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1、 关于加强成本管理打造一流透平机械中英文对照On strengthening cost management to create first-class turbomachinery in Chinese and English.在市场经济迅猛发展的今天，中国经济环境发生了剧变。信息技术的发展，一方面给企业提供了更好的成本控制手段；另一方面，使得全球经济一体化进程加速，市场需求瞬息万变，竞争变得异常激烈。企业要想在激烈的竞争中立于不败之地，或者说为了更长久的生存下去，必须首先获得成本优势，而成本优势的取得并不限于成本本身，应从管理的高度去挖掘降低成本和获取效益的潜力。In the rapid
2、developing market economy, changed the economic environment of china. The development of information technology, on one hand, to provide better cost control method; on the other hand, the accelerating process of global economic integration, market demand vary from minute to minute, competition has b
3、ecome fierce. If enterprises want to remain invincible in the fierce competition, or in order to survive longer, must first obtain the cost advantage, and obtain the cost advantage is not limited to the cost management, from height to mining to reduce costs and obtain the potential of performance.杭州
4、透平公司机械有限公司（以下简称透平公司）是杭州杭氧股份有限公司的核心子公司，主营业务为生产研制配套空分设备的透平离心式压缩机。作为一家在国内行业中名列前茅的透平压缩机生产厂家，透平公司一直贯彻着技术创新，管理创新的发展理念。而成本管理作为企业管理的核心内容之一，一直是杭氧总部和所属子公司的重要管理事项。Hangzhou Turbine Company Machinery Co. Ltd. (hereinafter referred to as the turbine company ) is the core subsidiary of the Hangzhou Limited by Shar
5、e Ltd, the main business for the production of air separation equipment developed the turbine centrifugal compressor. As a domestic industry come out in front in the turbine compressor manufacturers, turbine company has been carrying out technological innovation, development of the concept of manage
6、ment innovation. And cost management as one of the core content of enterprise management, has been an important management issues the headquarters and subsidiaries.和其他小批单件生产的装备制造企业一样，车间成本是企业成本费用的主要构成部分，占企业整个成本费用的比例往往在百分之八十甚至百分之九十以上，产品成本预算，成本控制和成本分析体系的是否完善极大地影响着这类企业的经济效益，是否拥有先进的，适用于企业本身的成本管理方法有着十分重要的
7、意义。当然，成本预算和控制技术难度大也是这一类型企业的特点。透平公司的产品结构复杂，加工步骤多，每个产品都根据客户的需求来设计生产，即使是同一系列同一等级的产品，在产品的外购配套件组成上，或在主机加工工艺及装配上都会有不同的地方。因此，透平公司的产品成本预算，关键是找出成本差别，也就是在和客户签订销售合同之前，要分别成本要素，与同一系列同一等级的产品在理想状态下（剔除各项损失）的成本发生进行对比，找出各项成本差别，具体讲就是将材料差异因素，预计采购或加工价格差异因素，制造费用的单位工时金额分摊差异因素，对进行对照的产品组成的外购配套件，各个部机成本金额分别进行修正，然后汇总得出产品预计成本。产
8、品预计成本既可作为成本控制的目标成本。Like other small single production equipment manufacturing enterprises, the workshop cost is the main form of enterprise cost, proportion of the cost of enterprise often in eighty percent or more than ninety percent, the product cost budget, cost control and cost analysis system i
9、s perfect or not has a great influence on the economic benefits of enterprises, have advanced, have very important meaning of cost management method is suitable for the enterprise itself. Of course, the cost budget and control technology is difficult to this type of business. The product structure o
10、f Turbine Company complex, processing steps, each product according to customer requirements to design and production, even with a series of the same grade products, on the purchased parts composition of the product, or in the host processing and assembly will have different places. Therefore, the p
11、roduct cost budget turbine company, the key is to find out the differences in cost, just before the signing of the sales contract and the customer, to cost factors, with a series of the same grade products in ideal state ( excluding the loss ) cost comparison, find out the cost differences, specific
12、ally the material different factors, is expected to purchase or processing price difference factors, labor amount of manufacturing cost differences, to the outsourcing fittings were composed of the products, each part of the machine cost amount are modified respectively, and then aggregated to deriv
13、e products are expected to cost. Product cost estimates can be used as a target cost, cost control.透平公司产品成本控制按构成来划分，基本也分为材料和外协加工成本控制，工资成本控制，制造费用成本控制。在材料和外协加工成本控制中，关键是完善落实询价，价格审核，职务分离体系，对外购配套件，要货比三家，对有色金属等有国际市价的原材料，则要严格参考国际市价。材料价格的调整，往往牵一发则动全身，因此日常材料价格的调整最好都由总经理来做最终审批。职务分离也十分重要，透平公司询价人员和采购经办人员是分开的，这是
14、材料和外协加工成本控制实施效果的保证。工资成本的控制，企业间的理念和考核标准多种多样。Turbine company product cost control according to classification, basic also control for material and machining cost, salary cost control, production cost control. In the material and machining cost control, the key is to improve the implementation of inqui
15、ry, price audit, separation of duty system, foreign purchase fittings, goods than three, international market price of raw materials of non-ferrous metals, should strict reference to international market. Material price adjustment, often a moving body, therefore daily material price adjustment is th
16、e best to make the final approval by the general manager. Separation of duty is also very important, turbo, inquiry and purchasing managers are separated, this is the effect of machining cost control materials and external guarantee. Control salary costs, a variety of concepts and assessment standar
17、d enterprise diversity.透平公司的工人工资考核由原来的单纯按工时定工资过渡到按多种表现情况打分定工资及奖金，体现了以人为本的管理理念，提高了工作效率。制造费用开支项目很多，主要包括折旧费、修理费、辅助生产费用、车间管理人员工资等，虽然它在成本中所占比重不大，但因不太引人注意，十分容易出现浪费现象，是不可忽视的一项内容。对于这类成本中的付现成本，有定额的要按定额控制，没有定额的要按各项费用预算进行控制，各个部门、车间、班组分别由有关人员负责控制和监督，并提出改进意见。对于非付现的设备折旧费用，是在设备投入时就已经确定的，透平公司对设备的投资风险由于透平公司产品是多步骤加工，
18、关键零件的加工生产又不能依托于外部单位的协作加工，所以在实际操作中，难以单一地以现金流量分析法或会计利润分析法来评价，而是通过评判企业自身是否拥有相应的技术力量，和明确的销售前景时来做出投资决策，尽可能地降低投资风险。Turbine company worker wage assessment from simple hourly wage to score in a variety of performance salary and bonus, embodied in the people-oriented management concept, improve work efficien
19、cy. Many expenses overhead project, mainly including depreciation, repairs, auxiliary production cost, workshop management staff wages, although the proportion it occupies in the cost, but less attention, very easy to waste, is a can not be ignored. The cost of cash cost, norm according to the quota
20、 control, no quota to control according to the budget, the various departments, workshops, teams and groups respectively by the relevant personnel in charge of supervision and control, and put forward some suggestions for improvement. For equipment depreciation costs than cash, has been determined i
21、n the equipment investment, turbine company for equipment investment risk turbine because of companys products is the process, collaborative processing key parts processing production can not rely on external units, so in the actual operation, it is difficult to single to the cash flow analysis meth
22、od or accounting profit analysis to evaluate, but through the evaluation of the enterprise itself have technical strength corresponding, and clear sales prospects to make investment decisions, as far as possible to reduce the investment risk.透平公司对于产品成本的分析主要有两个方面：一是分析产品实际成本和目标成本的差异，着重分析材料报废损失，价格产品波动对
23、成本的影响，并落实责任考核，特别是对某些原材料价格的过快上涨，透平公司经常召开会议研究解决对策，通过改进工艺，采用其他可替代原材料等方法来消除某些材料价格上涨过快的影响。二是分析产品成本的各项财务指标，由于透平公司的产品是小批单件，按客户需求来设计生产，且产品成本和销售价格达数百万元，因此，可以将每个产品视同为一项项目，通过适用的财务指标来反映单个产品所能带来的经济效益，在经济指标的选用上，透平公司则根据自身生产经营的特点，国家宏观经济调控对本行业需求影响大的特点，要求既要反映已完工产品的经济效益，更重要的是要能为将来的生产经营提供有用的决策资料，现采用两类经济指标：一类是绝对值指标，即单个产
24、品毛利润指标，在企业生产能力富余的情况下，应尽可能生产销售产品毛利润高，产品边际贡献高的产品，这样对提高企业效益最为有利。另一类是相对值指标，也是效率指标，如每个产品的厂内单位加工工时利润，这一指标能够反映每个产品的在单位时间内能产生多少利润，尤其是这几年市场对透平压缩机需求旺盛，在预计销售订单在超过企业自身生产能力的情况下，这一指标将有助于向公司决策者在企业饱和生产的状况下销售订单的筛选。Turbine company mainly has two aspects for analysis of product cost : one is the difference analysis of
25、 practical product cost and target cost, focuses on the analysis of loss of scrap materials, product price fluctuations on the impact of cost, and to implement the responsibility, especially the rapid rise of raw material prices, turbo, often held a meeting on countermeasures through the improvement
26、 of technology, the use of an alternative, raw materials and other methods to eliminate some material prices rising fast effect. The two is the analysis of financial indicators of product cost, turbine because of the companys products are small piece, according to the needs of customers to design an
27、d production, and the product cost and sales price of millions of dollars, therefore, will each product as a project, through the financial indicators applicable to reflect the individual products can bring economic benefits, in the selection of economic indicators, turbine, then according to their
28、own production and operation characteristics, the characteristics of the national macroeconomic regulation and control effect on the industrys needs, not only reflect the finished product economic benefit, it is more important to provide useful decision information for future production and operatio
29、n, we use two kinds of economic indicators : one is the absolute value indicators, in which a single product gross profit targets, the production capability of the enterprise surplus situation, should as far as possible the production sales gross profit is high, the product of marginal contribution
30、of the products, so to improve the enterprise benefit is the most favorable. Another kind is the relative value indicators, is also the efficiency index, such as each product factory unit processing time profit, this index can reflect how much profit in each product produced per unit of time, especi
31、ally in recent years the market for turbine compressor demand, expected in the sales order production capacity in excess of the enterprises own situation, this index will help to decision makers in the screening of enterprises under the condition of saturation production sales order.广义的成本也包括管理费用等期间费
32、用，这一类成本开支项目非常多，也是成本控制中不可忽视的内容，对此透平公司实行比较严格的审批制度，业务经费，差旅费等支付和报销都要得到部门领导，总经理的签字后财务方可确认。当然，在日常工作中，透平公司不会片面从降低成本或者避免某些费用的发生入手来强调节约和节省。因为一切正常成本的发生都是为了获取更多的回报，严格的审批只是为了避免不该发生的费用，如原本可以节约使用但浪费的易耗品，而不是刻意过度控制那些如通讯费，先进奖励等预计能给企业带来机会，创造更多效益的费用。The generalized cost also includes the management costs and other exp
33、enses during the period, many this kind of cost of project cost control, but also can not be ignored, this turbine company to implement more strict examination and approval system, business expenses, travel expenses, payment and reimbursement will be head of department, finance can confirm the gener
34、al managers signature. Of course, in their daily work, turbo, not one-sided from lower costs or avoid certain fees start to emphasis on savings and savings. Because all the normal cost incurred is to gain more returns, strict examination and approval only in order to avoid the costs incurred, such a
35、s could save but waste consumable, rather than deliberately excessive control such as communications, advanced reward is expected to bring opportunities to the enterprise, create more benefit costs.不断地改进和创新是企业得以持续发展的动力源泉，着眼未来，转变传统狭隘的成本观念，结合企业实际情况，充分学习并落实运用现代企业应有的先进成本管理方法来提高生产力、缩短生产周期、增加产量，以此增强企业竞争力是
36、透平公司今后发展的研究课题之一，先进的技术，加上先进的管理，相信透平公司已逐步跟上世界先进透平机械厂商的步伐。Continuous improvement and innovation is the source of power, the sustainable development of enterprises in the future, change the traditional concept of narrow cost, combined with the actual situation of enterprises, fully learn and implement t
37、he advanced cost management method of modern enterprises due to increase productivity, shorten the production cycle, increase production, so as to enhance the competitiveness of enterprises is a research subject of the future development of Turbine Company, advanced technology, coupled with advanced management, believe that the turbine company has gradually to keep up with the world advanced turbine machinery manufacturers.