management accounting 中文意思是什麼

management accounting 解釋
管理會計 口譯筆譯考試專用訓練軟體《口譯筆譯考試百寶箱》
  • 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. 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. Study on the theoretic framework of management accounting

    管理會計理論框架的研究
  3. Management accounting section

    管理會計組
  4. 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。
  5. Dechow, p., r. sloan, and a. sweeney, " detecting earnings management ", accounting review, 1995 april, 193 - 225

    夏立軍. 2003 .盈餘管理計量模型在中國股票市場的應用研究.中國會計和財務研究. （ 2 ）
  6. This paper introduces the importance of the decision accounting to the management accounting, analyzes on the features and modes of the decision accounting behavior, and probes into the decision accounting behavior by using the social network theory

    介紹了決策會計對管理會計的重要性，分析了決策會計行為的特點和模型，並用社會網路理論對決策會計行為作了初步的有意義的探討。
  7. This paper from the examination agency modern enterprise system, the accounting information distortion analysis of the causes, and on this basis, discussion on management accounting information distortion countermeasures

    本文從試從現代企業委託代理制出發，對會計信息失真的原因進行分析，並在此基礎上，探討治理會計信息失真的對策措施。
  8. 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。
  9. It suggests that we must improve these four aspects : the relation of the finance accounting and management accounting ; the theories investigate ; bring up the conception and the actual operation in the company

    這部分是從財務會計與管理會計的關系、相關理論研究與創新、樹立理性思維觀念和強化實際操作四個方面來探討戰略管理會計在我國的發展對策。
  10. Management accounting is not governed by generally accepted accounting principles while financial accounting is restricted by gaap

    管理會計不受公認會計原則的制約，而財務會計受公認會計原則的限制。
  11. 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。
  12. This thesis focuses on integrated billing and accounting system design for ip service, designed for isp ( internet service provider ) and ipt ( ip telephone ) services. this system, having high real - time performance, powerful security and ras ( reliability availability and service ), can realize user authentication, billing, management, accounting, reporting, settlement, and other functionalities

    該系統定位於網路運營商網際網路接入（ isp ）和ip電話（ ipt ）業務應用，實現對用戶的接入認證、計費、用戶管理、帳務，以及面向運營商的報表、結算等應用。
  13. Kaplan r. management accounting ( 1984 - 1994 ) : development of new practice andtheory [ j ]. management accounting research. 1994 ( 5 )

    欒慶偉.德國成本控制方法的核心-成本位置核演算法[ j ] .中外科技政策與管理. 1997 （ 10 ）
  14. Eco - management accounting

    生態管理會計學
  15. On the management accounting in the 21st century

    管理會計面臨的挑戰及發展趨勢
  16. Exploration of the reform in teaching management accounting

    管理會計教學改革的實踐探索
  17. New trends of management accounting in network economy

    管理會計在網路經濟時代發展的新趨勢
  18. 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。
  19. Integration between financial accounting and management accounting

    論財務會計與管理會計的融合
  20. Responsible for daily and routine accounting tasks and management. provide financial expertise in the area of financial forecast, capital management, credit management, accounting, auditing, reports and analysis according to china laws and regulations

    Accoona中國要物色一名財務部經理來負責財務部的日常管理工作，財務預算、資金籌劃，信用管理，會計核算、報表編制和報表分析。
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