... 完善标准成本 perfection standard cost 绩效会计 performance accounting 绩效预算 performance budget ...
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Thereinto, financial informational value chain includes financial reporting process and tax reporting process. Managerial informational value chain includes budget accounting process, cost accounting process, internal audit process and performance accounting process.
其中,财务信息价值链包括财务呈报流程和税务申报流程;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。
参考来源 - 基于CFO制度框架的财务组织重塑与持续改善：价值、战略、流程与平衡·2,447,543篇论文数据，部分数据来源于NoteExpress
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.
第二，利用会计系统分别测量每个责任中心的绩效。
Second, the accounting system separately measures the performance of each responsibility center.
国内外学者对企业并购的绩效评价通常采用非正常收益法和会计指标法进行实证研究。
The performance evaluation of corporate mergers and acquisitions and foreign scholars commonly uses index of non-normal earnings and accounting empirical study.
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