management accounting and control 中文意思是什麼

management accounting and control 解釋
管理會計和控制
  • 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。
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • control : n 1 支配，管理，管制，統制，控制；監督。2 抑制（力）；壓制，節制，拘束；【農業】防治。3 檢查；核...
  1. The real aim of its financial management is not for profit maximization but to finish some plans and tasks more efficiently. the author analysises financial management problems of animal husbandry and veterinary station of villages and veterinary station of villages and towns in chongqing, then provides two kinds of countermeasures : centralized accounting and internal control system. the former resolves the problems from accounting, and the latter resolves those from internal control system

    為加強重慶市農村基層鄉鎮畜牧獸醫站的財務管理，解決財務管理存在的問題，筆者深入重慶市幾個典型的鄉鎮畜牧獸醫站，了解財務管理存在的問題，對各種問題進行分類、加工、分析，並提出了相應的對策，為目前重慶市鄉鎮畜牧獸醫站加強財務管理提供參考。
  2. 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。
  3. With china ' s entry into the wto, pangang ( group ) corporation ’ s leaderships recognized the need to seize opportunities and meet the challenge of economic globalization, the introduction of advanced management ideas and means to transform the traditional enterprises, and establish pangang ( group ) corporation financial management information system, and achieve financial centralized management, a financial settlement, accounting, budget, control, analysis integration of financial management information platform and the progressive realization of financial and business ’ s integration in the future, at last ultimate pangang ( group ) corporatio ’ s achievement of a comprehensive information technology

    隨著中國加入wto ，攀鋼公司領導認識到必須抓住機遇、應對經濟全球化的挑戰，引進先進的管理思想和手段來改造傳統企業，建立攀鋼（集團）公司財務管理信息系統，實現財務集中管理，形成財務結算、核算、預算、控制、分析一體化的財務管理信息平臺，並在今後逐步實現財務業務一體化，最終實現攀鋼全面信息化。
  4. To methods of financial management, impc should use quantity prediction, should build system of overall budget, especially budget analysis and feedback system, should establish financial management control system. then impc should change its financial organization structure. the financial management division and the accounting division are different

    由於採用了重流程而不重職能的原則和模塊式設計，使得本文設計出的系統更易於實現和維護，避免了同類項目中模塊功能重疊、交互處理能力差、信息共享程度低、易受組織功能變動影響的缺點。
  5. This study aims to research control theory of management accounting, and combine idiographic characteristic of guangdong telecom co ( gdtc ). and how to setup effective management control accounting system and carry out effectively it in the full of market competition future

    本文的目的是通過研究管理會計的控制理論，結合廣東電信公司的具體特點，建立適合其自身的管理控制會計系統，提高經營管理效率，以適應未來市場競爭和有效實施戰略目標。
  6. 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。
  7. Finally, author use the theory that scientific budget management and excellent performance measurement system ( pms ) are safeguard of control accounting system, and engineers budget management and pms. furthermore, author take advantage balanced scorecard ( bs ) in pms and use a mathematic model to measure it. although i tried my best to closely combine management accounting theories with our current condition, this thesis must have many shortcomings due to my theoretical level and practical experience

    最後根據科學的全面預算管理和優秀的業績評價系統（ pms ）是有效實施控制會計系統的保障這一原理，重新構造了廣東電信公司的預算管理方法和pms系統，在pms系統中主要運用了平衡計分卡（ bs ） ，並給出了綜合評價指標量化的方法。
  8. Part two : firstly, the thesis analyse circumstance peculiarity of management control system of gdtc. stress combining market competition status and corporate governance and organization environment and several difficulty about how to carry into effect on management control accounting, and put forward my basic issue. it is that control accounting system is a tool of carrying out strategy, and manager must set up competition strategy according to comparative advantage of gdtc and reengineer organization structure for management control accounting system

    第二大部分首先研究分析了廣東電信的管理控制系統的環境制約因素，著重結合廣東電信公司的市場競爭狀況、公司治理結構以及組織環境，從有效發揮管理控制會計的幾個難點入手，提出自己的基本論點，即控制會計系統是實施戰略的工具，著重在比較競爭優勢的基礎上構建競爭戰略，並根據戰略特點分析改造公司內部組織結構，建立有利於管理控制會計系統有效發揮的內部環境。
  9. 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。
  10. On the issue of inherent management of the enterprises, liu laid stress on the selection and control of the talents, based on the cognition that “ to take good charge of an enterprise, it should be in the first place to find a good specialist ” and “ all people are not perfect and all talents are not generalists ”. he was open - minded enough to absorb the idea of “ scientific management ” believed by the current enterprises in the west and establish the cost accounting system and the department organization and management system, bettering up the control both of finance and organization and improving the enterprise benefits

    在企業內部管理上，他從「要辦好企業，首先得物色好專門人才」及「人無全人，才無通才」的認識出發，重視「人才」的選聘和管理;以開放的心態，吸收西方近代企業「科學管理」思想，建立成本會計制度和分科層組織管理制度，改進企業財務管理和組織管理，提高企業效益。
  11. Under traditional craft ways, financial affairs work relatively limited function given among management activity, just reflect the economic activity and supervise the whole course of the economic activity effectively strictly according to the facts, unable to realize the accounting management function offing control it at present and predict future etc. after implementing accounting by edp, it makes the financial accounting really participate in the administrative decision of the economic business activities too, really realize the function of administrative decision of financial accounting that " hold now, will plan in the future "

    在傳統手工方式下，財務工作只是如實地反映經濟活動和有效地監督經濟活動的全過程，無法實現「控制當前，預測未來」等會計管理職能。在實行會計電算化以後，使財務會計工作確實參與到經濟經營活動的管理決策中，真正實現「把握現在，謀劃將來」的財務會計管理決策職能。
  12. Research and teaching : accounting and capital market, taxation and business strategy, corporate governance, business valuation, management accounting and management control

    主要研究和教學領域：經驗會計研究、國際稅務、稅務籌劃、高級管理會計、財務報表分析與企業價值評估。
  13. 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。
  14. Part 2 study on internal control theory the process of the international internal control theory is a long period, it can mostly be divided into for periods, which are embryotic period - - - - - the internal controlment, development period - - - - - internal accounting and internal administrative controlment, the maturity term - - - - - the internal control structure and the internal control holistic frame structure, and latest progress of the internal control theory - - - - - coso venture management framing of the internal control theory

    本文採用文獻法、座談法及實證研究法等方式，從企業內部控制理論的發展出發，對國內外公司內部控制現狀進行比較，並重點結合郵政企業管理對內部控制進行實證分析，繼而提出規范企業內部控制的建議。旨在於引起社會、政府有關部門及企業對于規范內部控制建設的重要性和緊迫性的認識，並為企業加快建立健全內部控制體系提供可借鑒的參考。
  15. The bank accountancy should take continuous 、 rounded 、 synthetically accounting and supervision on bank business, and it should provide information to the bank financial governors, such as production and financial condition of business affairs and so on. it is in the frond of the business affairs, and takes effect like a window or a gate. therefore, for guarding against the risk of management, the commercial banks should constitute an effective financial accounting control system which start from accounting segment, and well exert its function

    一個行之有效的財會控制機制，不僅能為商業銀行防範風險提供及時、準確、完整的會計信息，充分發揮財會監督職能，促進商業銀行經營目標實現，而且還能促使其嚴格執行金融企業財會制度，明確財會人員權、責、利，防範銀行風險產生於會計工作環節，實現穩健經營。
  16. Assist local management in preparation of budgets ; assess other departments ' accounting and control needs ; provide guidance / training and reinforce company policies and country requirements ; prepare monthly cash flow forecasts

    協助當地管理層準備預算；評估其它部門會計和控制需求；提供指導/培訓和補充公司政策和國家要求；準備每個月現金流轉預測。
  17. The change object is defined with configuration status management technology, including configuration status identifier, configuration status control, configuration status accounting, and configuration status audit

    用技術狀態管理技術定義變更結果，包括技術狀態標識、技術狀態控制、技術狀態紀實和技術狀態審核。
  18. In the aspect of software project ' s cost accounting, considering that measurement standard of functional point in general use ca n ' t adapt to estimation of all sorts of projects, the author has improved the usage in controlling software of measurement standard of functional point. in order to manage and control all the documents of the whole system conveniently, to form version number automatically, a kind of doc ument numbering rule is put forward in the document management. so the current status is in focus via document version number

    在軟體項目成本估算方面，考慮到普遍使用的功能點度量法不能很好適應所有項目類型的估算，對功能點度量法在控制軟體中的使用提出了改進；在文檔管理中，為了便於實現系統對各文檔的管理控制和版本號的自動生成，提出了一種文檔編號規則，通過文檔版本號可以了解該文檔的當前狀態；在質量評價中，利用判斷矩陣和一致性檢驗方法，將定性信息轉變為定量值，從而使軟體質量各子特性得到量化，實現軟體質量的度量。
  19. Management control theory comes from scientific management sport, it is the whole logic of management accounting. abroad, developed so far since the fifties of the 20th century, management control theory go through closed rational view stage, closed natural view stage, open rational view stage, and open natural yiew stage

    管理控制理論源於科學管理運動，是管理會計學科的邏輯整體，在國外，從20世紀50年代發展至今，經歷了封閉、理性觀點階段；封閉、自然觀點階段；開放、理性觀點階段；開放、自然觀點階段。
  20. The normative approach and the positive approach were used synthetically in this thesis. a lot of knowledge about economics, management, accounting, and auditing also will be found in this article. generally, the paper reviews the history of the internal control, analyses the reasons of the weekly internal control, and advances a set of measures combined with the overseas advanced experiences and the reality of china to solve the problem of the internal control in our country

    本文採用規范研究與實證研究相結合的方法，綜合運用經濟學、管理學、會計學和審計學的相關知識，從回顧內部控制理論與實踐發展的歷程出發，分析我國企業內部控制薄弱的原因，並借鑒外國先進經驗，結合我國的實際情況，提出解決我國企業內部控制存在問題的有效對策，以期為企業強化內部控制提供借鑒和參考。
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