现代的管理方法对成本会计的影响外文翻译.doc

外文翻译 原文 On the modern management methods on the impact of cost accounting Material Source: /?i78248# Author: anonymous Cost is the basis for product pricing, but also a source of competitive advantage, in modern society, the price is determined by the average production capacity of the community, the company has only an average price below the cost of the community to produce a homogeneous product, in order to survive. Out of business in the correct accounting of the cost of the product produced, then it can consider whether to accept the orders in order to ensure companies can profit. At the same time, only the explicit costs of CAUSE in order to effectively reduce the cost of the product. ?A modern manufacturing methods to promote the progress of the management methods ?Since the 20th century, 70 years, the market increasingly competitive, new technologies, new techniques are constantly emerging, widely used in production, further expansion of enterprise scale, large-scale enterprises are turning to diversification, diversification of production, enterprise shift from the original high-volume production of small quantities Yield . In particular, the use of computers has greatly enhanced the production management level. Through the use of computer-aided systems can significantly reduce labor costs, save time and improve work efficiency. Electronic Technology revolution has yielded many new manufacturing systems, such as flexible manufacturing system (PMS), computer-aided design (CAD), computer-aided Engineering (CAE) and computer-aided manufacturing (CAM) system, not only to expand the computers functionality, but also for vendors offer a more broad space for development. In the advanced manufacturing environment, many manual has been replaced by machines, therefore a significant decline in the proportion of direct labor costs, fixed manufacturing costs of large-scale increase. 1970, prior to the indirect costs of direct labor cost is only 50% ~ 60%, and today