譯文（字數 2428）

成本控制

羅杰·J·艾比納德

商業參考，商業百科全書，第二版

成本控制，也被稱為遏制成本或管理成本，一個廣闊的成本管理技術，它的經濟增長目標是降低成本提高企業效率。企業使用的成本控制方法，監測，評價，并最終提升效率的具體領域，如部門、產品線。

20世紀90年代的成本控制措施，受到了美國企業的首要關注。一般而言，外包企業重組、撤資的外圍活動，大規模裁員等成本控制戰略被認為是升提升企業利潤和維持企業競爭優勢的需要。其目的往往是降低企業的生產成本，這樣該企業給出的銷售價格就比其競爭對手具更大的利潤。

一些成本控制的支持者認為，這種戰略的成本削減計劃必須慎重，因為并非所有降低成本的方法，都會對企業產生有利的影響。在20世紀90年代的一個顯著的例子,首席執行官鄧拉普,綽號“電鋸阿爾”，盡管他大幅降低企業的生產成本，但他領導的小器具制造公司依舊未能盈利。 鄧拉普解雇了成千上萬的工人和出售企業的業務,在他擔任CEO兩年內貢獻不大，公司的競爭地位和股票的價格大幅下滑。因此，在1998年公司董事會解雇了鄧拉普，對他“成本控制一招”的管理方法失去了信心。

成本控制是一個持續的過程，與擬議的年度預算配合使用。該預算有助于：（1）組織、協調生產和銷售、服務和管理職能;（2）采取最大程度地利用現有的機會。根據財政歷年的進步形式，將預算與實際結果作比，生成新的計劃和經驗教訓，用以評價目前的行動。

外文原文（字符數 9559）

COST CONTROL

Roger J. AbiNader

Reference for Business，Encyclopedia of Business, 2nd ed.

Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations.

During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.

Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management.

Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting's control function. On the other hand, performance evaluation measures outcomes of employee's actions by comparing the actual results of business outcomes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.