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浅谈短期经营决策中管理会计的运用 被引量:2
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作者 王晨旭 《知识经济》 2016年第23期73-74,共2页
短期经营决策的目的是不影响企业未来的经济效益的的情况下,实现本期经营效益的最大化。管理会计的功能是为了提高企业经济效益,运用一系列数据分析规划等方法为企业决策者提供服务。企业组织的建立是为了利益为目的,管理会计的一系列... 短期经营决策的目的是不影响企业未来的经济效益的的情况下,实现本期经营效益的最大化。管理会计的功能是为了提高企业经济效益,运用一系列数据分析规划等方法为企业决策者提供服务。企业组织的建立是为了利益为目的,管理会计的一系列方法能为企业短期决策得决策者提供参考数据,合理的制定短期经营决策,它能使企业降低成本提高收益。本文将着重讨论短期经营决策中管理会计的运用重要性,以及我们如何科学合理地在短期经营中进行决策。 展开更多
关键词 短期经营决 经济效益 管理会计
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如何在新时期理解和弘扬会计工作“三铁”精神
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作者 朱继红 《时代金融》 2015年第26期182-,共1页
会计是以货币为主要计量单位,以凭证为主要记账依据,对单位的资金流动进行全面、真实、连续、系统的核算和监督,向管理层及其他层面提供会计信息、参与经营管理,是一种提高经济效益的经营活动。它产生于经济管理的需要,历经千年的演变,... 会计是以货币为主要计量单位,以凭证为主要记账依据,对单位的资金流动进行全面、真实、连续、系统的核算和监督,向管理层及其他层面提供会计信息、参与经营管理,是一种提高经济效益的经营活动。它产生于经济管理的需要,历经千年的演变,深度、广度及精度逐渐提高,逐步演变成为现在的财务会计、管理会计和成本会计三大方面,不管是微观上,还是宏观上,都离不开会计的始终参与。在新时期弘扬会计的"铁账本、铁规章、铁算盘"即"三铁"精神, 展开更多
关键词 资金流动 主要计量单位 经营管理 结算服务 经济管理 风险隐患 协同能力 资金流转 质量效率 经营决
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瞄准市场狠抓质量成效显著
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作者 周浩荣 《上海管理科学》 1990年第5期46-47,共2页
关键词 企业经济 经营决
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Capping stack:An industry in the making 被引量:2
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作者 Jack Chen Li Xunke +1 位作者 Xie Wenhui Kang Yongtian 《Engineering Sciences》 EI 2013年第4期17-23,共7页
This paper gives an overview of recent development of the marine well containment system (MWCS) after BP Macondo subsea well blowout occurred on April 20,2010 in the Gulf of Mexico. Capping stack,a hard-ware utilized ... This paper gives an overview of recent development of the marine well containment system (MWCS) after BP Macondo subsea well blowout occurred on April 20,2010 in the Gulf of Mexico. Capping stack,a hard-ware utilized to contain blowout well at or near the wellhead is the center piece of MWCS. Accessibility to the dedicated capping stacks is gradually becoming a pre-requirement to obtain the permit for offshore drilling/workover, and the industry for manufacturing,maintenance,transportation and operation of the capping stack is in the making. 展开更多
关键词 marine well containment system capping stack offshore drilling/workover BLOWOUT
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Study on Ecological Strategy of Enterprises' Competition 被引量:1
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作者 Xu Fang Li Jianhua +1 位作者 Ly Hong Zhang He 《Ecological Economy》 2005年第3期36-39,共4页
The ecolotogical research of enterprises' competition is the front line of current research of enterprises ' competition strategy : This text applies the competition principle of living creature in ecology to resea... The ecolotogical research of enterprises' competition is the front line of current research of enterprises ' competition strategy : This text applies the competition principle of living creature in ecology to research enterprises' competition problems .explains the ecological characterisiics of enterprises' competition, such as non-symmetry, crowded effect, density effect. competition-rejective effect, suitable resources niche and red queen effect etc., deduces the ecological model of enterprise' competition, and further analyzes enterprises' competition strategy; strategy R and strategy K. on the basis of enterprises' practices, Therefore enterprises' competition ecosystem theories have further been deepened and enriched. 展开更多
关键词 non-symmetry crowded effect competition-rejective effect NICHE ecosystem model ecological strategy
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Business Choice of Enterprises’Diversification
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作者 QinZheng ZouJianjun ChenShou 《Ecological Economy》 2005年第1期106-109,共4页
The strategy of diversification has become an important approach to enterprise development. A success- ful diversification strategy depends mainly on the correct business choice.Before choosing a new business,we must ... The strategy of diversification has become an important approach to enterprise development. A success- ful diversification strategy depends mainly on the correct business choice.Before choosing a new business,we must identify the core competencies of the enterprise and research the attraction and critical success factors of the target business.Then we should make sure whether the core competencies match the critical success factors or not. The new business should be useful for cultivating sustainable competitive advantage. 展开更多
关键词 diversification strategy business choosing core competences
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Research on the Development and Optimization of Financial Management and Benefit Distribution Pattern from the Perspective of Multi-Dimensional Cooperation Enterprise
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作者 Wei Wang 《International Journal of Technology Management》 2015年第11期37-39,共3页
In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is... In this paper, we conduct analysis on the development and optimization of financial management and the benefit distribution pattern from perspective of multi-dimensional cooperation enterprise. Financial management is the whole process of capital operation of the modern enterprise decision-making, planning and control of the management activities. Financial management is an important part of enterprise management, enterprise' s sustainable development requires the financial management in the central position in the management of the enterprise, according to the present our country enterprise financial management of a series of problems, in this paper, starting from the connotation of the enterprise financial management, we analyses the center of the enterprise financial management status and further puts forward some countermeasures to solve from the perspectives of the multi-dimensional cooperation which obtains the satisfactory performance. 展开更多
关键词 Financial Management Benefit Distribution Multi-Dimensional Cooperation Enterprise.
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The application of option pricing theory to the evaluation of mining investment
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作者 张能福 蔡嗣经 +1 位作者 刘朝马 唐瑞 《Journal of Coal Science & Engineering(China)》 2003年第2期118-123,共6页
A rational evaluation on an investment project forms the basis of a right investment decision making. The discounted cash flow (DCF for short) method is usually used as a traditional evaluation method for a project in... A rational evaluation on an investment project forms the basis of a right investment decision making. The discounted cash flow (DCF for short) method is usually used as a traditional evaluation method for a project investment. However, as the mining investment is influenced by many uncertainties, DCF method cannot take into account these uncertainties and often underestimates the value of an investment project. Based on the option pricing theory of the modern financial assets, the characteristics of a real project investment are discussed, and the management option of mine managers and its pricing method are described. 展开更多
关键词 mining projects INVESTMENT option pricing theory management option
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Organisational Hierarchies and Decision Making Process of Chinese Multinational Enterprises in Vietnam
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作者 Yi REN 《Chinese Geographical Science》 SCIE CSCD 2010年第1期43-50,共8页
This paper examines the organisational hierarchies and decision making processes of two Chinese multinational enterprises operating in Vietnam—hina Luoyang Floating Glass Corp. (CLFG) and China TCL Holdings Co. Lt... This paper examines the organisational hierarchies and decision making processes of two Chinese multinational enterprises operating in Vietnam—hina Luoyang Floating Glass Corp. (CLFG) and China TCL Holdings Co. Ltd. (TCL). For this study, research data were obtained from in-depth interviews of more than 20 government officials in E R. China and Vietnam, and managers and staff of those two enterprises. Results indicate that the organisational structures of the two enterprises are still vertical but complex, although moderate changes made to them post the nationwide economic reform of China. Consequently, decision making process follows a "top-down" model, sometimes, with insufficient grassroots information. Findings are discussed in the light of political, social and cultural milieu, and implications are drawn for the management of Chinese multinational enterprises operating in overseas markets. Both CLFG and China TCL are structured on task specialisations. However, departmentalisation in TCL's overseas division in head office is not only based on products, but also on geographical regions of markets. The organisational structure of TCL in Vietnam is less complex than the international division, but it is more centralised. Decision making at TCL combines more traditional Chinese business philosophy with modern western organisational characteristics. TCL has a strong western influence in its management style. However, some traditional characteristics such as "hero" leadership influence and political influence are involved with decision making at TCL. Amongst others, the transitional economy, social culture, poor management system and political sensitivity have been major elements influencing decision making. In the case of CLFG. some decisions have been made before proper information has been gathered and analysed. 展开更多
关键词 emerging markets Chinese multinational enterprises China VIETNAM organisational structure DECISIONMAKING
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Improving Auditors' Going Concern Judgment by Applying Statistical Failure Models as an Analytical Procedure
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作者 Mojtahedzadeh Vida 《Journal of Modern Accounting and Auditing》 2011年第5期443-456,共14页
The main goal of this research is to enhance the auditor's judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected thr... The main goal of this research is to enhance the auditor's judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants (IACPA). The research results reflect that: (1) Auditors do not use statistical techniques for assessing going concern as an analytical procedure; (2) Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; (3) Auditors do not use statistical techniques to assess audit risk in the planning stage; (4) Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the "standard concerning usage of analytical procedures needs more clarification" and "statistical bankruptcy predication models can help auditors in the planning stage". The other goal of this research is to show different auditor's judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models. 展开更多
关键词 going concern opinion audit judgment corporate failure models
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The Curriculum Problem Is the Basis of Model School Construction
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作者 Shaoping HUANG 《International Journal of Technology Management》 2014年第11期79-82,共4页
This thesis makes vocational school demonstration project as a starting point. It is a combination of the last ten years of literature on model school building. From the perspective of the audience, it is combing the ... This thesis makes vocational school demonstration project as a starting point. It is a combination of the last ten years of literature on model school building. From the perspective of the audience, it is combing the characteristics of the project due to the inherent requirements of the decision-making level, which is leading to its subordinate business operating space that has very limited level and then free the needs of the audience. It believes that if it relaxes contemplation perspective, consolidates construction of the curriculum, or it is a prime choice related to project management. 展开更多
关键词 Curriculum Issues Model School Project Coping Strategies
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浅谈ERP沙盘模拟课程对在校大学生的影响和教学建议 被引量:3
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作者 许红 《才智》 2009年第14期131-132,共2页
ERP是Enterprise Resources Planning的缩写,中文即"企业资源计划"。ERP从欧美经济发达国家发展而来,是企业信息化的大型应用系统,也是一个日趋成熟的管理工具。而ERP沙盘模拟课程是把ERP理念融合入实践,使受训者在该课程中... ERP是Enterprise Resources Planning的缩写,中文即"企业资源计划"。ERP从欧美经济发达国家发展而来,是企业信息化的大型应用系统,也是一个日趋成熟的管理工具。而ERP沙盘模拟课程是把ERP理念融合入实践,使受训者在该课程中获得类似真刀真枪的操演。 展开更多
关键词 沙盘模拟 大型应用系统 教学建议 欧美经济 受训者 运用资金 控制风险 筹资管理 所有者权益 经营决
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温州家族企业,路在何方? 99家温州民营企业调查 被引量:2
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作者 张苗荧 《温州瞭望》 2008年第Z1期90-92,共3页
温州家族制企业是植根于传统"家文化"土壤上的具有极强适应性与延伸性的企业制度安排。日前,笔者作为一项浙江社科规划项目主持人,组织人员调查了99家温州企业,调查数据显示,家族企业仍然是温州经济组织主要形式。99家被调查... 温州家族制企业是植根于传统"家文化"土壤上的具有极强适应性与延伸性的企业制度安排。日前,笔者作为一项浙江社科规划项目主持人,组织人员调查了99家温州企业,调查数据显示,家族企业仍然是温州经济组织主要形式。99家被调查的温州企业中,制造为主的占75.8%,服务为主的占11.1%,商业为主的占9.1%,其他占4. 展开更多
关键词 家族企业 温州民营企业 温州经济 企业制度安排 家族制企业 社科规划项目 数据显示 合约执行 经营决
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构建实效型企业文化 促进企业可持续发展
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《松州学刊》 2007年第2期14-16,共3页
企业文化是企业经营者倡导的、广大员工认同并共有的行为方式、共同遵循的信仰和价值观。好的实效型的企业文化对企业员工具有导向、凝聚、协调、规范、激励的作用,从而达到提高经营业绩的目的。多年来,元宝山发电有限责任公司自觉进行... 企业文化是企业经营者倡导的、广大员工认同并共有的行为方式、共同遵循的信仰和价值观。好的实效型的企业文化对企业员工具有导向、凝聚、协调、规范、激励的作用,从而达到提高经营业绩的目的。多年来,元宝山发电有限责任公司自觉进行企业文化建设历经求新塑形的全面塑造、求实保稳的变革整合、求序创效的优化再造三个阶段,目前形成了以"按程序办事,靠制度管人" 展开更多
关键词 企业文化 电力市场竞争 东北电网 国电公司 主辅分离 生产竞赛 个人贡献 文化活动 工会组织 经营决
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建筑企业职业经理人的素养与能力
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《中国建材资讯》 2007年第4期60-61,共2页
职业经理人的职业是职务要求从事这一职业的人应具有很高的素质,很高的精神境界和很强的职业能力。美国企业管理协会曾调查了4000多名职业经理人。
关键词 职业经理人 建筑企业 企业管理协会 策方案 企业发展目标 人才成长 精干高效 人力资源管理 经营决
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私营企业档案管理工作的思考
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作者 杨笑梅 赵杨 《才智》 2011年第14期346-346,共1页
随着经济工作的深入发展,近年来,民营企业日渐增多,私营企业经济在党和国家的支持下得到了长足的发展,已经成为市场经济的主体。
关键词 企业档案 建档工作 档案管理模式 企业经济 档案资料 档案宣传 档案业务 档案收集 文件材料 经营决
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“九进”车间班组 夯实企业发展基础
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作者 王正荣 《工会信息》 2014年第15期35-36,共2页
近两年,山东省临沭县总工会抓了一件既维护职工利益、又利企业发展的事,那就是在非公企业开展"九进"车间班组活动。何谓"九进"车间班组?主要做法如何?一是基层工会进车间下班组。目前,临沭县规模以上非公企业建立... 近两年,山东省临沭县总工会抓了一件既维护职工利益、又利企业发展的事,那就是在非公企业开展"九进"车间班组活动。何谓"九进"车间班组?主要做法如何?一是基层工会进车间下班组。目前,临沭县规模以上非公企业建立了车间基层工会组织领导机构208个,班组工会小组4171个,形成了基层工会组织网络体系,工会有了最基层的"抓手"。一般情况下,班组长兼任工会小组长,享有一定津贴,既是班组生产的领头羊、又是职工生活的服务员,被职工当作最亲近的" 展开更多
关键词 基层工会组织 工会小组 职工生活 山东省临沭县 临沭 合理化建议 亲情教育 班组建设 安康杯 经营决
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