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cost accounting and management
    Research on Cost Accounting and Management Of Colleges and Universities
    高等学校教育成本核算与管理问题研究
    Accounting academe has little research on the issue of how to account the cost of logistics enterprises. Logistics management, the most favored subject in logistics academe and related books and discourses involve the issue of logistics cost accounting here or there dispersedly; moreover, they are only limited to qualitative knowledge on logistics cost accounting and management as well as traditional cost accounting mode.
    会计学术界对于如何核算物流企业的成本的研究聊聊无几,物流学术界最热衷的物流管理及其相关领域的书籍和论文也只零星涉及物流成本的核算问题,并且仅局限于物流成本核算与管理的定性认识以及传统的成本核算模式。
    The invention and development of Activity-based costing, which opened up a new realm in cost accounting and management, is the outstanding performance in this reform.
    而作业成本法的产生和发展正是这一改革的突出表现,开辟了成本核算与管理的新境界。
    However, the traditional cost accounting method has connatural limitations, so the cost accounting and management not only is the bottle neck of the market development, but also is the sticking point of effective operation management, decision-making, optimized resource collocation.
    然而由于传统会计在企业成本核算中存在固有的缺陷,使得物流企业成本核算与管理问题不仅成为制约物流企业市场拓展的瓶颈,也是阻碍物流企业内部的有效运营管理与决策、资源优化配置的症结。
    The cost management is always the key of fettering the development of our enterprises, especially state enterprises. However, there is almost no change in cost accounting and management in recent ten year important accounting reformation of our country.
    成本管理一直是束缚我国企业尤其是国有企业发展的瓶颈 ,然而我国近 1 0年来的会计改革 ,在成本核算与管理方面几乎没什么变化。
    At present,hospital continues to use the orthodox method of cost accounting as to economic evaluation of the project item,which evaluates the hospital's internal financial cost accounting and management and is short of the strategy's allocation analysis as to cost factors included in the hospital,cost's agt. analysis,value chain analysis,and whole life cycle economic returns analysis and the analysis on the developing state of the hospital's market.
    目前,医院对工程项目的经济评价沿用的是传统的成本核算方法,是对医院内部之间的财务成本核算与管理的评价,评价缺乏对医院隐含的成本因素中的战略性定位分析、成本动因分析、价值链分析、全寿命周期经济效益分析和医疗市场发展态势分析。
 

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