会计专业外文翻译--成本控制.docVIP

外文原文： Reference for business,Encyclopedia of Business.2nd ed,Cos Des Cost control Roger J. Binder Abstract 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. Control of the business entity, then, is essentially a managerial and supervisory function. Control consists of those actions necessary to assure that the entitys resources and operations are focused on attaining established objectives, goals and plans. Control, exercised continuously, flags potential problems so that crises may be prevented. It also standardizes the quality and quantity of output, and provides managers with objective information about employee performance. Management compares actual performance to predetermined standards and takes action when necessary to correct variances from the standards. Keywords: Cost control；Applications；Control reports； Standards；Strategic 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 m