企业可持续发展的成本控制外文文献翻译文档格式.docx

1、Costcontrolforbusinesssustainability 国外作者：CornelGabrielNia,Petrutefeaa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： CostcontrolforbusinesssustainabilityAbstractAgoodreputationregardingsocialandenvironmentalresponsibilityhasbenefitssuchasattrac

2、tingandretaininghigh-qualityemployees,reducingenvironmentalincidentsandimprovingemployeesafety.Healthimprovesproductivityandlowersoperatingcosts,enhancingtheemployeesimagewithcustomersandwithsocially-consciousinvestorswithdirectimplicationonmarketvalueandincomes（Atkinson,Kaplan,Matsumura,Young,2012,

3、pp:33）.Asaresult,costaccountingandcostcontrolliteratureincreasinglydiscussesanddebatesuponbusinesssustainability.Thevaluecontributionofthispapercomesfromacriticalreviewofcostcontrolfunctions,showingtheneedandopportunitytostepupasabusinesssustainabilitytool.Also,the paperis describingthe linkbetween

4、costcontrolandbusinesssustainability.Thearticlestops attheconceptuallevel.Describinga successfultool forbusinesssustainability,itneedsanempiricalresearchinordertoidentifyallofitssystemicaspects.Also,thispaperisopeningupafieldofempiricalresearchinmanagement.Keywords:Costcontrol,performance,valuecreat

5、ion,businesssustainability1. IntroductionSustainabilityisgainingincreasingpublicattentionandattractinggreaterdebate.Also, during thelast decade, and especially in thelast few years, companystakeholdersexpectationsareincludingmoreandmoresocialandenvironmentalaspects,whiletheprimarycompanytargetremain

6、sfinancialperformance,whichisincreasinglyaffectedbysocialandenvironmentalperformance.Anumberofstudieshavebeencarriedoninthisdirection,measuringtheimpactofbusinesssustainabilityoverfinancialperformances（Eccles,loannou,& Serafeim,2012;Lee,Pati,&Roh,2011）.Agoodreputationregardingsocialandenvironmentalr

7、esponsibilityhasmanybenefits, such as attracting and retaining high-quality employees, reducingenvironmentalincidentsandimproving employee safety and health, improvingproductivityandloweringoperatingcosts,enhancingacompanysimageforitscustomersanditssociallyconsciousinvestors,withdirectimplicationonm

8、arketvalueandincomes（Atkinson,Kaplan,Matsumura,Young,2012,pp:33）.Asaresult,costaccountingandcostcontrolliteratureisincreasinglyincorporatingbusinesssustainabilitywithinitscontent.Sustainabilityintermsofbusinessisabusinessstrategythatdriveslong-termcorporategrowthandprofitabilitybymandatingtheinclusi

9、onofenvironmentalandsocialissuesinthebusinessmodel（Berns,Townend,Khayat,Balagopal,Reeves,Hopkinsetal.,2009）.Businesssustainabilityperformanceshouldnottakeawayfromthefinancialone.Theyshouldgoalongtogether,becausebusinesssustainabilitydoesnotnecessarilymeanmorecosts,orlessincome.Rather,itmeansthat,ina

10、dditiontosettingcertain financial goals to be reached,companies should set social andenvironmental ones as well. However, there are situations where businesssustainabilityandfinancialperformanceinterferewitheachother,inwhichcaseacompanyhasto choosebetweenanon-sustainable processorresource,andanineffectiveone.Businesssustainabilitycanbereachedbyintegratingsocialandenvironmentalgoalstoanexistingbusinessstrategy.Inaddition,wemaintainthatsomespecifictoolsareindispensabletoachievingbusinesssustainability.Themainobjectiveofthisresearchistoreveal,ataconceptuallevel,thelink