Cost Assess

To evaluate a cost function , accountants assess economic plausibility and goodness of fit .

评估一个成本的功能，会计师评定经济合理性和适用性。

On the other hand , traditional cost management cannot well assess the operation performance . It can neither guarantee the supervision and economization of resource consumption , nor establish the administration mechanism of motivation and restriction .

传统的成本管理难也以对作业的效绩进行评价，不但不利于资源消耗的监督和节约，而且也难以建立激励与约束相结合的经营机制。