activity accounting 中文意思是什麼

activity accounting 解釋
業績會計
  • activity : n. 1. 活動；活躍；動作；活動力；能動性。2. 活性；放射性。3. 機能，功能。4. 〈美國〉機構。5. 〈pl. 〉 活動范圍。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. 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。
  2. This article use activity - based costing to help telecom enterprise to construct a more scientific cost accounting system. abc can also improve the cost accuracy

    本文將作業成本法這一新型成本核算管理方法引入電信企業，幫助電信企業構建更加科學合理的成本核算體系，從而提高成本核算精度。
  3. Cost accounting introduces appropriate cost management concepts, techniques and skills such as cost planning, cost behavior, cost estimation, and cost accumulation and allocation systems ( job, process and activity - based costing )

    成本會計介紹了適當的成本管理概念、技術和技能，如：成本計劃、成本特徵、成本評估和成本積累和分配體系（職位、過程和作業成本） 。
  4. Awareness and integration of homogeneous activity, construction of activity center and activit - based cost pool are where abc differs fundamentally from traditional costing, which enables cost accounting and cost management to reach the level of activity and unveil cost information and effectiveness of activity. abc therefore can suppjy more relevant, " relatively accurate " cost information of products and dynamic basis for activity management

    認識和了解作業，並按同質性合併作業、建立作業中心和作業成本庫，是作業成本法與傳統成本法的本質區別之所在，它使成本計算和成本管理深入到作業層次，深入揭示作業成本信息和作業的有效性，從而使作業成本法能提供更為相關、 「相對準確」的產品成本信息，為作業管理提供動態依據。
  5. The hwtx - i gene was chemically synthesized according to its known cdna sequence, the gene was inserted into vector ppic9k which contained aoxj promotor and the sequence of a secreting signal peptide - a - factor, the cloning ppic9k / hwtx - i was constructed and confirmed by two - step pcr and dna sequence analysis, then it was transformed into host strain gs115, a his + muts cell line was screened and multicopy transformants were screened by various g418 concentrations, the multicopy transformant was named gh1. gh1 was cultivated in flasks. after 6 days of induction by 0. 5 % methanol, the supernatant was checked by 16. 5 % tricine - sds page, which showed there was a band in the position of 3. 5 - 6. 1kd, then it was isolated and desalted by ultrofiltration followed by ion exchange of cm column, after reverse phase hplc of ci8 and vacuum drying, the purified rhwtx - 1 was obtained which was proved to be correct recombinant hwtx - i by tricine sds - page, maldi - tof mass spectrometry, amino acid composition analysis, the n - terminal amino acid sequence and its biological activity, the final field of the purified rhwtx - i was about 80mg / l, accounting for 23. 6 % of it total secretory proteins

    將帶有hwtx -基因的ppic9k經blgii線性化后，轉化酵母宿主菌gs115原生質體后經篩選陽性克隆並經表型鑒定為his ~ + mut ~ s酵母菌，進一步用遺傳毒素g418篩選多拷貝的轉化菌株，命名為gh1 ；將gh1甲醇酵母菌用0 . 5的甲醇誘導表達，發酵上清經90飽和度的（ nh _ 4 ） _ 2so _ 4沉澱， yw - 3 （ mwc03000 ）的超濾膜超濾，再經cm陽離子交換， c _ （ 18 ）反相hplc純化得到分子量為4kd左右的組分，其中4289 . 05的組分經質譜鑒定，氨基酸組成分析和序列測定為正確的表達產物，生物學活性表明其活性為天然毒素活性70 % ，表達量為80mg / l 。
  6. With the development of economic, the importance of value chain ’ s influence to enterprises is more and more obvious. thus, the accounting management which functions as value management also focus the value chain ’ s activity, the accounting pays attention to overall economy activity, such as interior, cooperation relationship with exterior parties, extending from internal value management to external value management. in this way, the value chain accounting adds value to the corporation through accounting unique function and method

    隨著經濟環境的變化，研究價值鏈對企業的影響越來越明顯，這時作為價值管理活動的會計管理也就自然而然地關注企業價值鏈的活動，企業的會計活動從關注企業內部到同時注重外部合作關系，會計管理從內部價值管理向外部價值管理延伸，價值鏈會計能夠利用會計的特有功能和方法為企業價值增值服務。
  7. 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。
  8. Before that, the corporation should first open a basic deposit account or a general deposit account ( " settlement account " for short ) for the accounting of normal economic activity

    在此之前，企業必須開立一個基本存款賬戶或一般存款賬戶（簡稱"結算賬戶" ） ，用於正常經濟活動的會計核算。
  9. Managerial accounting introduces target costing, how to prepare financial budget, activity - based management, the balanced scorecard and economic value added measures, which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management

    管理會計介紹了目標成本，如準備財務預算、作業成本管理、平衡計分卡和經濟增值方法，伴隨著獎金系統，已經發展成為反映經營管理戰略需要的工具。
  10. Activity is an element and objective foundation in the process of cost accounting

    作業是計算成本過程中的一個元素，是計算成本的客觀依據。
  11. 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。
  12. This text focuses on applying abc thought to make research of and design erp system ' s cost accounting and controlling flow on design stage 、 purchase stage 、 production stage and sale stage, primarily including that we : ( 1 ) on design stage, imitate and optimize activity - based cost, as well as establishing the relationship between production design and enterprise production activity chain and product bom through erp ' s cost imitation function, rejecting invalid and non value added activity on applying the thought of abcm, then optimizing activity chain 、 production structure and production design from the cost point of view ; ( 2 ) on purchase process, applies the thought of abc to account and control purchasing cost ; ( 3 ) on production stage, apply thought of abc to calculate the product cost, and use the method of activity difference variance analysis to control product cost ; ( 4 ) on sale stage, apply thought of

    本文重點在erp系統的設計、采購、生產和銷售等四個階段，運用作業成本思想對其成本核算及控制流程作相關的設計研究，主要包括，一在設計階段對作業成本進行模擬和優化，即通過erp成本模擬功能，建立產品設計方案與企業生產作業鏈和產品bom結構之間的對應關系，應用作業管理的思想，剔除無效非增值作業，優化作業鏈及產品結構，從成本的角度優化產品設計方案；二在采購過程中，應用作業成本思想核算與控制采購成本；三在生產製造階段，運用作業成本思想計算產品成本，並採用作業差異分析法控制企業的產品成本；四在銷售階段，運用作業成本思想計算客戶服務成本，為erp系統中的客戶關系管理提供準確的決策數據信息。
  13. Independence audit contract ( iac ) is the contract which aim lies in standardizing relation of every one independence audit activity. by auditing accounting information of enterprise and then ascertaining its truthfulness and evenhandedness, the aims of privy c to make use of independence audit work : affirming and relieving accountability or eliminating information asymmetrical distribution among investors and operators, the tow aims make independence audit activity involve harmonizing interest relation among clients and operators or former both and independence auditor. so requirement that harmonizing conflict of interest which three - part product in independence audit activity come into being. idiographic representations are defining aim of independence audit activity, thereout solicitation liability definitude and carve up, audit quality weigh and standard question. everyone independence auditor diathesis request etc. significance of iac is to provide game of flat roof, where the two parties can negotiatio n treat at freedom to help harmonize above contradiction or conflict of interest

    獨立審計合約是規范獨立審計活動各參與方相互之間關系的合約，各參與人利用獨立審計工作活動的目的，在於通過獨立審計人員對企業會計信息真實、公允性鑒證，以確認及解除受託經濟責任或消除投資者與經營者之間的信息不對稱，這兩種目的都使獨立審計涉及到委託人與經營者及前兩者與獨立審計人員之間利益協調關系，因此，產生了規范三者間圍繞獨立審計活動而引發的利益沖突的協調需求，具體表現為審計目標的界定與實現和由此引發的責任界定與劃分、審計質量的衡量及標準問題、各方對審計人員素質的要求等。
  14. It allots the overhead expenses based on tusk, which changes the method to allot the overhead expenses based on indirect manual work. it inaugurates a new era of costing and management. the article introduces the mechanism of activity - based costing system and the development status quo of management accounting

    它改變了傳統核算系統中以直接人工作為間接費用分配基礎的做法，而是按「作業」對間接費用進行分配，此法開創了成本計算和管理的新紀元。
  15. The wave of private equity deal activity, accounting for nearly one - fifth of all global mergers and acquisitions, has helped underpin a huge rise in the value of stock markets globally

    私人股本交易活動的浪潮，有助於為全球股市市值大漲提供支撐。私人股本交易活動約佔全球並購交易總量的五分之一。
  16. The first chapter introduces and analyzes concepts connected to abc, new concepts of cost and enterprises triggered by abc, activity - based accounting, activity - based cost management and basic cost system of activity, for a basic understanding aimed at a comprehensive, systematic study on basic theories and application of abc. activity collectively refers to a series of tasks related to each other, or energy consuming activities conducted within an organization for a certain purpose

    第一章從作業成本法的基本概念? ?作業入手，對作業成本法的相關概念、作業成本法引發的新的成本觀、新的企業觀以及以作業成本計算為基礎的作業會計、作業成本管理和作業基礎成本體系加以分析介紹，為全面系統地探索研究作業成本法的基本理論和應用打下了必要的認識基礎。
  17. B : before that, the corporation should first open a basic deposit account or a general deposit account ( " settlement account " for short ) for the accounting of normal economic activity

    在此之前，企業必須開立一個基本存款賬戶或一般存款賬戶（簡稱"結算賬戶" ） ，用於正常經濟活動的會計核算。
  18. Next in order this paper presents the idea of establishing abc thought in the erp financial accounting module, mostly including first is establishing the relationship between cost driver and product 、 cost 、 expenses ； second is designing appropriate accounting evidence ； the third is establishing abc accounting process in financial system. and then bring up to reform the erp system from four aspects to adapt to the demand of abc cost accounting process design, we ( 1 ) divide activity center according to process means 、 process object 、 process craft and concentration degrees of geography position, ( 2 ) revise production craft flow detailed list, ( 3 ) compile resource requirements planning, ( 4 ) compile activity input / output control statement

    其次提出在erp財務會計模塊中構建abc思想的思路，主要包括建立成本動因與產品、成本、費用之間的聯系、設計適當的會計憑證、建立財務系統abc核算流程；而後提出從四個方面改造erp系統以適應abc成本核算流程設計的需要，一是按加工手段、加工對象、加工工藝和地理位置集中程度四個條件劃分作業中心、二是對生產工藝流程清單進行修訂、三是編制資源需求計劃、四是編製作業投入/產出控制報表。
  19. Using the principal theory of activity - based costing as a springboard, this paper makes tangible -, deep researches on the design of abc accounting system, based on the condition in the international environment of our country ' s - progress, which is composed of five chapters

    本文以作業成本的基本理論為起始點，立足於我國發展與國際接軌面臨的現狀，就作業成本會計體系的設計進行了具體、深入的探討，共分為五部分。
  20. Daily cost control method ( cost control in the process of activity ) employing the accounting cost controlling theory and method with the reality of liaohe oilfield considered, we are able to establish the cost accounting method, cost difference computing method, co rrecting cost difference method and the frame of monitoring cost implementation and alarming difference analysis

    日常成本控制（事中成本控制）方法。主要是應用成本控制理論和方法，結合遼河油田實際，建立了成本核算方法、成本差異計算方法、糾正成本差異方法和成本執行情況監控、預警差異分析系統框架。
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