术语“目标成本管理”的详细信息

英译术语:

objective cost management

汉语语境:

目标成本管理就是在企业预算的基础上，根据企业的经营目标，在成本预测、成本决策、测定目标成本的基础上，进行目标成本的分解、控制分析、考核、评价的一系列成本管理工作。根据农产品生产的基本特征，利用目标成本管理的“倒扣法”和标准成本管理的“顺算法”相结合的方法，确定农产品成本控制的基本程序。这一基本程序为：首先，制定农产品成本控制的标准；其次，计算实际发生的农产品成本；再次，进行成本差异分析；最后，采取措施控制成本。

英语语境:

Objective cost management is based on the enterprise budget, and is in accordance with the business objectives. It is on the basis of the cost forecast, cost decision, determination of target cost to conduct a series of cost management like target cost decomposition, analysis, assessment and evaluation. According to the basic characteristic of agricultural production, using combined method of formulating standard cost of objective cost management and standard cost management, we can establish the procedure and method of cost control of agricultural product. It is to draw up cost control standard of agricultural product first, then to calculate actual cost of agricultural product, then to analyze the difference between standard cost and at last to take measures to control cost.

英译术语:

target cost management

汉语语境:

目标成本管理以管理为核心，核算为手段，效益为目的，对成本进行事前测定、日常控制和事后考核，从而形成一个多层次、多方位的成本体系，以达到少投入多产出获得最佳经济效益的目的。推行目标成本管理，降低产品成本，实现成本的目标控制，是企业提高经济效益的关键所在。可以通过确定目标成本，建立核算体系，建立激励机制，严格奖惩考核等取得明显的成效。

英语语境:

Target cost management, with the core of management, method of accounting, the purpose of benefit, can conduct predetermination, daily control and post assessment of the cost, thus forming a multi-level, multi-directional cost system, in order to reduce the input and increase output to get the best economic benefit. To implement target cost management, cutting down costs and realizing the targeting control of costs are the key for enterprises to improve their economic effectiveness. Measures such as to set the targeting costs and establish the accounting system, and set up the stimulating mechanism and strictly conduct the awarding, punishing and checking regulations can help to achieve significant effectiveness.