責任中心 的英文怎麼說
中文拼音 [zérènzhōngxīn]
責任中心
英文
responsibility centers-
A responsibility center is any point within an organization where control over the incurrence of cost or the generating of revenues is found
責任中心即在某一企業內能控製成本的發生或收入產生的任何點。In connection with the cost management of power supply in zhuzhou chemical industry group corporation, we take measures of the model of target cost management, divide the electric cost center of responsibility afresh, define the cost content of responsibility, carry out the target control of the responsibility cost, and consummate the model of the electric cost account, form institution of tracing back to the cost of responsibility, and rigorously enforce
對株洲化工集團公司供電的成本管理,採取目標成本管理模式,重新劃分電能成本責任中心,確定各中心的責任成本內容,實施責任成本目標控制,並對電能成本核算方式進行完善,形成責任成本追溯制度,嚴格考核。在實施安全和成本管理的對策中,為提高效果,對一些具體業務流程進行了必要的重組。Fill in application form in duplicate, one kept as file, the other submitted to the responsibility center office along with two copies of the sample for the presentation of registration certificate
填寫申請書一式二份,一份留底,一份隨樣張二份寄責任中心局核發登記證。In the organization of budget management, it sets up the modern board of budget management which suits for the enterprises of our country. in the organization of budget implementation, it introduces the financial settlement center to the traditional responsibility centre
在預算管理組織方面,設立適合於我國企業的現代預算管理委員會;在預算執行組織方面,將財務結算中心引入到傳統的責任中心。An investment center is any responsibility center within an or ? ganization that has control over cost and revenue and also over investment funds
投資中心是某一組織內即能控製成本和收入又能控制投資資金的責任中心。To effectively implement the financial control, every accountability unit should clearly know its responsibility bound, also known as the " responsibility center "
要有效地進行財務控制,必須使相應責任單位有十分明確的權責范圍,即責任中心。Three common types of respon ? sibility centers are cost, profit, and investment centers
責任中心可分為三類:成本中心、利潤中心和投資中心。By comparing plans ( budgets ) with actions ( actual results ) for each responsibility center
通過對比每一責任中心的實際數與計劃數(預算數) 。In a decentralized organization, the responsibility accounting system is structured around a number of centers
在分權制組織內,責任會計系統是圍繞著許多責任中心建立起來的。Responsibility accounting is a system for evaluating the performance of each re ? sponsibility center and its manager
責任會計是衡量每一個責任中心及其管理人員業績的評價系統。A re ? sponsibility center is a part, segment, or subunit of an organization whose manager is accountable for specified activities
責任中心是組織內部的一個特定單位,其管理者承擔規定的責任。The point of responsibility center could be an individual, an op ? eration, a department, a company, a division, or the entire or ? ganization itself
責任中心可以是個人、一項業務、部門、公司或整個集團本身。A cost center is any responsibility center that has control over the incurrence1 of cost and has no control over sales or over the : generating ol revenue
成本中心是能控製成本發生的任何責任中心,他不能控制銷售或收入的創造。By contrast, responsibility centers with higher percentage of physicians who also serve as faculty in college of medicine perform better in cost control
( 2 )規模愈大、主治醫師群的平均年資愈高之責任中心,成本控制的成效愈差。From the divisions of in the responsibility center, the resolvement of responsibility cost and the establishments of responsibility budget to the setting - up of the scientific and rational examination mechanism, the article has used " the method of goal cost " and the relevant theories of management psychology among them
從責任中心的劃分、責任預算的編制、責任成本的分解,到建立科學合理的考核激勵機制都有科學理論作為依據,其中較多地應用了「目標成本法」和管理心理學有關理論。This paper starts form the study of characteristics and applying situations of activity - based responsibility accounting, and then delves into the build of activity - based responsibility centers, activity - based responsibility budgeting, the control of activity - based responsibility budgeting and activity - based performance measure
本文以研究基於作業的責任會計的特點和適用條件為起點,詳細研究了基於作業的責任中心的建立,基於作業的責任預算,基於作業的責任預算執行的控制,基於作業的業績評價。The appraisal for enterprise achievement can be carried out in tow levels. the first is in company administering level, that is the appraisal from owner to runner " s achievement and from investor to the enterprise value of investing object ; the second is in company " s inner operating management, that is the appraisal from business operating level to responsible center and individual staff
企業績效評價可以在兩個層面進行,第一個層面是在公司治理層面,所有者對經營者的績效或者投資者對作為投資對象的企業價值進行評價;第二個層面是在公司內部經營管理層面,企業經營層對責任中心和員工個體的績效進行評價。But the budget management is used as the successful experience of the advanced business enterprise in abroad, it usher in, bear comparison with the business enterprise that generate electricity a revolution manage, this thesis just aims at the electric power market condition, expatiating with cost for point of departure of budget management mode, application in plentiful city power station, include the meaning that budget management with function and necessities that budget managements, the business enterprise strategy that budget management adjusts with organizes to regroup, the establishment that budget management carries out to control with feedback and each duty investigates the system centrally, managing to the budget of result proceeding the analysis tallies up, and to the budget the development trend that manage proceed outlook
電力企業過去在計劃經濟管理下,受國家宏觀調控太多,但隨著電力體制改革與中國加wto ,發電企業「競價上網」已成為大勢所趨,發電企業如何在新的市場經濟下,保證成本領先,如何獲取價格優勢,一直困擾著發電企業。而預算管理作為國外先進企業的成功經驗,它的引進,不亞于發電企業管理的一場革命,本論文便是針對電力市場狀況,闡述以成本為起點的預算管理模式,在豐城電廠的運用,包括預算管理的含義和預算管理的作用及必要性,預算管理的企業戰略調整和組織重整,預算管理的編制執行與反饋控制以及各責任中心的考核體系,對預算管理的結果進行分析總結,並對預算管理的發展趨勢進行展望。Budgeting activities throughout the organization will be per ? formed by finance department personnel located at head office and. subsidiaries, and responsible center managers located throughout the organization
企業的預算工作由設在總公司或下屬企業的財務部,以及公司內的各級責任中心負責完成。Secondly, this paper makes process and actualization of cost computation based on activity clear and present model. thirdly, this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity. forthly, this paper summarizes traditional responsibility cost system and inner shift price method, analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method
本文的主要內容如下: ( 1 )對成本及成本控制方法進行了綜述; ( 2 )明確了基於作業的成本核算的流程,提出了作業成本核算的數學模型; ( 3 )深刻剖析了預算成本的涵蓋范圍,構建了基於作業的成本預算制度方法; ( 4 )建立了以作業為基礎劃分責任中心的方法,設計了基於作業的內部轉移價格的制定方法: ( 5 )應用上面的方法,以zr公司為例,進行了案例分析。分享友人