成本会计理论

首先系统论述了构建环境成本会计理论的四个理论基础，可持续发展理论、受托责任论、环境价值论和外部性理论。

It firstly discusses the four basic ones including sustainable development theory , accountability theory , environmental value theory and externality theory .

本文将成本会计理论中作业成本法和质量成本管理理论相结合，试图使用作业成本法来核算企业的质量成本。

This paper combined ABC method in cost accounting theory and quality cost management theory , trying to use ABC method to account the cost of quality of the enterprise .

财务管理、成本会计理论通常认为其原因在于项目净收益的再投资收益率假设不同。

Financial management and cost accounting theories normally attribute the differences to the different assumptions of ROA ratio in cases when the net profit generated from a certain project is reinvested .

论述了加强成本会计理论研究的重要性，从5个方面探讨了提高和完善成本会计职能的措施。

This paper discusses on the importance of strengthening the cost accounting theory study , and probes into the measures for improving and perfecting the cost accounting functions from five aspects .

本文的主要研究目标是，按照人力资源成本会计理论对北京市属高校教职员工支出进行成本分类、成本核算、成本信息披露的会计系统研究。

The main objective of this paper is that , according to the cost accounting theory of human resources , research the expenses of university staff in Beijing in the accounting system including cost classification , cost measuring and cost disclosure .

企业环境成本管理会计理论框架构建

The Construction of the Theoretical Frame of Enterprise Environmental Cost and Management Accounting

人力资源成本会计的理论综述。

He theoretical overview of human resource cost accounting .

相应地，原来为传统采购与制造乃至企业决策服务的成本管理会计理论与方法，也将发生相应变革。

Accordingly , the accounting theory and method of the cost management , which formerly serviced for the traditional purchase and production and even for the decision-making of the enterprises , will be transformed .

第3章为应对反倾销成本会计研究的理论基础。

I present the theoretical basis for responding to anti-dumping cost accounting .

资本成本会计对代理理论的冲击

The Assault of Capital Cost Accounting to Commission Theory

作业基础成本制度对传统会计理论的影响及应用探讨

Work Foundation Cost System to Traditional Accountant Theory Influence and Application Discussion

本文所要论述的就是作业成本会计这一先进理论在我国企业现有环境下的应用问题。

This Paper takes its attention to the use of the advanced Activity-Based Costing in our country .

一方面，从环境会计角度，就企业环境成本会计研究的基础理论、企业环境成本会计的核算、信息披露等问题进行了探讨。

On one hand , from the sight of environment accounting , this article carries on the discussion on environmental basic theory of an enterprise , confirming and calculating , disclosure of information .

接着本文阐释了作业成本会计的概念体系，主要包括基本概念和作业成本的计算过程，这为作业成本会计理论打下了必要的认识基础。

Chapter two explains the concept system of ABC accounting and calculating process , which paves the way to understand the theory of ABC .