【正文】 s attention on those items in which actual performance significantly differs from the standard.Because key success factors shift in type and number, accounting revises control reports when necessary. Accounting also varies the control period covered by the control report to enpass a period in which management can take useful remedial action. In addition, accounting disseminates control reports in a timely fashion to give management adequate time to act before the issuance of the next report.Managers perform effectively when they attain the goals and objectives set by the budget. With respect to profits, managers succeed by the degree to which revenues continually exceed expenses. In applying the following simple formula, managers, especially those in operations, realize that they exercise more control over expenses than they do over revenue.While they cannot predict the timing and volume of actual sales, they can determine the utilization rate of most of their resources, that is, they can influence the cost side. Hence, the evaluation of management39。 and improving quality and results through evaluation and feedback.Control reports are informational reports that tell management about an entity39。s role is to feedforwarda futuristic vision of where the pany is going and how it is to get there, and to make clear decisions coordinating and directing employee activities. Management also oversees the development of procedures to collect, record, and evaluate , effective management controls results from leading people by force of personality and through persuasion。s effort to influence the actions of individuals who are responsible for performing tasks, incurring costs, and generating revenues. Management is a twophased process: planningrefers to the way that management plans and wants people to perform, while controlrefers to the procedures employed to determine whether actual performance plies with these plans. Through the budget process and accounting control, management establishes overall pany objectives, defines the centers of responsibility, determines specific objectives for each responsibility center, and designs procedures and standards for reporting and evaluation.A budget segments the business into its ponents or centers where the responsible party initiates and controls action. Responsibility centersrepresent applicable organizational units, functions, departments, and divisions. Generally a single individual heads the responsibility center exercising substantial, if not plete, control over the activities of people or processes within the center and controlling the results of their activity. Cost centersare accountable only for expenses, that is, they do not generate revenue. Examples include accounting departments, human resources departments, and similar areas of the business that provide internal services. Profit centersaccept responsibility for both revenue and expenses. For example, a product line or an autonomous business unit might be considered profit centers. If the profit center has its own assets, it may also be considered an investment center,for which returns on investment can be determined. The use of responsibility centers allows management to design control reports to pinpoint accountability, thus aiding in profit planning.A budget also sets standards to indicate the level of activity expected from each responsible person or decision unit, and the amount of resources that a responsible party should use in achieving that level of activity. A budget establishes the responsibility center, delegates the conitant responsibilities, and determines the decision points within an organization.The planning process provides for two types of control mechanisms:Feedforward: providing a basis for control at the point of action (the decision point)。s actions by paring the actual results of business outes to predetermined standards of success. In this way management identifies the strengths it needs to maximize, and the weaknesses it seeks to rectify. This process of evaluation and remedy is called cost control.Cost control is a continuous process that begins with the proposed annual budget. The budget helps: (1) to organize and coordinate production, and the selling, distribution, service, and administrative functions。s board fired Dunlap, having lost confidence in his onetrick approach to management.Behavioral management deals with the attitudes and actions of employees. While employee behavior ultimately impacts on success, behavioral management involves certain issues and assumptions not applicable to accounting39。(01) [14] 、成因與對策，商場現代化，2012（11）[15] Project Budget Monitor and Control Management Science and Engineering. Mar [16] Burke, Management: Planning and control Techniques John Wiley 外文翻譯及原文The original：COST CONTROLRoger J. AbiNaderReference 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 mon goal of improving business costefficiency 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 petitive advantage. The objective was often to be the lowcost producer in a given industry, which would typically allow the pany to take a greater profit per unit of sales than its petitors at a given price level.Some cost control proponents believe that such strategic costcutting must be p