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试论现代管理会计
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作者 王莹 《农场经济管理》 北大核心 2003年第3期46-47,共2页
关键词 现代管理会计 辅助性 科学性 发展趋势 作业成本法 价值链分析 作用 企业绩效测评指标
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管理会计发展的新趋势
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作者 尚景瑜 《中州审计》 2003年第4期27-27,共1页
关键词 管理会计 发展趋势 成本核算 价值链成本核算 企业绩效测评指标
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Determinants of international joint venture performance measurement: A theoretical framework
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作者 Nguyen Huu Le Larimo Jorma 《Journal of Modern Accounting and Auditing》 2010年第11期11-24,共14页
International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV perform... International joint ventures (IJVs) have increasingly their role in business world and also in research field of international business. There have been a lot of studies related to determinant factors of IJV performance. However, there are very few studies focusing on the measurement of I Jr performance. Especially, researchers have ignored how foreign parent firms really choose their measures in the evaluation of their IJV performance. This research investigates determinant factors of performance measures of 1JVs. Determinant factors of IJV performance measures include motives for establishment, establishment mode, location of IJVs, distribution of ownership in IJVs, cultural background of parent firms, and trust between partners, IJV life stages, parent firms' international experience, and relatedness of the IJVs to their parents. Performance measures are divided into financial measures and non-financial measures. The paper shows how different determinant factors are expected to lead foreign parent firms preferring one kind of measure over the other. 展开更多
关键词 international joint ventures performance measurement non-financial measures financial measures
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