Management through economy accounting, strict respon-sibilities, and perfect encouraging system are recommended to reduce energy consumption from the source and improve efficiency. 提出了建立经济核算的管理模式,强化经济责任,完善激励机制,从源头上节能降耗,提高劳动效率。
Improving the Level of Financial Management in Colleges and Universities Through Accounting Information 实现会计信息化提高高校财务管理水平
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies. 盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。
This paper discusses on the main contents of archives management of intellectual property rights in enterprise through eight links of the collecting, arranging, safe-keeping, identifying, retrieving, providing for utilization, cataloging and studying, accounting and recording of the archives. 围绕档案工作的收集、整理、保管、鉴定、检索、提供利用、编研、统计登记等8个工作环节论述了企业知识产权档案管理工作的主要内容。
Value-added accounting and management tries to get a better inner administration and enterprise's maximum value through accounting, managing enterprise's value-added. 价值增值会计与管理是通过对企业的价值增值进行计量、核算与管理,以达到企业为追求最大价值、增值和最大经济效益服务的目的。
Earnings management has association with corporate governance through selection of accounting policy and the latter has an important influence on the former. The influence behaves in not only the interior governance and the exterior governance. 盈余管理通过会计政策的选择与公司治理结构产生关系,公司治理结构对盈余管理模式具有重要影响,这种影响体现在内部治理和外部治理两个方面。
Surplus-oriented management refers to the process that the managers of enterprises seek for the profitable financial result through accounting policies. 盈余管理是指企业管理者通过选择会计政策寻求对自己有利的财务结果。
The essence of quality cost management is to increase the economic benefits through making a research on conformity quality of product by combining quality with economy and combining quality cost accounting with increasing product quality. 质量成本管理的本质是从质量经济相结合上来全面研究产品的符合性质量,把质量成本核算与提高产品质量结合起来,采取相应的措施加以解决,达到提高经济效益的目的。
This article tries to discuss how to establish the accounting personnel management system suitable to our socialism market economy at the present stage through the analysis of the existing accounting sturcture of our country. 本文试图通过对我国现存体制的分析,探讨如何建立适应我国现阶段社会主义市场经济的会计人员管理体制。
This paper studies the impacts on social and internal organizational environment to the management accounting application in Chinese enterprises. Under the framework of contingency theory of management accounting and through a historical analysis, it concludes the major contingent factors impact management accounting application in China. 本文依据系统理论、管理会计权变理论的框架,采用历史分析的方法,研究社会环境和组织内部环境对中国企业管理会计应用的影响。
To value the no 1 factor of the management through finance, strengthen the accounting troops construction; 要重视财务管理的第一要素,加强会计队伍建设;
The findings are as follows: ( 1) There exists apparent information noise in the behaviors of huge amount write off and earnings management induced by policy-based factors which are carried through in accounting errors. 结果发现:(1)利用会计差错进行的巨额冲销和政策诱增式盈余管理行为均存在明显的信息噪音;
The companies probably conduct earnings management through the clarification, the realizing time choosing, and accounting methods change. 发现上市公司可能利用收入与费用的分类、收入与费用的确认时间、会计核算方法选择等进行盈余管理。
For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time. 比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理,这种盈余管理行为将同时影响会计所得和应税所得。
Management takes corresponding earnings management behavior, through the influence of accounting earnings to affect the distribution of interests, ultimately to achieve their goals. 管理层采取相应的盈余管理行为,通过影响会计盈余数字来影响企业的利益分配,最终实现自身的目的。
Because logistics cost accounting belongs to the category of management accounting, through the traditional accounting method can not accounting the logistics cost accurately and timely, thus, it needs explore an effective method to account logistics cost. 由于物流成本属于管理会计的范畴,通过传统的会计核算方法不能实现对物流成本的准确和及时核算,因此需要探索一套有效的物流成本核算方法来实现。
Target cost management is proved through value engineering, design review, accounting methods to make up for the traditional cost control method control means. 目标成本管理经证实通过价值工程、设计审查、会计方法等方式弥补传统成本控制方法的控制手段。
Concerned only with the traditional management of material resources can no longer accurately reflect the real situation of enterprises, through the measurement of human resources and accounting then for scientific management of human resources management has become the core of many enterprises. 传统的只关心物质资源的管理方式已经无法准确的体现企业的真实情况,通过对人力资源的计量和核算进而进行科学的人力资源管理成为众多企业的管理核心。