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成本核算与管理
相关语句
  costing and management
    On Supply Chain Process-based Logistics Costing and Management
    基于供应链流程的物流成本核算与管理
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  “成本核算与管理”译为未确定词的双语例句
    Therefore, we must pay attention to the cost computation and management. At the same time, a series of modern cost management methods will be used in order to develop cost efficiency analysis.
    为此,必须在成本核算与管理上下功夫,运用一系列现代成本管理方法,开展成本效益分析。
短句来源
    Under the above background, Activity Based Costing (ABC), which is considered the optimized and most promising method of calculating and controlling logistics cost, is introduced in the cost management of logistics enterprises, the application research on ABC in them is tentatively carried on in order to provide the theory and decision support for them.
    在此背景下,本文将被认为是确定和控制物流各环节费用最有前途的方法——作业成本法引入我国物流企业成本管理,并对其在我国物流企业中的应用进行了的探索性研究,试图为物流企业成本核算与管理提供理论与决策支持。
短句来源
    The teachers can combine the advantages in both approaches,and effectively spire the students' interest in their studies and the sense of participation,highlighting the students' priority in the teaching activities.
    案例教学法和传统式教学法各有千秋,把两种教学法的优势溶合起来,使学生脑、手、口、目、耳并用,真切感受成本核算与管理的一条条原理,一道道程序,一层层控制,而不是呆板的书面知识,有效激发他们的学习兴趣和参与意识,突出学生在教学中的主体性。
短句来源
    For lacking of potent cost accounting and costing management means,the cost of the tobacco distribution is not grasped truly and the costing control and costing management do not play efficiently.
    准确把握卷烟物流配送的成本以及进行有效的成本控制与管理,解决现行成本核算与管理方法中存在着较大的缺陷,是烟草配送中心亟待解决的问题.
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  costing and management
Tailored for specific contexts, the BPM provides a process base on which to develop costing and management accounting systems.
      


The research content of environmental management accounting is how to take advantage of environmental financial accountings information helping companys managers do decision-making of management and inverstment. At present, the researches on environmental management accounting is very deficient. In this paper, the body content of environmental management accounting is discussed, based on the three aspects, such as the processing and managing of environmental cost, decision-making analysis of environmental...

The research content of environmental management accounting is how to take advantage of environmental financial accountings information helping companys managers do decision-making of management and inverstment. At present, the researches on environmental management accounting is very deficient. In this paper, the body content of environmental management accounting is discussed, based on the three aspects, such as the processing and managing of environmental cost, decision-making analysis of environmental investment and environmental performance estimation.

如何利用环境财务会计信息为企业内部管理层进行经营决策、投资决策服务是环境管理会计的研究内容。目前 ,国内有关环境管理会计的研究还很欠缺。从环境成本的核算与管理 ,环境投资决策分析及环境业绩评价 3方面对环境管理会计的核心内容进行了探讨。

This paper,based on the teaching experiences,probes into the feasibility,means,functions,and effect of the teaching method with cost accounting cases.There are advantages and disadvantages in both case teaching methods and traditional methods.The teachers can combine the advantages in both approaches,and effectively spire the students' interest in their studies and the sense of participation,highlighting the students' priority in the teaching activities.

本文结合教学实践,探讨成本会计案例教学法的可行性、途径、作用和效果。在教学中,教师选定典型案例,通过教学双方的共同参与,展开教学活动,实现教学目的。案例教学法和传统式教学法各有千秋,把两种教学法的优势溶合起来,使学生脑、手、口、目、耳并用,真切感受成本核算与管理的一条条原理,一道道程序,一层层控制,而不是呆板的书面知识,有效激发他们的学习兴趣和参与意识,突出学生在教学中的主体性。

For lacking of potent cost accounting and costing management means,the cost of the tobacco distribution is not grasped truly and the costing control and costing management do not play efficiently.Firstly,the concept of Activity-Based Costing(ABC) was expatiated on.Secondly,ABC was used to solve the puzzle about logistics cost calculation methods,which is brought on by the conflict between "the Iceberg Theory of logistics cost" and the practrcal work.The process of tobacco logistics cost accounting was focused...

For lacking of potent cost accounting and costing management means,the cost of the tobacco distribution is not grasped truly and the costing control and costing management do not play efficiently.Firstly,the concept of Activity-Based Costing(ABC) was expatiated on.Secondly,ABC was used to solve the puzzle about logistics cost calculation methods,which is brought on by the conflict between "the Iceberg Theory of logistics cost" and the practrcal work.The process of tobacco logistics cost accounting was focused on.Finally,the mode of Activity-Based Costing Control and Management was discussed.In a word,the different costs of the different customers of the tobacco distribution centre,and the different cost of the different activity are obtained.Furthermore,the cost difference analysis and run costing management are used to eliminate the non-increment activity,rebuild the processing flow,evaluate the performance,and supply the exact cost data for the multi-development of the tobacco distribution centre.

准确把握卷烟物流配送的成本以及进行有效的成本控制与管理,解决现行成本核算与管理方法中存在着较大的缺陷,是烟草配送中心亟待解决的问题.本研究从阐述作业成本法的理论入手,采用定性与定量相结合的分析手段,提出了协调解决“物流成本冰山”难题与实践工作之间新思路.重点对烟草行业物流成本核算过程展开分析与研究,并给出了作业成本控制与管理的模式.实践证明:利用作业成本管理法,可以得到烟草配送中心不同服务对象的物流成本和不同作业的成本分布情况;成本差异分析以及成本管理,消除了非增值作业、流程再造、绩效评估等带来的成本计算误差,为烟草配送中心多元化发展提供准确、充分的成本信息和数据支撑.

 
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