cost department

例句：

1. 1.The cost department is responsible for calculating the budget.
   成本部门负责计算预算。
2. 2. The cost department needs to be more efficient in order to save money.
   成本部门需要更高效地工作以节省资金。
3. 3. The cost department has been criticized for its poor management practices.
   成本部门因其糟糕的管理实践而受到批评。