成本管理会计

现代成本管理会计研究；

Presentation spot on modern cost management accounting application research ;

商业银行推行成本管理会计的思考

Thoughts on Cost Management Accounting By Commercial Banks

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

新中国成本管理会计的发展&回顾与展望

The development of cost and management accounting in new China : retrospect and prospect

既丰富了成本管理会计的外延，也有助于金融学知识的拓展与实践深化。

It enriches the extension of cost and managerial accounting , as well as aiding the expending and deepness of financial practice .

很多成本管理会计分析工具都是基于这一假设，并在企业的经营管理中广泛使用。

A lot of cost and management accounting tools are based on this assumption , and widely used in the enterprise operation and management .

有关国外人力资本理论问题综述&兼谈人力资本成本管理会计

There is a close relationship between human capital and cost management accounting of human capital . Summery on the Problem of Foreign Human Capital Theory

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 .

人力资本与人力资本成本管理会计息息相关。城市土地市场的发育程度和发展状况与政府行为息息相关。

There is a close relationship between human capital and cost management accounting of human capital . The growth degree and condition of the urban land market has close relations with the government behavior .

成本管理会计的发展取决于经济的发展水平、组织内和组织间权力的配置情况、技术发展、消费者需求变化与管理方法的变革。

Finally , development of cost management lies on several factors : the development level of economy , the change of customer ' demand and management method , the inter-organizational and inner-organizational assignment of power assignments and technology development .

我国商业银行对成本管理会计不够重视，信息系统基础薄弱，成本资料欠缺，高素质的成本管理会计人才稀缺，内部资金的转移价格难以确定，业绩评价体系的合理性与有效性难以平衡。

Our commercial banks are impaired by inadequate attention to cost management accounting , weak information system base , lack of cost data , shortage of high-caliber cost management accountants and difficulty in pricing internal capital transfer and achieving a balance between appropriateness and effectiveness of performance assessment .

作业会计&成本与管理会计的发展趋势

Operation Accounting & The Development Tendency of Cost and Management Accounting

机务维修成本管理对会计职能转型的要求

Requirements for Accounting Functional Transition Posed by Engineering Cost Management

价值链成本管理下会计内容的分析

Analysis of Accounting Content Under Value Link Cost Management

浅谈项目成本管理论会计监管的效率

Study on Efficiency of Accounting Management

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。

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 .

成本控制属于管理会计的范畴，广义的成本控制则强调对企业生产经营的各个方面各个环节以及各个阶段的所有成本的控制，包括了一切降低成本的努力，是成本管理的同义词。

Cost control belong to the scope of management accounting , and broad cost-control means the control of production and operating costs of all aspects and at all stages . It includes all the efforts to reduce costs and is synonymous with cost management .

基于成本为核心的管理会计学科体系的构建与完善

The Constuction and Perfection of Management Accounting Based on Cost

财务管理和成本管理都属于管理会计的范畴。

The financial control and the cost management belong to management accounting 's category .

成本管理主体应由单一会计人员向全员成本管理扩展；

The cost management subject should expand from the individual accountants to the staff cost management ;

介绍了车间核算的具体情况，并把目标成本管理法、责任会计控制法与车间核算相结合，提高了降低企业成本的途径。

The workshop accounting concrete conditions is introduced and puts forward the ways for reducing enterprise costs combined with target costs management method , responsibility accounting control method and workshop accounting .

工业企业的成本控制一直是管理会计研究的重要课题，而商业银行的成本控制作为最近理论上的新热点已越来越受银行界的关注。

Industrial enterprise cost control has been an important topic of management accountancy study , while commercial banking cost control is paid more and more attention by the banking as a new important theory .

对此，学术界进行了大量的研究，提出了众多理论与方法，然而，由于未能找到直接的成本动因，环境管理会计及环境成本核算仍不能为企业环境经营提供有效的信息支持。

A lot of researches have been made and a number of theories and methods have been advanced in this regard . However , environmental management accounting and environmental cost accounting can not provide effective information for business environment management because of the failure to find direct cost drivers .

经营者报酬确定的依据有：经营者的人力资本成本；人力资本与人力资本成本管理会计息息相关。

The references that make sure of managers ' recompense are : the human capital cost ofmanagers ;

企业成本核算效果和成本管理水平作为影响会计信息质量的关键因素，一定程度上决定着出口企业应对反倾销的成败。

The success or failure of export enterprises ' countering antidumping depends on its institutional mechanism for rapid response and support of accounting information , but the quality of accounting information is determined by the impact of cost accounting and the cost management level .

于是，作为作业成本法延伸与补充的新一代成本管理方法资源消耗会计应运而生。

So , as an extension of ABC , a new cost management method , RCA came into being .

国内学者对成本粘性进行了大量的研究，但是关于成本粘性对成本管理会计分析工具的影响的研究甚少。

Currently , domestic scholars have done some research about cost stickiness , but researches on the influence of cost stickiness on cost and management accounting tools is little .