查询词典 cost accounting

Methods of measuring the input components, their prices and output elements are given. We put forward some new methods in measuring components, including composite depreciation rate, equality working hours, and proxy of input resources. Using the mature methods of efficiency measurement and decomposition available, we make a detailed investigation into 4 listing companies of oil industry with a span of 12 periods. Basic conclusions we draw include: labor inputs affects oil field output mostly in China; China oil fields operates in a low technical efficiency level average of 0.61; Increasing difficulties with expanding output has the greatest influence on cost; Cost efficiency of China oil fields averages at 1.47; Total factor productivity of China oil fields averages at 10%, accounting for 79% of the total output growth rate of 12.6%; Frontier technology progress contributes the most to TFP of China oil fields with 17 percentage points.

本文沿用了已有文献中关于效率计量与分解的成熟方法，对我国三家油田上市公司与一家上市石油公司12个时期的技术效率与成本效率进行了详细的计量、分解与分析，得到的基本结论有：劳动力投入是影响我国油田上市公司产出的最重要的影响因素；油田的平均技术效率仅为0.61；产出项是影响成本的显著因素，这说明随着产出增加而出现的开采难度增加是导致开采成本增加的重要因素；油田的平均成本效率为1.47；全要素生产率的增长平均在10％左右，占到了产出平均增长率12.6％的79％，表明我国油田的生产率的提高主要是依靠全要素生产率的提高而实现的，只有21％左右的产出增长是依靠要素投入而实现的；前沿技术进步是油田全要素生产率增长的主要源泉，在2001～2004年期间，前沿技术进步对油田生产率的贡献高达17个百分点。

Study of managerial accounting concepts; costs classification; cost-volume-profit analysis; cost ration; standard costs and variance analysis; budgeting; costs analysis for decision making and operation evaluation.

本课程主要研究管理会计的概念，成本分类、费用及利润分析、费用定量、标准成本与方差分析、预算成本与成本统计。

This article through develops to our country cost management accountant reviews and forecasts, carefully examines the cost management accounting study focal point with historical and the development judgment the evolution, with the aim of discovering to its futurology and the practice utilization beneficial enlightenment.

本文通过对我国成本管理会计发展回顾与展望，用历史和发展的眼光审视成本管理会计研究焦点的演变，以便从中找出对其未来研究和实务运用有益的启示。

Price tells the manufacturer or retailer, if his accounting methods are good enough, how much profit he will make; and it tells the purchaser what the cost will be to him, though cost is not necessarily reckoned purely in terms of immediate cash payment.

价格告诉制造商或零售商，如果他的会计处理方法是不够好，有多少利润，他将和它告诉买主什么费用将是他的，但不一定是成本计算方面的纯粹立即支付现金。

In the last two years, an accounting analysis has been made of physical quantification of environmental pollution, imputed treatment cost and the environmental degradation cost for 42 industries.

在过去的2年中，一份分析账户已经形成，它由42个产业所造成的环境污染，治理费用和环境退化的实质定量而组成。

The effort was launched in March 2004 by SEPA and the National Bureau of Statistics. In the last two years, an accounting analysis has been made of physical quantification of environmental pollution, imputed treatment cost and the environmental degradation cost for 42 industries.

该计算方法由国家环境总局和国家统计局于2004年3月宣布，在过去的两年里，量化的环境污染，附加成本和42个工业行业环境减退成本所构成的会计学核算方法已经出台。

Secondly, he presented a gift and the cost of travel has been very high, accounting for most of his expenses, for which he, as far as possible to reduce the cost, until the credit card overdraft facility to pay off so far.

其次，他赠送礼物和外出旅游的费用一直很高，占他年支出的大部分，为此，他尽可能减少这笔费用，直到信用卡透支额还清为止。

Indirected fixed cost ; cost allocation ; profit maximizing ; management accounting ; optimal decision making

间接固定成本；成本分摊；利润最大化；管理会计；优化决策

Total cost management is a new type of cost management theory, which is based on modern task accounting theory.

全面成本管理是建立在现代作业会计理论基础之上的新型成本管理理论。

Also, the establishment of logistic regression model proves that the choice of stock delivery valuation methods doesn't vary greatly by political affairs and cost of contract, while the establishment of multiple linear regression model bears out that there is a statistics significan ce between accounting evaluation, accounting profession judgment from listed companies' non-circulating assets value depreciation and reflux and the scale of major business income and the relation of high and low ratio of debt to equity. Yet, there is no statistic significance between the relationship of the publication of interest encouraging plan and company establishment date.

在此基础上，本文抽取了实施新会计准则体系之前2005年我国上市公司样本，通过建立有序分组的线性趋势检验模型研究证实，以0.05为显著水平，我国上市公司存货收发频繁程度与发出存货计价方法简化程度之间，并不显著存在一般认为应有的线性关系，排除了发出存货计价方法选择这一混杂因素的影响；进而，通过建立logistic回归模型证实，发出存货计价方法的选择也并不显著受政治和契约成本的影响；通过建立多元线性回归模型证实，上市公司对非流动资产减值的会计职业判断，与其主营业务收入的规模和负债权益比率的高低之间的关系有统计学意义，与是否公布股权激励计划和公司成立时间之间的关系没有统计学意义。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。