management accounting problems 中文意思是什麼

management accounting problems 解釋
管理會計問題
  • 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。
  • problems : 前面指代的是
  1. However some problems have exposed as well - employees " indifference in break - even cost, imperfect institutions of cost evaluation & cost control, cost accounting of workshop departed from that of the whole factory, false cost statistics, nonstandard materials management leading to out - of - control cost, man - hour and material quotas without restriction, financial executives with low abilities in general

    但也存在一些突出問題，如企業員工成本意識薄弱，成本考核、監督制度不完善，廠級成本核算與車間成本核算脫節，成本失真現象比較嚴重，物資管理缺乏規范化而造成成本失控，工時及材料定額不完善而缺乏約束力，從事財務管理會計人員的素質普遍不高等等。
  2. 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。
  3. Under these circumstances, we cooperate with computer specialists for the purpose of researching and developing a new method which answers the needs of prosthodontics, which covers the information disposition work of the prosthodontics office in clinical activities, in personnel files management, in storehouse property management, in economic cost accounting and so on, and which solves the problems of relative information ' s construction, disposition, storage, inquiry, statistics and dynamic monitor forthwith with advanced information technology

    正是在這種狀況下，我們和計算機專業人員合作，旨在研究和建立完全符合口腔修復科專業要求，能夠涵蓋修復科在臨床醫療活動、人事檔案管理、庫房資產管理、經濟成本核算等相關活動中需要解決的信息處理問題，將相關信息的構建、處理、存儲、查詢、統計、實時動態監控等操作以先進的信息技術處理方式加以解決。
  4. Currently, we are at the elementary state of the strategic management accounting study, and there are still a number of problems waiting to be solved in the application in practice, such as enterprises are lacking of strategic consciousness and strategic thought ; the emphasis of accounting tasks are still in financial accounting ; and the quality of accountants are not good enough to cumulate strategic management accounting, etc. part three discusses how to use strategic management accounting in our country

    目前我國對戰略管理會計的研究還處于初級階段，在實際的應用中存在著一系列有待攻克的難點。比如，企業缺乏戰略意識、戰略思維，會計工作的重點依然放在財務會計上，以及會計人員的素質還不夠高，不能在實踐中充分積累戰略管理會計經驗等等。第三部分主要探討了在我國應用戰略管理會計的一些對策。
  5. However, as any plan in the world ca n ' t be perfect, the customer management still existed some problems although it was planned thoughtful and pursued successively. the reasons accounting for this were : there were some mistakes in the understanding of the new mechanism ; the stuff was not so satisfied ; the system has not been changed totally and the achievements assess system was not so perfect

    不過，正如任何計劃都不可能十全十美一樣，長沙華興建行的客戶經理制雖經過周密計劃，並在實施過程中取得了一定的成效，但還是存在一些問題，主要原因一是因為認識上存在偏差，二是現有人員素質仍嫌偏低，三是體制上還沒完全轉變，四是激勵約束機制尚不完善。
  6. The article introduces a computerized guota control and accounting management system for oil requirements of the railway. the system structure, mainfunctions, design principles and running effects are detailed in the article. at the same time, the major problems that should be considered in the design and test stages are listed

    介紹了以鐵路機務段對油料需求為特點的計算機計量發放控制及帳目管理系統，闡述了其系統構成、主要功能、工作原理及運行效果，同時指出系統在設計及調試中應注意的問題。
  7. Based on the specilized production of interim products, this paper mainly focuses on the study of two aspects, dealing with the problems such as incompleteness and improperness of costing, inefficient cost controlling, etc. this paper also introduces the delimitation cost calculation method consisting with the characteristics of interim products to facilitate the items of costing ; discusses the demand of financial management development and accounting information quality in the era of knowledge economy ; puts forward a viewpoint that business credits are the excess value in human recourses ; conducts a study on the characteristics of shipyards ’ production organization and management requirements in the view of the features of specialized production of interim products and of the problems in cost calculation concerning ill objectivity, pertinence and poor readability ; and brings out delimitation cost calculation method in terms of batch parts method, thereby enrichs the contents of human resource capital calculation and quality costing of shipbuilding in accordance with the characteristics and requirements of specified interim products production in modern shipbuilding industries, this paper carries out the research of the

    因此，本文基於中間產品專業化生產，針對中國船廠成本核算內容不完整、核算方法不適應，成本控制效果差等問題著重進行了兩方面的研究工作。提出適應中間產品特徵的分層成本計演算法，完善成本核算內容。探討知識經濟時代財務管理發展要求和會計信息質量要求，提出商譽是人力資本超額使用價值的觀點，針對現代造船中間產品專業化生產所具有的特點，以及成本核算中客觀性和相關性差，可讀性不強等問題，研究了船廠生產組織特點和管理要求，提出了延伸于分批零件法的分層成本計演算法，拓展了造船人力資本和質量成本的核算內容。
  8. In the light of the problems existing in the inventory management of chinese industrial enterprises, this paper advances some measures for strengthening the inventory management such as strengthening the training for inventory management personnel, implementing the internal accounting control, carrying strictly out the rules of inventory management, and solving the problems of the inventory management in time, etc

    針對當前我國工業企業存貨管理存在的「三重三輕」問題，提出加強存貨管理人員培訓、實行內部會計控制、狠抓存貨管理制度落實、及時處理存貨管理問題等措施來加強存貨管理。
  9. This paper suggests the basic target pattern founded upon the industrial theories to develop higher education. by applying comprehensively the basic theories such as industry economics, education economic and management, it illustrates the relationship between higher education and economy, standardizes the definition and classification of product, studies on the problems and how to deal with them. it proposes that it is necessary to build the system of accounting management, and gives the opinion that the structure of the inner resources arrangement be adapted to the development of the modern education

    基於這一背景，本文通過定性與定量相結合、理論與實踐相結合以及比較等分析方法，提出了以產業理論為支撐的高等教育發展的基本目標模式；綜合運用教育經濟學，產業經濟學，管理學的基本原理，闡述了高等教育與經濟的關系；系統研究了在高等教育產業化的過程中存在的種種問題及解決方法；提出了高等教育產業發展首先要建立一套完善的財務管理體系，其次必須改變現有的內部資源配置結構，使其更適應現代化高等教育的發展。
  10. The paper mainly discusses internal control structure. part ii : problems and analyses the problems resulted from asset management and extra - budgetary funds are main problems. the mam reason is that accounting and internal controls are not standard

    問題及分析本文在這一部分提出了重慶市鄉鎮畜牧獸醫站財務管理存在的一些問題，主要包括資產管理所存在的問題和資金收人和支出上存在的問題。
  11. This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision

    外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。
  12. The first part summarizes basic problems of derivative financial instrument, pointing out its meanings, its category, its traits and its application in the economy. the second part studies on accounting management of derivative financial instrument to the breakthrough over modern accounting theory. the rest parts deal with accounting recognition, accounting measurement, accounting process and financial reports respectively in the derivative financial instrument

    第一部分是衍生金融工具概述，介紹了衍生金融工具的含義、種類、特點及其在現實經濟中的應用；第二部分探討了衍生金融工具會計管理對現行會計理論的突破：第三、第四、第五、第六及第七部分別就衍生金融工具的會計確認、會計計量、會計核算及財務會計報告問題進行了理論研究和實踐總結，這幾乎涵蓋了衍生金融工具會計體系的全部主要內容。
  13. Problems and measures of accounting management in military hospital

    軍隊醫院會計核算管理問題及對策
  14. When taking full advantages of financial centralized mangement, enterprise group should not only emphasize strengthening the basic work of the centralized management system, such as reinforcing capital settlement, accounting check and overall budget, but also emphasize the solutions to the problems that appear in the actual operations of financial centralized management, that is, to perfect budget management, improve capital management, and realize the change from financial accountant to management accountant, etc

    企業集團在充分利用財務集中管理優勢時，既要注重加強資金結算、會計核算、全面預算的集中管理體系基礎工作的建立，又要注重解決財務集中管理在實際操作中存在的問題與不足，即要完善預算管理、改進資金管理和實現財務會計向管理會計轉變等。
  15. The sparking points of this thesis are as followings : firstly, it gives a detailed and deep analysis of the chain accounting background and its meaning ; secondly, it first puts forward the idea that individually setting up inter value chain accounting and industry value chain accounting to achieve the value chain accounting management system ; thirdly, it first brings up the thoughts that inter value chain accounting develops with erp together ; fourthly, it gives a deep study on industry value chain accounting in terms of its achievements items, e. g. accounting calculation method of industry chain, financial evaluation index of value chain, financial information sharing mode of value chain ; fifthly, it puts forward and analyses the research direction of value chain accounting on solving practical problems

    本文的亮點之處在於:其一，本文對于價值鏈會計產生的背景、價值鏈會計的內涵進行了透徹地分析和總結;其二，本文首先提出了分別建立內部價值鏈會計和產業價值鏈會計來共同實現價值鏈會計管理體系的思想;其三，本文首先提出了內部價值鏈會計與erp （企業資源計劃）系統共同發展的設想;其四，本文對產業價值鏈會計實現體系的相關內容進行了深入研究，如產業鏈會計信息核算方法、價值鏈財務評價指標、價值鏈財務信息共享模型等;其五，本文分析了價值鏈會計在解決實務問題方面的運用前景。
  16. In the first part, demonstrations have been focused on what the contents of asset restructure of state - owned companies and their accounting problems are. followed by the second part are detail descriptions of the integrated accounting management of restructured state - owned companies, which forms the key contribution of the thesis. then discussions have been made on the necessary components to achieve a successful integrated accounting management

    本文由四個部分組成，第一部分主要論述國有企業資產重組的內涵和涉及的財務問題；第二部分是本文的核心內容，主要論述國有企業重組中的財務整合問題；第三部分主要論述國有企業重組中財務整合成功的保證；第四部分主要通過對案例的分析，來更深入地闡述財務整合在國有企業重組整合中的重要性。
  17. Our current system of the social security accounting was set up in the midterm of 1980 ' s, with the bringing new ideas and development about more than ten years, has solved many begueath problems from management of fund, during the reforming course of the social security system, constructed the accounting management organizations for the social security fund, set up systems for accounting treatment and financial management, given a great deal of deepening the reforming of china ' s economics system, and norm management and supervise of the social security fund

    第二章我國現行社會保障會計體系特徵與改革我國現行的社會保障會計體系始於20世紀80年代中期，經歷了十多年的不斷創新與發展，解決了社會保障體制改革中基金管理的許多歷史遺留問題，組建了社會保障基金會計管理機構，建立了社會保障基金會計制度、財務制度，為深化我國經濟體制改革，特別是建立現代企業制度，規范社會保障基金會計管理和監督等方面做出了巨大貢獻。
  18. Consideration about some fundamental problems of moderm management accounting

    對現代管理會計若干基本問題的思考
  19. However, being in the extensive phase, their internal management does not keep pace with their rapid development. although telecommunications industry is growing in an unprecedented way in china, in the field of telecommunication services, the problem is still more acute. there is, in the main, not an efficient professional cost accounting system and problems connected with cost accounting cannot be easily worked out

    我國的電信事業一直處于大發展的階段，建設、發展是政府和企業的主要任務，內部管理跟不上發展步伐，基本上處于粗放型的經營管理階段，而電信業務的特殊性，其成本的確定和核算往往難度很大，財務管理上基本沒有詳盡的專業核算體系，許多業務成本核算不清，因而要從現有企業的財務出發，詳細區分各類業務成本有一定困難。
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