In this paper, a new differential ABC method used in profit analysis and cost budget analysis is proposed.
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;
Making report to CEO directly with responsibilities of cash flow, budget, financial report inspection and approval and cost analysis.
直接对CEO汇报,负责现金流、预算、财务报表的审阅和审批及成本分析。
Management accounting including decision analysis, budget drafting, cost analysis as well as responsibility accounting's carrying out and so on.
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。
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