提出现实中与成本相关的经营决策令人困惑的现象，分析了管理决策中需要什么样的财务成本信息。
The bewildering phenomenon in management 's decision making referring the cost is pointed out and the kind of finance cost information needed in management' s decision making is analyzed.
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.
机会成本日益受到财务管理理论与实际工作者的重视。
Opportunity cost has been more and more stressed by the financial theorists and working staff.
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