譯文（字數 3576）：

成本會計是一個過程，它是收集、分析、總結和評估各種行動方案。它的目標是以成本效益和能力為基礎，以最適當的行動來通知管理層。成本會計提供了詳細的成本信息，管理需要控制當前的經營和計劃的未來。

  因為管理者只為自己的組織做決策，沒有必要的信息是類似的信息來自其他組織。相反，信息必須是一個特定的環境相關。成本會計信息是常用的  財務會計信息，但其主要功能是用于管理人員的決策。

  不像有助于財務報告定期編制的會計系統、成本核算系統和報告不受規則和標準像 一般公認會計原則（GAAP）。因此，不同公司的成本會計制度，有時甚至在同一個公司或組織的不同部分有著廣泛的變化。

外文原文（字符數 11697）：

Summary

Cost accounting is a process of collecting, analyzing, summarizing and evaluating various alternative courses of action. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability. Cost accounting provides the detailed cost information that management needs to control current operations and plan for the future.

Since managers are making decisions only for their own organization, there is no need for the information to be comparable to similar information from other organizations. Instead, information must be relevant for a particular environment. Cost accounting information is commonly used in financial accounting information, but its primary function is for use by managers to facilitate making decisions.

Unlike the accounting systems that help in the preparation of financial reports periodically, the cost accounting systems and reports are not subject to rules and standards like the Generally Accepted Accounting Principles(GAAP). As a result, there is wide variety in the cost accounting systems of the different companies and sometimes even in different parts of the same company or organization.