谁有英文文献啊？急求！

这是我大学一年级修会计时参考过的资料，你看看合适不合适。

Cost accounting

In management accounting, cost accounting establishes budget and actual cost of operations, processes, departments or product and the analysis of variances, profitability or social use of funds. Managers use cost accounting to support decision-making to cut a company's costs and improve profitability. As a form of management accounting, cost accounting need not follow standards such as GAAP, because its primary use is for internal managers, rather than outside users, and what to compute is instead decided pragmatically.

Costs are measured in units of nominal currency by convention. Cost accounting can be viewed as translating the Supply Chain (the series of events in the production process that, in concert, result in a product) into financial values.

There are various managerial accounting approaches:

Standardized or Standard Cost Accounting
Activity-based Costing
Reso