管理會計概念 的英文怎麼說

中文拼音 [guǎnlǐkuàijìgàiniàn]
管理會計概念 英文
m management accounting concept
  • 管 : Ⅰ名詞1 （管子） pipe; tube 2 （吹奏的樂器） wind musical instrument 3 （形狀似管的電器件） valve;...
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 概 : Ⅰ名詞1 （大略） general outline 2 （神氣） manner of carrying and conducting oneself; deportment ...
  • 念 : Ⅰ動詞1 （看著文字發出聲音; 讀） read aloud 2 （上學） study; attend school 3 （想念; 考慮） think...
  • 管理 : manage; run; administer; supervise; rule; administration; management; regulation
  • 概念 : concept; conception; notion; idea
  1. This paper introduced the concept of customer relationship management ( crm ) and the important role that played in modern enterprise management. the author made a discussion on the customer relationship management solution that was implemented in nanjing gori technology corporation and focused on the call center system and management re - designing procedure

    本文主要講述了客戶關系管理系統的概念，及其在現代企業管理中的重要地位和作用，以及和erp系統的關系；介紹了南京國瑞科技有限公司的客戶關系管理系統解決方案設計和實施的過程，並就呼叫中心、管理流程的設計等問題進行了探討；最後本文還展望了和客戶關系管理相關的新技術的發展，及其會給客戶關系管理帶來的影響和變化。
  2. In order to change the unscalable condition of the current virtual venue server ' s design in the access grid, this paper gave a detail multi - virtual venue servers model, which introduced the concept of group and is more scalable and flexiable. this paper also gave the main interfaces of the new group management service. after this, this paper did a simulating implementation of the multi - virtual venue servers model

    文中提出了多虛擬會場服務器的設計彌補了目前虛擬會場服務器設計的不具有可擴展性的缺陷，提出了組服務器的概念，給出了組管理服務的主要介面，並且在ezvideochat系統中對多虛擬會場服務器模型進行了模擬實現。
  3. Puts forward the concept of ecology accounting center and cash center, designs the forest assets management and financial decision - making and analyzing module, so as to give a reference for further development and design of the fnfis

    在模型中提出了生態會計中心、資金中心的概念，設計了森林資產管理的模塊和財務決策分析模塊，使其成為林業決策型網路財務信息系統設計的依據。
  4. Cost accounting introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behavior, cost estimation, and cost accumulation and allocation systems ( job, process and activity - based costing )

    成本會計介紹了適當的成本管理概念、技術和技能，如：成本計劃、成本特徵、成本評估和成本積累和分配體系（職位、過程和作業成本） 。
  5. Centering on this theme, this paper lays out its discussion in the following five aspects ; 1. the raising of the value chain concept in this part of the paper, combining historical sight with the reality of the then usa, analysis is made on the background for the raising of the value chain concept. in the so - called most developed free market economy country usa, enterprises were subjected to the strict control of the government

    為了使圍繞價值鏈的構造和其構造的戰略基礎研究的目的和目標更加明確，有必要或應當將另一積極活躍的價值管理領域的理論和方法融入價值鏈的建構研究之中，為此本文特辟專章簡述了該領域的經濟增加值（即eva ）的概念以及它的會計和財務的簡明計算方法: eva =稅后凈經營利潤-佔用資本資本成本率、期望的未來eva的現值= npv 。
  6. In the government accounting and reporting context, the muti - objectives of management accounting reflect different user ' s needs for costs in formation of government departments, management costs accounting standards should define the role of management costs accounting in government financial management, and clarify how to prepare the costs information related to budgeting, financial reporting, management controlling and decision making instructively, facing the conceptual conflicts among different dimensions of government management costs accounting

    摘要在政府會計和報告環境中，管理成本會計的多元化目標體現了政府部門成本信息不同使用者的需求，相應的管理成本會計準則需要明確闡述管理成本會計在財務管理中的作用，並指導性地說明如何提供與預算、財務報告、管理控制和決策制定相關的成本信息，也因此會面臨政府部門管理成本會計不同目標維度之間的概念沖突。
  7. Ms thesis pidceeds for the thcory of modest cost tw accountin. it has wid and absoed the intemal and extemal researe achivements. ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses. it leads the though of the activitybased costing into the establishin of standar costin. it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed

    本文以現代成本管理會計理論研究為基礎，在總結和吸收國內外研究成果的基礎上，通過對標準成本法和作業成本法的理論研究並對現有企業採用標準成本制度存在的優缺點進行分析的基礎上，通過將作業成本思想引入產品標準成本的制定，保留和吸收標準成本法和作業標準法的優點，同時又克服了兩者的缺點，創造性提出「作業標準成本」這一概念。
  8. The discussion of cultural construction mode in baibuting community is developed as following : the first part presents author ' s motivation in carrying out the research, defining some concepts and introducing a few common modes of cultural construction in urban communities. the second part is a detailed description of fundamental ideas and content, advocating the notion of " human oriented, moral centered, law abiding, trying to creating a modern community with the capacity of sustainable development ", introducing its unique homestead culture. the third part sets forth the innovation of community culture construction modes in baibuting community : in order to create a, human - oriented community culture, establish a peaceful and content environment for the socialism ideology, the baibuting community made innovation on community management system ; by the analysis of the occupational statistics and object groups, the author found out that most of residents come from the middle class ; then, the author gives the definition of middle class and its general features in a sociological perspective ; finally, the thesis analyses the characteristics of the community residents " pursuit of culture and the harmonious development of community culture in aspects like value system, consumption habits, cultural needs

    本文通過理論學習，對百步亭花園社區文化建設的模式進行了探索研究，在現狀調查過程中，筆者發現百步亭的社區文化建設之所以成功，除了開發商和物業管理中心的組織建設外，還有小區居民的積極參與合作，三者密不可分，而這又與居民所屬的階層文化訴求密切相關，於是，本文就百步亭社區文化建設模式作了論述，思路如下：文章的第一部分：提出本文研究的緣起，並對一些與本文有關的概念作了界定，還介紹了幾種城市社區文化建設的一般模式；文章的第二部分：介紹百步亭花園社區文化建設模式的基本思想和內容，提出了「以人為本、以德為魂、以法為行，努力創造可持續發展的現代文明社區」的口號，並介紹了其獨具特色的家園文化；文章的第三部分：對百步亭社區文化建設模式的創新作了論述：百步亭社區為了營造以人為本的社區文化，構建社區安居樂業工程，為社會主義思想道德體系提供良好的社會文化環境，在社區管理體制上作了創新；還通過對百步亭社區居民的職業統計，來源群體，分析出其從屬的社會階層主要是社會的中間階層；再次，從社會學角度，定義了中間階層及一般特徵；最後從價值觀、認同感，消費觀念、文化需求等方面，分析了其文化訴求的特徵和與社區文化的協調發展；文章的第四部分：從整合功能和導向功能兩方面總結了百步亭社區文化建設的社會效應；並對百步亭社區文化建設模式的不足提出了意見和建議。
  9. On the base of the explanation of the system and exhaust about the fieldbus technology and the concept and principle of fieldbus control system ( fcs ), i combine the tendency of the development of the thermal automation technology in power plant, use the prevalence of the fieldbus adequately, and bring up the designing thought and scheme about the application of foundation fieldbus and expert system and fieldbus equipment management in the system of the auxiliary control in the power plant, in order to make the production and running of the power plant more convenient, more safe, more economical and more dependable

    本文旨在對現場總線技術在火電廠生產過程式控制制中的開發與應用進行積極的嘗試和有益的探索，在系統解釋、闡述現場總線技術及fcs的概念與原理的基礎上，結合火電廠熱工自動化技術的發展趨勢，充分發揮現場總線的優勢，提出將基金會現場總線技術、專家系統和現場總線設備管理應用於電廠輔助控制系統中的設計思路和設計方案，從而使電廠生產運行更方便、安全、經濟、可靠。
  10. The declaration of such a dividend by a private sector group of companies is likely to be in contravention with the companies ordinance. after years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念（ resourceaccounting ）多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  11. Regard construction of the structural frame system of the concept of strategic management accounting as the main content studied, proceed from construction principle of the structural frame of the concept of strategic management accounting, this paper structures the frame mode of the logic starting point which regards goal of strategic management accounting as the concept structure basic content system of strategic management accounting, and analyze systematically to every key element of basic content of concept structure of the theory of strategic management accounting at the same time

    摘要本文以戰略管理會計概念結構框架體系的構建為研究的主要內容，從戰略管理會計概念結構框架的構建原則出發，構建出以戰略管理會計的目標作為戰略管理會計概念結構基本內容體系的邏輯起點的框架模式，同時對戰略管理會計理論概念結構基本內容各要素進行了系統的分析。
  12. After years of research, the international federation of accountants has issued a full set of exposure drafts on accounting standards for governments. they have captured the hard - earned experiences of developed countries that have adopted the resource accounting concepts for many years. these clear and fair accounting standards have provided the modern tools to develop the next generation of international culture in public finance management

    其實國際會計師公會經多年的研究，現已向有關會員國的政府發出諮詢會計準則，引用多個已沿用資源管理會計概念resource accounting多年的先進國家經驗，希望在公共財務管理所用的會計工具方面，可逐漸建立一套清晰而又公正的現代國際標準。
  13. The paper analyses the conceptual conflicts and standards harmony of american federal management costs accounting to provide references

    本文對美國聯邦政府管理成本會計實務中的概念沖突及其準則協調進行了分析。
  14. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  15. 3. 38 - having improved the performance management system through the introduction of competency - based appraisal forms and assessment panels, and stricter administration of the granting of increments, government implemented a pilot scheme in six departments in october 2001 to test whether team - based performance rewards can be distributed fairly and equitably and to secure buy - in among departments and staff sides

    政府引入按才能評核工作表現的表格設立評核委員會，以及收緊發放增薪的準則，從而改善了對員工工作表現的管理制度。這個制度有所改善後，政府便由二零零一年十月起在六個部門推行一項試驗計劃，測試團隊獎賞能否公平公正地分配予員工，並爭取部門及職方認同和支持這個概念。
  16. Strategy cost management is new for the field of management cost in china. the thesis discusses the foundation of theory of strategy cost management in details including the concept, the theory, the contents, the characteristic, and procedure of strategy cost management. according to the traditional thoughts of strategy management in " art of war ", the thesis focuses on the objective of strategy cost management - - hunting the cost advantages in competition, and draws out a system of strategy cost management by four sections of the culture of hotel cost, the environment of hotel operation and management, hotel human resources investment, and hotel organization and managing policies

    在國內，戰略成本管理是近幾年剛剛興起的新興管理會計領域，本論文詳細論述了有關戰略成本管理的理論基礎：戰略成本管理的概念、原理、內容、特點及其程序，進而從孫子兵法的戰略管理思想中受到啟迪，圍繞飯店戰略成本管理的目標? ?尋求成本優勢，從「道」 ? ?飯店成本文化、 「天」與「地」 ? ?飯店經營環境、 「人」 ? ?飯店人力資本與人力資本投資、 「法」 ? ?飯店組織結構及管理制度和方法等四個方面構建了我國飯店的戰略成本管理體系。
  17. On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control

    本文在對現金流量的有關概念、理論進行闡述的基礎上，首先運用對比分析的方法，定性分析與定量分析相結合，提出企業經管人員應以現金流量綜合分析模型為工具，有效分析企業的現金流量；之後借用管理會計中成本性態分類的思想，並結合現金流量表中對現金流量的分類要求，同時考慮到與企業擬定的現金最佳持有量密切聯系，提出建立一個預測未來現金流量的動態模型；最後，結合企業實例，對于如何完善企業現金流量控制的思路和方法提出若干建議措施。
  18. This course studies basic concepts of financial and managerial reporting. the viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them

    本課程學習財務和管理會計的基本概念。立足於財務和管理報告讀者的角度，而非會計人員。
  19. As the new economy is coming, managers make great efforts to be in the ascendant by advanced theory & methods in field of management. in fact, all competitive ways can be said in a word - the competition of stratagem, strategic management have gradually become a guide of long - term development and concrete business for a enterprise, which needs a lot of management accounting " s message including inner & outer 、 financial & inf inancial 、 absolute & opposite 、 historical practical, so the enterprise can confine the operation 、 found the strategic target 、 constitute the stratagem, implement the stratagem, evaluate the strategic achievement and adjust the stratagenio as a matter of course, strategic management is crying for strategic management accounting, which is the reason that management accounting is evolving into strategic management accounting. this is the academic base of setting up strategic management accounting

    新經濟浪潮下，管理者以不同的管理概念和方式打造領先優勢，所有激烈的競爭形式實際上都可歸結為戰略的競爭，戰略管理逐漸成為企業長遠發展和具體的業務目標確定的指南，在確定業務范圍、建立戰略目標、制定戰略、貫徹和執行戰略、評估戰略業績以及進行戰略調整的過程中，需要大量的內部和外部的、財務和非財務的、絕對和相對的、歷史和現實的管理會計信息，也由此產生了對戰略管理會計的迫切需要，這正是管理會計向戰略管理會計階段演變的原因和實施戰略管理會計的意義所在，也是建立戰略管理會計的理論基礎。
  20. In this paper, the significance of improving the applied environment of management accounting and its present situation in china and other countries were expounded. from the inside and outside variables point of view, different environmental factors and their interaction and relationship were comparatively analyzed. the concept of " environmental factor packet " was raised for the first time and its reasonable content is determined

    本論文首先闡述了管理會計應用環境優化的研究意義及國內外的研究現狀，然後，對管理會計應用環境進行了系統識別和聚類分析，從決定管理會計系統的內、外生變量的角度具體討論了影響我國管理會計應用的各種環境因素及其相互之間的關系，首次提出了管理會計應用「環境因素包」的概念並確定其合理容量。
分享友人
分享到 Line

分享到臉書