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管理会计论文参考文献英文

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管理会计英文参考文献

1]李玉环论市场经济体制下会计运行机构的重构[J]会计研究,2004(2)   [2]孟凡利等管理会计应用:现状、问题与应有的改进[J]会计研究,2005(4)   [3]暨南大学会计系管理会计课题组中国管理会计透视与展望[J]会计研究,2005(11)   [4]何建平管理会计在企业中的运用透视[J]会计研究,2007(6)

【书 名】管理会计在中国【作 者】瑞夫·劳森(RaefLawson)【出版社】经济科学出版社【出版时间】 2010年12月1日 【作 者】胡元木 编【书 名】成本与管理会计研究【出版社】经济科学出版社【出版时间】2010-08-01版一定要采纳哦,高顿财经CMA团队

管理会计参考文献英文

何浚上市公司治理结构的实证分析[J]经济研究,2012,(5):46-[13] 孙永祥,黄祖辉上市公司股权结构与绩效[J]经济研究,2012,(12):23-[14] 周业安金融抑制对中国企业融资能力影响的实证研究[J]经济研究,2010,(2):13-[15] 张红军中国上市公司股权结构与公司绩效的理论与实证分析[J]经济科学,2000,(4):34-[16] 施东晖股权结构、公司治理与绩效表现[J]世界经济,2000,(1):37-[17] 陈晓,江东股权多元化、公司业绩与行业竞争性[J]经济研究,2000,(8):28-[18] 刘国亮,王加胜上市公司股权结构、激励制度及绩效的实证研究[J]经济理论与经济管理,2000,(5):40-

cost much more because of the theoretical concept of Cooper Kaplan in 1987, in an article entitled "Cost Accounting System to distort what Qu product costs, "the article which first proposed the" cost drivers "(cost driving factor cost) theory that, in essence, is a function of or interaction with the various independent factors (variables) to drive So what factors are driving a cost, or what the motive force for the cost? Traditionally, businesses (eg, yield) as the sole cost driver (variables) At least that distribution plays a decisive role in restraining its cost, and other factors (motivation), both According to this thinking fluctuation, the full costs into variable costs and fixed two Based on this understanding, as a fundamental analysis and dependent on the volume of production costs in the budget management flexibility in the specific This can be regarded as an effective cost management However, the volume of business is not the only factor driving According to Cooper Kaplan's "successful action by the theory of" cost drivers can be grouped into five categories : number of factors which installment cause, products cause, motivation processing factories From this point of view, we should on the basis of analysis of the various cost drivers, open up and find new ways to control For example, According to activity-based costing (ABC --Activity Based Costing) Cost Driver analysis of the cost of doing business can be divided grounds driven by short-term changes in business motivation costs (such as direct materials, direct wages, and so on) and the motivation driven by the volume of long-term changes in operating costs (mainly indirect costs) Based on this understanding, management may consider in the cost of doing business through the appropriate scale of operation to effectively control costs, usually more conducive to large-scale small scale units to reduce product If procurement costs are not simply constrained by the volume of procurement, and the frequency of purchased large quantities of lower unit cost of procurement; Marketing costs to be incurred by sales volume are not simply restricted, The installment sales with a large number of domestic unit sales to reduce the burden of marketing In such cases, if the analysis of the motivation (variables) and the costs (variable), the relationship between The specific function of cost model can be further used mathematical methods to determine the optimal size of the Management accounting policy described in the optimal order quantity model is a concrete example of Through further analysis can be found, in addition to the objective factors driving Cost will be artificially driven by subjective factors, that is, cost function can be expressed as : cost = f (objective subjective motivation) It is precisely because people have the greatest motivation, man subjective motivation driving the cost of doing business is also an important For example, workers cost management, quality, collective consciousness and awareness of business ownership, work and responsibility, among workers and between workers and the leadership of interpersonal relationships, the level of subjective factors are affecting the cost of doing and thus may be considered as the driving cost From the point of view of cost control, people's subjective motivation has tremendous Practice shows that the responsibility for cost accounting center, controllable cost, the cost of research and analysis actively work to improve cost management in a practical In short, enterprise cost management, it should establish a motive theory based on more than the cost of management Based on the analysis of the establishment of such a fluctuation in the cost of management and often can be induced to produce new ideas and effective cost management

管理会计论文参考文献英文

随着我国加入WTO,银行业将面临更加激烈的市场竞争。国内商业银行应从多方面做好应战的准备,而加强内部管理是极其重要的一个方面。近几年,一些国有大型商业银行在应用管理会计,建立银行管理会计制度,加强内部管理和战略管理方面做了许多有益的探索,取得了一些成绩。但是,国内商业银行应用管理会计只处于起步阶段,缺乏一个比较完整的方法体系,很多内容还有待研究和改进。本文就管理会计在国内商业银行内部管理领域的应用进行了一些研究,以期待能对实践工作有一定的帮助。 本文从管理会计的概念、银行管理会计特点、银行应用管理会计的现状、主要内容框架着手,介绍了管理会计在商业银行管理中的应用中有关的基础方法,如成本性态分析、本量利分析、边际分析等;然后阐述了商业银行对传统的管理会计两大部分——决策会计、控制与执行会计的应用,这一部分是全文的重点。在商业银行决策会计应用中,本文对盈利能力分析与评价、项目投资分析两方面进行详细阐述,在商业银行控制与执行会计的应用中,对银行存货与成本控制、银行责任会计的实施等方面给予详细阐述,勾勒出未来我国商业银行应用管理会计的主要领域,期望能给国内商业银行管理会计实务提出一些思路。 【英文摘要】 The banking will be confronted with especially fierce market competition with the fact that our country joins WTO The commercial bank should be prepared for a challenge in many aspects, while strengthening the internal management is an extremely important aspect in the A few big state-owned commercial banks have made a lot of beneficial exploration over the past few years, applying management accounting, building bank management accounting system, and reinforcing inside administration and

cost much more because of the theoretical concept of Cooper Kaplan in 1987, in an article entitled "Cost Accounting System to distort what Qu product costs, "the article which first proposed the" cost drivers "(cost driving factor cost) theory that, in essence, is a function of or interaction with the various independent factors (variables) to drive So what factors are driving a cost, or what the motive force for the cost? Traditionally, businesses (eg, yield) as the sole cost driver (variables) At least that distribution plays a decisive role in restraining its cost, and other factors (motivation), both According to this thinking fluctuation, the full costs into variable costs and fixed two Based on this understanding, as a fundamental analysis and dependent on the volume of production costs in the budget management flexibility in the specific This can be regarded as an effective cost management However, the volume of business is not the only factor driving According to Cooper Kaplan's "successful action by the theory of" cost drivers can be grouped into five categories : number of factors which installment cause, products cause, motivation processing factories From this point of view, we should on the basis of analysis of the various cost drivers, open up and find new ways to control For example, According to activity-based costing (ABC --Activity Based Costing) Cost Driver analysis of the cost of doing business can be divided grounds driven by short-term changes in business motivation costs (such as direct materials, direct wages, and so on) and the motivation driven by the volume of long-term changes in operating costs (mainly indirect costs) Based on this understanding, management may consider in the cost of doing business through the appropriate scale of operation to effectively control costs, usually more conducive to large-scale small scale units to reduce product If procurement costs are not simply constrained by the volume of procurement, and the frequency of purchased large quantities of lower unit cost of procurement; Marketing costs to be incurred by sales volume are not simply restricted, The installment sales with a large number of domestic unit sales to reduce the burden of marketing In such cases, if the analysis of the motivation (variables) and the costs (variable), the relationship between The specific function of cost model can be further used mathematical methods to determine the optimal size of the Management accounting policy described in the optimal order quantity model is a concrete example of Through further analysis can be found, in addition to the objective factors driving Cost will be artificially driven by subjective factors, that is, cost function can be expressed as : cost = f (objective subjective motivation) It is precisely because people have the greatest motivation, man subjective motivation driving the cost of doing business is also an important For example, workers cost management, quality, collective consciousness and awareness of business ownership, work and responsibility, among workers and between workers and the leadership of interpersonal relationships, the level of subjective factors are affecting the cost of doing and thus may be considered as the driving cost From the point of view of cost control, people's subjective motivation has tremendous Practice shows that the responsibility for cost accounting center, controllable cost, the cost of research and analysis actively work to improve cost management in a practical In short, enterprise cost management, it should establish a motive theory based on more than the cost of management Based on the analysis of the establishment of such a fluctuation in the cost of management and often can be induced to produce new ideas and effective cost management

管理会计的英文参考文献

同学你好,很高兴为您解答!   [1] 李秀柱  企业管理会计与财务会计的融合[J] 华章 2013(18)[2] 葛家澍,叶凡,冯星,高军  财务会计定义的经济学解读[J] 会计研究 2013(06)[3] 刘英辉  财务会计与管理会计融合的理论与模型构建[J] 中国商贸 2013(05)[4] 秦高翔  企业管理会计与财务会计的融合[J] 中国管理信息化 2013(01)[5] 汤伟  浅谈管理会计在我国企业管理中的应用[J] 市场研究 2012(07)[6] 杨月娟,黄迈  决策有用观与受托责任观问题探讨[J] 企业导报 2012(13)[7] 李玉丰,王爱群  管理会计与财务会计的融合——基于会计价值评价的视角[J] 长春大学学报 2012(05)[8] 曾雪云  会计管理活动论的理论涵义——回顾、重述与展望[J] 上海立信会计学院学报 2011(06)[9] 佟成生,潘飞,吴俊  企业预算管理的功能:决策,抑或控制?[J] 会计研究 2011(05)[10] 王扬  财务会计的本质和特征—基于经济学视角的分析[J] 市场周刊(理论研究) 2011(02)[11] 程艳  新形势下财务会计与管理会计的融合[J] 财会研究 2011(02)[12] 董必荣  企业对外智力资本报告研究[J] 会计研究 2009(11)         希望我的回答能帮助您解决问题,如您满意,请采纳为最佳答案哟。   再次感谢您的提问,更多财会问题欢迎提交给高顿企业知道。[13] 张琼  财务会计与管理会计的融合性研究[J] 会计之友(上旬刊) 2009(10)高顿祝您生活愉快!

管理会计参考文献

1]李玉环论市场经济体制下会计运行机构的重构[J]会计研究,2004(2)   [2]孟凡利等管理会计应用:现状、问题与应有的改进[J]会计研究,2005(4)   [3]暨南大学会计系管理会计课题组中国管理会计透视与展望[J]会计研究,2005(11)   [4]何建平管理会计在企业中的运用透视[J]会计研究,2007(6)

会计学毕业论文参考文献一:  [1]胡敏基于阿米巴经营理念的财务成本管控分析[J]现代商贸工业,2019,40(20):119-  [2]谢建厂大数据视角下财务会计向管理会计转型的策略分析[J]现代商贸工业,2019,40(20):120-  [3]贾晓佳新政府会计制度对高校财务工作的影响探析[J]现代商贸工业,2019,40(20):122-  [4]贾红艳,杨书想营改增后增值税税率调整对建筑业税负影响及应对措施探讨[J]现代商贸工业,2019,40(20):124-  [5]张玉莹我国注册会计师审计责任问题探讨[J]现代商贸工业,2019,40(20):147-  [6]赵霖昊会计事务所行政处罚机制对审计质量影响综述[J]现代商贸工业,2019,40(21):178-  [7]薛晨冉,王帆海信电器股份有限公司收益质量研究[J]现代商贸工业,2019,40(19):7-  [8]谭欣制造业企业竞争战略与成本粘性研究--基于市场化程度的调节作用[J]现代商贸工业,2019,40(19):53-  [9]姚华建论人工智能时代财务会计向管理会计的转型[J]现代商贸工业,2019,40(19):95-  [10]李晓珊大数据时代高校财务管理探析[J]现代商贸工业,2019,40(19):104-  [11]熊巧战略差异、成本粘性与企业研发投入探讨[J]现代商贸工业,2019,40(19):115-  [12]黄淑珍商业银行内部控制失效研究--以浦发银行为例[J]现代商贸工业,2019,40(19):120-  [13]王清君论新《政府会计制度》对公立医院财务管理的影响[J]现代商贸工业,2019,40(19):183-  [14]刘志辉我国建筑企业融资方式探析[J]现代商贸工业,2019,40(21):11-  [15]崔学贤,岳洋研发投入对企业财务绩效的影响研究--以长春长生科技有限责任公司为例[J]现代商贸工业,2019,40(21):107-  [16]邓欣"放管服"背景下高校科研预算管理改革探析[J]现代商贸工业,2019,40(21):119-  [17]陈永霞奶牛生产性生物资产的会计计量探究[J]现代商贸工业,2019,40(21):138-  [18]张倩从长春长生生物疫苗案看企业会计诚信问题[J]现代商贸工业,2019,40(21):159-  [19]闫文婧,颜苏莉股利政策及其影响因素分析--以西昌电力为例[J]现代商贸工业,2019,40(21):161-  [20]曹诗萌注册会计师法律责任问题研究[J]现代商贸工业,2019,40(21):172-  [21]沈炎方 我国乡镇政府内部控制问题与改进研究[D]浙江工商大学,  [22]董浩 不同动因下杠杆收购模式及目标企业绩效[D]浙江工商大学,  [23]唐剑波高校预算支出标准体系构建研究[J]智库时代,2019(25):27+  [24]范卫东论大数据时代财务会计如何向管理会计转型[J]智库时代,2019(25):51+  [25]王丽制造业全面预算管理存在的问题及对策探讨[J]中国集体经济,2019(18):44-  [26]周琼完善事业单位预算编制及管理的相关研究[J]中国集体经济,2019(18):46-  [27]王晓杰行政事业单位内部控制存在的问题与对策探讨[J]中国集体经济,2019(18):52-  [28]张永秀县级基层单位会计成本管理中的激励问题探讨[J]中国集体经济,2019(18):57-  [29]龙媛浅析黄金珠宝加工行业成本管理及控制策略[J]中国集体经济,2019(18):58-  [30]吴杨公路工程企业内部控制问题研究[J]中国集体经济,2019(18):60-  [31]杨洁钢铁企业盈利能力分析--以安阳钢铁股份有限公司为例[J]中国集体经济,2019(18):79-  [32]姜玉华"营改增"后建筑施工单位纳税筹划分析[J]中国集体经济,2019(18):100-  [33]施心怡股权激励对公司绩效影响研究--以哈药股份为例[J]中国集体经济,2019(18):118-  [34]韦望梅行政事业单位会计核算存在的问题及对策[J]中国集体经济,2019(18):141-  [35]刘霞事业单位会计集中核算模式研究[J]中国集体经济,2019(18):146-  [36]韩雪雁关于加强行政事业单位固定资产管理的思考[J]中国集体经济,2019(18):149-  [37]袁小根高速公路施工企业成本费用内部会计控制措施[J]中国集体经济,2019(18):151-  [38]张艳红关于深圳邮政企业资金管理存在的问题及对策浅析[J]中国集体经济,2019(18):152-  [39]杜晨光浅析制药企业资金管理存在的问题及对策[J]中国集体经济,2019(18):154-  [40]徐玉德,俞盛新,徐菲菲国有企业管理会计应用变迁及展望[J]会计之友,2019(12):12-  会计学毕业论文参考文献二:  [41]冷继波,杨舒惠"互联网+"背景下业财融合管理会计框架研究[J]会计之友,2019(12):19-  [42]唐建纲二元结构理念下政府税务会计的嵌入与应用[J]会计之友,2019(12):46-  [43]黄云梅,唐敏,尹佳佳基于模糊层次分析的工业企业经济效益评价[J]重庆工商大学学报(自然科学版),2019,36(03):29-  [44]黄延霞基于主成分分析的电商企业物流成本核算[J/OL]商业经济研究,2019(11):95-97[2019-06-19]  [45]苏宝金,雷光美,赵琦玮,张巍,胡嘉宸,蒋雨政管理会计在企业经营决策中的应用研究[J]科技经济市场,2019(04):34-  [46]马航航管理会计在企业管理中的应用[J]科技经济市场,2019(04):36-  [47]李优电子商务类上市公司财务状况统计分析[J]科技经济市场,2019(04):46-  [48]唐建纲二元结构理念下政府税务会计的嵌入与应用[J/OL]会计之友,2019(12):46-51[2019-06-19]  [49]赵政,张敏公平关切下总承包项目收益分配策略分析[J/OL]会计之友,2019(12):94-99[2019-06-19]  [50]杨士英,王薛新销售模式下的收入确认问题研究[J/OL]会计之友,2019(12):139-143[2019-06-19]  [51]刘红梅制造业小微企业财务问题研究[J]中国市场,2019(16):71-  [52]王刚浅谈火力发电企业环保成本的控制措施[J]中国市场,2019(16):95-  [53]王培加强企业会计诚信建设的问题研究[J]中国市场,2019(16):98-  [54]张淑君公立中学执行政府会计制度的思考[J]中国市场,2019(16):163-  [55]王元元论制造业企业工程项目的预算控制[J]中国市场,2019(17):91-  [56]谭金卉关于行政事业单位部门决算管理的思考[J]中国市场,2019(17):110-  [57]欧阳剑宇电力工程监理预算与成本控制管理[J]中国市场,2019(17):118+  [58]袁彬论医疗行业系统财务精细化管理实现途径[J]中国市场,2019(17):119-  [59]邵芳增值税改革下建筑施工企业纳税筹划探析[J]中国市场,2019(17):138-  [60]范文红提高医院餐饮成本核算的路径探究[J]中国市场,2019(17):142-  [61]王卓事业单位内控财务体系考评的问题探析[J]中国市场,2019(17):144-  [62]王艺斐,王亚璐绩效评价视角下村级财务代理记账问题探析[J]中国市场,2019(17):147-148+  [63]李俊霞事业单位报账会计的财务管理工作核心研究[J]中国市场,2019(17):149-  [64]刘斌新财务会计制度对医院会计核算的影响[J]中国市场,2019(17):155+  [65]方东移动互联网金融支付模式下电商企业财务风险的探讨[J]中国市场,2019(17):185-  [66]唐黎大数据背景下政府部门财务风险控制研究[J]中国市场,2019(17):191-  [67]生华,范若楠,安嘉琪,唐浩越论营改增对建筑业会计核算的影响[J]智库时代,2019(24):33-  [68]孟杰会计制度改革对政府预算审计的影响分析[J]中国市场,2019(18):53+  [69]胡倩倩环境会计研究综述[J]合作经济与科技,2019(12):160-  [70]孙月我国环境会计未来发展及推进措施[J]合作经济与科技,2019(12):162-  [71]畅蓓高校财务报销难成因及对策[J]合作经济与科技,2019(12):190-  [72]彭亚文建筑企业PPP项目财务管理探讨[J]中国市场,2019(18):41-  [73]万会萍中小金融企业财务管理存在的问题及对策[J]中国市场,2019(18):45-  [74]林佳樱汽车租赁公司全面预算管理研究[J]中国市场,2019(18):58-  [75]李保祥浅谈制造业企业资金管理[J]中国市场,2019(18):60-  [76]陈慧新能源企业全面预算管理研究[J]中国市场,2019(18):64-  [77]姜雅利酒店业成本管控问题及对策[J]中国市场,2019(18):66-  [78]赵玉棠中小学预算管理问题研究[J]中国市场,2019(18):108-  [79]金英男浅谈事业单位会计核算存在的问题与对策[J]中国市场,2019(18):145-  [80]王晓婷行政事业单位财务内控制度存在的问题及对策[J]中国市场,2019(18):151-  (学术堂提供更多论文知识)

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