decision-making accounting 中文意思是什麼

decision-making accounting 解釋
決策會計
  • decision : n. 1. 決定。2. 判決。3. 決議。4. 決心；決斷。5. 【美拳】（根據分數而不是根據擊倒對方做出的）裁判。
  • making : n 1 製作（物），製造（物），生產；一次製造量；發展[發達]過程；成功的原因[手段]；組織；〈常 pl 〉...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Strategic management accounting is not the branch of management accounting, which keeps the character and function of management accounting, provide information for decision making and to be brainman for strategic decision. the functions of backup system for management decision depend on that means are applied into practice or not

    戰略管理會計的引入與應用是整個時代發展的推動下管理會計的發展趨勢，而非管理會計的分支，它保持了管理會計的性質和職能，仍要為企業管理者提供決策支持信息，發揮戰略決策參謀作用。
  2. 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。
  3. 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。
  4. 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。
  5. For years late, function of managerial accounting has happened great change. it is not only keep business record, but also becomes tool of management control that can add enterprise value. it can provide exact information for management decision - making, and be concerned with plan and control corporate strategy

    近年來，管理會計的職能從作為企業過去經營業績的薄記工具轉變為增加企業價值的管理控制工具，為提高企業經營決策提供準確信息，參與規劃並實施、控制企業戰略的實施。
  6. Computer based accounting has greatly improved the efficiency of accounting management and decision - making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system

    會計電算化使會計人員從繁重的傳統手工記賬、算賬、報賬工作中解脫出來，大大提高了會計管理和決策的效率，也對會計信息系統的理論和實務產生了重大的影響。
  7. Have you taken accounting for decision - making and control

    你學過《決策與控制會計》嗎？
  8. I : have you taken accounting for decision - making and control

    你學過《決策與控制會計》嗎？
  9. It is important that accounting information is useful to make decision and serviceability for decision - making is also the final needs of

    決策有用性常常被視為會計信息的「生命線」 ，也是會計信息使用者的最終需求。
  10. ( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization

    重組實施階段會計工作的主要內容包括： （ 1 ）在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； （ 2 ）進行財產清查，並依法對資產價值進行評估或確認； （ 3 ）進行兼并前的審計和調賬工作； （ 4 ）依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。
  11. In the perspective of the investors, the dissertation investigated the new systems to find out whether they makes the accounting information much more relevant to making - decision through regression analysis with the price model, and the data ( including share price, eps, net assets per share, business incomes per share ) were from 2000 to 2001

    其次，本文利用價格模型，通過對2000年和2001年上市公司股價、每股收益率、每股凈資產和每股主營業務收入的回歸分析，從投資者的角度，看新制度的實施是否提高了會計信息決策的有用性。
  12. Moreover, recent literature in management accounting strongly argues the performance measures must be linked to the strategies and actions of a firm. the survey finds there is no difference between the two strategic types ( prospector, defender ) of firms with respect their ratings of the relative importance of financial versus nonfinancial measures for the purposes of decision making. more than half firms rated financial and nonfinancial measures as equally important for short and / or long - term decision making

    然而，從我們對中國電子行業的38家企業的問卷調查結果來看，企業規模（包括員工人數、銷售收入和層級個數）大小與非財務指標的使用沒有顯著的相關關系;對于企業的長、短期決策而言，財務或非財務指標的相對重要性有略微的差異，不同的戰略類型與財務和非財務業績評價指標的相對重要性之間沒有相關關系，半數以上的問卷認為在長期目標和短期目標的實現上，財務和非財務業績評價指標同等重要;戰略類型與非財務業績評價指標的使用沒有明顯的相關關系。
  13. The forming and development of cyber economy created new business model - electronic commerce and new form of enterprise - virtual corporation which brings huge change to accounting environment and leads diversification to the object, the function, the content, the means and business process of accounting. under the environment of cyber economy, the accounting object will change from " operation duty " to " decision - making serviceability ", and accounting function will transit from checking and correspondence to management especially the information management further more emphasize on the effect of correspondence function ; the content will be variety, the means will be informational, the process will be a network. so the traditional accounting ' s theory and practice will no more meet the requirement under the cyber economy environment

    網路經濟的形成與發展，創造了新型的商業模式? ?電子商務和嶄新的企業形式? ?虛擬企業，使得會計環境發生了巨大的變化，並導致會計目標、職能及核算內容、方法、流程等也發生了變化：網路經濟環境下的會計目標由傳統會計的「經管責任」向「決策有用性」轉變，會計職能由傳統會計的核算與協調逐步向管理職能轉化，尤其是信息管理職能轉化，並更強調協調職能的作用，會計核算的內容多樣化，會計核算的方法信息化，會計核算的流程網路化，傳統會計的理論與實務都不再適用於網路經濟環境的需要。
  14. Our financial accounting goal should be positioning in the combination of useful decision - making and accountability, which advocates a historical cost basis, with additional disclosure. the selection and application of accounting policies and changes as an important financial information can not be disclosed in the

    我國財務會計目標已經定位於決策有用觀和經管責任觀的結合，這兩種觀點在運用中需要調和，以歷史成本為基礎附以額外披露為補充的決策有用信息觀的思路是非常合適的方法。
  15. The dissertation began with the expatiating on one view of objective of financial statement, which is called useful for decision - making view, to study the theory origin, essence and structure of impairment of assets accounting. then it compared the chinese accounting stipulations of impairment of assets with international accounting, pointed out the deficiency of the impairment of assets rules and problems in practice in china, and put forward some advices to improve the impairment of assets stipulations of china

    本畢業論文從決策有用性會計目標理論出發，研究資產減值會計的理論起源、性質和內容，進行資產減值會計規范的國際比較研究，指出我國資產減值會計規范及實務存在的問題，提出完善我國資產減值會計規范的建議。
  16. Accounting the characteristic of water resource exploitation and utilization in tourist islands, and the relations between population, water resource, environment and development, wrcc research on tourist - island is sub - classified into complex - giant system of natural and social environment for dynamic analysis and modeling. further, a multiple objective decision - making analysis ( modma ) model for the wrcc research on tourist - island is set up in term of sustainable development

    根據海島地區水資源開發利用的結構特點，考慮到人口、資源、環境和發展之間的關系，本文將旅遊海島水資源承載力問題納入自然社會經濟環境這一復雜巨系統中進行動態建模分析，從可持續發展角度建立了旅遊海島水資源承載力多目標決策分析模型。
  17. In present china, companies often provide false accounting information. this impairs the quality of information and misleads relevant decision - making

    會計信息作為一種重要的與決策相關的信息來源，理所當然地為決策者所重視。
  18. We introduce the theoretical background of the reserve for impaired assets from the valuable viewpoint, venture viewpoint, with the decision - making viewpoint as our starting point, then, with the assistance of the foreign and domestic document of accounting option, we analyze the theory hypothesis of the reserve for impaired assets, and conclude the elements that affect enterprises " choosing accounting policy on impairment of assets. the elements are the basis of our positive research

    在理論分析部分，本文首先從決策有用觀和風險觀的角度論述資產減值準備的理論基礎，然後結合國內外有關會計選擇權文獻的研究，對資產減值準備的理論假設進行分析，得出影響企業選用資產減值政策的因素，這些因素將是我們實證研究的基礎。
  19. As for government, this paper suggests that government should adjust decision - making procedure, for example, reducing the percentage of experts coming from university in accounting principal work term, carrying out due procedure. as for cpa ' s association, because the law about chinese cpa is not integrity, it is n ' t suitable to carry out cpa self - disciplined. the main function of chinese cpa ' s association is regulation and coordination

    表現在中國上市公司的信息披露缺乏一個統一明確的制度框架，盡管不斷引進與借鑒西方發達國家的規則和規范，但這些技術上無懈可擊的規范實用效果卻不佳，大多數中介機構依舊在計劃經濟體制下運行並參與市場運作，執業環境與職業道德風險方面的問題層出不窮，信息披露環節缺失、功能不健全。
  20. The paper study mostly educational cost of kindergarten of meaning, cost sort and frame, object of cost business accounting, etc. founding on these meaning and theory, the paper reckons and analyses the charge of nursing and educating children, the donation of money - to school and other charges according to the data of educational cost sample survey of guangzhou kindergarten. then the paper discusses the educational cost of guangzhou kindergarten and the present charge system, and it also supplies some objective bases, even some bases for decision - making

    此外，本文還基於以上幼兒教育成本概念與理論，以廣州市幼兒園的教育成本抽樣調查數據為事例進行核算與分析，即對廣州市幼兒園的保教費、其他雜費、捐資助學費等，分別進行核算以及實證分析，以此為基礎來進一步地研究與分析幼兒教育成本及其現有的地方收費制度，為幼兒教育成本研究和幼兒教育收費制度改革提供一定的客觀依據或決策參考。
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