立芯科技 司海涛:高手翻译:管理会计----拒绝机器翻译!!!
来源:百度文库 编辑:杭州交通信息网 时间:2024/04/28 02:12:05
内容:管理会计的意义与作用;组织的本质与成本管理;成本习性及各种成本概念在决策中的运用;传统成本管理系统;作业成本管理系统;管理会计信息在作业和流程决策中的运用;成本信息在定价和产品计划中的运用;资本预算;战略性管理会计和控制系统;管理会计和控制系统中的激励制度;预算管理;责任中心与财务控制。
“Management Accounting” is a subject with main contents of corporate business decision, control and inspiration. The main teaching goals of this subject are: let students understand the concepts of various kinds of costs; know about the internal relations of capacity, cost and profit; master relating analysis method for short-term business decision and long-term investment decision and master various methods for budgets, control and checking with theory basis of behavior sciences for inspiration and control. Therefore, the students could make scientific decisions on corporate short-term operation problems such as optimizing the production, pricing, inventory and equipment etc. as well as on long-term investment problems concerning fixed assets investment etc. Also, they could compile overall budget and set up standard cost system and various responsibility centers. Through mastering this subject, it’s of great significance to improving corporate economic benefit.
Contents:
Meaning and Function of Management Accounting
Organizational Nature and Cost Management(中文似乎不通?)
Cost Characteristics and Application in Decision-Making of Various Cost Concepts
Traditional Cost Management System
Working Cost Management System
Application of Management Accounting Information in Working and Flow Decision-Making
Application of Cost Information in Pricing and Products’ Planning
Capital Budget
Strategic Management Accounting and Control System
Management Accounting and Inspiration System in Control System
Budget Management
Responsibility Center and Financial Control