管理會計 的英文怎麼說
中文拼音 [guǎnlǐkuàijì]
管理會計
英文
accounting for management control- 管 : Ⅰ名詞1 (管子) pipe; tube 2 (吹奏的樂器) wind musical instrument 3 (形狀似管的電器件) valve;...
- 理 : Ⅰ名詞1 (物質組織的條紋) texture; grain (in wood skin etc ) 2 (道理;事理) reason; logic; tru...
- 會 : 會構詞成分
- 計 : Ⅰ動詞1 (計算) count; compute; calculate; number 2 (設想; 打算) plan; plot Ⅱ名詞1 (測量或計算...
- 管理 : manage; run; administer; supervise; rule; administration; management; regulation
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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。Study on the theoretic framework of management accounting
管理會計理論框架的研究Management accounting section
管理會計組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。Certified management accountant
注冊管理會計師Mr. kwok is a fellow member of the association of chartered certified accountants, an associate member of the hong kong institute of certified public accountants and a certified management accountant of canada
彼持有工商管理碩士學位及財務學碩士學位,並為英國特許公認會計師公會資深會員香港會計師公會會員及加拿大公認管理會計師。The improvements of the du pont system of financial analysis include : introducing analysis of cash flows to the du pont system of financial analysis ; introducing managerial accounting data, marginal contribution analysis, safe marginal analysis and leverage analysis to the du pont system of financial analysis ; introducing analysis of value added accounting indices to the du pont system of financial analysis
杜邦財務分析體系的主要改進有:在杜邦財務分析體系中引入現金流量表數據進行現金流量分析;在杜邦財分析體系中引入管理會計數據,進行邊際貢獻分析、安全邊際率分析及杠桿分析;在杜邦財分析體系中引入增值會計數據分析企業對社會的貢獻。Full - cost approach is so important that help us get decision - making modules, thereby, how to apply the full - cost approach and contribution approach in the decision - making of quoted price, paper gives very detail description
第六章總結了本論文尚存在的不足,並提出系統的改進建議。最後結合知識經濟時代和市場機遇的全球化指出戰略管理會計在21世紀將有長足的發展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。The strategic management has thrown down the gauntlet against conventional accounting for management. it is urgently necessary to renew the sense, provide more extensive and more useful information related to strategic management, particularly provide the information for strategic decision
戰略管理對傳統管理會計提出了挑戰,迫切要求傳統管理會計更新觀念,尤其是對戰略決策信息的提供,要求提供更為廣泛、更有用的與戰略管理相關的信息。而戰略管理會計的應運而生就成為這種需求的必然產物。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。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。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。Financial management, general audit, benefits analysis, reconstruction of share holding company, design of list company, forcast of economic benefits etc
財務管理、會計審計、效益分析股份制企業改組、上市策劃、資產重組、經濟效益預測等。And managerial accounting is not governed by generally accepted accounting principles
管理會計不受公認會計準則的約束。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。All administrative works related to the collection, administration, and accounting reports of the participation fees
參與費的收繳管理會計報告等的所有行政事務Ms thesis pidceeds for the thcory of modest cost tw accountin. it has wid and absoed the intemal and extemal researe achivements. ms thesis has nded on the thcory of standard costing and activitydsased costing and anaised the merits and shortcorning of adoptin the swt costing in the modem mses. it leads the though of the activitybased costing into the establishin of standar costin. it no only have reserved and absobo the meri of sch costing and activity4ased costing bu also overcomed the shortcornin of each cost methed
本文以現代成本管理會計理論研究為基礎,在總結和吸收國內外研究成果的基礎上,通過對標準成本法和作業成本法的理論研究並對現有企業採用標準成本制度存在的優缺點進行分析的基礎上,通過將作業成本思想引入產品標準成本的制定,保留和吸收標準成本法和作業標準法的優點,同時又克服了兩者的缺點,創造性提出「作業標準成本」這一概念。Eco - management accounting
生態管理會計學On the management accounting in the 21st century
管理會計面臨的挑戰及發展趨勢分享友人