activity-base management 中文意思是什麼

activity-base management 解釋
作業製成本管理
  • activity : n. 1. 活動;活躍;動作;活動力;能動性。2. 活性;放射性。3. 機能,功能。4. 〈美國〉機構。5. 〈pl. 〉 活動范圍。
  • base : n 1 基底,基,根基,底座;底層,底子;(紀念碑等的)基址;(山)麓。2 【軍事】基地,根據地。3 根...
  • management : n. 1. 辦理,處理;管理,經營;經營力,經營手腕。2. 安排;妥善對待。3. 〈the management〉〈集合詞〉(工商企業)管理部門;董事會;廠方,資方。
  1. Consequently the academic base of strategic management accounting comes from the theory of strategic management, the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management. basic methods of strategic management accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity - based costing, target cost, value chain anahce, produce life cycle cost, the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro ] of proc ess and value of achievement

    正因為如此,戰略管理會計的理論基礎不僅直接源於戰略管理理論,尤其是競爭優勢論,還體現了經濟思想、管理理論的最新成果在管理會計中的應用,其基本方法既包括傳統的分析方法、決策方法、控制方法,又包括了作業成本計算、目標成本計算、企業價值鏈分析、產品壽命周期成本計算、平衡計分卡(包括經濟增加值的計算)等管理會計新方法。
  2. This thesis regards merger risk of subject company in the merger activity of company as the research object, on the base of analysing the foundation formed of risk factor investigating stage, trade take - over stage, merger and combines stage in detail, utilizing the principle and thought of the early warning management theory, sets up the target, organization and goal system of the corporation merger early warning administrative system of the risk, manages the index in systematic prewarning of corporation merger, and structures main composition and appraise models synthetically. then structures the countermeasure system of corporation merger risk early warning administrative system at last and has offered the concrete instance taken into practice

    本論文以公司購並活動中的購並主體公司風險為研究對象,在詳細分析公司購並過程中的盡職調查階段、交易接管階段、購並整合階段的各種風險因素的基礎上,利用預警管理理論的原理與思想,建立了公司購並風險預警管理系統的對象、組織、目標體系,在公司購並風險因素細分的基礎上,提出了公司購並過程中的系統預警管理指標,構建了主成份綜合評價模型,最後構建了公司購並風險預警管理系統的對策體系,並給予了具體運用的實例。
  3. In the following two chapters, the author constructs the pms " static structure and dynamic system behavior, which are described with use case model and object model, sequence diagram, collaboration diagram and activity diagram. finally, the author summarizes how to get the management mode, especially the control mode, that is the pms " base, moreover, advise on some question arising in implementing pms

    第三章和第四章分別從靜態的角度建立了績效管理系統的用況模型和類模型,從動態的角度建立了績效管理系統的活動圖、協作圖和順序圖,從結構和活動上論述了分析模型。
  4. In this paper, on the base of analyzing the reliability operation status and the reliability data of 200mw units with the reliability management information system for jingyuan power plant, the feeble link and the key part of the generation set and system are defined and the corresponding measures are adopted, consequently, is increased the fault ratio of the device we can reduce and enhance security of the power plant, which is an effective method that controls the device reliability by using the mothod of systems engineering, namely plans, organizes, corresponds, controls and supervises the diversified engineering and technic activity of the reliability during the period of the whole device life to realize the reliability aim, minimize the cost of the whole device life and improve the general level of business safety production

    本文在應用靖遠電廠可靠性管理信息系統對該廠的200mw機組運行狀況和可靠性數據進行分析的基礎上,確定了發電設備和系統的薄弱環節、關鍵部位、並採取相應的措施,從而使設備的故障率減少,使電廠的安全性得以提高。這是一種利用系統工程的方法對設備的可靠性進行控制,即對設備全壽命周期中各項可靠性工程技術活動進行規劃、組織、協調、控制、監督,以實現確定的可靠性目標,使設備全壽命周期費用最低,提高企業安全生產綜合水平的有效方法。
  5. Enterprise resources planning and activity - based costing both are the new type thoughts of management which are popular throughout the world now. this article studies the merging base between activity - based costing and enterprise resources planning first, which is that both have the same cost object 、 the same thought of cost management and the same management purpose, and analyzes the differences from two from cost management category, brings up that the enterprise resources planning mixing with the activity - based costing management thought will bring four of advantages to enterprise, first is expanding the cost managing scope of erp system, second is promoting the valid cost control, third is increasing the erp system cost decision function, four is convenient for business to pursue activity - based management more availably, and reduce costs continuously

    企業資源計劃和作業成本法都是當今風靡全世界的新型管理思想。本文首先探討了作業成本思想與企業資源計劃的融合基礎,兩者的融合基礎是成本對象相同、成本管理思想相同和管理目的相同,並從成本管理范疇內分析了兩者之間的差別,提出在企業資源計劃中融入作業成本管理思想將給企業帶來四個方面的益處,一是擴大了erp系統成本管理的范疇、二是促進有效的成本控制、三是提高erp系統的成本決策功能、四是便於企業更有效地推行作業管理,不斷降低成本。
  6. Especially the management of leather chemical industry, production has bigger effect to the market, the company has base of leather technology research center, production base, groom base, the scientific test that develops relevant leather to make and advisory activity, established long - term commerce contact and technical communication with manufacturer of chemical industry of many of world each district famous leather

    特別是皮革化工的經營、生產對市場有較大的影響,公司擁有皮革技術研究中心基地、生產基地、培訓基地,開展相關皮革製造的科學實驗與咨詢活動,與世界各地的多家著名皮革化工生產廠商建立了長期的貿易往來和技術交流。
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