我故意尿裤子的故事:谁能帮我把这段中文翻译成英文??高奖励!!!

来源:百度文库 编辑:中科新闻网 时间:2024/05/12 13:43:27
企业的经营管理工作可分为两大类:一类是在目标市场与产品方向既定的情况下的日常管理,即战术性管理。另一类是与企业长远性和全局性发展相关的战略管理。新世纪科学技术的飞速发展、消费者需求多样化以及世界经济一体化进程的加快,客观上要求企业在有效地进行战略管理的前提下,进一步索本求源、减少浪费、降低资源消耗。新的企业观认为:企业是为最终满足顾客需要而设计的“一系列作业”的集合体。作业影响成本,动因影响作业。成本动因可以分为两大类:一类与微观层面相连,主要是与企业的生产有关的成本动因,另一类是战略意义上的成本动因,如规模、技术、劳动力投入等因素。适应现代企业管理的需要,一方面,在管理会计中传统的成本计算方法必须作革命性的变革———以“产品”为中心的成本计算将被以“作业”为中心的作业成本计算所代替。通过对作业成本的确认、计量,为尽可能消除“不增加价值的作业”、改进“可增加价值的作业”及时提供有用信息,从而促使相关的损失、浪费减少到最低限度。另一方面,从战略意义上考虑,管理会计可以包含以下成本管理内容:(1)通过适度的投资规模来降低成本。(2)通过市场调研确定为顾客提供服务产品多样性的广度来降低成本。(3)通过合理的研究开发政策,按照所得大于所费的原则降低企业总体成本。(4)通过合理劳动力投入来降低企业成本,管理的重心在决策。从决策分析方面来看,传统管理会计在进行决策分析时注重把模型运用和结果计算放在首位,而忽视模型运用的前提分析和结果计算的取数过程,以致影响到会计信息的准确性。应该说,与结果计算相比,取数分析过程更为重要。在经济行为分析中,作为计算依据的取数是否正确,决定了计算结果的正确性;作为模型运用的前提条件是否存在,决定了模型的可运用性。加之21世纪高新技术运用引起的企业内外经济结构的不稳态性,要求管理会计进行决策分析时必须做到:(1)进行模型的理论前提与现实前提是否吻合的比较分析,从而确定选用的模型或对计算结果的可能修正;(2)在遵从取数的一般过程和其分析要求的前提下,确定取数的方法以及取数的分析方法;(3)对取得的数据进行确定性、可靠性评价,进而确定所取数据中存在的风险因素;(4)对模型中运用的数据,凡存在不确定性的因素,应提出控制措施。确实找不到控制措施的,必须对取数进行风险值测定,并调整取数的大小。坚持以人为本、充分挖掘和使用人力资本将成为企业管理中首先考虑的问题。与此相联系,管理会计在进行预测、决策、规划与控制的过程中,必须将提供的会计信息与对人的管理结合起来。具体做到:(1)进行人的行为研究,采用有效的激励方式和业绩考核方案,激发人的主观能动性和行为积极性,使人在开始行动之前就有积极的行为意识,在行为过程中能做到有意识的自觉控制。(2)对人力资源价值及成本的确定。为了实施具体的人力管理,有必要将人力资源价值与成本量化,因为量化后的人力资源数据有助于各项管理措施的操作。(3)进行人力资源的投资分析。人力资源同物力资源一样,能够在未来为企业获得一定的收益,(尤其是在知识经济时代),但是,若不进行科学的可行性分析,也会出现投资失误,给企业造成损失。此外,对人力资源投资的分析与评价,还有助于企业在总资本预算中考虑到人的因素,使企业资金的分配更为有效,克服以往管理者追求短期利益而不重视人力投资的急功好利行为。

Enterprise's management supervisory work may divide into a two big kind is in the situation daily tube which decides in the goal market and the product direction is the tactic management. Another kind is and enterprise long term and the overall situation development related strategy management. The new century science and technology rapid development, the consumer demand diversification as well as the world economics integration advancement Canadian indignation on is objective requests the enterprise in effectively to carry on the strategic management the premise further rope book to ask the source, the reduced waste, to reduce the resources consumption. The new enterprise observes thought that, The enterprise is for finally satisfies "a series of works" which the customer needs to design aggregate. The work affects the agent influence work. The cost agent may divide into two big kinds: A kind is connected with the microscopic stratification plane, mainly is and enterprise's production related cost agent, another kind is in the strategic sense cost agent, like factor and so on scale, technology, labor force investment. The adaption modern business management needs on the one hand, the traditional cost finding method will have to make the revolutionary in management accounting transformation to replace take "the product" as the central cost finding take "the work" as the central cost of operation computation. Through to the cost of operation confirmation, the idea for eliminates as far as possible "does not increase the value the work", the improvement "may increase the value the work" promptly to provide the useful letter thus to urge the correlation the loss, the waste to reduce to the threshold .On the other hand, considered from the strategic sense below that, management accounting to be allowed to contain the cost management content: (1) reduces the cost through the moderate investment scale (2) to provide the service product multiple through the market investigation and study determination for the customer breadth to reduce the cost (3) according to the principle which obtained is bigger than spends to reduce the enterprise overall cost through the reasonable research development politics (4) to invest through the reasonable labor force reduces the enterprise cost, the management center of gravity in the decision-making. Looked from the policy-making analysis aspect, tradition management accounting when carries on the policy-making analysis pays great attention to puts the model utilization and the result computation on the first place, but neglects the model utilization the premise analysis and the result computation fetching process, so that affects the accounting information accuracy. Should say that, is more important with the result computation fetching analysis process. In economic activities analysis as computation basis fetching whether had decided whether the computed result correct pattern utilization prerequisite did save has decided the model .The 21st century high-tech utilization causes inside and outside the enterprise the economic structure stable state request management accounting does not carry on when the policy-making analysis must do stabs (1) to carry on the model the theory premise and the realistic premise whether do tally the comparison minute thus determined selects model or to computed result possible revision; (2) is complying with the fetching the general process and its analysis request premise determination fetching method as well as the fetching analysis method; (3) to the data which obtains carries on the determinism, the reliability comments imitates then the determination to fetch the risk which exists according to the center because (4) to the model in the utilization number every existence not definite factor, should propose the control measure. Truly cannot find the control measure dish to have to fetch carries on the risk value to measure sleeps and adjusts the fetching the size. Persisted humanist, the full excavation and the use human capital will become the question which in the business management first considered. Relates with this, management accounting in to carry on the forecast, policy-making, the plan and in the control process, must the accounting information which provides with to person's management unify .Specifically achieves: (1) conducts person's behavior research, selects the effective drive method and the achievement inspection plan, stimulates person's subjective initiative and the behavior is positive enable the person at starts before taking action to have the positive behavior consciousness, can achieve the consciously aware control in the behavior process (2) to the human resources value and the cost determination. In order to implement the concrete manpower management, it is necessary the human resources value and the cost quantification, after because the quantification human resources data is helpful to each management measure operation (3) carries on the human resources the investment analysis. The human resources same physical resource resources one will be able to obtain the certain income in the future for the enterprise, (in particular in knowledge economy time), but, if will not carry on science the feasible minute also to be able to appear the investment fault, will cause the losses to the enterprise. This with comments to the human resources investment analysis imitates also is helpful to the enterprise considers the person in the total capital budget because to cause the enterprise fund the assignment to be more effective, overcomes the former superintendent to pursue the short-term benefit but not to take the manpower investment the anxious merit good advantage behavior .