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.
所有上面提到的作业都必须做好,因为他们中的每一部分都会计入期末考核。
All of the above must be well done because each of them will be counted into the final assessments.
然后介绍了价值链会计与作业成本法的有机结合,以及价值链会计中作业成本法的运用。
Then, the thesis introduces the organic combination of the value chain accounting and activity-based costing, and the application of activity-based costing in value chain accounting.
受过生产作业管理、产品知识、项目管理、生产工艺、财务会计基本知识等方面的培训。
Trained for knowledge about production operation management, products, project management, production process and financial accounting.
由使用者通报月结状态,以利会计确认每一项目作业进度,实时处理落后项目。
The users shall report the monthly balance status so that the accountant to confirm operation schedule of each item and deal with the items lagged bahind.
瞻望将来,以作业为根底的本钱计算是本钱会计科学开展的大趋向。
Looking to the future, to work the cost calculation is based on scientific development cost accounting of the big trend.
第三部分是本文的主体——作业成本会计体系的设计。该章主要从三方面考虑:框架设计、系统设计和账表体系设计。
Chapter three focuses on the design of ABC accounting, including three aspects: frame designing, system designing, cost report designing.
为了将各种成本分配计入各种产品,成本会计人员必须为所有作业和相应的成本库计算分配率。
For assigning costs to products, cost accountants must calculate the cost rates of all activities and corresponding cost pools.
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.
作业成本会计完全不同于传统成本会计。
The activity based cost accounting is totally different from the traditional cost accounting.
本文以飞利浦集团SAP项目实施为例,对企业资源计划在会计领域的应用所导致的会计从传统作业模式向新模式的转移进行了探讨。
Taking SAP project implementation in Philips as an example, this thesis approaches the transformation of accounting operations from the traditional model to a new one.
管理会计在过去的二十多年来一直将其研究重点放在了作业上,作业成本法也成为备受推崇的成本管理方法。
During the last more than two decades management Accounting has focused it's attention on activity, and ABC has also become a cost management system that was been held in very high esteem.
根据作业成本会计的特点,账表体系主要有凭证设计、账簿设置和报表体系。
Owing to this the part includes source document designing account book designing cost report designing.
目前,国内高校的会计手工实验课教学主要以学生上交的会计手工实验作业,作为成绩评定的依据。
In modern high school, the accountant manu-experiment homework is the main referance to the score of accountant manu-experiment lesson.
传统的会计方法并不能准确的计量出物流成本,而作业成本法则可以弥补这一缺陷。
The traditional accounting method can't accurately calculate the logistics cost, however, the activity-based costing method can make up for the defect.
于是,作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。
So the new generation of cost management system—RCA that can extend and remedy ABC come into being at the opportune historic moment.
第42条资产分离至各种电信业务或营运作业活动时,其资产结构应与其于个体会计资产负债表之资产结构相同。
Article 42 in the process of asset separation, an asset shall preserve the same account title as shown in the Operator's entity balance sheet.
在任职期间,学会很多有关会计名词及会计作业程序。
There Ibecame familiar with accounting terms and procedures.
九会计作业程序手册:经营者用以记载及说明其执行本准则之详细步骤之文件。
Procedure Manual ": a document illustrating the detailed steps an Operator has adopted to implement the requirements of this Code."
并分析了医院成本的特性,提出了成本作业创建的具体措施,包括:责任中心建立、会计科目设置、成本汇集及成本分摊。
The nature of costs was discussed and the detailed measures were mentioned. The details included establishment of responsibility centers, sett...
并分析了医院成本的特性,提出了成本作业创建的具体措施,包括:责任中心建立、会计科目设置、成本汇集及成本分摊。
The nature of costs was discussed and the detailed measures were mentioned. The details included establishment of responsibility centers, sett...
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