cost management accounting 中文意思是什麼

cost management accounting 解釋
成本管理會計學
  • 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...
  • 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。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  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. 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） 。
  3. Awareness and integration of homogeneous activity, construction of activity center and activit - based cost pool are where abc differs fundamentally from traditional costing, which enables cost accounting and cost management to reach the level of activity and unveil cost information and effectiveness of activity. abc therefore can suppjy more relevant, " relatively accurate " cost information of products and dynamic basis for activity management

    認識和了解作業，並按同質性合併作業、建立作業中心和作業成本庫，是作業成本法與傳統成本法的本質區別之所在，它使成本計算和成本管理深入到作業層次，深入揭示作業成本信息和作業的有效性，從而使作業成本法能提供更為相關、 「相對準確」的產品成本信息，為作業管理提供動態依據。
  4. Prior management accounting experience and good understanding of construction project cost control

    有會計管理經驗，對建築項目費用控制有良好的理解能力。
  5. The paper utilizes the research method based on management accounting to discuss how to control the cost of our company and how to use cost information to make a project quoting decision

    本文以管理會計的研究方法來探討如何對我公司的成本進行控制，以及如何根據成本資料來為報價決策提供依據。
  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. In the proposal, he said he hoped to see the chinese institute of certified public accountants ( cicpa ) exempting hong kong society of accountants ( hksa ) members who have completed the professional qualifications programme offered by hksa from the three papers on accounting, financial and cost management, and auditing of the cicpa unified national examination for certified public accountants

    全國政協委員李家祥在京向大會提交了有關內地與香港注冊會計師資格相互承認和公開執業的提案，當中提到希望內地首先豁免部分考試，包括可考慮讓已通過香港會計師公會專業資格課程的會員，豁免應考中國注冊會計師全國統一考試的會計、財務成本管理和審計三張試卷。
  8. Based on summary of headstream of loss of quality - cost, finding key factor of the loss, this paper bring forward how to reduce the cost and increase benefit guarding against quality question and controlling emphases of quality - cost management by analyzing position of the loss and confirming duty of the loss. the forecast, planning, controlling, check and analysis of economic performance of quality - cost management can carried out by setting items of quality - cost management and relative technical methods of accounting. the quality - cost management is a very complicated task

    通過對質量成本損失源的分層歸集，找出質量成本損失的關鍵因素，提出了如何進行質量整改，降低質量成本，提高項目的經濟效益；通過分析質量成本損失的位置，明確質量成本損失的責任，從而預防質量問題的發生，把握質量成本管理的重點；通過設立質量成本管理的科目，藉助管理會計的有關技術方法，對質量管理工作的經濟性進行預測、計劃、控制、核算和分析。
  9. In this case we will first find out the radical reason of bb airline " s losing money through a cost structure compare report of the overseas and domestic airline ; and at the same time we will give out a brief introduction of bb company " s present cost management situation by the way of discussion. after that we will fully quote a work report of a profit managing employee. this report covered from charter flight accounting to charter flight managing ; from insensible management to active co - operation. it is also a summary of fault and progress they have made in the past profit management

    本案例首先通過一份中外航空成本結構對比報表找出bb航空公司虧損的根源所在；同時，本文由與會代表的各抒己見引出bb航空公司成本管理存在的問題。其次，本文又引述了來自收益管理第一線的工作人員的工作匯報。他對自身的工作經驗的總結由核算包機到管理包機，由無意識管理到主動配合也是對公司過去收益管理中失誤與進步的總結，並進而揭示了加強收益管理癥結所在，明確了職責明確、信息完全對收益管理的重要性。
  10. 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。
  11. The duties of treasury accountants and accounting officers are therefore wide - ranging and interesting, covering areas in financial accounting, cost and management accounting, system development, internal audit, investigatory accounting and loanfund management

    故此，他們的工作范圍廣泛，包括財務會計、成本及管理會計、系統發展、內部稽核、會計調查工作、貸款或基金管理等等。
  12. A treasury accountant is mainly deployed on managing the accounting division of a department, or performing professional duties such as financial accounting, cost and management accounting, system development, internal audit, investigatory accounting and loanfund management

    主要負責管理政府部門的會計分部，或執行專業會計工作，如財務會計、成本及管理會計、系統發展、內部稽核、會計調查工作及貸款基金管理。
  13. The first chapter introduces and analyzes concepts connected to abc, new concepts of cost and enterprises triggered by abc, activity - based accounting, activity - based cost management and basic cost system of activity, for a basic understanding aimed at a comprehensive, systematic study on basic theories and application of abc. activity collectively refers to a series of tasks related to each other, or energy consuming activities conducted within an organization for a certain purpose

    第一章從作業成本法的基本概念? ?作業入手，對作業成本法的相關概念、作業成本法引發的新的成本觀、新的企業觀以及以作業成本計算為基礎的作業會計、作業成本管理和作業基礎成本體系加以分析介紹，為全面系統地探索研究作業成本法的基本理論和應用打下了必要的認識基礎。
  14. Abstract : under the restrain of the code of bill of quantities and the code of accounting, this paper discusses the cost management of construction companies and suggests several outside measures to help construction companies manage cost

    從施工企業成本管理的角度，研究《計價規范》和《會計準則》并行條件下，工程量清單計價對施工企業成本管理提出的新要求，並探討工程量清單計價下施工企業成本管理應注意的問題和配套的外部環境建設問題。
  15. The design and application of management accounting system plays a vital role in reducing greatly an enterprise ' s organization cost, and the overall budget management is just core of this system

    而企業管理會計系統的設計和利用，對降低企業的組織成本起著至關重要的作用，全面預算管理正是這一系統設計的核心。
  16. Combined with the author ' s working practice of theoretical teaching and accounting work, the paper puts forward a preposition of university management accounting system, which takes the finance centralized managment as the goal, the comprehensive budget management as the core, and the cost management and fund management as the focal point, on the basis of rational analysis of lagging and necessity of university management accounting

    本文結合自己多年在高校從事理論教學和會計實踐工作的實際，在高校管理會計的滯后性和必要性進行理性分析的基礎上，提出建立以財務集中管理為目標，以全面預算管理為核心，以成本管理和資金管理為重點的高校管理會計體系的設想。
  17. This thesis starting from the procedure of instruction project management elaborates on the cost calculation cost plan, cost control, cost accounting, cost analysis and points out a dear tram of think for construction project cost management and the key controlling points during the procedure

    本文從工程項目施工成本管理的過程出發，闡述了成本預測、成本計劃、成本控制、成本核算、成本分析，為工程項目施工成本管理整理出了一條清晰的思路，以及中間過程的關鍵控制點。
  18. They mainly represent on the quality notion, quality control level, quality cost accounting, appraisal method on quality cost management, and quality cost management informization. then the paper gives the countermeasures as follows. the first, it is the premise to establish the quality culture in corporation

    其主要表現在：質量觀念不強、質量管理水平落後、質量成本核算工作存在薄弱環節、評價質量成本管理效果的方法有待改善、企業質量成本管理信息化程度不高等等。
  19. This article, with reviewing the literatures of logistics costs management, and made a discussion on the characteristic of the logistics costs and the relationship of the costs in the logistics system. the article focus on cost management based on the current costing accounting, and then pointed out the issues about the logistics costs management in the current chinese enterprises

    本文在對以往文獻進行回顧的基礎上，通過對企業物流成本的特性、物流系統的成本之間的相互關系等理論問題的探討，並結合目前國內企業在成本會計中對物流成本的處理方法，指出了我國企業現行的物流成本管理模式所存在的問題，並提出了改進現行物流成本管理的建議以及運用戰略成本管理思想進行物流成本管理的觀點。
  20. Chapter 1 introduces the lean production and point out its specialty ; chapter 2 defines target costing and tell the difference of target costing and the other cost management ways ; chapter 3 research the process of target costing in details and introduce the relative theories of engineering, accounting ; chapter 4 analyzes the practice of lean production, target cost and abc in china ' s companies, then draws the conclusion

    第二章主要界定目標成本規劃，明確目標成本規劃與其他的成本管理方法的界限。第三章研究目標成本規劃的具體程序及所包含的工程學、會計學的相關理論。第四章對我國精益生產的實施現狀以及目標成本法和作業成本法在我國的運用情況進行了分析研究，得出結論。
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