clearwater (asker) Jan 3, 2014:

谢谢David的关注和执著！
说实话，我最初曾想过将这个词组译成“成本机制”，但后来查过一番后，觉得译成“成本核算”更为合适。既然是discipline，肯定是严谨的、合理的，cost discipliney译成“成本核算”恰好体现了这层意思。
至于您所说的“因为 ‘成本核（计）算’ 好像是 cost accounting 的中文名称，”，这个理由很牵强。因为在英汉翻译中，这样根本不成立。
顺便举个例子：a secure building，我完全可以译成：安全的大楼或楼宇。你总不能以a safe building才是安全的大楼或楼宇而认为这样翻译不对吧。

David Lin Jan 3, 2014:

Hi, 无意中看到这个题目，你为 cost discipline 选择了 ‘成本核算’。直觉好像哪里不对似的，因为 ‘成本核（计）算’ 好像是 cost accounting 的中文名称，而 cost discipline 是一个比 cost accounting 具更深广意义的字词，来形容一个企业、公司甚至政府，在整体控制开支方面的一个节约行为。请参看链接如下：

On Cost Accounting:

http://wiki.mbalib.com/zh-tw/成本核算

http://define.cnki.net/WebForms/WebDefines.aspx?searchword=成...


On 'Cost Discipline':

http://www.businessweek.com/news/2013-07-27/sap-asks-staff-t...

http://www.findextraprofit.com/en/article/cost-discipline-re...

http://www.xchen.com.cn/jrlw/cbgllw/567094.html
As their topline sales grow, these same finance executives are committed to maintaining the cost discipline that they helped instill during the recession.

As businesses grow, their attention to expense management tends to wane. That's when companies turn to Expense Reduction Analysts (ERA). Our professionals apply years of experience and highly specialized skills to lowering clients' costs, while assuaging the typical barriers that such efforts tend to raise.

Ricky 虽然不是解释的很清楚，但是他的建议可能是对的啊！

clearwater (asker) Dec 26, 2013:

谢谢！最后用了：成本核算。

clearwater (asker) Dec 25, 2013:

economies of scale 是个固定搭配。