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成本性态的英文

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"成本性态"怎么读用"成本性态"造句

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  • cost behavior

例句与用法

  • The influence on the traditional cost behaciov analysis by operation - costingmethod
    作业成本法对传统成本性态分析的影响
  • A two dimensional cost concept ( " cost distribution concept " and " process analysis concept " ) , cost habitudal view and customer value concept are successively introduced
    接着阐述了作业成本法的二维成本观“成本分配观”和“过程分析观”以及成本性态观和顾客价值观。
  • The defects in the du pont system of financial analysis include : the managerial accounting data have n ' t been made adequate use of ; the cost information reflected from cost behavior has n ' t been demonstrated ; the data of the statement of cash flows have n ' t been used ; the enterprises " operating risk and financial risk have n ' t been reflected ; the enterprises " contribution to society has n ' t been reflected
    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;没有揭示按成本性态反映的成本信息;没有利用现金流量表中的数据;没有反映企业的经营风险及财务风险;没有反映企业对社会的贡献。
  • Cost habitudal view classifies cost into short - term dynamic cost , long - term dynamic cost and fixed cost . customer value concept means that abc system should concurrently supply information of what customers have gained and consumed and ensure that customers can obtain as much profit as possible by reducing customer cost and increasing customer profit
    成本性态观将成本划分为短期变动成本、长期变动成本和固定成本三类;顾客价值观意味着abc系统要同时提供顾客所得和顾客所费的有关信息,通过降低顾客成本、提高顾客收益,使得顾客获得更多实在的利益。
  • The theory of white box is a prerequisite for cost utility control under the fms condition , but it will lose its operational bases without the principles of cost utility analysis and the determination of utility differences . toc provide the new cost theory with a new melt point of cost control and its environments . without toc , the differences of cost utility will be meaningless
    随着新的成本控制环境的形成,以成本性态研究为基础的白箱论应运而生,这是进行现代成本效用控制的必要条件,但白箱论如果没有成本效用分析原理关于成本效用差异的科学界定,就会失去其必要的操作性基础,这也正是白箱论尚没有发挥其应有效果的主要原因。
  • On the basic of brief introduction of some concerning concept and theory of cash flow , this article first by using methods of contrast analysis and combining qualitative analysis and quantitative analysis to put forward the idea that the management staff should use the model of total cash flow analysis as a tool to effectively analyze cash flow , then with borrowing the idea of cost quality classify in managing accounting theory to bring forward a dynamic model for forecast of future cash flow . meanwhile it tables several proposals and measure on how to improve managing concept and system of operating cash flow control
    本文在对现金流量的有关概念、理论进行阐述的基础上,首先运用对比分析的方法,定性分析与定量分析相结合,提出企业经管人员应以现金流量综合分析模型为工具,有效分析企业的现金流量;之后借用管理会计中成本性态分类的思想,并结合现金流量表中对现金流量的分类要求,同时考虑到与企业拟定的现金最佳持有量密切联系,提出建立一个预测未来现金流量的动态模型;最后,结合企业实例,对于如何完善企业现金流量控制的思路和方法提出若干建议措施。
  • Secondly , the paper brings out problems which are need to be solved as emphases by analyzing objectively the plant ' s cost control actuality , the existing problems and its reasons . the analysis indicates that because of high dependence on planned economy , exterior factors seriously restricting the reasonable price of fuel , the electrovalence being made by exterior , the deficiency of its interior mechanism and the big random of cost control , the enthusiasm that the plant manages and controls cost independently is badly hurt . thirdly , aiming at these leading problems , applying the present cost control theory and the main cost control methods of electricity enterprises both home and abroad , the paper designs and evaluates its cost control project at these aspects of productive technology , management , logistic control , financial management and the manpower cost , and lodges corresponding cost control project of every tache
    论文首先对当今国内外成本控制理论研究现状和应用现状进行了分析,包括成本性态分析、成本控制内容分析及成本控制程序与方法的分析,为论文研究打好了理论基础;其次客观全面地分析了永昌电厂成本控制的现状和存在问题及其产生原因,其中包括计划经济色彩浓厚、外部因素严重制约燃料成本的合理配比、电价确定权在外,它严重挫伤企业成本管理与控制的自主积极性,也包括企业内部机制不全、成本控制的随意性大等问题,这为本论文提出了需要重点解决的问题;然后针对永昌电厂在成本控制方面存在的主要问题,应用当今国内外成本控制的主要理论和发电企业成本控制主要方法,从生产技术、生产管理、物流控制、资金管理及人工成本等方面对永昌电厂成本控制方案进行了相对全面的设计和评价,提出相关环节的成本控制方案。
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