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翻一下以下文章,中译英
成功的预算周期通常遵循以下过程:·编制总预算.总预算会为整个组织以及组织的各个子单位设定绩效计划..确立标准或具体的预期,可将实际成果与这些标准或预期进行比较.·检查实际成果与计划成果间的差异,必要时采取纠正性措施.·制定持续改进计划,考虑到条件的改变及对计划的反馈.在比较实际成果与计划成果时,管理人员要关心营运效率(efficiency )和达成组织目标的效益(effectiveness)."效率"是指为恃定资源设定的预算额度或标准,该预算额度或标准被用来与实际资源耗用作对比.效率度量中常用的资源类别有直接材料、直接人工和间接制造费用.例如,如果单位成本的预估值为$2,某项营运最终会销售1000单位产品,则有效率的营运其成本应小于或等于$2000元效率的营运其成本将大于$2000."效益"衡量的是公司能在多大程度上达成其目标.如果总预算要求净营运收入达到$3亿,那么有效益的营运所获得的净营运收入应大于或等于$3亿,元效益的营运所获得的净营运收入将小于$3亿.某项营运可能有效率但无效益,也可能有效益但无效率.一个有效益但无效率的营运是指公司达成了主要目标,但成本超支.为使营运既有效率又有效益,很重要的一点是应了解该项营运当前的绩效情况以及目标绩效情况.要确定一项营运的绩效如何,必须实施标准成本法,然而标准成本法只有与差异分析相结合,才能用于判断实际营运行为的绩效,标准成本法不可能单独发挥作用.至于如何确定具体营运的目标绩效,这取决于选择合适的基准以及设定适度严格的基准指标.例如,在实施渐进改善时,不断提高目标要求;在实施目标成本法时,设立明确的标准;等等.用以评估"效益"的一个主要手段就是量度营运收入差异,即预算营运收入与实际营运收入之间的差异.这种量度比较的是报表最后一行的数据即营运收入数据.除此之外,也可以采用逐行比较实际成果与计划成果的办法来评估效益.
成功的预算周期通常遵循以下过程:·编制总预算.总预算会为整个组织以及组织的各个子单位设定绩效计划..确立标准或具体的预期,可将实际成果与这些标准或预期进行比较.·检查实际成果与计划成果间的差异,必要时采取纠正性措施.·制定持续改进计划,考虑到条件的改变及对计划的反馈.在比较实际成果与计划成果时,管理人员要关心营运效率(efficiency )和达成组织目标的效益(effectiveness)."效率"是指为恃定资源设定的预算额度或标准,该预算额度或标准被用来与实际资源耗用作对比.效率度量中常用的资源类别有直接材料、直接人工和间接制造费用.例如,如果单位成本的预估值为$2,某项营运最终会销售1000单位产品,则有效率的营运其成本应小于或等于$2000元效率的营运其成本将大于$2000."效益"衡量的是公司能在多大程度上达成其目标.如果总预算要求净营运收入达到$3亿,那么有效益的营运所获得的净营运收入应大于或等于$3亿,元效益的营运所获得的净营运收入将小于$3亿.某项营运可能有效率但无效益,也可能有效益但无效率.一个有效益但无效率的营运是指公司达成了主要目标,但成本超支.为使营运既有效率又有效益,很重要的一点是应了解该项营运当前的绩效情况以及目标绩效情况.要确定一项营运的绩效如何,必须实施标准成本法,然而标准成本法只有与差异分析相结合,才能用于判断实际营运行为的绩效,标准成本法不可能单独发挥作用.至于如何确定具体营运的目标绩效,这取决于选择合适的基准以及设定适度严格的基准指标.例如,在实施渐进改善时,不断提高目标要求;在实施目标成本法时,设立明确的标准;等等.用以评估"效益"的一个主要手段就是量度营运收入差异,即预算营运收入与实际营运收入之间的差异.这种量度比较的是报表最后一行的数据即营运收入数据.除此之外,也可以采用逐行比较实际成果与计划成果的办法来评估效益.
A successful budget cycle general1y follows a process of
:
Creating a master budget that sets out plans for the
performance of the organization as a whole as well as for
each subunit.
Establishing standards or specific expectations against
which actual results can be compared.
Investigating variatious from plans and taking corrective
action,if necessary.
Planning for continuous irnprovernent, taking into
consideration feedback and changed conditions.
When cornparing actual to planned results, managers are
concerned with the efficiency of the operation and its
effectiveness in meeting organizaUonal gods.
Efficiency is the budgeted arnounts or standards set for
a particular resource compared to the actual resources
consurned. Typical1y, the resources are categonzed
into direct material, direct labor, and manufacturing
overhead. For example if a cost is estimated to be $2 per
unit, an efficient operation that sells 1,000 units
should have a cost of $2,000 or less. An inefficient
operation would incur costs in excess of that amount.
Effectiveness is measured by how well a firm attains its
goals. If the master budget calls for net operating
income to be $300 million, an effective operation would
have earned that amount or more, and an ineffective
operation would have earned less than that amount. An
operation can be effective but not efficient, or
efficient but not effective. An inefficient but effective
operation is one that meets its primary goals even though
it had cost overruns.
In order to attain both of these objectives,it is
important to know how an operation is performing and how
it should be performing.Determining how an operation is
doing involves standard costing,but such methods will not
alleviate any issue unless combined with variance
analysis to determine actual operational behavior.
Determining how the operation should perform depends on
selecting appropriate bepchmarks with an appropriate
level of stringency, for example,whether to use
kaizern with continually increasing goals, target costing
with specific types of standards, etc. in the measure.
A primary means of assessing effectiveness is through the
operating income variance, or the difference between
budgeted operating income and actual operating income.
Such a measure looks at the bottom line of operations. A
secondary means of assessing effectiveness is to do a
line-by-line comparison of actual to planned results.
:
Creating a master budget that sets out plans for the
performance of the organization as a whole as well as for
each subunit.
Establishing standards or specific expectations against
which actual results can be compared.
Investigating variatious from plans and taking corrective
action,if necessary.
Planning for continuous irnprovernent, taking into
consideration feedback and changed conditions.
When cornparing actual to planned results, managers are
concerned with the efficiency of the operation and its
effectiveness in meeting organizaUonal gods.
Efficiency is the budgeted arnounts or standards set for
a particular resource compared to the actual resources
consurned. Typical1y, the resources are categonzed
into direct material, direct labor, and manufacturing
overhead. For example if a cost is estimated to be $2 per
unit, an efficient operation that sells 1,000 units
should have a cost of $2,000 or less. An inefficient
operation would incur costs in excess of that amount.
Effectiveness is measured by how well a firm attains its
goals. If the master budget calls for net operating
income to be $300 million, an effective operation would
have earned that amount or more, and an ineffective
operation would have earned less than that amount. An
operation can be effective but not efficient, or
efficient but not effective. An inefficient but effective
operation is one that meets its primary goals even though
it had cost overruns.
In order to attain both of these objectives,it is
important to know how an operation is performing and how
it should be performing.Determining how an operation is
doing involves standard costing,but such methods will not
alleviate any issue unless combined with variance
analysis to determine actual operational behavior.
Determining how the operation should perform depends on
selecting appropriate bepchmarks with an appropriate
level of stringency, for example,whether to use
kaizern with continually increasing goals, target costing
with specific types of standards, etc. in the measure.
A primary means of assessing effectiveness is through the
operating income variance, or the difference between
budgeted operating income and actual operating income.
Such a measure looks at the bottom line of operations. A
secondary means of assessing effectiveness is to do a
line-by-line comparison of actual to planned results.