一碗人间烟火
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 driver. driving factor cost) theory that, in essence, is a function of cost. or interaction with the various independent factors (variables) to drive results. 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 aside. According to this thinking fluctuation, the full costs into variable costs and fixed two categories. Based on this understanding, as a fundamental analysis and dependent on the volume of production costs in the budget management flexibility in the specific application. This can be regarded as an effective cost management ideas. However, the volume of business is not the only factor driving costs. 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 cause. 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 costs. 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 cost. If procurement costs are not simply constrained by the volume of procurement, and the frequency of purchase. 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 costs. 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 economy. Management accounting policy described in the optimal order quantity model is a concrete example of this. Through further analysis can be found, in addition to the objective factors driving costs. Cost will be artificially driven by subjective factors, that is, cost function can be expressed as : cost = f (objective motivation. subjective motivation). It is precisely because people have the greatest motivation, man subjective motivation driving the cost of doing business is also an important factor. 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 business. and thus may be considered as the driving cost factors. From the point of view of cost control, people's subjective motivation has tremendous potential. Practice shows that the responsibility for cost accounting center, controllable cost, the cost of research and analysis responsibilities. actively work to improve cost management in a practical sense. In short, enterprise cost management, it should establish a motive theory based on more than the cost of management concepts. 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 initiatives.
CYGUANGZHOU
会计是一门既古老又新兴的管理学科，它源远流长，随着社会经济的发展而发展。我看到的只是会计发展的一个阶段。会计在客观环境的影响下，经历了长期的变化和完善，形成了自身独立的特点。会计从简单的记数开展，发展、演变为今天具有较完善的科学理论和实践规范的现代会计，经历了漫长的历史过程。 Accounting is an traditional while recently developed field of management, dating back to ancient times. With the development of socio-economic. I merely witness segments of accounting development. Under the impacts of constant changes and improvements in an objective world, accounting have evolved throughout history, into a subject with unique features. From the simple accounting entry to a few, development, and today has evolved into a better scientific theory and practice of modern accounting standards, and shared a long historical process. 会计又并立产生财务会计和管理会计，它们都把资金运用作为自己的对象，表明它们是现代会计的两个分支，而不是互不相干的两个独立的信息系统。财务会计着重反映过去的资金运动，管理会计着重预测和规划未来的资金运动 The science of Accounting have evleved into two subjects, namely: Financial Accounting and Management accounting. Both of them regard funds as their object. They are two branches of modern accounting, rather than two separate independent information systems. While Financial Accounting basically foucus on the campaign funds in the past, Management Accounting focused on forecasting and planning for the future. 通过几年来的学习和工作实践，我对做好会计工作有几点体会： 1、政策水平要高2、自律意识要强3、专业技术要精4、工作计划要强5、用脑用笔要勤 Through all the years of study and practical experience, I thoroughly understand what makes it a good job: 1, favourable policy. 2, strict self-discipline. 3, professional and technical specialty. 4, diciplined schedule. 5, willing to keep record and analyse. 通过几年来对会计工作的学习和实践，使我增长了许多专业知识，也懂得了很多做人的道理。在做人和做事上都要实事求是，一丝不苟，时刻不忘自己是名共产党员；在学习和工作上要继续充电，不断提高业务水平，更好地为检察事业服务 Through years of study and practice of accounting, not only have I been qualified with professional knowledge, but also did I aware of some genuine significance in life, that among these, are to be honest, be cautious and always keep in mind that I am a member of CCP. I am sinceresely looking forward to further self-development in secialty as well as in my life, so that I can serve a better job.
吾色真人
1.有些专有名词比如“财务会计”，“管理会计”我用网上搜到的词翻译了，不敢保证专业性，请确认。2.因为英文的思维方式和中文不同，所以这会影响到某些内容的表达，翻译过程中我将某些行文略加改动。虽然不太可能改变了原意中核心的部分，但是谨慎起见，要在做人和做事上都要实事求是，一丝不苟，请复查。会计是一门既古老又新兴的管理学科，它源远流长，随着社会经济的发展而发展。我看到的只是会计发展的一个阶段。会计在客观环境的影响下，经历了长期的变化和完善，形成了自身独立的特点。会计从简单的记数开展，发展、演变为今天具有较完善的科学理论和实践规范的现代会计，经历了漫长的历史过程。Accounting is an traditional while recently developed field of management, dating back to ancient times. With the development of socio-economic. I merely witness segments of accounting development. Under the impacts of constant changes and improvements in an objective world, accounting have evolved throughout history, into a subject with unique features. From the simple accounting entry to a few, development, and today has evolved into a better scientific theory and practice of modern accounting standards, and shared a long historical process. 会计又并立产生财务会计和管理会计，它们都把资金运用作为自己的对象，表明它们是现代会计的两个分支，而不是互不相干的两个独立的信息系统。财务会计着重反映过去的资金运动，管理会计着重预测和规划未来的资金运动 The science of Accounting have evleved into two subjects, namely: Financial Accounting and Management accounting. Both of them regard funds as their object. They are two branches of modern accounting, rather than two separate independent information systems. While Financial Accounting basically foucus on the campaign funds in the past, Management Accounting focused on forecasting and planning for the future.通过几年来的学习和工作实践，我对做好会计工作有几点体会： 1、政策水平要高2、自律意识要强3、专业技术要精4、工作计划要强5、用脑用笔要勤 Through all the years of study and practical experience, I thoroughly understand what makes it a good job: 1, favourable policy. 2, strict self-discipline. 3, professional and technical specialty. 4, diciplined schedule. 5, willing to keep record and analyse.通过几年来对会计工作的学习和实践，使我增长了许多专业知识，也懂得了很多做人的道理。在做人和做事上都要实事求是，一丝不苟，时刻不忘自己是名共产党员；在学习和工作上要继续充电，不断提高业务水平，更好地为检察事业服务 Through years of study and practice of accounting, not only have I been qualified with professional knowledge, but also did I aware of some genuine significance in life, that among these, are to be honest, be cautious and always keep in mind that I am a member of CCP.I am sinceresely looking forward to further self-development in secialty as well as in my life, so that I can serve a better job.
于海丽888
Accounting is one of an ancient and the new management disciplines, it goes back to ancient times, with the development of socio-economic development. I see only a stage in the development of accounting. Accounting in the objective environment under the influence of a long period of change and improve, formed their own independent features. From the simple accounting entry to a few, development, and today has evolved into a better scientific theory and practice of modern accounting standards, and shared a long historical process. Living side by side in a financial accounting and accounting and management accounting, funds they regarded as their own targets, that they are the two branches of modern accounting, rather than two separate independent information systems. Financial accounting to reflect on the past campaign funds, management accounting focused on forecasting and planning for the future movement of funds Through years of study and practice, I have to do a good job accounting Experience: 1, 2 and policy level to high, 3 stronger sense of self-discipline and professional skills to fine 4, 5 stronger work plan, to use a pen with cerebral ground Through years of study and practice of accounting, I grew a lot of professional knowledge, but also how a lot of truth in life. In life and work, must seek truth from facts, meticulous and always keep in mind he is a party member in the study and work must continue to charge, and constantly improve the level of business, so as to better serve the cause of Attorney
优质会计资格证问答知识库
