在控制过程中，管理会计通过提供业绩报告将每一责任中心的实际结果与计划对比。
Management accounting AIDS the control process by providing performance reports that compare the actual with the planned outcomes for each responsible center.
成本管理方面，在阐述了如何划分成本中心、确定可控成本后，重点就如何编制责任预算和确定预算收入进行了较为详细的分析。
In cost management, it is expatiated on how to fix on cost center and controllable cost, then focused on how to plan responsibility budget and how to make certain the budget revenue in detail.
CEN成员有责任将其翻译成本国语言，并告知管理中心，其他语种的翻译版本与官方版本地位相同。
A version in any other language made by translation under the responsibility of a CEN member into its own language and notified to the Central Secretariat has the same status as the official versions.
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