Question

请英文高手翻译，急急急！！！

不要机翻！！所有分都献上了，我的大论文。谢谢了！！！很急，星期2晚上要交的！

战略管理会计与营销理论相结合
20世纪80年代以来，高新技术的发展和日益加剧的国际化市场竞争使传统管理会计越来越不能适应市场和竞争环境的变化。传统管理会计的理论和方法以企业内部为视点，没有将企业的内部信息与外部环境的变化联系起来，缺少诸如质量可靠性、生产的弹性、顾客的满意程度等一系列与企业战略目标密切相关的指标，缺少对企业在竞争中的相对地位分析，不能提供和分析与企业竞争地位相关的成本、价格、业务量、市场份额、现金流量等方面的会计信息。为此，管理会计应在如何使其适应企业战略管理的需要，为企业战略管理提供适当的信息和有效的控制手段等方面作为研究重点，并提供成本、价格、业务量、市场占有率和现金流量等信息。这些方面拓展了传统管理会计的研究领域，从战略的高度审视企业的组织结构设置、产品开发、市场营销和资源配置，为企业发挥优势，利用机会，克服弱点，回避风险提供信息。早期的战略管理会计关注企业战略和管理控制系统之间的关系，企业实施的战略不同对管理会计系统反映和控制的重点也不同。如：开拓型企业由于不断寻求市场新机会，经营风险较大，对资金的预算比较严格，对产出控制也比较严谨；防御型企业追求成本优势，产品与市场发展有限，企业对成本的控制十分重视，而且通常根据预算执行情况来决定报酬高低。一个企业的管理会计系统应与它的战略保持一致，防御型企业应将控制重点放在成本控制、内部监督和提高生产效率上；而开拓型企业更重视对外部环境的考察以发现新的机会。平衡计分卡理论将企业的长期战略目标和短期行为结合在一起，从而将战略转化为现实行动，其突出贡献在于它要求不同管理者精诚合作，为企业保持竞争力提供信息。在20世纪80年代初期，对战略管理会计所能提供的企业营销信息就十分重视，他认为管理会计在提供企业信息方面比营销和企划专家更有优势。管理会计有相关的技术和概念可以适应高级管理的战略定位，并能进一步为管理者提供有关竞争者的信息。首先，产品差异战略是企业取得竞争优势的策略之一。管理会计帮助企业了解自身和竞争对手价值链的创造，取得企业所在市场中消费者及相关商品的可靠信息，从而实施其战略。这就要求营销和管理会计必须在财务管理方面密切合作。其次，目标成本管理也体现了战略管理会计市场定位。目标成本管理为有效的总成本管理提供了基础，市场驱动的特点将目标成本同管理会计联系在一起，执行目标成本管理第一步就需要市场方面的信息。

Answer 1

他是用翻译器翻译的，我也是，Strategic management accounting and marketing theory
20th century since the 80's, high-tech development and increasing international competition in the market so that more and more traditional management accounting can not adapt to market changes and competitive environment. Traditional management accounting theories and methods to the enterprise as a point of view, there is no enterprise's internal information and external environmental changes linked to the lack of reliability, such as quality, production flexibility, customer satisfaction and corporate strategic objectives of a series of closely related the target, the lack of enterprise in a competitive analysis of the relative position, can not provide and analysis of the competitive position of enterprises related to the cost, price, volume, market share, cash flow accounting information and so on. To this end, the management accounting should be on how to adapt to the needs of enterprise strategic management, strategic management for the enterprise to provide appropriate information and effective means of controlling the focus of the study and provide the cost, price, volume, market share and cash information flow. These areas to expand the traditional areas of management accounting research, from a strategic review of the organizational structure of enterprises set up, product development, marketing and resource allocation, for the enterprise play to our strengths, exploit opportunities and overcome the weaknesses of the provision of information to avoid risk. Early attention to the strategic management accounting and management control of corporate strategy systems the relationship between the different enterprises of strategic management accounting system to reflect the focus and control are also different. Such as: to develop enterprise market because of a constant search for new opportunities, operating risk, in comparison with the budget for capital strict control of the output is also more stringent; defense enterprises seeking a cost advantage, product and market development is limited, business-to-cost control attaches great importance to, and often the implementation of the budget to determine the level of remuneration. The management of an enterprise accounting system should be consistent with its strategy to maintain consistent control of defense enterprises should focus on cost control, internal controls and improve production efficiency; and development-oriented enterprises to pay more attention to the inspection of the external environment to identify new opportunities . Balanced Scorecard theory to long-term strategic objectives and combine short-term behavior, so that strategy into real action lies in its outstanding contributions to their request to cooperate sincerely with different managers for enterprises to provide information to remain competitive. At 80 in the early 20th century, on strategic management accounting can provide information on corporate marketing attaches great importance to him that the management accounting information in the provision of enterprise marketing and planning than more advantage of the expert. Management accounting and related technologies have to adapt to senior management the concept of strategic positioning, and to further provide for the management of information relating to competitors. First of all, the product differentiation strategy is to gain a competitive edge business strategy. Management accounting to help companies know their own value chain and competitors to create, access enterprise markets and related consumer products and reliable information in order to implement its strategy. This requires marketing and management accounting in financial management must be close cooperation. Secondly, the goal of cost management also reflects the market position of Strategic Management Accounting. Cost management goal for the effective management of the total cost of the basic, market-driven characteristics of the target cost will be linked with the management accounting, cost management to implement the first step on the goal market information required
百度翻译是
The strategy management accounting and camp sell theory since looking at and appraising union 1980's , development of high and new technology and the internationalization market competition aggravating gradually make the tradition management accounting Yue Lai Yue can not adapt to the marketplace and the environment of competition change. Tradition management accounting theory and method take the inside of enterprise as viewpoint , not getting in touch with the enterprise inside information the outside environment change , are short of a series of closely related to enterprise strategic objective index such as the elasticity that mass reliability , produces such as , customer's satisfied degree, accounting information being short of to enterprise in the field of analytical , can not provide pertinent cost , price , business amount , market share , cash flow competing for position with enterprise relative position and analysing and so on in competing. And for this purpose, the management accounting meets the needs of Strategic Management adapting to enterprise in how to using the person , is the priority studying for enterprise Strategic Management provides aspect such as appropriate information and effective control, provide information such as cost , price , business amount , market share and cash flow. These aspect makes rubbings from the go into field having shown the tradition management accounting , from the perspective of strategy, the framework of organization scanning enterprise interposes , the product develops , marketing and sales and resource deploy, for enterprise exploits self's advantages to the full , make use of a chance , overcome weakness, avoid risk providing information. The Model T Strategic Management accountant shows solicitude for the relation between enterprise strategy and managerial control system , the strategy being put into effect is not also unlike with the priority reporting and controlling to management accounting system enterprise. Such as: Open up type enterprise since the risk unceasingly, exploring the new chance of marketplace , managing is bigger, budget is comparatively strict with the fund , can't compare rigorous under the control of to outputing; Defense type enterprise running after cost advantage, the product and marketplace development are limited , enterprise attaches importance to the cost controlling very, generally and according to the height coming to decide reward budget states of execution. System respond to and its strategy keeps a enterprise management accounting to coincide, on defense type enterprise should readjust oneself to a certain extent with controlling priority in cost under the control of , inward, superintending and improving an efficacy; But, the enterprise opening up a type takes the examination Home News for Overseas Service Department environment seriously to discover the new chance more. Balance counts score card theory is in enterprise long range strategic objective and short-term action union changing strategy into real action together, thereby , the person lays stress on contribution depending on it requires that different director absolute sincerity works together , provide information for enterprise keeps competition. Before 1980's initial stage, information attaches importance to enterprise camp pin can provide by strategy management accounting right away very , he regards as a management accounting having advantage more in the respect of providing enterprise information ratio the camp pin and the plan expert. The management accounting has the pertinent technology and concept to be able to adapt to high-grade administrative strategy allocation , can be that the director provides information about competitor further and. Primo , product difference strategy is that enterprise gets one of the competitive edge tactics. Helping enterprise to know oneself and competitor value chain creates a management accounting , gets the enterprise location marketplace middle consumer and reliable relevance commodity information , puts whose strategy into practice thereby. This requires that the camp pin and the management accounting must cooperate closely in the field of financial control right away. Secondly, target control of production cost has also embodied strategy management accounting marketplace allocation. Target control of production cost is that effective general control of production cost has provided a basis , the characteristic that the marketplace drives is in target cost and management accounting connection to carry out the target control of production cost the first steps needing marketplace aspect information right away together

Answer 2

Strategic management accounting and marketing theory
20th century since the 80's, high-tech development and increasing international competition in the market so that more and more traditional management accounting can not adapt to market changes and competitive environment. Traditional management accounting theories and methods to the enterprise as a point of view, there is no enterprise's internal information and external environmental changes linked to the lack of reliability, such as quality, production flexibility, customer satisfaction and corporate strategic objectives of a series of closely related the target, the lack of enterprise in a competitive analysis of the relative position, can not provide and analysis of the competitive position of enterprises related to the cost, price, volume, market share, cash flow accounting information and so on. To this end, the management accounting should be on how to adapt to the needs of enterprise strategic management, strategic management for the enterprise to provide appropriate information and effective means of controlling the focus of the study and provide the cost, price, volume, market share and cash information flow. These areas to expand the traditional areas of management accounting research, from a strategic review of the organizational structure of enterprises set up, product development, marketing and resource allocation, for the enterprise play to our strengths, exploit opportunities and overcome the weaknesses of the provision of information to avoid risk. Early attention to the strategic management accounting and management control of corporate strategy systems the relationship between the different enterprises of strategic management accounting system to reflect the focus and control are also different.Such as: to develop enterprise market because of a constant search for new opportunities, operating risk, in comparison with the budget for capital strict control of the output is also more stringent; defense enterprises seeking a cost advantage, product and market development is limited, business-to-cost control attaches great importance to, and often the implementation of the budget to determine the level of remuneration. The management of an enterprise accounting system should be consistent with its strategy to maintain consistent control of defense enterprises should focus on cost control, internal controls and improve production efficiency; and development-oriented enterprises to pay more attention to the inspection of the external environment to identify new opportunities . Balanced Scorecard theory to long-term strategic objectives and combine short-term behavior, so that strategy into real action lies in its outstanding contributions to their request to cooperate sincerely with different managers for enterprises to provide information to remain competitive. At 80 in the early 20th century, on strategic management accounting can provide information on corporate marketing attaches great importance to him that the management accounting information in the provision of enterprise marketing and planning than more advantage of the expert. Management accounting and related technologies have to adapt to senior management the concept of strategic positioning, and to further provide for the management of information relating to competitors. First of all, the product differentiation strategy is to gain a competitive edge business strategy. Management accounting to help companies know their own value chain and competitors to create, access enterprise markets and related consumer products and reliable information in order to implement its strategy. This requires marketing and management accounting in financial management must be close cooperation. Secondly, the goal of cost management also reflects the market position of Strategic Management Accounting. Cost management goal for the effective management of the total cost of the basic, market-driven characteristics of the target cost will be linked with the management accounting, cost management to implement the first step on the goal market information required.