<prompt> Translate the following text to SwahiliACTUARIAL COST METHODS - A recognized actuarial technique used for establishing the amount and the incidence of employer contributions or accounting charges for pension costs under a pension plan.  <response>: METHODS ACTUARIAL COST - A kutambuliwa actuarial mbinu kutumika kwa ajili ya kuanzisha kiasi na incidence ya majukumu ya mwajiri au malipo ya uhasibu kwa ajili ya gharama za pensheni chini ya mpango wa pensheni. 