譯文（字數(shù) 2640）：

成本控制

摘要

隨著中國所取得的進展，中國傳統(tǒng)的成本管理模式已經(jīng)難以適應(yīng)競爭日益激烈的市場環(huán)境。本文就我國成本管理的一些問題，最后提出了解決這些問題的多項措施，加強成本管理。

成本控制，也被稱為遏制成本或管理成本，一個廣闊的成本管理技術(shù)，它的經(jīng)濟增長目標是降低成本提高企業(yè)效率。企業(yè)使用的成本控制方法，監(jiān)測，評價，并最終提升效率的具體領(lǐng)域，如部門、產(chǎn)品線。

20世紀90年代的成本控制措施，受到了美國企業(yè)的首要關(guān)注。一般而言，外包企業(yè)重組、撤資的外圍活動，大規(guī)模裁員等成本控制戰(zhàn)略被認為是升提升企業(yè)利潤和維持企業(yè)競爭優(yōu)勢的需要。其目的往往是降低企業(yè)的生產(chǎn)成本，這樣該企業(yè)給出的銷售價格就比其競爭對手具更大的利潤。

外文原文（字符數(shù) 10316）：

COST CONTROL

Abstract

 With the progress and China's traditional Cost Management model difficult to adapt to an increasingly competitive market environment. This paper exists in our country a number of Cost Management and finally put forward to address these issues a number of measures to strengthen Cost Management. Keywords:: Cost Management measures

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 1990s cost control initiatives received paramount attention from corporate America. Often taking the form of corporate restructuring, divestmentof peripheral activities, mass layoffs,or outsourcing,cost control strategies were seen as necessary to preserve—or boost—corporate profits and to maintain—or gain—a competitive advantage. The objective was often to be the low-cost producer in a given industry, which would typically allow the company to take a greater profit per unit of sales than its competitors at a given price level.