cost accounting analysis 中文意思是什麼

cost accounting analysis 解釋
成本會計分析
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  • analysis : n. （pl. -ses ）1. 分解，分析；【數學】解析。2. 梗概，要略。3. 〈美國〉用精神分析法治療（＝ psychoanalysis）。
  1. Owing to this, the part includes source document designing, account book designing, cost report designing. upon example, chapter four gives a detailed analysis on the abc calculation process, which can help to understand the idea of the design of abc accounting system

    第四部分通過實例，對作業成本計算過程進行了較為詳盡的分析，同時，也可以從中對作業成本體系設計的思路有一個清晰的把握和理解。
  2. The content of study is very much, basically have financial accounting ( primary, intermediate, advanced ), cost accountant, supervise an accounting, financial management ( first, medium, advanced ), investment learns, raise fund tubal a confucian school of idealist philosophy of the song and ming dynasties, transnational corporation financial management, management seeks advice, finance learns, money market, management seeks advice, finance affairs builds a holiday to discriminate, financial analysis, financial case, tax law, economic standard is waited a moment

    學習的內容很多，主要有財務會計（初級、中級、高級） ，成本會計，治理會計，財務治理（初、中、高級） ，投資學，籌資治理學，跨國公司財務治理、治理咨詢，金融學，金融市場，治理咨詢，財務造假甄別，財務分析，財務案例，稅法，經濟法等等。
  3. The material cost accounting system is most important one in fmancy cost analysis. so the quality of material accounting system is seemed to be very significance

    而材料成本核算分析是財務成本分析中非常重要的一環，因此材料核算系統的好壞就顯得至關重要。
  4. Firstly, the author describes the status quo of international accounting harmonization. then, several important concepts are discriminated followed by cost - benefit analysis of international accounting harmonization from the viewpoint of economics. after that, the author designs the research framework of empirical evaluation of international accounting harmonization

    該部分首先分析了當前會計國際協調的形勢，然後對與本文有關的重要概念進行了辨析，並從經濟學的角度對會計國際協調進行成本收益分析，最後在闡釋會計國際協調評價的基礎上，構建了會計國際協調經驗評價的研究框架。
  5. He displayed admirably in establishing standard data, and a standard cost analysis system for our accounting department

    他建立了產品控制標準數據，並為財會部建立了一套標準成本分析系統。
  6. Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretations of accounting information as an aid to making business decisions

    財會包括：財務系統設計、財政報表的準備、查賬、成本研究、發展預報、稅收、計算機運用及幫助財務決定的財務信息分析和表達。
  7. Abstract : according to the analysis of two kinds of accounting basis for investment profit inhca and cca, it is pointed out that different accounting basis can result in cost differencethat affects the revision of telecom tariffs

    文摘:通過對歷史成本會計（ hca ）和現時成本會計（ cca ）兩種核算基礎上投資回收情況的分析，指出不同核算基礎會出現成本差異，進而影響郵電資費的制定。
  8. 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。
  9. Standard cost system is a sort of accounting information and cost control system that applies the scientific managing methods of enterprise to costing and makes cost project, cost control, cost calculation and cost analysis combined organically

    標準成本制度是把企業的科學管理方法應用於成本計算，將成本計劃、成本控制、成本計算和成本分析有機結合的一種會計信息系統和成本控制系統。
  10. Based on summary of headstream of loss of quality - cost, finding key factor of the loss, this paper bring forward how to reduce the cost and increase benefit guarding against quality question and controlling emphases of quality - cost management by analyzing position of the loss and confirming duty of the loss. the forecast, planning, controlling, check and analysis of economic performance of quality - cost management can carried out by setting items of quality - cost management and relative technical methods of accounting. the quality - cost management is a very complicated task

    通過對質量成本損失源的分層歸集，找出質量成本損失的關鍵因素，提出了如何進行質量整改，降低質量成本，提高項目的經濟效益；通過分析質量成本損失的位置，明確質量成本損失的責任，從而預防質量問題的發生，把握質量成本管理的重點；通過設立質量成本管理的科目，藉助管理會計的有關技術方法，對質量管理工作的經濟性進行預測、計劃、控制、核算和分析。
  11. The research of human resource value measure models of this paper has very important theoretical meaning and realistic significance. under the guidance of marxian labor valve theory and occident human capital theory and element distribution theory, this paper aims at the high science & technology software development enterprise and designs model systems of human resource group value and individual value measuring, which not only adhere the traditional accounting principle, but also combine qualitative analysis with quantitative analysis. in detail, it is organized as follows : ( 1 ) according to some defects of the available value measuring models, this thesis brings forward 4 innovative trains of thought : adopts the method that combine qualitative analysis with quantitative analysis, and establishes the new measuring basis that contain human resource the present period input cost and realized value, and defines the high - grade human resource as the target evaluation group of individual value measuring, as the basis for revealing the real contribution of human resource group firstly and achieving individual value by distributing group value to the target evaluation group in according with the specific rules secondly ; ( 2 ) analyzes the constitution of human resource value, and comes up with new way of thinking on group value measuring : adopts the historical cost means to calculate human resource group the present period input cost, and rectifies the present period realization value theory of li - shicong professor from accounting angle, and obtains more scientifically the group present period new contribution value, as the basis for structuring the new measuring

    首先揭示組織中人力資源群體對企業的真實貢獻，然後再將群體價值以一定的規則分配給目標評估群，從而確認個人價值; （ 2 ）分析人力資源的價值構成，提出新的群體價值計量思路:採用歷史成本法計量群體當期投入成本，並對李世聰教授提出的當期實現價值理論從會計學角度進行了修正，更為科學地確定了群體當期新增貢獻價值，從而構建了全新的人力資源群體價值計量模型; （ 3 ）分析個人價值的影響因素及其關系，提出新的個人價值計量思路:運用層次分析法獲得目標評估群在群體當期新增價值中的權重，確定高級人力資源當期所創造的貢獻份額;基於崗位相對權重和個人崗位績效評估值這兩個關鍵指標，將層次分析法和關聯矩陣法結合起來，計算個人貢獻價值系數，確定某個體在目標評估群中的權重，從而構建了全新的人力資源個人價值計量模型; （ 4 ）選取了一家人力資本含量較高的it公司，將所構建的理論模型在該公司進行了實證檢驗，驗證了模型體系在實務中的科學性與可操作性，從而在一定程度上豐富了人力資源價值計量理論，推動了人力資源會計與現行會計核算體系的接軌。
  12. Based on the comparative angle, states enterprises " entrustment theory, and reveals present situation and questions of state - owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state - owned enterprise entrustment. then, the thesis deeply probed into accounting problems in state - owned enterprises " entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. on basis of the analysis and entrustment practice of zhengyuan - weifeng, author thought enterprises " entrustment fits the reality choose of state - owned enterprises, and it is an effective reformatory model of state - owned enterprises

    作者從比較法的角度，闡述了企業託管的一般理論，揭示了目前我國國有企業託管的現狀及問題，為建立和完善我國國有企業託管體系提出一些新觀點和新思路，對國有企業託管中的財務會計問題，包括託管中的產權問題、資產評估、利益分配及風險承擔方法、託管費的會計處理等進行了深入的理論探討和分析，並在此基礎上結合正圓?維豐的託管財務實踐，認為企業託管能夠直接進行企業財產權的重組，適合我國國有企業的現實選擇，是一種有效的國有企業改革方式。
  13. Human resources cost accounting and value accounting analysis

    人力資源成本會計和價值會計分析
  14. Accounting includes the design of accounting systems, preparation of financial statements, audits, cost studies, development of forecasts, income tax work, computer applications to accounting processes, and the analysis and interpretation of accounting information as an aid to making business decisions

    譯文：會計包括設計會計制度、準備財務報表、審計賬目和對成本的研究報告、展開預測、收入所得稅的工作和計算機的運用，以及分析與解釋有助於制定商業決策的會計信息。
  15. On the basic of brief introduction of some concerning concept and theory of cash flow, this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow, then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow. meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control

    本文在對現金流量的有關概念、理論進行闡述的基礎上，首先運用對比分析的方法，定性分析與定量分析相結合，提出企業經管人員應以現金流量綜合分析模型為工具，有效分析企業的現金流量；之後借用管理會計中成本性態分類的思想，並結合現金流量表中對現金流量的分類要求，同時考慮到與企業擬定的現金最佳持有量密切聯系，提出建立一個預測未來現金流量的動態模型；最後，結合企業實例，對于如何完善企業現金流量控制的思路和方法提出若干建議措施。
  16. This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value ; the first part, discussing the basic theories of the evaluation of forest asset value and its checking, and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods : namenly marketing method, income method and cost method ; the other is 《 the no. 41 of international accountant standard - agriculture 》 that its related rules point out the direction for the checking of forest asset value ; the second part, primarily discussing the four kinds of forest asset : namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ; the four part, taking the example of shifang forest ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior - economic effection. in addition, the thesis take the example of forest resource evaluating and accounting about the station ; the fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and carry out the foreground of it

    本文包括前言共有六個部分，概述如下：前言，談研究森林資產價值評估及核算的緣起；第一部分，論述森林資產價值評估及核算的理論基礎，主要包括兩方面內容：一是資產評估的基本理論，重點談了資產評估的三種最基本的方法，即市場法、收益法和成本法；二是《國際會計準則第41號? ?農業》有關規定為森林資產價值核算指明了方向;第二部分，主要論述四種森林資產，即林地資產、林木資產、森林環境、森林景觀資產的特點和評估方法;第三部分，談森林資產各科目的會計核算及會計報表的特殊性;第四部分，以什郁林場森林資產的評估情況為例，進行分析並得出結論?對森林、林木的經營管理，具有極大的外部經濟正效應，另外列舉了該場森林資產會計核算部分實例;第五部分，最後談到做好森林資產價值評估及核算還須解決的問題和其發展前景。
  17. 3. combining with the characteristics of water commodity, the thesis analysis the factors that affect the water price, principles in setting water price, and ways to compute the price. it reveals that the reasonable water price in china is the price settled by cost accounting and water value

    結合水商品特性，分析影響水價的因素、確定水價的原則及水資源價格的制定方法，指出合理水價制定應以成本核算水價為基礎，加上水資源自身價值所反映出的價格。
  18. 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。
  19. This thesis starting from the procedure of instruction project management elaborates on the cost calculation cost plan, cost control, cost accounting, cost analysis and points out a dear tram of think for construction project cost management and the key controlling points during the procedure

    本文從工程項目施工成本管理的過程出發，闡述了成本預測、成本計劃、成本控制、成本核算、成本分析，為工程項目施工成本管理整理出了一條清晰的思路，以及中間過程的關鍵控制點。
  20. With an illustration of the necessity and advantages of constructing rapid shortrange passenger railway in greater kunming area, as well as an analysis of the kunming - songming railway, the author raises some applicable proposals about planning, designing, cost accounting and managing system of rapid shortrange passenger railway

    摘要闡述了在大昆明區內建立快速短途客運鐵路的必要性及優點，研究了昆明嵩明鐵路線，並提出了有關規劃設計、成本核算及管理體制的具體建議。
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