成本会计·外文翻译

成本的系统和理论

成本会计系统的使用是在酒店业务决策质量的提高。成本控制理论的发展,结合先进的信息技术,提高了对该体系的理论能力。然而,在很大程度上仍没有回答两个问题:1)是否导致有形的改进这些理论;b)有哪些变量驱动成功的成本会计系统。

一、决策的重点及其考虑因素

1、公司高管决策使用途径

旅馆经理确信需使用和这样的系统绩效方面的决策过程。经理任何所作的决定,都基于相关的外部环境和内部环境的组织准确、及时的信息。然而收集外部信息取决于整体状态的经济质量 (会计透明度、行政管理、可靠性等),在这一过程中,公司和它的竞争者的操作方式、管理内部信息的流动情况, 变化从一家公司到另一家公司。无论其类型、每个公司的内部各报告系统的渠道都要取决于会计,即在管理会计报告。管理会计(包括新管理、预算及预算控制)关心的是估计的费用和投资公司愿意为了实现其商业目标,提高控制程序和培育其财务状况的监测。导演们坚定使用正确的成本核算系统(完全吸收成本计算,边际成本,作业成本- ABC、标准成本),使用正确的IT支持可显著提高信息流。这样一个系统的有效性由公司的高管通过测量绩效目标的公司，体现商业决策的正确性。作为公司需要成长,扩大,要求尺寸报告(和它的支持功能)的成倍增加。在此背景下,使得公司可以根据他们的内在需要将信息系统定制,以便他们能扮演一个关键的角色做为战略和战术决策,同时作为内部和外部利益相关者促进公司的整体形象。

2、成本控制的意旨和方向

一个对于学习关于旅游服务管理会计系统领域是特别有趣的,特别是酒店。产品成本关于酒店服务的一部分(成本)旨在控制成本(减少它们的同时提高质量),并利用它们制作的战略和战术进行决策。虽然生产通常是为了领域发展应用管理会计理论的特点及特殊情况,需要更多的酒店,但这只是一个简单的适应现有的理论。在过去的几十年里,在平行于发展中壮大的酒店行业,有一个扩张的范围的优惠服务,提供了相应的变形边界之间业务功能

3、现代酒店的状况和难题

现代酒店,特别是豪华酒店,不仅仅提供住宿,食物和饮料服务;提供一个扩展范围的服务,其中许多公司提供的non-hotel(例如会议设施、spa、高尔夫球场等)。此外,一间旅馆是一个提供服务给第三方愿望与顾客消费的地方。数量和特性,这样的活动是进一步并发成本费用/返回方程和制作相关的商业决策。成本费用/返回方法每单个活动不适用了,因为在某些情况下有'点吸引力的, 但他们从相关之活动不产生净受益者而导致的收入,。在其他情况下,缺乏必要的能力来执行不同的活动。与此同时,旅游包，尤其是那包罗万有的朋友, 甚至更难做制作成本考量，出现其他许多问题的,例如征税。二，酒店行业成本规划的发展

1、过去的成本制度

新管理的需要,这是显而易见的,是酒店已明文规定(沙玛;2002年,Mongiello和哈里斯,2006年;米娅和Patiarb杂志,2001;哈里斯和棕色,1998年),当使用一种成本系统会显示出公司的强项和弱项,允许的经济规模,提高定价策略之间的关系,并定义链接资本、劳动力和材料。然而,有相对较少的研究重点是通过宾馆会计师和管理者采用成本计算制度。

2、新的认识和难关

给出了成本记录有关财务及非财务信息的采集和消耗的资源被金融单位。它提供了相关信息都财务会计和管理会计(Hornegren学组,1997;希尔顿学组,2000年)。

在一家旅馆的业务成本组成的一组概念和技术,其目的是为了缓解收集、分析和利用历史成本和其他成本项目中所使用的决策过程,1976年(菲吴景)。

酒店管理人员需要的及时、准确的信息,也会对他们自己的制造成本的同行们。然而,由于不同性质的活动及服务提供的酒店(包括闲置成本的范围,提供服务,酒店的地理分布,属于一家酒店连锁机构、成本结构,等等。),一些成本计算制度所使用的生产企业也不适合用于饭店各部门(琼斯和洛克哈里斯,1992年和1995年,1995年)。

根据Pellinen(2003),现在在国际研究文献还没有广泛的使用成本参考文献,尤其是通过旅游经营旅馆。相比之下,哈里斯和布朗大学(1998)声称,在过去的几年中,有重大的研究兴趣在耗资管理会计问题饭店各部门。听取意见可以采取这一差异归因于缺乏应用新成本和管理会计实践旅游业。

根据波特和Schmidgall(1999),管理会计在酒店行业吸引了严肃的研究兴趣。

三，定义的影响因素和成本中心

1、旅游产品服务项目

识别过程的成本为不同类型的旅游产品和服务相类似,紧随其后的是生产企业和公司其他部门。

一个指示列表的旅游产品如下:

。住宿服务。

。餐饮服务和饮料服务。

。电信服务。

。洗衣服务。

。游泳池服务/海上体育服务。

。保险箱的服务。

。传真/电脑设施服务。

。秘书服务。

。运输服务(从机场、港口等)。

。健康服务(温泉, 海洋疗法、按摩等)。

。艺术和文化服务/观光服务。

。其他的服务。

2、酒店成本中心、责任功能

旅游企业的成本结构是基于他们的行政结构,相应的organigrams上体现。为每一个组织单位,有一个相应的利润中心,投资,成本中心的中心及其他中心的责任性。

子类或者基本的基本费用成本中心的酒店的业务如下:

。酒店的运算功能。

。市场和销售功能。

。财务和管理职能。

。金融功能。

每个基本功能或成本可进一步分为项子分支,如或成本中心的酒店的操作功能、旅游产品开发等。更具体地说,每个饭店单位和部门组成的班次,对应的是单位的成本中心。基于一个饭店的成本结构的细目费用单位分布和分配给功能负责承担相应的运行成本。

为了产生总成本的主要中心支持功能的成本分配给主要的支持中心。负责支持功能的一部分是生产函数(也就是旅馆的运算功能)。这样的结果, 一间酒店贡献支持成本函数引起的主要成本中心。酒店企业分享一个关键特点而言,他们提供的产品/服务:后者所消耗的日子,还是在生产时间,从而创造收入的部门或花费成本中心在她们所要归属。因此,每个操作部行为,既有成本中心和利润中心。因此连接到相应的成本,制造,从收入的消费产品或服务,或者提供了每一个操作单元。如果我们成本定义总数字营销功能导致总收入进一步增加。后者既是包含了的生产力和利润方面,它提供了一个部门和服务部门或旅游产品,。

3、酒店成本中心所赋予的时代信息

给饭店各部门的重要性在全球经济,需要运用管理控制系统在酒店的业务。旅馆经理应该监控外部商业环境,以便于确定适当的、有效的策略。决策应根据管理会计工具,包括成本、预算及预算控制工具。酒店运营成多个部分分离和鉴定成本等各个部分是一种学习方法,分析信息在性能、盈利能力和整体财务状况的一间酒店。使用恰当的成本核算系统(完全吸收成本计算,边际成本,作业成本法,与标准成本)将导致正确的标识的酒店的成本和盈利能力的单位。此外,酒店管理控制系统,将有助于我们使用预算预测工具,录音的商业环境效应及其在酒店的运作和规划和控制(沙玛,2002年)。

组织和企业之间的竞争在一个经济环境的新产品和服务开发更为开放,采用新的管理实践,这些通常被认可了更高的管理,旨在为提高过程和信息流动(Gosselin,1997)。如同前面成本会计的主要目的是正确的记录和配置的成本转嫁给商品、服务和客户。与管理会计工具的使用,这些元素的质量证明书盖公章用于决策信息的流动情况。这个决定制作过程中,当所有的数据也减轻了把该方法应用于基于准确、完整的、灵活的、相对的、简单的、仔细检查了一下,交通便利,安全、可靠、及时的和基于价值的信息(O”康纳,Martinsons,2006)。发光的使用在酒店各部门是必要的,因为他们将最大限度地减少成本分配和转移相关的信息和知识,并从最终用户。这进一步的需要及时的反馈和连续的数据和其用户的系统,以及建立审计和监测过程系统。我们相信,这次研究是未来研究的一部分,这将更广泛的努力研究利用预算及预算控制酒店,基于成本的研究对酒店。如果所有的工具的管理会计是部署在酒店设置和监测,通过现代旅馆经理将发光更完整,及时、准确地咨询:1)成本行为;b)决策为短期以及长期的规划。

Cost of the system and theory

The use of cost accounting systems by hotel businesses is improving the quality of decision making. The development of theories on costing, combined with advances in information technology, has improved the theoretical capabilities of such systems. However, two questions remain largely unanswered: a) whether these theories lead to tangible improvements; and b) what are the variables that drive the success of cost accounting systems.

First, The key and decision-making factor

1. Company executives decision use way. Hotel managers need to be convinced about the use and performance benefits of such systems in the decision making process. Managers everywhere make decisions based on accurate and timely information related to the internal and external environment of their organizations. While gathering external information depends on the quality of the overall state of the economy (accounting for transparency, administration, reliability, etc.) in which a firm and its competitors operate, managing internal information flows varies from one company to another. Regardless of its type, every internal reporting system of every firm depends on accounting channels of reporting, namely on managerial accounting. Managerial Accounting (which includes Cost-based Management, Budgeting and Budgetary Control) is concerned with the estimation of expenses and investments that a firm is willing to make in order to achieve its business goals, improve control procedures and foster monitoring of its financial status. Using the right costing system (Full Absorption Costing, Marginal Costing, Activity-based Costing - ABC, Standard Costing), combined with the right IT support can significantly improve the information flows to the directors of a firm. The effectiveness of such a system is reflected on the soundness of business decisions made by the firm’s executives and is measured by the performance targets of the firm. As company needs grow and company sizes expand, demands on reporting (and its support functions) are multiplying. In this context, information systems allow companies to customize them based on their internal needs, so that they can play a key role in making strategic and tactical decisions while boosting the overall image of the firm in the eyes of

internal and external stakeholders.

2. Cost control purpose and direction. A field that is of particular interest for studying managerial accounting systems in the service sector is tourism, and especially hotels. Costing of hotel products (part of service costing) aims at controlling costs (in order to reduce them while improving quality) and using them for making strategic and tactical decisions. Although manufacturing is the usual field for developing and applying theories of managerial accounting, the peculiarities and special circumstances of hotels require more than just a simple adaptation of existing theories. During the last few decades, in parallel to the growth and expansion of the hotel sector, there was an expansion in the range of offered services, with a corresponding distortion in the boundaries between business functions

3. The status and problems of modern hotel. Modern hotels, especially luxury hotels, do not simply offer lodging, food and beverage services; they provide an extended range of services, many of which are offered by non-hotel companies (e.g. conference facilities, spa, golf courses, etc.). In addition, a hotel is a place where offering services to third parties coincides with customer consumption. The number and peculiarities of such activities further complicate the cost cost/return equation and the making of relevant business decisions. The cost/return approach per individual activity is not applicable anymore, because in certain cases there are ‘points of attraction’ that do not generate net gains but they instead lead to revenues from related activities. In other cases, there is lack of necessary capabilities for performing multiple activities. At the same time, tourist packages, especially the all-inclusive ones, make cost considerations even more difficult as a host of other issues emerge, such as taxation.

Second, The development of hotel industry cost planning

1. The past cost system. Costing records and presents financial and non-financial information related to the acquisition and consumption of resources by a financial unit. It provides relevant information to both financial accounting and managerial accounting (Hornegren et al, 1997; Hilton et al, 2000).

2. The new ideas and difficulties.Costing records and presents financial and non-financial information related to the acquisition and consumption of resources by a

financial unit. It provides relevant information to both financial accounting and managerial accounting (Hornegren et al, 1997; Hilton et al, 2000).

Costing in a hotel business is comprised of a set of concepts and techniques that aim to alleviate the gathering, analysis and use of historical costs and other cost categories for use in the decision making process (Fay et al, 1976).

Hotel executives need accurate and timely information regarding their costs, as would their manufacturing counterparts. However, due to differences in the nature of activities and services offered by hotels (including idle costs, range of offered services, geographical distribution of hotels that belong to a hotel chain, cost structure, etc.), several costing systems used by manufacturing firms are not suitable for use in the hotel sector (Jones and Lockwood, 1995; Harris, 1992 and 1995).

According to Pellinen (2003), there are no extensive references in the international research literature on the use of costing by tourism businesses, and especially hotels. In contrast, Harris and Brown (1998) claim that over the last few years, there is significant research interest in costing an managerial accounting issues in the hotel sector. This difference of opinions may be attributed to the lack of applying new costing and managerial accounting practices in the tourism sector.

According to Potter and Schmidgall (1999), managerial accounting in the hotel sector is attracting serious research interest.

Third, Define the influence factors and the cost center

1. Tourism product service projects. The cost identification process for different types of tourism products and services is similar to that followed by manufacturing firms as well as by firms in other sectors.

An indicative list of tourism products is as follows:

. Lodging service.

. Food service and beverages services.

. Telecommunications service.

. Laundry service.

. Swimming pool service/ sea sports services

. Safe deposit service.

. Fax/Computer facilities services.

. Secretarial services.

. Transportation service (to and from airports, ports, etc.)

. Health services (spa, thalassotherapy, massage, etc.)

. Art/Cultural services/ Sightseeing service.

. Other services.

2. Hotel cost center, responsibility function.The cost structure of tourism firms is based on their administrative structure which is reflected on their corresponding organigrams. For every organizational unit, there is a corresponding set of profit centres, cost centres, investment centres and other centres of accountability.

The basic cost subcategories or basic cost centres of a hotel business are the following: . Hotel’s Operati onal Function

. Marketing and Sales function

. Financial and Administration function

. Financial Function

Every basic function or cost subcategory is further divided into sub-functions or cost centres, e.g. hotel’s operational function, tourism product development, etc.

More specifically, every hotel unit is comprised of Divisions and Departments that correspond to the unit’s cost centers.

Based on the cost structure of a hotel unit, itemized expenses are distributed and allocated to the functions responsible for incurring the corresponding operational costs. The cost of support functions is allocated to the main support centres in order to generate the total cost of the main centres. Support functions are administratively part of the Production functi on (i.e of the hotel’s operational function). Support cost functions produce outcomes that contribute to the main cost centres of a hotel.

Hotel businesses share a key characteristic in terms of the products/services they offer: the latter are consumed on the day of or during production time, thus creating revenues for the department or costs for the cost centre to which they belong. Hence, every operational

department acts as both a cost centre and a profit centre. Costs are therefore linked to corresponding revenues that are created from the consumption of a product or service that is developed or offered by each operational unit. If we further add the cost of the Marketing function, the total figure leads to the definition of Gross Income. The latter encompasses the profitability and productivity aspects of both a department and the service line or tourism product it offers.

3. Hotel cost center is given by the time information. Given the importance of the hotel sector in the global economy, it is necessary to apply management control systems in hotel businesses. Hotel managers should monitor the external business environment in order to define appropriate and effective strategies. Decision making should be based on Managerial Accounting tools, including costing, budgeting and budgetary control tools. Separating hotel operations into multiple parts and identifying costs for each part is a way to analyze information on the performance, profitability and overall financial status of a hotel. Using the appropriate costing system (Full Absorption Costing, Marginal Costing, Activity-based Costing, and Standard Costing) will result in proper identification of costs and profitability of hotel units. In addition, hotel management control systems should contribute to the use of budgets as forecasting tools, the recording of business environment effects on a hotel’s operations and the planning and control (Sharma, 2002).

Organizations and businesses that compete in an economic environment of new product/service development are more open to adopting new managerial practices, which are usually endorsed by higher management aiming at improving processes and information flows (Gosselin, 1997).

As described earlier, the main goal of costing is the accurate recording and allocation of costs to goods, services and customers. With the use of managerial accounting tools, these elements will improve the quality of information flows used for decision making. The decision

making process is alleviated when all data used in the process are based on accurate, complete, flexible, relative, simple, double-checked, accessible, secure, reliable, timely and value-based infor mation (O’ Connor, Martinsons, 2006). The use of MAIS in the hotel sector

is deemed necessary as they will minimize costs related to the allocation and transfer of information and knowledge to and from end users. This further entails timely and continuous data feedbacks to the system and its users, as well as establishing auditing and monitoring processes for the system.

We believe that this study is part of a broader future research effort which will investigate the use of budgeting and budgetary controls by hotels, based on costing studies for hotels. If all the tools of managerial accounting are deployed within hotels settings and are monitored by modern MAIS, hotel managers will have more complete, timely and accurate consultation on: a) cost behaviours; and b) decision making for both short-term and long-term planning.

企业成本控制外文翻译文献

企业成本控制外文翻译文献(文档含英文原文和中文翻译)

译文： 在价值链的成本控制下减少费用和获得更多的利润 摘要： 根据基于价值链的成本管理理念和基于价值的重要因素是必要的。首先，必须有足够的资源，必须创造了有利的价值投资，同时还需要基于客户价值活动链，以确定他们的成本管理优势的价值链。其次，消耗的资源必须尽量减少，使最小的运营成本价值链和确保成本优势是基于最大商业价值或利润，这是一种成本控制系统内部整个视图的创建和供应的具实践，它也是一种成本控制制度基于价值链，包括足够的控制和必要的资源投资价值的观点，创建和保持消费的资源到合理的水平，具有价值的观点主要对象的第一个因素是构造有利的价值链，从创造顾客价值开始；第二个因素是加强有利的价值链，从供应或生产客户价值开始。因此它是一个新型的理念，去探索成本控制从整个视图的创建和供应的商品更盈利企业获得可持续的竞争优势。 关键词：成本控制，价值链，收益，支出，收入，成本会计 1、介绍 根据价值链理论，企业的目的是创造最大的顾客价值；和企业的竞争优势在于尽可能提供尽可能多的价值给他们的客户，作为低成本可能的。这要求企业必须首先考虑他们是否能为顾客创造价值，和然后考虑在很长一段时间内如何创造它。然而，竞争一直以“商品”（或“产品”）作为最直接的载体，因此，传统的成本控制方法主要集中在对“产品”和生产流程的过程。很显然，这不能解决企业的问题，企业是否或如何能为客户创造价值。换句话说，这至少不能从根本上解决它。 因此，企业必须首先投入足够的资源，以便他们能够创建客户值取向，然后提供它以最少的资源费用。所以在整个视图中对价值创造和提供整体的观点来控制成本，它可以为客户提供完美的动力和操作运行机制运行成本的控制，也可以从根本上彻底克服了传统的成本控制方法的缺点，解决了无法控制的创造和供应不足的真正价值。基于此，本文试图从创作的整体观讨论成本控制提供价值并探讨实现良性循环的策略，也就是说，“创造价值投资成本供应价值创造价值”。 2、成本及其控制的基于价值链理念 2.1基于价值链的成本观念 根据价值链理论，如果企业是要被客户接受，它必须创造和提供能满足其客户的价值。因此，成本（价值或资源支付费用）这不离为创造和提供顾客价值的活动，其活动的价值链。因此，我们应该从价值链角度看成本的重要。

成本管理外文文献及翻译

成本管理外文文献 China's Enterprise Cost Management Analysis and Countermeasures Abstract: With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measures In a market economy conditions, as the global economic integration, the development of increasingly fierce market competition, corporate profit margins shrinking. In this case, the level of high and low business costs directly determines the size of an enterprise profitability and competitive strength. Therefore, strengthen enterprise Cost Management business has become an inevitable choice for the survival and development. First, the reality of China's Enterprise Cost Management Analysis Cost Management in our country after years of development, has made many achievements, but now faces a new environment, China's Cost Management has also exposed some new problems, mainly in the following aspects: (A) Cost Management concept behind the Chinese enterprises lag behind the concept of Cost Management in pervasive phenomenon, mainly in Cost Management of the scope, purpose and means from time to biased. Many enterprises will continue to limit the scope of Cost Management within the enterprise or even only the production process at the expense of other related companies and related fields cost behavior management. We supply side, for example. The supply side of the price of the product cost of doing business, one of the most important motives. As the supply side of the price of the product and its cost plus profit, so the supply side of price in the form of its own costs to the enterprise. However, some enterprises to the supply side too much rock bottom price, as their source of high profits, without considering each other's interests, resulting in supply-side to conceal their true costs, price increase in disguise. This increase in procurement costs, thereby increasing commodity costs, making goods less competitive. The purpose of Cost Management from the point of view, many enterprises confined to lower costs, but less from the perspective of cost-effectiveness of the effectiveness of the means of cost reduction mainly rely on savings, can not be cost-effective. In traditional Cost Management, Cost Management purposes has been reduced to cut costs, saving has become the basic means to reduce costs. From the perspective of Cost Management to analyze the Cost Management of this goal, not difficult to find cost-reduction is conditional and limits, and in some cases, control of costs, could lead to product quality and enterprise efficiency decline. In addition, the vast majority of enterprises in the overall concept of lack of Cost

ASP外文翻译原文

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物流成本控制中英文对照外文翻译文献

中英文翻译 原文 Logistics costs and controlling Abstract Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002). Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).

毕业设计外文翻译原文.

Optimum blank design of an automobile sub-frame Jong-Yop Kim a ,Naksoo Kim a,*,Man-Sung Huh b a Department of Mechanical Engineering,Sogang University,Shinsu-dong 1,Mapo-ku,Seoul 121-742,South Korea b Hwa-shin Corporation,Young-chun,Kyung-buk,770-140,South Korea Received 17July 1998 Abstract A roll-back method is proposed to predict the optimum initial blank shape in the sheet metal forming process.The method takes the difference between the ?nal deformed shape and the target contour shape into account.Based on the method,a computer program composed of a blank design module,an FE-analysis program and a mesh generation module is developed.The roll-back method is applied to the drawing of a square cup with the ˉange of uniform size around its periphery,to con?rm its validity.Good agreement is recognized between the numerical results and the published results for initial blank shape and thickness strain distribution.The optimum blank shapes for two parts of an automobile sub-frame are designed.Both the thickness distribution and the level of punch load are improved with the designed blank.Also,the method is applied to design the weld line in a tailor-welded blank.It is concluded that the roll-back method is an effective and convenient method for an optimum blank shape design.#2000Elsevier Science S.A.All rights reserved. Keywords:Blank design;Sheet metal forming;Finite element method;Roll-back method

成本控制【外文翻译】

外文翻译 原文 Cost Control Material Source:Encyclopedia of business,2 and ed. Author:Anthony, Robet N 1 Cost Control Cost control, also known as cost management or cost containment, is a broad set of cost accounting methods and management techniques with the common goal of improving business cost-efficiency by reducing costs, or at least restricting their rate of growth. Businesses use cost control methods to monitor, evaluate, and ultimately enhance the efficiency of specific areas, such as departments, divisions, or product lines, within their operations. During the 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestment of peripheral activities, mass layoffs, or outsourcing, cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level. Some cost control proponents believe that such strategic cost-cutting must be planned carefully, as not all cost reduction techniques yield the same benefits. In a notable late 1990s example, chief executive Albert J. Dunlap, nicknamed "Chainsaw Al" because of his penchant for deep cost cutting at the companies he headed, failed to restore the ailing small appliance maker Sunbeam Corporation to profitability despite his drastic cost reduction tactics. Dunlap laid off thousands of workers and sold off business units, but made little contribution to Sunbeam's competitive position or share price in his two years as CEO. Consequently, in 1998 Sunbeam's board fired Dunlap, having lost confidence in his "one-trick" approach to management. A complex business requires frequent information about operations in order to plan for the future, to control present activities, and to evaluate the past performance of managers, employees, and related business segments. To be successful,

英文翻译与英文原文.陈--

翻译文献：INVESTIGATION ON DYNAMIC PERFORMANCE OF SLIDE UNIT IN MODULAR MACHINE TOOL （对组合机床滑台动态性能的调查报告） 文献作者：Peter Dransfield, 出处：Peter Dransfield, Hydraulic Control System-Design and Analysis of TheirDynamics, Springer-Verlag, 1981 翻译页数：p139—144 英文译文： 对组合机床滑台动态性能的调查报告 【摘要】这一张纸处理调查利用有束缚力的曲线图和状态空间分析法对组合机床滑台的滑动影响和运动平稳性问题进行分析与研究，从而建立了滑台的液压驱动系统一自调背压调速系统的动态数学模型。通过计算机数字仿真系统，分析了滑台产生滑动影响和运动不平稳的原因及主要影响因素。从那些中可以得出那样的结论，如果能合理地设计液压缸和自调背压调压阀的结构尺寸. 本文中所使用的符号如下： s1-流源，即调速阀出口流量； S el—滑台滑动摩擦力 R一滑台等效粘性摩擦系数： I1—滑台与油缸的质量 12—自调背压阀阀心质量 C1、c2—油缸无杆腔及有杆腔的液容； C2—自调背压阀弹簧柔度； R1, R2自调背压阀阻尼孔液阻， R9—自调背压阀阀口液阻 S e2—自调背压阀弹簧的初始预紧力； I4, I5—管路的等效液感 C5、C6—管路的等效液容： R5, R7-管路的等效液阻； V3, V4—油缸无杆腔及有杆腔内容积； P3, P4—油缸无杆腔及有杆腔的压力 F—滑台承受负载， V—滑台运动速度。本文采用功率键合图和状态空间分折法建立系统的运动数学模型，滑台的动态特性可以能得到显著改善。

成本控制和成本管理战略【外文翻译】

外文翻译 原文 Cost-Containment and Cost-Management Strategies Material Source: Author: Alan f. Goldberg ,William P. Fleming The leadership and boards of trustees of all healthcare organizations are the ultimate stewards of the limited resources available to best meet community needs. The strategic planning process leads the organization down a clear path of setting priorities, making choices, and taking action. The day a new cancer center opens or the latest technology arrives is an exciting one for the community. After the ribbon cutting, these new programs become the responsibility of the hospital's service line directors or clinical managers. Their staffing is based on projections and other assumptions that may or may not be on point but have a direct impact on the operations and finances of the organization. As part of normal decision making for a hospital's new initiatives, a payer mix and revenue stream were predicted. Now two significant environmental events have made projections more uncertain and put aggressive cost management on center stage: the economic downturn and payment reform. The economic downturn affecting hospitals began in the fall of 2008. Its broad impact on the organization was described by Goldberg and Petasnick (2010): With credit markets drying up, unemployment rising, consumer confidence eroding, and employee morale shaken, healthcare system executives had their hands full. The combined result of the turmoil made the old adage "cash is king" truer than ever. As consumers pulled back and individuals lost health insurance, hospitals experienced losses in volume for elective, nonemergent healthcare. Financial operating results suffered. Meanwhile, losses in investment values eliminated the safety net reserves created by nonoperating income. Many hospitals and healthcare systems were forced to consider or enact layoffs and postpone or cancel capital-intensive projects. All were required to rethink their strategic plans. Because of the economic downturn and high unemployment, which led to income declines and individuals losing job-based healthcare coverage, Medicaid enrollment is projected to increase 10.5 percent in fiscal 2010.

外文翻译原文

204/JOURNAL OF BRIDGE ENGINEERING/AUGUST1999

JOURNAL OF BRIDGE ENGINEERING /AUGUST 1999/205 ends.The stress state in each cylindrical strip was determined from the total potential energy of a nonlinear arch model using the Rayleigh-Ritz method. It was emphasized that the membrane stresses in the com-pression region of the curved models were less than those predicted by linear theory and that there was an accompanying increase in ?ange resultant force.The maximum web bending stress was shown to occur at 0.20h from the compression ?ange for the simple support stiffness condition and 0.24h for the ?xed condition,where h is the height of the analytical panel.It was noted that 0.20h would be the optimum position for longitudinal stiffeners in curved girders,which is the same as for straight girders based on stability requirements.From the ?xed condition cases it was determined that there was no signi?cant change in the membrane stresses (from free to ?xed)but that there was a signi?cant effect on the web bend-ing stresses.Numerical results were generated for the reduc-tion in effective moment required to produce initial yield in the ?anges based on curvature and web slenderness for a panel aspect ratio of 1.0and a web-to-?ange area ratio of 2.0.From the results,a maximum reduction of about 13%was noted for a /R =0.167and about 8%for a /R =0.10(h /t w =150),both of which would correspond to extreme curvature,where a is the length of the analytical panel (modeling the distance be-tween transverse stiffeners)and R is the radius of curvature.To apply the parametric results to developing design criteria for practical curved girders,the de?ections and web bending stresses that would occur for girders with a curvature corre-sponding to the initial imperfection out-of-?atness limit of D /120was used.It was noted that,for a panel with an aspect ratio of 1.0,this would correspond to a curvature of a /R =0.067.The values of moment reduction using this approach were compared with those presented by Basler (Basler and Thurlimann 1961;Vincent 1969).Numerical results based on this limit were generated,and the following web-slenderness requirement was derived: 2 D 36,500a a =1?8.6?34 (1) ? ??? t R R F w ?y where D =unsupported distance between ?anges;and F y =yield stress in psi. An extension of this work was published a year later,when Culver et al.(1973)checked the accuracy of the isolated elas-tically supported cylindrical strips by treating the panel as a unit two-way shell rather than as individual strips.The ?ange/web boundaries were modeled as ?xed,and the boundaries at the transverse stiffeners were modeled as ?xed and simple.Longitudinal stiffeners were modeled with moments of inertias as multiples of the AASHO (Standard 1969)values for straight https://www.wendangku.net/doc/e04536780.html,ing analytical results obtained for the slenderness required to limit the plate bending stresses in the curved panel to those of a ?at panel with the maximum allowed out-of-?atness (a /R =0.067)and with D /t w =330,the following equa-tion was developed for curved plate girder web slenderness with one longitudinal stiffener: D 46,000a a =1?2.9 ?2.2 (2) ? ? ? t R f R w ?b where the calculated bending stress,f b ,is in psi.It was further concluded that if longitudinal stiffeners are located in both the tension and compression regions,the reduction in D /t w will not be required.For the case of two stiffeners,web bending in both regions is reduced and the web slenderness could be de-signed as a straight girder panel.Eq.(1)is currently used in the ‘‘Load Factor Design’’portion of the Guide Speci?cations ,and (2)is used in the ‘‘Allowable Stress Design’’portion for girders stiffened with one longitudinal stiffener.This work was continued by Mariani et al.(1973),where the optimum trans-verse stiffener rigidity was determined analytically. During almost the same time,Abdel-Sayed (1973)studied the prebuckling and elastic buckling behavior of curved web panels and proposed approximate conservative equations for estimating the critical load under pure normal loading (stress),pure shear,and combined normal and shear loading.The linear theory of shells was used.The panel was simply supported along all four edges with no torsional rigidity of the ?anges provided.The transverse stiffeners were therefore assumed to be rigid in their directions (no strains could be developed along the edges of the panels).The Galerkin method was used to solve the governing differential equations,and minimum eigenvalues of the critical load were calculated and presented for a wide range of loading conditions (bedding,shear,and combined),aspect ratios,and curvatures.For all cases,it was demonstrated that the critical load is higher for curved panels over the comparable ?at panel and increases with an increase in curvature. In 1980,Daniels et al.summarized the Lehigh University ?ve-year experimental research program on the fatigue behav-ior of horizontally curved bridges and concluded that the slen-derness limits suggested by Culver were too severe.Equations for ‘‘Load Factor Design’’and for ‘‘Allowable Stress Design’’were developed (respectively)as D 36,500a =1?4?192(3)? ?t R F w ?y D 23,000a =1?4 ?170 (4) ? ? t R f w ?b The latter equation is currently used in the ‘‘Allowable Stress Design’’portion of the Guide Speci?cations for girders not stiffened longitudinally. Numerous analytical and experimental works on the subject have also been published by Japanese researchers since the end of the CURT project.Mikami and colleagues presented work in Japanese journals (Mikami et al.1980;Mikami and Furunishi 1981)and later in the ASCE Journal of Engineering Mechanics (Mikami and Furunishi 1984)on the nonlinear be-havior of cylindrical web panels under bending and combined bending and shear.They analyzed the cylindrical panels based on Washizu’s (1975)nonlinear theory of shells.The governing nonlinear differential equations were solved numerically by the ?nite-difference method.Simple support boundary condi-tions were assumed along the curved boundaries (top and bot-tom at the ?ange locations)and both simple and ?xed support conditions were used at the straight (vertical)boundaries.The large displacement behavior was demonstrated by Mi-kami and Furunishi for a range of geometric properties.Nu-merical values of the load,de?ection,membrane stress,bend-ing stress,and torsional stress were obtained,but no equations for design use were presented.Signi?cant conclusions include that:(1)the compressive membrane stress in the circumfer-ential direction decreases with an increase in curvature;(2)the panel under combined bending and shear exhibits a lower level of the circumferential membrane stress as compared with the panel under pure bending,and as a result,the bending moment carried by the web panel is reduced;and (3)the plate bending stress under combined bending and shear is larger than that under pure bending.No formulations or recommendations for direct design use were made. Kuranishi and Hiwatashi (1981,1983)used the ?nite-ele-ment method to demonstrate the elastic ?nite displacement be-havior of curved I-girder webs under bending using models with and without ?ange rigidities.Rotation was not allowed (?xed condition)about the vertical axis at the ends of the panel (transverse stiffener locations).Again,the nonlinear distribu-