英语翻译1、Operating profit may be the single best（short-term） performance measure for how well the managers are creating value from the resources the company has put at their disposal.2、cost variances that compare actual to budgeted cost

英语翻译1、Operating profit may be the single best（short-term） performance measure for how well the managers are creating value from the resources the company has put at their disposal.2、cost variances that compare actual to budgeted cost
英语翻译
1、Operating profit may be the single best（short-term） performance measure for how well the managers are creating value from the resources the company has put at their disposal.
2、cost variances that compare actual to budgeted cost performance
3、discretion in setting the selling price（or in negotiating discounts off the list price）

英语翻译1、Operating profit may be the single best（short-term） performance measure for how well the managers are creating value from the resources the company has put at their disposal.2、cost variances that compare actual to budgeted cost
1.对经理们如何从公司为他们提供所需的资源中创造价值来说,运营收益或许是绩效测定唯一（短期）最佳方式.
主句：Operating profit may be the single best（short-term） performance measure
主句介词引导的目的状语从句：for how well the managers are creating value from the resources the company has put at their disposal
前置词resources的定语从句：（that）the company has put at their disposal
2.比较实际成本与预算成本表现的成本差异
前置词：cost variances
定语从句：that compare actual to budgeted cost performance
3.对确定销售价格（或对协商降价幅度）的考量
前置词：discretion
介词短语作定语：in setting the selling price（or in negotiating discounts off the list price）

1.营业利润可能是最好的（短期）性能的测量，以及如何管理者创造价值的资源公司已经在他们的处置。
1.比较成本差异，实际成本绩效预算
3、自由裁量权制定销售价格（或谈判折扣的价格）