GG JJ们帮小妹翻译下面的东西吧,谢谢!不要机翻

GG JJ们帮小妹翻译下面的东西吧,谢谢!不要机翻
Abstract (Document Summary)
For many organizations the key measurements revolve around financial measures. From the point of view of paper P6, Management Accounting -- Business Strategy, these monthly checks should allow the organization to determine whether it is on course to meet its financial objectives. A key problem with looking at financial measures alone is that it gives only one particular perspective. One of the areas in which the balanced scorecard is useful is as a tool for turning the mission of an organization into quantifiable measures. For the Royal Botanical Gardens this would include staff training and investment in modern equipment. The balanced scorecard stresses how targets should be linked to the mission of the company. Many organizations have targets that have evolved over a long time and may have little to do with current strategy. A basic example of this would be for an organization to pursue a strategy of product differentiation while operating a range of targets and rewards that emphasize cost control.

Full Text (1575 words)
Copyright Chartered Institute of Management Accountants Apr 2006
[Headnote]
David Laws offers his guide to the balanced scorecard and explains why a sound understanding of non-financial controls is important for both P3 and P6 students.
All businesses can be thought of as a system. A system takes some inputs (materials, labour, finance etc) and processes them in some way to produce outputs (goods and services).
A system will also monitor what's going on. For example, the output will be measured and compared with what was expected to happen (the standard) and appropriate action will be taken if necessary. You may have seen this referred to as the feedback loop.
For many organisations the key measurements revolve around financial measures. Companies will produce budgets (the standards) for various items such as sales, costs, residual income and return on investment. The actual results are compared with what was expected and, if necessary, remedial action is taken. This may be done monthly (the dreaded "month-end") or annually (the financial statements).
From the point of view of paper P6, Management Accounting - Business Strategy, these monthly checks should allow the organisation to determine whether it is on course to meet its financial objectives. These might include keeping stakeholders such as shareholders and financial institutions happy with profits and dividend growth.

摘要(文件总结) 为许多组织关键测量围绕财政措施.从纸P6 观点,管理会计-- 经营战略,这些月度检查应该允许组织确定是否它是在路线符合它的财政宗旨.有看财政措施的一个关键问题单独是,它给只一特殊透视.平衡的计分卡是有用的区域的当中一个是作为为把组织变成的使命的一个工具可计量的措施.为皇家植物园这会包括人员培训和投资在现代设备.平衡的计分卡重音怎么目标应该与公司的使命连接.许多组织有演变了在久时光,也许有少许做以当前的战略的目标.这的一个基本的例子会是使组织寻求产品差别化战略当操作强调成本控制目标和奖励的范围.
全文(1575 个词) 版权管理会计2006 4月被特许的学院年 [ Headnote ] 大卫法律提供他的指南对于平衡的计分卡和解释为什么对非财务控制的酣然的理解是重要为P3 和P6 学生.所有企业可能被重视作为系统.系统采取一些输入(材料、劳方,财务等) 并且处理他们在某个方面导致产品(物品和服务) .系统意志并且监测what's 继续.例如,产品将被测量并且比较与什么被预计发生(标准) 并且适当行为将被采取如果需要.您也许看见了这指反馈环路.为许多组织关键测量围绕财政措施.公司将生产预算(标准) 因为各种项目譬如销售、费用、残余的收入和回收投资.实际结果与什么比较被期望了并且矫正行动,如果需要,被采取.这也许月度做(畏惧的"month-end")或年年(财政决算) .从纸P6 观点,管理会计- 经营战略,这些月度检查应该允许组织确定是否它是在路线符合它的财政宗旨.这些也许包括保留赌金保管人譬如股东和财政机关愉快以赢利和股息成长.