外文文献翻译企业可持续业务发展的成本控制.doc

企业可持续业务发展的成本控制外文文献翻译 () 文献出处：Nitaa C G, Stefea P. Cost Control for Business Sustainability [J]. Procedia - Social and Behavioral Sciences, 2014, 124:307-311. 英文原文 Cost control for business sustainability Cornel Gabriel Nitaa, Petru Stefea West University of Timisoara Abstract A good reputation regarding social and environmental responsibility has benefits such as attracting and retaining highquality employees, reducing environmental incidents and improving employee safety. Health improves productivity and lowers operating costs, enhancing the employee’s image with customers and with socially-conscious investors with direct implication on market value and incomes (Atkinson, Kaplan, Matsumura, Young, 2012, pp: 33). As a result, cost accounting and cost control literature increasingly discusses and debates upon business sustainability. The value contribution of this paper comes from a critical review of cost control functions, showing the need and opportunity to step up as a business sustainability tool. Also, the paper is describing the link between cost control and business sustainability. The article stops at the conceptual level. Describing a successful tool for business sustainability, it needs an empirical research in order to identify all of its systemic aspects. Also, this paper is opening up a field of empirical research in management. Keywords: Cost control, performance, value creation, business sustainability 1 Introduction Sustainability is gaining increasing public attention and attracting greater debate. Also, during the last decade, and especially in the last few years, company stakeholders’ expectations are including more and more social and environmental aspects, while the primary company target remains financial performance, which is increasingly affected by social and environmental performance. A number of studies have been carried on in this direction, measuring the impact of business sustainability over financial performances (Eccles, loannou