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1、外文翻译原文CostControlMaterialSource:Encyclopediaofbusiness,2anded.Author:Anthony,RobetN1CostControlCostcontrol,alsoknownascostmanagementorcostcontainment,isabroadsetofcostaccountingmethodsandmanagementtechniqueswiththecommongoalofimprovingbusinesscost-efficiencybyreducingcosts,oratleastr
2、estrictingtheirrateofgrowth.Businessesusecostcontrolmethodstomonitor,evaluate,andultimatelyenhancetheefficiencyofspecificareas,suchasdepartments,divisions,orproductlines,withintheiroperations.Duringthe1990scostcontrolinitiativesreceivedparamountattentionfromcorporateAmerica.Oftentaki
3、ngtheformofcorporaterestructuring,divestmentofperipheralactivities,masslayoffs,oroutsourcing,costcontrolstrategieswereseenasnecessarytopreserve—orboost—corporateprofitsandtomaintain—orgain—acompetitiveadvantage.Theobjectivewasoftentobethelow-costproducerinagivenindustry,whichwouldtyp
4、icallyallowthecompanytotakeagreaterprofitperunitofsalesthanitscompetitorsatagivenpricelevel.Somecostcontrolproponentsbelievethatsuchstrategiccost-cuttingmustbeplannedcarefully,asnotallcostreductiontechniquesyieldthesamebenefits.Inanotablelate1990sexample,chiefexecutiveAlbertJ.Dunlap,
5、nicknamed"ChainsawAl"becauseofhispenchantfordeepcostcuttingatthecompaniesheheaded,failedtorestoretheailingsmallappliancemakerSunbeamCorporationtoprofitabilitydespitehisdrasticcostreductiontactics.Dunlaplaidoffthousandsofworkersandsoldoffbusinessunits,butmadelittlecontributiontoSunbea
6、m'scompetitivepositionorsharepriceinhistwoyearsasCEO.Consequently,in1998Sunbeam'sboardfiredDunlap,havinglostconfidenceinhis"one-trick"approachtomanagement.Acomplexbusinessrequiresfrequentinformationaboutoperationsinordertoplanforthefuture,tocontrolpresentactivities,andtoevaluatethepa
7、stperformanceofmanagers,employees,andrelatedbusinesssegments.Tobesuccessful,7managementguidestheactivitiesofitspeopleintheoperationsofthebusinessaccordingtopre-establishedgoalsandobjectives.Management'sguidancetakestwoformsofcontrol:①themanagementandsupervisionofbehavior.②theevaluati
8、onofperforma
