正如作业成本是管理会计学中的重要概念，投入产出分析也是统计学中的重要概念。
Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
志向高远的医生们一般不会学习微观经济学、成本会计或风险管理。
Aspiring doctors are not normally taught microeconomics, cost accounting or risk management.
下学期有问题，不管是会计审计还是什么财务成本管理的，全都要去问她，她就像一部会计的百科全书，全通的。
Next semester, I will often ask her questions regardless of accounting, auditing or financial cost management. She is like a cyclopedia who knows everything about accounting.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost—a far better indicator of many assets’ toxicity than managers’ opinions.
依据上级主管部门关于基建成本管理与核算的相关规定，准确计算工程成本、及时处理会计业务。
To calculate the cost of construction project accurately, and record all the accounting transactions timely based on the competent department's rules of construction cost accounting and management.
第二，国际会计准则委员会必须确保投资者仍能找出按照成本价计价的任何资产的市价—比管理者的建议好得多的衡量许多资产不良性的指标。
Second, IASB must ensure that investors can still find out the market price of any asset being carried at cost-a far better indicator of many assets' toxicity than managers' opinions.
管理会计系统生成的信息包含了一个部门的运作开支或者为提供一个产品，服务或举行一项活动而产生的成本。
The information produced by a management accounting system can include the expenses incurred in operating a department or the cost of providing a product, service, or activity.
最后指出了价值链会计在成本管理中应用的障碍，并针对各个障碍提出解决的对策。
Finally, the thesis points out the troubles when applying the value chain accounting in the cost control and provides solutions to them.
她负责的范围广泛的各种责任，包括短期和长期的财务规划，成本控制，现金管理，会计和人力资源管理。
She is responsible for a comprehensive range of responsibilities including short and long term financial planning, cost control, cash management, accounting and human resource administration.
期末处理使用各种分配方法（如间接费），在管理会计的各个领域对成本进行分配。
In period-end closing you can use various different allocation methods (for example, overhead costing) to allocate costs between different areas of Cost Accounting.
管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。
Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.
也就是说，在国际会计准则中，要求管理层对非单独部件基于其制造成本和加成的利润为基础提供作价证明。
That is, the IFRS puts the onus on management to value a product component based on what it costs to manufacture the piece plus the profit-margin share built into the item.
成本计量跨越于财务会计和管理会计两个领域。
Cost measurement covers two different fields: financial accounting and managerial accounting.
第一学年，我们学了《会计原理》，接下来的几年学了《成本会计》、《商业会计》、《工业会计》和《管理会计》。
In the first academic year we learned Principles of Acing, and in the following years we learned Cost Acing, Commercial Acing, Industrial Acing, and Mangagement Acing.
随着现代社会环境问题的日益突出，环境成本作为环境会计的核心，其管理也越来越受到广泛关注。
With the increasing of environmental problems in modern society and as the core of environmental accounting, environmental cost management is also received extensive attention.
随着企业管理的不断深化，现行财务会计采用的全部成本法在某些方面已不能适应企业内部管理的需要。
Due to the deeping of business management, absorption costing being adopted in current finacial accounting don't satisfy the needs of the internal business management in some aspects.
管理会计包括决策分析、预算编制、成本分析以及责任会计的推行等。
Management accounting including decision analysis, budget drafting, cost analysis as well as responsibility accounting's carrying out and so on.
为此，借鉴管理会计的有关理论并根据莱芜行的实际，构建符合莱芜工行实际的成本中心。
Therefore, according the actual situation of and the connected theories of management accounting, LaiWu ICBC should build itself cost center.
人力资本与人力资本成本管理会计息息相关。
There is a close relationship between human capital and cost management accounting of human capital.
会计信息是人们为了加强经济管理、提高经济效益而建立的提供财务成本为主的信息，它是通过会计报表反映出来的。
Accounting information is the information to strengthen economy management, improve economy benefit, provide finance cost and reflected by accounting report table.
强调使用会计信息来理解并做出关于组织成本结构的管理决策。
Emphasizes using accounting information to understand and make decisions about the management of the cost structure of an organization.
现在，管理会计已经渗透到企业管理的各个方面，成本管理也不例外。
At present, management accounting has already impacted on each and every aspect of enterprise management, without the exception of cost management.
未来的成本会计无论在成本管理思想上，还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。
Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.
在日本国的企业会计实践中，现代管理会计的应用相当普遍，但传统管理会计中的标准成本制度时至今日依然相当活跃。
In the enterprise accounting practice of Japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
战略管理会计的平衡计分卡、基于作业成本计算法的作业管理方法，是企业战略管理的重要工具。
Balance score card in strategic management and activity based costing in activity management are the significant techniques in strategic management accounting.
固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。
Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.
在此基础上，通过分析会计数据对各契约成本的牵制作用，为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
研究管理会计的变迁可以正确认识管理会计工具(如成本企画)中存在的问题，便于积极寻求解决对策。
To understand the evolution of management accounting can be help for the cognition and solving of problems of management accounting tools such as cost design.
本文的目的是希望通过各种分析，辅以人力资源会计的运用，以管理会计的角度去研究企业裁员的成本效益问题。
With the help of various analysis and human resources accounting, the target of this thesis is to study the cost effective of a business redundancy at the approach of management accounting.
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