management on the cost of us multinational关于美国跨国公司的成本管理 外文翻译大学论文.docVIP

From:Rohde. Accounting Information Systems[J]. International Journal ,2008. 40–68 Management on the cost of US multinational Abstract U.S. multinational companies manage their internal costs very seriously. The main purpose of cost management is to different industries, different regions of strict comparison and control costs in order to facilitate internal funds, the reasonable transfer of equipment, minimizing costs, maximizing global profits. Keywords: multinational corporations, cost management, methods 1．the cost of management of the subsidiary To obtain the status of cost management within the subsidiary information subsidiary of U.S. multinational corporations to submit the general requirements for different times and different content report content and format of these reports by the U.S. headquarters of a unified basis. U.S. multinational companies generally have their own systems and requirements E-MALL calendar, the key employees have their own E-MAILL address, the U.S. headquarters of all employees based on the calendar and address data, request the subsidiaries to report on time. The subsidiaries of transnational corporations on the global cost of management is carried out through the following ways: (1) the company has its own variety of products developed within the standard cost, the cost of a subsidiary in strict accordance with the implementation of this standard, for each subsidiary the resources, human and environmental difference in the differences, all included in other cost accounting, In a monthly report on the date specified by the actual reported to the company. (2) For details of the cost of the internal situation in subsidiaries, the company is required by the uniform format for reporting, the various projects listed in the report is mainly to facilitate the head of different industries, different regions compared to the head office decision in which countries or regions should increase in