文献出处: RICHARD C. Enterprise Cost Control Strategies: The Case of High-tech Enterprise [J]. The Journal of International Finance, 2014, 6(12): 13-29.
（本译文归百度文库所有，完整译文请到百度文库）
原文
Enterprise Cost Control Strategies: The Case of High-tech Enterprise
RICHARD C
Abstract
Since 1980s, trends like globalization, technological innovation, and information technology have changed the way companies are managed. On the one hand, the development of information technology brings companies more advanced management tools to reduce costs and increase productivity; on the other hand, globalization of markets is increasing the intensity of competition among industries. In order to survive in the competitive environment, companies must have long-term strategic plan, implement effective management and improve competitiveness. Accounting information, especially cost accounting information plays an important role in developing and implementing the company’s strategy. In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic cost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality.
Key Words: Cost management, Cost control, Strategic domain, Strategic method, Cost information system.
1 Introduction
In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost
management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic ost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality. There are distinct differences both on concept and practice between strategic cost management and conventional cost management in high-tech companies. The purpose of this thesis is to do research on the cost management in high-tech companies and find more effective cost control methods that enable high-tech companies to reduce operating risk, improve competitiveness and succeed in competitive business world.
2. Research methods and thoughts
In this thesis, the author uses both theoretical research method and case study method. The author mainly uses typical cases when she employs case study method. For example, by analyzing the 3-year product life cycle income statements and cost reports of A information technology company, the author indicates that cost control in high-tech companies is not limited to production process but also includes product life cycle cost control. Besides, through MeiDi Air Conditioner zero inventory control case, the author concludes that high-tech companies can use Just-in-time production system to reduce procurement costs, increase inventory turnover rate and reduce inventory level so as to control total inventory costs. In addition, the author chooses W company as an example to prove that Activity-based Costing is a useful method for high-tech companies to control costs.
Based on the characteristics of high-tech companies, the author concludes that conventional cost management is no longer suitable for the development of high-tech companies. Companies can use strategic cost management to improve competitiveness. In this thesis, the author first clarifies high-tech company’s cost control target. Next the author identifies the key
issues of cost control and points out some practical cost control methods that some high-tech companies currently use. Finally, the uthor believes it is necessary to establish a complete cost control information system to fulfill the cost control goals.
3. Structure of the thesis
There are four chapters and about 57,000 words in this thesis. Cost management of high-tech companies. This chapter focuses on characteristics of high-tech company’s cost management and strategic cost management. In this chapter, the author defines the high-tech company, analyzes the characteristics of high-tech company, points out the limitation of conventional cost management, and proves that implementing strategic cost management can help high-tech company to identify competitive and obtain advantages .
Identification of key issues in strategic cost control. The author first defines the term of cost control as a broad cost management concept, includes all the efforts to reduce costs. Next, the author analyzes and sets the strategic cost control goal. Then, the author identifies key issues of strategic cost control. These key issues include cost driver analysis, total product life cycle costs control, human capital control and product quality cost control.
Application of strategic cost control method in high-tech companies. Cost management is not practiced in isolation. It is an integral part of general management strategies and their implementation. For example, Just-in-time production system is a comprehensive production and inventory management system. Companies can effectively control costs by combining Just-in-time production system and value chain analysis. Meanwhile, in order to control total costs of the product life cycle, company should emphasize the up-stream cost control. And target costing is very useful to control total costs of the product life cycle. Next, by analyzing high-tech company’s production environment and characteristics, the author suggests high-tech company also needs to control operation costs. At last, the author uses both
traditional costing and ABC methods to compute W high-tech corporation’s operating income, indirect costs and profits. By comparing the difference of the results, the author concludes that ABC method is more accurate for the high-tech company to calculate costs. The operation cost control based on ABC method is more likely to satisfy the need of strategic cost management.
4. Strengths of the thesis
A new research perspective. The process of traditional research on cost control goes like this: definition of cost control — components of cost control — cost control principles — cost control process and methods. However, the author of this thesis first determines the cost control goals of high-tech companies. Based on the goals, the author clarifies the key issues of cost control and then chooses several practical cost control methods to do research. Finally, the author emphasizes that cost control must be supported by information system.
New definition. In this thesis, cost control is same as cost management. It includes all the activities that could reduce product costs, such as product esigning, product producing, and marketing. It is necessary that all the departments coordinate together to conduct effective cost control.
Focus on strategic cost management. Cost control is not only to reduce costs, it is also related to competition strategy, technology strategy, human capital management strategy and organization structure design. The company’s long-term goal is to obtain sustainable competitiveness. For high-tech companies, it is necessary to invest more money to produce better and differentiated products. Although the costs may rise with new product development, the companies can achieve their strategic goals by offering superior and unique products or service to customers.
译文
企业成本控制策略：以高新技术企业为例
作者：理查德·科勒
摘要
20 世纪 80 年代，人类开始进入信息社会时期。在这个时期，科学技术发展日新月异，知识更新与传播以空前的广度、深度和速度进行。与此同时，电子信息产业的崛起，为人们展示出高新技术企业将主导 21 世纪世界产业经济发展潮流。信息技术的发展，一方面为企业带来了生产和管理的手段，提高了劳动生产率，另一方面，也使全球经济一体化，企业因而面临着前所未有的竞争压力。在这种竞争日益加剧的情况下，企业要想成功必须制定可持续的长期战略，进行有效的战略管理，建立自己的竞争优势。会计信息在决定组织恰当的战略方向上扮演了重要角色，特别是成本信息对管理者制定和实施成功的战略提供关键信息，企业正在开始利用成本管理支持战略目标。成本管理不仅是成本核算和财务报告，它关注的焦点是促进管理，通过制定成本和其他信息来支持企业的管理，以实现战略目标。在实践中，许多公司发现竞争优势的取得需关注三项因素：成本、质量、产品开发和交货速度。
关键词：成本管理, 成本控制, 战略重点, 战略方法, 战略成本信息系统
1引言
在企业成本管理中，成本控制处于极其重要的地位,但是在现在以顾客为本的竞争环境中，成本控制并不是一味的降低成本，尤其是在科学技术高度发达的今天，企业单纯依靠成本的降低来获取优势是不可能的。在知识经济时代，企业更多的应靠技术的投入，从而产生更大的收益，也即现代成本管理中所谓的相对降低成本，从而提高成本效益，是在保证产品功能与质量的前提下寻找成本降低的方法，从而为企业赢得持续不断的优势。要获得持续不断的竞争优势，成本控制必须从战略的高度进行，通过提高生产力、缩短产品周期时间、增加生产量并确保产品质量来实现。 高新技术企业的成本控制与传统的成本控制无论在观念还是在所运用的手段方面，都与传统的成本控制有着显著的差异。从战略的高度去研究高新技术企业成本控制，寻求更好的成本控制方法，增强高新技术企业的
竞争能力，减少其经营风险，是本篇论文的写作目的。
2研究方法和研究思路
本文的研究方法采用规范研究与实证研究相结合，在实证研究中着重采用典型案例研究的方法。比如通过对 A 信息科技公司两种产品3年生命周期损益表的编制以及总年度成本中各类别所占比重的计算分析，说明高新技术成本控制不应仅仅局限于对生产过程进行成本控制，而应是对产品生命周期成本的控制。在文章研究高新技术企业应用适时生产系统进行成本控制时，笔者通过对美的空调的零库存运动的典型案例分析，得出高新技术企业运用适时生产系统可以降低采购成本、提高存货周转率、降低库存，从而控制企业的存货成本。又比如，在研究高新技术企业采用 ABC 法进行战略成本控制时，本篇文章选择 高新技术公司作为研究的样本，通过一系列的计算分析，说明高新技术企业采用 ABC 法是控制产品成本的有效方法，是企业取得竞争优势的有效途径。在本文中笔者还有很多处都采用案例分析这种实证法来研究分析问题。
本文从高新技术企业的特点出发，分析出传统成本管理已经不适应高新技术企业的发展，为了企业的生存和竞争力，高新技术企业成本管理需要战略关注，进行战略成本管理。然后说明在企业的发展战略中，成本控制非常重要。接下来首先明确了高新技术企业的成本控制目标，然后对高新技术企业成本控制重点进行确认，而后提出一些目前我国高新技术企业进行成本控制的具体方法。文章最后，提出要建立完善的成本控制信息系统来实现成本控制的目标。
3 高新技术企业的成本管理
3.1成本管理概述
本章主要研究高新技术企业成本管理的特点，高新技术企业的战略成本管理。笔者首先对高新技术企业进行了界定，分析了高新技术企业的特点，接下来，分析了传统成本管理在高新技术企业的局限性，指出高新技术企业的成本管理有自身的特点。最后，笔者认为，高新技术企业为了长期的竞争优势，必须进行战略成本管理，这是因为在不断变化的企业外部环境中，实施战略成本管理可以帮助企业识别竞争优势、可以帮助企业获得竞争优势。
其次，高新技术企业成本控制战略重点的确认。在确认高新技术企业成本控制的战略重点之前，（本译文归百度文库所有，完整译文请到百度文库）应该首
文献出处: RICHARD C. Enterprise Cost Control Strategies: The Case of High-tech Enterprise [J]. The Journal of International Finance, 2014, 6(12): 13-29.
（本译文归百度文库所有，完整译文请到百度文库）
原文
Enterprise Cost Control Strategies: The Case of High-tech Enterprise
RICHARD C
Abstract
Since 1980s, trends like globalization, technological innovation, and information technology have changed the way companies are managed. On the one hand, the development of information technology brings companies more advanced management tools to reduce costs and increase productivity; on the other hand, globalization of markets is increasing the intensity of competition among industries. In order to survive in the competitive environment, companies must have long-term strategic plan, implement effective management and improve competitiveness. Accounting information, especially cost accounting information plays an important role in developing and implementing the company’s strategy. In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic cost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality.
Key Words: Cost management, Cost control, Strategic domain, Strategic method, Cost information system.
1 Introduction
In practice, many companies find that the competitive advantages depend on three factors: cost, quality, product development and on time deliveries. Cost
management has a broad focus. It is not just the cost accounting reporting and the accounting system. It is also the approaches and activities of a company in short--run and long--run planning that increase value for customers and lower costs of products and services. Strategic ost management focuses on higher productivity, shorter production runs, larger product quantity and higher product quality. There are distinct differences both on concept and practice between strategic cost management and conventional cost management in high-tech companies. The purpose of this thesis is to do research on the cost management in high-tech companies and find more effective cost control methods that enable high-tech companies to reduce operating risk, improve competitiveness and succeed in competitive business world.
2. Research methods and thoughts
In this thesis, the author uses both theoretical research method and case study method. The author mainly uses typical cases when she employs case study method. For example, by analyzing the 3-year product life cycle income statements and cost reports of A information technology company, the author indicates that cost control in high-tech companies is not limited to production process but also includes product life cycle cost control. Besides, through MeiDi Air Conditioner zero inventory control case, the author concludes that high-tech companies can use Just-in-time production system to reduce procurement costs, increase inventory turnover rate and reduce inventory level so as to control total inventory costs. In addition, the author chooses W company as an example to prove that Activity-based Costing is a useful method for high-tech companies to control costs.
Based on the characteristics of high-tech companies, the author concludes that conventional cost management is no longer suitable for the development of high-tech companies. Companies can use strategic cost management to improve competitiveness. In this thesis, the author first clarifies high-tech company’s cost control target. Next the author identifies the key
issues of cost control and points out some practical cost control methods that some high-tech companies currently use. Finally, the uthor believes it is necessary to establish a complete cost control information system to fulfill the cost control goals.
3. Structure of the thesis
There are four chapters and about 57,000 words in this thesis. Cost management of high-tech companies. This chapter focuses on characteristics of high-tech company’s cost management and strategic cost management. In this chapter, the author defines the high-tech company, analyzes the characteristics of high-tech company, points out the limitation of conventional cost management, and proves that implementing strategic cost management can help high-tech company to identify competitive and obtain advantages .
Identification of key issues in strategic cost control. The author first defines the term of cost control as a broad cost management concept, includes all the efforts to reduce costs. Next, the author analyzes and sets the strategic cost control goal. Then, the author identifies key issues of strategic cost control. These key issues include cost driver analysis, total product life cycle costs control, human capital control and product quality cost control.
Application of strategic cost control method in high-tech companies. Cost management is not practiced in isolation. It is an integral part of general management strategies and their implementation. For example, Just-in-time production system is a comprehensive production and inventory management system. Companies can effectively control costs by combining Just-in-time production system and value chain analysis. Meanwhile, in order to control total costs of the product life cycle, company should emphasize the up-stream cost control. And target costing is very useful to control total costs of the product life cycle. Next, by analyzing high-tech company’s production environment and characteristics, the author suggests high-tech company also needs to control operation costs. At last, the author uses both
traditional costing and ABC methods to compute W high-tech corporation’s operating income, indirect costs and profits. By comparing the difference of the results, the author concludes that ABC method is more accurate for the high-tech company to calculate costs. The operation cost control based on ABC method is more likely to satisfy the need of strategic cost management.
4. Strengths of the thesis
A new research perspective. The process of traditional research on cost control goes like this: definition of cost control — components of cost control — cost control principles — cost control process and methods. However, the author of this thesis first determines the cost control goals of high-tech companies. Based on the goals, the author clarifies the key issues of cost control and then chooses several practical cost control methods to do research. Finally, the author emphasizes that cost control must be supported by information system.
New definition. In this thesis, cost control is same as cost management. It includes all the activities that could reduce product costs, such as product esigning, product producing, and marketing. It is necessary that all the departments coordinate together to conduct effective cost control.
Focus on strategic cost management. Cost control is not only to reduce costs, it is also related to competition strategy, technology strategy, human capital management strategy and organization structure design. The company’s long-term goal is to obtain sustainable competitiveness. For high-tech companies, it is necessary to invest more money to produce better and differentiated products. Although the costs may rise with new product development, the companies can achieve their strategic goals by offering superior and unique products or service to customers.
译文
企业成本控制策略：以高新技术企业为例
作者：理查德·科勒
摘要
20 世纪 80 年代，人类开始进入信息社会时期。在这个时期，科学技术发展日新月异，知识更新与传播以空前的广度、深度和速度进行。与此同时，电子信息产业的崛起，为人们展示出高新技术企业将主导 21 世纪世界产业经济发展潮流。信息技术的发展，一方面为企业带来了生产和管理的手段，提高了劳动生产率，另一方面，也使全球经济一体化，企业因而面临着前所未有的竞争压力。在这种竞争日益加剧的情况下，企业要想成功必须制定可持续的长期战略，进行有效的战略管理，建立自己的竞争优势。会计信息在决定组织恰当的战略方向上扮演了重要角色，特别是成本信息对管理者制定和实施成功的战略提供关键信息，企业正在开始利用成本管理支持战略目标。成本管理不仅是成本核算和财务报告，它关注的焦点是促进管理，通过制定成本和其他信息来支持企业的管理，以实现战略目标。在实践中，许多公司发现竞争优势的取得需关注三项因素：成本、质量、产品开发和交货速度。
关键词：成本管理, 成本控制, 战略重点, 战略方法, 战略成本信息系统
1引言
在企业成本管理中，成本控制处于极其重要的地位,但是在现在以顾客为本的竞争环境中，成本控制并不是一味的降低成本，尤其是在科学技术高度发达的今天，企业单纯依靠成本的降低来获取优势是不可能的。在知识经济时代，企业更多的应靠技术的投入，从而产生更大的收益，也即现代成本管理中所谓的相对降低成本，从而提高成本效益，是在保证产品功能与质量的前提下寻找成本降低的方法，从而为企业赢得持续不断的优势。要获得持续不断的竞争优势，成本控制必须从战略的高度进行，通过提高生产力、缩短产品周期时间、增加生产量并确保产品质量来实现。 高新技术企业的成本控制与传统的成本控制无论在观念还是在所运用的手段方面，都与传统的成本控制有着显著的差异。从战略的高度去研究高新技术企业成本控制，寻求更好的成本控制方法，增强高新技术企业的
竞争能力，减少其经营风险，是本篇论文的写作目的。
2研究方法和研究思路
本文的研究方法采用规范研究与实证研究相结合，在实证研究中着重采用典型案例研究的方法。比如通过对 A 信息科技公司两种产品3年生命周期损益表的编制以及总年度成本中各类别所占比重的计算分析，说明高新技术成本控制不应仅仅局限于对生产过程进行成本控制，而应是对产品生命周期成本的控制。在文章研究高新技术企业应用适时生产系统进行成本控制时，笔者通过对美的空调的零库存运动的典型案例分析，得出高新技术企业运用适时生产系统可以降低采购成本、提高存货周转率、降低库存，从而控制企业的存货成本。又比如，在研究高新技术企业采用 ABC 法进行战略成本控制时，本篇文章选择 高新技术公司作为研究的样本，通过一系列的计算分析，说明高新技术企业采用 ABC 法是控制产品成本的有效方法，是企业取得竞争优势的有效途径。在本文中笔者还有很多处都采用案例分析这种实证法来研究分析问题。
本文从高新技术企业的特点出发，分析出传统成本管理已经不适应高新技术企业的发展，为了企业的生存和竞争力，高新技术企业成本管理需要战略关注，进行战略成本管理。然后说明在企业的发展战略中，成本控制非常重要。接下来首先明确了高新技术企业的成本控制目标，然后对高新技术企业成本控制重点进行确认，而后提出一些目前我国高新技术企业进行成本控制的具体方法。文章最后，提出要建立完善的成本控制信息系统来实现成本控制的目标。
3 高新技术企业的成本管理
3.1成本管理概述
本章主要研究高新技术企业成本管理的特点，高新技术企业的战略成本管理。笔者首先对高新技术企业进行了界定，分析了高新技术企业的特点，接下来，分析了传统成本管理在高新技术企业的局限性，指出高新技术企业的成本管理有自身的特点。最后，笔者认为，高新技术企业为了长期的竞争优势，必须进行战略成本管理，这是因为在不断变化的企业外部环境中，实施战略成本管理可以帮助企业识别竞争优势、可以帮助企业获得竞争优势。
其次，高新技术企业成本控制战略重点的确认。在确认高新技术企业成本控制的战略重点之前，（本译文归百度文库所有，完整译文请到百度文库）应该首