decision accounting 中文意思是什麼

decision accounting 解釋
決策會計
  • decision : n. 1. 決定。2. 判決。3. 決議。4. 決心；決斷。5. 【美拳】（根據分數而不是根據擊倒對方做出的）裁判。
  • 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. The author believes that even the application of fair value and advanced financial report ( such as real time report ) is full, and something that cumbers decision exists in the accounting system stilly

    本文認為，即使在完全應用公允價值會計和先進的財務報告模式（如實時報告）下，我們的會計處理仍然存在阻礙決策的因素。
  3. Puts forward the concept of ecology accounting center and cash center, designs the forest assets management and financial decision - making and analyzing module, so as to give a reference for further development and design of the fnfis

    在模型中提出了生態會計中心、資金中心的概念，設計了森林資產管理的模塊和財務決策分析模塊，使其成為林業決策型網路財務信息系統設計的依據。
  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. 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。
  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. With the implementation of the sustainable development strategy, environmental performance information will be indispensable to enterprise development, performance evaluation and investment decision. however, compared with developed countries, chinese accounting reform is still in its infancy stage

    隨著我國可持續發展戰略的實施，環境信息尤其是環境績效信息將成為企業持續經營、業績評價和投資決策過程中不可或缺的重要信息。
  8. 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。
  9. For years late, function of managerial accounting has happened great change. it is not only keep business record, but also becomes tool of management control that can add enterprise value. it can provide exact information for management decision - making, and be concerned with plan and control corporate strategy

    近年來，管理會計的職能從作為企業過去經營業績的薄記工具轉變為增加企業價值的管理控制工具，為提高企業經營決策提供準確信息，參與規劃並實施、控制企業戰略的實施。
  10. Computer based accounting has greatly improved the efficiency of accounting management and decision - making, disentangled the accountants from the onerous work and played important influence on the theory and practice of accounting information system

    會計電算化使會計人員從繁重的傳統手工記賬、算賬、報賬工作中解脫出來，大大提高了會計管理和決策的效率，也對會計信息系統的理論和實務產生了重大的影響。
  11. Have you taken accounting for decision - making and control

    你學過《決策與控制會計》嗎？
  12. I : have you taken accounting for decision - making and control

    你學過《決策與控制會計》嗎？
  13. It is important that accounting information is useful to make decision and serviceability for decision - making is also the final needs of

    決策有用性常常被視為會計信息的「生命線」 ，也是會計信息使用者的最終需求。
  14. At research postgraduate level, lingnan offers mphil and phd programmes in chinese, cultural studies, english, history, philosophy, translation, visual studies, business including accounting, finance, insurance, international business, management, marketing, operation research and decision sciences, and social sciences including economics, politics and sociology

    招生的學位課程包括中文文化研究英文歷史哲學翻譯視覺藝術商學包括會計財務保險國際企業管理市場學運籌學及決策科學及社會科學包括：經濟政治及社會學。獲錄取的研究生將就特定范疇進行深入研究工作。
  15. 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。
  16. ( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization

    重組實施階段會計工作的主要內容包括： （ 1 ）在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； （ 2 ）進行財產清查，並依法對資產價值進行評估或確認； （ 3 ）進行兼并前的審計和調賬工作； （ 4 ）依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。
  17. At the same time, according to more and more perfect to the electronic financial account, the core function of the financial work is turning to financial analysis and financial management. in this processing, the original oriented accounting financial software ca n ' t suit to the new enterprise requirement. so it is becoming the enterprise manager ' s focus to how to implement effective management and decision support base on the accounting data

    與此同時，在財務電算化日臻完善的今天，企業財務工作越來越趨于向財務分析與財務管理職能的轉變，在此過程中，企業原有的單純面向財務核算的信息系統已經不能適應新的需求，如何在核算數據的基礎上實現輔助企業管理、輔助決策支持功能，已經成為企業管理者所關注的目標。
  18. The college possesses one national key research base of humanities and social sciences - " the center for agricultural and rural development " ( co - built with other colleges and institutes ), four research centers - the center for technological innovation and industry development, the center for innovation and development, the center for human resources and strategic development, and the institute of real estate research, and twelve research institutes - the institute of management science and information system, the institute of management engineering, the institute of human resources management, the institute of finance and accounting, the institute of business organization and strategy, the institute of marketing management, the institute of decision and optimization, the institute of enterprise investment, the institute of tourism, the institute of hospitality management, the institute of agricultural and rural development, and the institute of township enterprise and small town development, the college has scored brilliant achievements in scientific research

    學院擁有一個國家級人文社科重點研究基地"農業現代化與農村發展研究中心" ；七個校級交叉學科研究中心：浙江大學技術創新與科技產業發展研究中心、浙江大學人力資源與戰略發展研究中心、浙江大學創新與發展研究中心、民本經濟與管理研究中心、浙江大學房地產研究中心、浙江大學資本市場與會計研究中心、企業成長研究中心；十二個研究所：管理科學與信息系統研究所、管理工程研究所、人力資源管理研究所、財務與會計研究所、企業組織與戰略研究所、營銷管理研究所、決策優化研究所、企業投資研究所、旅遊研究所、飯店管理研究所、農村經濟發展研究所、鄉鎮企業與小城鎮發展研究所。
  19. From the mechanism - designing perspective of accounting standard setting, the accounting standard setter in our country must adapt the measurement perspective of decision usefulness according to the market environment of our transition economy. we must also introduce due process in the course of accounting standard setting. fair value is unavoidable in accounting standard setting

    從機制設計觀來看我國會計準則的制定，我們認為：我國會計準則的目標宜採用決策有用的計量觀，準則制定過程應當引入應循程序，公允價值計量是準則制定中一個不容迴避的問題，我國會計準則對公允價值的先用后棄無助於解決我國的公允價值悖論。
  20. The paper utilizes the research method based on management accounting to discuss how to control the cost of our company and how to use cost information to make a project quoting decision

    本文以管理會計的研究方法來探討如何對我公司的成本進行控制，以及如何根據成本資料來為報價決策提供依據。
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