 项目选址及建设条件 13
第一节 项目选址 13
第二节 项目区自然条件 13
第三节 项目区社会经济条件 18
第四节 项目区基础设施状况 20
第五章 规划设计和建设方案 23
第一节 设计依据和目标 23
第二节 规划方案分析 25
第三节 建设方案 31
第六章 消 防 46
第七章 环保和劳动安全卫生 47
第一节 环境保护 47
第二节 劳动安全卫生 48
第三节 建议 50
第八章 节能分析 52
第一节 概 述 52
第二节 节能设计依据 52
第三节 能耗分析 53
第四节 节能措施 54
第九章 项目组织管理和实施进度 58
第一节 项目组织管理 58
第二节　进度计划安排 60
第十章 招投标方案 62
第一节　招标管理 62
第二节　项目招标基本情况 65
第十一章 投资估算与资金筹措 66
第一节 投资估算 66
第二节 资金筹措 70
第十二章 效益分析 71
第一节 经济效益 71
第二节 社会效益 73
第十三章 结 论 75

7