英语翻译当今各类制造型企业为了面对日益激烈的市场竞争将低成本作为核心竞争能力,不得不在保证产品质量的前提下,努力降低成本

英语翻译
当今各类制造型企业为了面对日益激烈的市场竞争将低成本作为核心竞争能力,不得不在保证产品质量的前提下,努力降低成本,于是成本管理在企业的经营管理活动中就有了重要的战略地位,从而在激烈竞争的市场中保持良好的利润.
制造型企业特别是制药型企业的成本控制是指企业根据一定时期预先建立的成本管理目标,由成本控制主体在其职权范围内,在生产耗费发生以前和成本控制过程中,对各种影响成本的因素和条件采取一系列的预防和调节措施,以保证成本管理目标实现的管理行为.本文首先对本公司医药企业成本控制中存在的问题进行分析,其次,阐述通过三个全面进行成本控制,并通过某个产品某批次核算成本的具体业务来反映.最后,提出了成本管理的战略以及战略的实施方法以及图解成本控制的方法.

Today's various manufacturing enterprise in order to face the increasingly fierce competition in the market will be low cost as the core competition ability, to ensure product quality premise, strive to reduce costs, and cost management in enterprise management activity has important strategic position in fierce competition, and keep good profit in the market. Manufacturing enterprises especially pharmaceutical enterprises cost control is to show enterprise according to the certain period of cost management objectives established beforehand, the cost control subject within their functions and powers in the production cost, happened before and cost control process, the influence of various factors and conditions cost took a series of prevention and adjust measures to ensure cost management, realizing the goal of the management behavior. This paper firstly to this company pharmaceutical enterprise cost control of the analysis of existing problems, secondly, this paper expounds the overall cost control by three, and through a product cost calculation of a batch of specific business to reflect. Finally, put forward the strategy and strategic cost management in the implementation methods of cost control as well as in graphic method.