The information produced by a management accounting system can include the expenses incurred in operating a department or the cost of providing a product, service, or activity.

管理会计系统生成的信息包含了一个部门的运作开支或者为提供一个产品，服务或举行一项活动而产生的成本。

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Assist with the management of department cost control.

协助管理部门成本控制。

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Often some one other than the cost center manager, such as marketplace, top management, or the marketing department determines these costs and volumes.

通常这些成本和投入量是由市场、最高管理部门或销售部门而不是成本中心经理决定。

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The city would benefit from a siren system, said Larry Meyerhofer, emergency manager at the L.A. Emergency Management Department, but the cost is high.

FORBES: Earthquakes, Maybe. But Is Los Angeles Prepared For A Tsunami?