张月外文翻译资料.doc

洛阳理工学院毕业设计（论文） 外文翻译资料 系 部：? ? 经济与管理学院 专 业：? ? 工商管理 学生姓名：? ? 张月 班级学号：? ? ? ? 指导教师姓名：? 张立华 ??? 指导教师职称： ? ? 教授  COST CONTROL Roger J. AbiNader Reference for Business，Encyclopedia of Business, 2nd ed. Cost control, also known as cost management or cost containment, is a broad set of cost accountingmethods 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 consiets of those actions necessary to assure that the entity’s 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 standardizeds the 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 accountingmethods 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 1