外文文献翻译企业可持续业务发展的成本控制

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1、企业可持续业务发展的成本控制外文文献翻译(含：英文原文及中文译文)文献出处：NitaaCG,StefeaP.CostControlforBusinessSustainability[J].Procedia-SocialandBehavioralSciences,2014,124:307-311.英文原文CostcontrolforbusinesssustainabilityCornelGabrielNitaa,PetruStefeaWestUniversityofTimisoaraAbstractAgoodreputationr

2、egardingsocialandenvironmentalresponsibilityhasbenefitssuchasattractingandretaininghighqualityemployees,reducingenvironmentalincidentsandimprovingemployeesafety・Healthimprovesproductivityandlowersoperatingcosts,enhancingtheemployee'simagewithcustomersandwithsocially-

3、consciousinvestorswithdirectimplicationonmarketvalueandincomes(Atkinson,Kaplan,Matsumura,Young,2012,pp:33).Asaresult,costaccountingandcostcontrolliteratureincreasinglydiscussesanddebatesuponbusinesssustainability.Thevaluecontributionofthispapercomesfromacriticalrevie

4、wofcostcontrolfunctions,showingtheneedandopportunitytostepupasabusinesssustainabilitytool.Also,thepaperisdescribingthelinkbetweencostcontrolandbusinesssustainability.Thearticlestopsattheconceptuallevel.Describingasuccessfultoolforbusinesssustainability,itneedsanempir

5、icalresearchinordertoidentifyallofitssystemicaspects.Also,thispaperisopeningupafieldofempiricalresearchinmanagement.Keywords:Costcontrol,performance,valuecreation,businesssustainability1IntroductionSustainabilityisgainingincreasingpublicattentionandattractinggreaterd

6、ebate・Also,duringthelastdecade,andespeciallyinthelastfewyears,companystakeholders9expectationsareincludingmoreandmoresocialandenvironmentalaspects,whiletheprimarycompanytargetremainsfinancialperformance,whichisincreasinglyaffectedbysocialandenvironmentalperformance・A

7、numberofstudieshavebeencarriedoninthisdirection,measuringtheimpactofbusinesssustainabilityoverfinancialperformances(Eccles,loannou,&Serafeim,2012;Lee,Pati,&Roh,2011).Agoodreputationregardingsocialandenvironmentalresponsibilityhasmanybenefits,suchasattractingandretain

8、inghigh-qualityemployees,reducingenvironmentalincidentsandimprovingemployeesafetyandhealth,improvingproductivityandloweringoperatin