英語(yǔ)翻譯
The way we understand and accept the fact that most organizational costs are also structural represents the most important principle of cost management efficiency.This principle is based on two facts:first,we must accept costs and their yielding process,and second,that is management must accept the surrounding reality.
The first fact refers to costs that are generated with the help of department heads,approved by the management system through managerial decisions.These decisions concern both the number of products that are to be manufactured and the categories of customers they are addressed to,thus knowing and establishing cost drivers as well.
The second fact refers to the enterprise management’s ability to accept changes through challenges related to past decisions in a flexible manner and the fact that most organizational costs have been created and sustained through previous managerial decisions.
The cost management efficiency is based
on processes that lie within the culture of every
enterprise,representing a modality of continuing activity,of survival.
Those seven previously mentioned principles have been clearly emphasized by the specialists in the domain.What has been overlooked,in my opinion,is in fact the eighth principle,simply called “Strict compliance with all cost management functions”,which is briefly presented below.
8.Strict compliance with all cost management functions
By complying with all the above- mentioned principles and functions of cost management,we all can have the guaranty of a success at enterprise level.Making decisions by the enterprise management is achieved in time and correctly,acting in the shortest time possible and based on the dashboards.Respecting and performing cost management functions must proceed in strict accordance with cost management principles.
The ethos of cost management offers a real “image” over the application methods and understanding of cost management.Respecting cost management principles constitutes the way towards obtaining significant results that will influence the future decisions of the enterprise
management.