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1、本科毕业论文（设计）外文翻译原文：CostManagement:ControlandProfitabilityAllexecutivesandmanagersaccountforcost.Invariousways,allbusinessprofessionalsmanagecost,andmostmanagersengageincapitalinvestmentdecisions,forecasting,pricing,andproductorservicemanagement.Allthesebusinessactiviti
2、esaredeeplyembeddedintheworkofcostaccounting.Cost-relatedtasksconsumeasignificantamountofmanagementtimeatalllevelsoftheorganization.Abusinessprofessionalmustunderstandtheorganization’scostaccountingpracticestocompetentlymanageaspecifiedareaandunderstandhowpersonalacc
3、ountabilitiesarecalculatedandtracked.AnaccountinginstructorwithconsiderableexperienceinthefieldalwaysgaveherMBAstudentsthesameadvice,“Learnthelanguageofaccounting.It’sthelanguageofbusiness,andifyoudon’tlearnit,somelittlebeancounterwearingagreeneyeshadewillblowyourgra
4、ndmarketingoroperationsidearightoutofthewater!”Bellwetherorganizationsthatemployadvancedmanagementsystemsstillruntheiraccountingsystems—“keeptheirbooks”—accordingtobasiccostaccountingprinciples.Importantly,conventionalpracticesshapeadvancedtechniques;therefore,morema
5、turemethodscannotbefullyunderstoodwithoutreferencetotheirpredecessors.Asabaseline,anorganization’sexecutivesmustestablishmanagement/costaccountingpracticefoundationsthatservedecisionmakingandoperations,first,andfinancialaccounting,second,beforemovingtoadvancedsystems
6、.Toaccomplishthis,executivesneedtheabilitytodistinguishsystemalternatives.Thischapteraddressestheserequirements.TheProfitImperative:DefiningtheObjectivesofCostManagementProfitability,variouslyinterpretedasnetincome,equityvalue,andreturnoninvestmentisaresults-focusedi
7、ndicatorwatchedmorecarefullythananyotherperformancemeasurementcategory.Butifthesemeasurementsdepictresults,whatmeasurementsshowthedimensionsofperformancefortheprocessesthatleadtothoseresults?Atthecore,profithasonlytwocomponents:revenueandcost.Tounderstandhowcostmanag
8、ementsystemworks,herearesomekeytermstobefamiliarwith:•Cost.Anoutflowofaresource,whetherincash,asapayable,arenderedservice,orasatrad
