cost accounting systems 中文意思是什麼

cost accounting systems 解釋
成本會計系統
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • systems : 國體
  1. Cost accounting systems provide timely unit product costs through the use of perpetual inventory procedures.

    成本會計系統通過使用永續盤存制定期提供產品的單位成本。
  2. There are two basic types of cost accounting systems : job order cost accounting and process cost accounting

    有兩種基本的成本會計方法：分披成本會計與分步成本會計。
  3. Through the application of abc ' s method of the automobile frame department, it compare different cost accounting systems in the automobile frame department, analyses the cost variance of the products, and finds out the questions existing in management now

    通過車架作業部abe方法的運用，對車架作業部不同成本核算體系進行比較，分析產品成本差異，揭示現有成本管理中存在的問題。
  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. Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretations of accounting information as an aid to making business decisions

    財會包括：財務系統設計、財政報表的準備、查賬、成本研究、發展預報、稅收、計算機運用及幫助財務決定的財務信息分析和表達。
  6. Strategic management accounting is a fiscal information systems, it affords and analyse data that strategic management needs, it " s emphases consist of cost, price, operation, market share, cash flow and requirement of resource, which reflect relatively level and change trend of fiscal information

    戰略管理會計是一個提供和分析企業戰略管理所需數據的會計信息系統，著重提供成本、價格、業務量、市場份額、現金流量以及資源需求等方面的相對水平和變化趨勢的會計信息。
  7. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  8. Chapter 1 and chapter 2 explain that the responsibility accounting systems apply to cost management practice has historical necessity by starting with recommending the purposes and meaning of selected title, and it has introduced the basic theory of the relevant responsibility cost at the same time

    論文第一章、第二章從介紹選題的目的和意義入手，闡述了責任會計體系應用於成本管理實踐的歷史必然性，同時介紹了相關責任成本的基本理論。
  9. Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions

    譯文：會計包括設計會計制度、準備財務報表、審計賬目和對成本的研究報告、展開預測、收入所得稅的工作和計算機的運用，以及分析與解釋有助於制定商業決策的會計信息。
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