Some companies are using Confucianism as a management tool.

不少企业家把儒家思想引进到企业管理中；

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In order to take advantage of competition of the capital, the earnings management will be used as a management tool.

上市公司为了在资本竞争中占有优势，将盈余管理作为其常用手段。

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At the same time, budget is not only regarded as a management tool of enterprise financial operation management, but also an effectual means of enterprise financial strategy realization.

与此同时，预算不仅仅被看作是企业财务运营管理层面的管理工具，更是被当作企业财务战略实现的一种有效手段。

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As a management tool, it can list goals and ways to measure progress.

VOA: special.2009.06.26

For much of the development cycle, he thought of the Windows 8 app as a management tool.

FORBES: Microsoft Windows 8 - A Boon To Back Office Processing?

He shows how employer paternalism changed during this period, as corporate welfare plans, for instance, came to supplement public pensions programmes and persuasion replaced coercion as a management tool.

ECONOMIST: Poverty in America

Admittedly, Cyprus is not the ideal poster child for bail-in as a crisis management tool.

FORBES: The Cyprus 'Bail-In' Exposes 'Too Big To Fail' As All Too Timid