企业可持续发展的成本控制外文文献翻译.docx

企业可持续发展的成本控制外文文献翻译.docx

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文献信息：

文献标题：

Costcontrolforbusinesssustainability 国外作者：

CornelGabrielNiţăa,PetruŞtefeaa

文献出处：

Procedia-SocialandBehavioralSciences 发表日期：

2014年5月

字数统计：

英文2167单词，12692字符；中文3589汉字

原文网址：

外文文献：

Cost control for business sustainability 

Abstract  A good reputation regarding social and environmental responsibility has benefits such as attracting and retaining high- quality employees, reducing environmental incidents and improving employeesafety.Health improves productivity and lowers operating costs, enhancing the employee‘s imagewith customers and withsocially-conscious investors with direct implication on market value and incomes （Atkinson, Kaplan,Matsumura,Young, 2012, pp:

 33）. As a result, cost accounting and cost control literature increasingly discusses and debates upon business sustainability. 

The value contribution of this paper comes from a critical review of cost control functions,showingtheneedandopportunitytostepupasabusinesssustainability tool.Also,the paperis describingthe linkbetween costcontrolandbusiness sustainability. 

The article stops at the conceptual level. Describing a successful tool for business sustainability, it needs an empirical research in order to identify all of its systemic aspects. Also, this paper is opening up a field of empirical research in management. 

Keywords:

Cost control, performance, value creation, business sustainability 

1.Introduction 

Sustainability is gaining increasing public attention and attracting greater debate. Also, during the last decade, and especially in the last few years, companystakeholders‘expectations areincluding moreand moresocial andenvironmental aspects,whiletheprimarycompanytargetremainsfinancialperformance,whichis increasingly affected by social and environmental performance.A number of studies have been carried on in this direction, measuring the impact of business sustainability over financial performances （Eccles, loannou,&Serafeim, 2012;Lee, Pati, & Roh, 2011）. 

A good reputation regarding social and environmental responsibility has many benefits, such as attracting and retaining high-quality employees, reducing environmental incidents and improving employee safety and health, improving productivity and lowering operating costs, enhancing a company‘s image for its customers and its socially conscious investors, with direct implication on market value and incomes （Atkinson, Kaplan, Matsumura, Young, 2012, pp:

 33）. As a result, cost accounting and cost control literature is increasingly incorporating business sustainability within its content. 

Sustainabilityintermsofbusinessisabusinessstrategythatdriveslong-term corporate growthand profitability by mandating the inclusion of environmental and socialissuesinthebusinessmodel（Berns,Townend,Khayat,Balagopal,Reeves, Hopkins et al., 2009）. Business sustainability performance should not take away from the financial one. They should go along together, because business sustainability does not necessarily mean more costs, or less income. Rather, it means that, in addition to settingcertainfinancial goals to be reached,companiesshouldsetsocial and environmentalones as well.However,thereare situations wherebusiness sustainabilityandfinancialperformanceinterferewitheachother,inwhichcasea company hasto choosebetween anon-sustainableprocessorresource,andan ineffective one. 

Businesssustainabilitycanbereachedbyintegratingsocialandenvironmental goalstoanexistingbusinessstrategy.Inaddition,wemaintainthatsomespecific 

tools are indispensable to achieving business sustainability. The main objective of thisresearch istoreveal,ata conceptual level,the link