利用作业成本计算制度形成的成本信息能够反映生产经营的真实消耗情况，并促使管理当局做出正确的判断和决策。
The cost information coming from activity-based costing can reflect the real consumption of production and business, and assure the management making reasonable judgements and decisions.
作为一种激励方式，股票期权激励制度在激励企业经营者、降低代理成本、改善法人治理结构、培养职业经理人市场方面具有巨大的优越性。
As a stimulation system, Stock Option has the advantage in the stimulation for the operator, lower agent cost, improvement in administration structure, and the cultivation of manager market.
表面经营非常红火、实际经济效益差强人意是众多酒店的通病，因而加强成本费用控制和实施奖惩制度就成为治病的良方。
It is very common that a hotel runs very well in appearance but far from satisfaction in fact, for which the author argues that cost control and incentive system may be applied.
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