英语翻译内容提要：作业成本管理将顾客的需求与企业的作业发生,资源的消耗,成本的形成等联系起来,从而有利于从作业的角度权衡

英语翻译
内容提要：
作业成本管理将顾客的需求与企业的作业发生,资源的消耗,成本的形成等联系起来,从而有利于从作业的角度权衡成本和顾客价值.另一方面又协调组织企业内部的各种作业,使各种作业之间环环相扣,形成较为理想的“作业链”,以保证每项必要作业都以最高效率完成,虽然作业成本管理在理论上得到肯定,但从实践来看,很难使企业高层管理人员冒着风险投入资金与人力进行一项不知成功与否的改进.本文概括了作业成本法的基本知识和产生的背景,以及作业成本管理的特征.主要先介绍传统成本法的基本原理后,分析传统成本核算中存在的几点问题,从而引出现在比较流行的作业成本法思想的主要内容.在提及作业成本管理应关注的问题时,鼓励条件成熟企业大胆探索作业成本管理的控制运用.作业成本管理与控制是企业管理的一个重要方面,提供准确的会计信息资料,有利于企业各项改革措施协调一致、齐头并进地推动各项企业管理朝着科学方向发展.
关键词：管理 控制

Operating cost management needs of the customer's operations and business place, resource consumption, the cost of link formation, thus facilitating the trade-offs from the perspective of operating costs and customer value. The other hand, coordination of the various organizations operating within the enterprise, so that interlocking between the various operations to form a more perfect "job chain" to ensure that each of the necessary jobs are done with maximum efficiency, while operating cost management theoretically be sure, from a practical point of view, it is difficult to make business investment at risk, senior management and human resources to improve the success of an unknown. This article summarizes the basic costing knowledge and background, and job cost management features. Mainly introduce the basic principles of the traditional cost, the analysis of some existing traditional cost accounting problems, which leads to more popular now costing the main content. Referring to the operating cost management should be concerned about when the conditions are ripe to encourage businesses to boldly explore the use of operating cost management control. Operating cost management and control is an important aspect of business management, providing accurate accounting information, various reform measures conducive to business coordinated, go hand in hand to promote the scientific direction of the enterprise management direction.