毕业论文成本控制(costcontrol)外文原文及译文.doc

本科生毕业设计（论文） 外文原文及译文 所在系 管理系 学生姓名 专 业 财务管理 班 级 学号 指导教师 2014 年 6 月 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 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. Cooper and Kaplan in 1987 in an article entitled how cost accounting systematically distorts product costs article for the first time put forward the theory of cost drivers (cost driver, cost of driving factor) of that cost, in essence, is a function of a variety of independent or interaction of factors (independent variable) work together to drive the results. So what exactly is what factors drive the cost or the cost of motive which? Traditionally, the volume of business (such as yield) as the only cost driver (independent variable), at least that its cost allocation plays a decisive role in restricting aside, regardless of other factors (motivation). In accordance with the full cost of this cost driver, the enterprise is divided into variable costs and fixed costs of the two categories. Based on this understanding, such as the amount of principal and interest analysis and dependent on the production of flexible budgeting, cost management in the specific application. Although this may well be an effective cost management ideas. However, the business volume is not the only factor of the drive cost. In accordance with the Cooper and Kaplans successful action theory, cost drivers can be summarized into five categories: number of moti