budget and costing 中文意思是什麼
budget and costing
解釋
成本預算與費用-
This thesis adopts empirical research methods, with changjiang communication navigation bureau as a study object, under the guidance of the public financial theory and with zero - base budget idea and activity - based costing system applied ; it provides the general thought by which we investigate each itemized outlay ration standards using the method of sourcing " the chain of the reason of necessary cost " and provides the idea of distributing the common cost in the light of the actual time of the non - commonweal and commonweal communication, researching the method of investigating the budget ration standards of over - water commonweal communication institutions. the research harvest has important theoretical and practical sense to the over - water commonweal communication institutions when making budget
本文採用實證研究的方法，以長江通信導航局為研究對象，在公共財政理論的指導下，運用零基預算和作業成本法的基本思想，研究了水上公益通信單位預算定額標準的測定方法，通過追溯「必要費用成因鏈」來測定各項費用定額標準和根據非公益性通信與公益性通信實際發生時間來分攤共同費用的思想，研究的成果對水上公益通信單位編制預算具有重要的理論和實踐意義。 -
Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management
管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。
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