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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
环境成本会计是环境管理会计的一个重要组成部分。
The cost of environment accounting is a very important component in management of environment accounting.
管理会计还对各部门实行成本管理制度。
It also operates cost control systems over the various sections.
财务管理和成本管理都属于管理会计的范畴。
The financial control and the cost management belong to management accounting's category.
最常见的是两种是财务会计和管理会计，其他还包括成本会计、环境会计、税务会计、非营利组织会计和社会会计等。
The two most common are financial accounting and management accounting. The others include cost accounting, environmental accounting, tax accounting, not-for-profit accounting, and social accounting.
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.
成本性态分析是管理会计学特有的一种方法。
The cost behavior analysis is a special method in Managerial Accounting.
如何正确引进和运用战略成本管理是我国管理会计值得深思的问题。
How to introduce and utilize strategic cost management correctly is a problem deserves to think deeply for the management accounting of our country.
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.
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.
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 Accounting, and in the following years we learned Cost Accounting, Commercial Accounting, Industrial Accounting, and Mangagement Accounting.
然后，一些方面的战略管理会计所要考虑的是谈论从有关成本到无关成本。
Then, some aspects that the strategic management accounting must take into consideration are talked about from the relevant cost tot irrelevant cost.
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.
而企业管理会计系统的设计和利用，对降低企业的组织成本起着至关重要的作用，全面预算管理正是这一系统设计的核心。
The design and application of management accounting system plays a vital role in reducing greatly an enterprise's organization cost, and the overall budget management is just core of this system.
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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