此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。
Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.
作为管理工作的一个组成部分，管理会计也包括四项职能：计划、组织与领导、控制、决策。
As one of management activities, management accounting al: includes four functions: planning, organizing and directing, co trolling, decision-making.
价值链管理会计强调的是从价值链的整体目标出发，对企业价值链进行全面的优化与控制，提升企业核心竞争力。
Value chain management accounting emphasizes to optimize and control the value chain from the whole aim of value chain, in order to advance the core competencies of the enterprise.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
介绍管理会计的一般理论和基本方法。内容包括预测与决策会计；规划与控制会计；责任会计。
The course introduces basic theories and methods of management accounting, including predicting, decision-making, planning, operational control and responsibility accounting.
后者研究内容主要包括碳成本与风险管理，以及与企业战略管理会计的连接等，其核心是企业内部碳成本核算、管理与控制。
The latter includes carbon cost and risk management, and connections with strategic management accounting; the core is the internal cost management and control of carbon accounting.
与传统的管理会计控制工具有所不同的是，BSC还可以用来阐明和传播企业战略，而并非仅仅用于控制行为和评估企业以往的绩效情况。
Compared with other management accounting control tools, BSC can not only control behaviors and evaluate previous performance, but also translate and communicate strategy.
管理会计师以他们的知识和经验服务于企业的会计核算和财务报告、预算、决策支持、风险与绩效管理、内部控制以及成本管理等活动。
Management accountants apply their knowledge and experience in accounting and financial reporting, budgeting, decision support, risk and performance management, internal control, and cost management.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management Accounting is a newly arising course which engenders to adept to the internal management of enterprises for estimate , decision, programming, control and demand to investigate.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management Accounting is a newly arising course which engenders to adept to the internal management of enterprises for estimate , decision, programming, control and demand to investigate.
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