传统成本法容易造成产品成本信息失真,不利于盈利分析和预算分析;
In this paper, a new differential ABC method used in profit analysis and cost budget analysis is proposed.
产品盈利能力分析是产品组合决策的基础,而有效的盈利分析有赖于产品成本的准确性和完整性。
Analysis of product profitability is a foundation of product mix decision. A valid analysis is dependent on the accuracy and integrity of cost information.
本文利用费森-奥尔森模型来分析股票股价与盈利管理之间的关系。
The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.
例如,运营经理常常利用盈亏平衡分析来确定为使一个产品能盈利至少要生产和销售多大的数量。
For instance, operations managers often make use of break-even analysis to determine how much be produced and sold before a product becomes profitable.
而更多的可盈利的分支在于分析用户如何访问这些数据并找到从用户行为中赚钱的方式。
But the far more lucrative portion of that world involves analyzing how users are accessing that data and finding ways to monetize those behaviors.
数不胜数的外部数据和分析显示,尚品的推出和增长正逢其时,恰好能够利用中国日益增长的奢侈品消费趋势来盈利。
Numerous outside data and analyses suggest that Shangpin's launch and growth are timed well to cash in on increasing luxury sales in China.
lSETI是一个以搜寻外星空间文明的信息为目的的非盈利机构——他们的计划是通过对来自太空的电磁信号加以分析筛选,从而寻找来自地外智能生命的信息。
L SETI is the Search for Extraterrestrial Intelligence - the program that analyzes radio signals from space for signs of intelligent life.
电信及媒体咨询公司BDA的分析师石磊表示:“一个大问题是,这些公司能够为中国的电子阅读市场探索出什么样的盈利模式。”
“One big question is what monetisation models all these companies can develop for e-reading in China,” says Shi Lei, an analyst at BDA, a telecoms and media consultancy.
若不计特殊项目,每股盈利为86美分,高于分析师平均指标的81美分。
Excluding special items, profit was 86 cents a share, above an average analyst target of 81 cents.
这些数据应该提供给非盈利性的机构分析,并把结果以排行榜的形式张贴在某个网站上,还要保证清楚明了让公众能够理解。
The information would be analyzed by a nonprofit organization, then posted to a Web site in a ranked order and in terms clear enough for the public to understand.
预先准备好这些分析性数据,然后使用它们生成销售和市场分析报告、分析每个业务部门的盈利能力和研究买家的行为模式。
This analytical data is prepared and then used to generate reports for sales and marketing analytical purposes, profitability analysis per business segment, and insight into a buyer's behavior.
总之,福特告诉华尔街的分析师,这个公司将在2011年有稳定的盈利。
Overall, the company will be solidly profitable in 2011, Ford has told Wall Street analysts.
分析师指出,推荐费收入随着整体业务的下滑也在减少,但它在整体盈利中仍占到了很大一部分。
Analysts note that referral revenue is declining as an overall slice of the business. But it still makes up a big piece of profit.
尽管有这些不利因素,分析家们用预期一些大型机构将有盈利改善。
Despite these headwinds, analysts have penciled in some profit improvements for certain large institutions.
相对于私营公司,上市公司还必须为短期盈利牵肠挂肚,公司的管理层也不得不对对冲基金经理和分析师们溜须拍马。
Public companies also have to worry more about short-term earnings than do private companies, and management is required to kiss the butts of hedge fund managers and analysts.
欧洲迪斯尼的上升盈利令分析家欢欣鼓舞,计划在2002年在巴黎外开设第二个公园。
Analysts are heartened by improving 2 margins at Euro Disney, which is planning its second park outside Paris in the year 2002.
消费者市场细分分析的目标是通过对比各个细分市场的规模,成熟度和可盈利性来确定公司的(全部或潜在)顾客中最具吸引力的群体。
The goal of customer segmentation analysis is to identify the most attractive segments of a company's customer base (existing or potential) by comparing the segments' size, growth and profitability.
价格目标和盈利预期:通常,当股票分析师将一个股票列入他的推荐名单中时,一个12—18个月的价格目标也随之建立起来。
Price target and earning expectation: Typical, a 12-to-18-month price target is established when an analyst put a stock on his recommended list.
商业分析的目标是得出更加明智的决策,以提供更有盈利能力的更强大的结果。
The goal is to make smarter decisions that lead to better and more profitable outcomes.
下个月,由于第一太阳能公司没有完成第三季度的盈利预期,华尔街的分析师们将对该公司的股价表现降级。
The next month, Wall Street analysts downgraded First Solar's stock after the company missed its third-quarter revenue target.
分析师表示,TVB是具备盈利能力、能够创造现金的优质资产。
Analysts said TVB was a profitable and cash-generating business.
因此,根据上述分析,理论的现代物业管理盈利模式在实践中是可行的。
Therefore, based on the above analysis, theory of modern property management profit model in practice is feasible.
这已超出一些分析师的乐观预期。据Thomson Reuters.进行的一项调查,有分析家曾预计苹果营业收入会达到81.6亿美元,每股盈利1.16美元。
That exceeded even some of the optimistic expectations of analysts, who projected Apple to announce revenue of $8.16 billion and a profit of $1.16 a share, according to a survey conducted by
这已超出一些分析师的乐观预期。据Thomson Reuters.进行的一项调查,有分析家曾预计苹果营业收入会达到81.6亿美元,每股盈利1.16美元。
That exceeded even some of the optimistic expectations of analysts, who projected Apple to announce revenue of $8.16 billion and a profit of $1.16 a share, according to a survey conducted by
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