managerial accounting
[会计] 管理会计
2026-03-21 18:58 浏览次数 24
[会计] 管理会计
managerial accounting systems管理会计系统
Cost and Managerial Accounting成本与管理会计
Finance & Managerial Accounting负担经费,供给…经费
Managerial l Accounting and Control管理会计与控制
Intermediate Managerial Accounting中级管理会计
management accountancy管理会计
managerial cost accounting管理成本会计
Managerial Accounting for Managers经理人员管理会计
Managerial l Accounting管理会计
management accounting管理会计
cost managerial accounting成本管理会计
and managerial accounting is not governed by generally accepted accounting principles.
管理会计不受公认会计準则的约束。
as contrasted with financial accounting, a managerial accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis.
区别于财务会计的是管理会计信息系统提供历史数据和不同系统指定的预计信息。
but being one of two branches of contemporary accounting, managerial accounting has been divorced from financial accounting. each of them must depend on its own system of processing information.
然而,现代会计的两大分支财务会计与管理会计,在实践中出现相脱节的情况,二者要实际运行都必须依赖各自不同的信息加工系统。
aimed at the defect in financial accounting system, this paper adopted the questionnaire to investigate investors「 demand for managerial accounting information.
本文针对财务会计的「天生不足」,采用问卷调查的研究方法,对投资者的管理会计信息需求进行了专项研究。
for these, the thesis analyses the divergence between managerial accounting and financial account and irons out the divergence with leading 「enterprise economic value added 」(eeva) in.
为此,本文深入的分析了管理会计与财务会计的分歧,并引入「企业经济增加值」,统一了二者在理论上的分歧。
we believe it is important to begin to bring this perspective into the domain of managerial accounting .
我们相信将这个战略视角应用到管理会计中是十分重要的。
by contrast, managerial accounting focuses much more on the parts, or segments, of a company.
作为比较,管理会计报告分析更多是聚焦在那些公司的某一部分或者公司的分支部分上。
financial % accounting and managerial accounting are two major specialized fields in accounting.
罝财务会计和管理会计是会计的两个主要的专门领域。
in the enterprise accounting practice of japan, the application of modern managerial accounting is very popular, while the standard costing system of traditional managerial accounting is also popular.
在日本国的企业会计实践中,现代管理会计的应用相当普遍,但传统管理会计中的标準成本制度时至今日依然相当活跃。
the defects in the du pont system of financial analysis include: the managerial accounting data haven」t been made adequate use of;
杜邦财务分析体系的不足之处包括:没有充分利用管理会计数据;
targeted on how to make a reasonable managerial accounting index system for the specific industry, this article gives some clues and tips by analyzing the design cogitate, design…
本文就如何合理制订并运行企业的管理会计指标体系从设计思想、设计实施(以标準成本系统为例)和设计反馈三方面进行了分析。
strategic managerial accounting information system (smais) is constructed by enterprises value chain and value activities.
价值链的价值活动与企业战略管理密切相关。
the development decision for human resource belongs to a branch of accounting for human resources-a category of managerial accounting for human resource.
人力资源开发决策属于人力资源会计的一个分支——人力资源管理会计的范畴。
it is also important to be able to extract information from the managerial accounting system for decision-making.
另外,能够为决策选取来自管理会计系统的数据也是很重要的。
thirdly, it emphasizes not only cost methods of managerial accounting but also other methods including value chain analysis and abc etc.
其三,以价值链分析法、成本动因分析法、作业成本法等来充实营销成本管理工具。
managerial accounting is not bound by generally accepted accounting principles.
管理会计在一般公认会计原理中没有边界的。
in addition, managerial accounting places considerable weight on non-monetary data.
另外,管理会计将相当多的比重放于非货币数据上。
since planning is such an important part of the manager's job, managerial accounting has strong future orientation.
自从计划成为一个管理者工作的重要组成部分,管理会计有强大的方向指导作用。
since precision is costly in terms of both time and resources, managerial accounting places less emphasis on precision than does financial accounting.
既然从时间和资源方面来看,追求数据的精密度是非常昂贵的,与财务会计处理相比,管理会计将较少的重点放于精密度的追求上。
financial accounting and managerial accounting are two major specialized fields in accounting.
财务会计和管理会计是会计的两个主要的专门领域。
this article has surveyed how to promote application of managerial accounting theory at vocational schools.
本文对如何在职业学校运用管理会计的方法作了一些探讨。