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Thinking on human resources cost accounting
Summary of human resource accounting was first used by the University of Michigan scientist accounting Hermanson in 1964 <<human resource accounting>> raised, while the accounting profession from the 1980s began to introduce this new concepts and research, its development is still at the exploratory stage, in practice has not been wide...
Post Time:Aug 30,2011 TAG:Cost Accounting
Long-term equity investment accounting and tax treatment
[Abstract] the provisions of accounting standards on business investment and tax business process is different, which also led to long-term equity investment to acquire, hold and transfer the recorded value and there are some differences between the tax base, and directly affects the current tax payable, in accordance with the <"Enterprise Acco...
Post Time:Dec 1,2010 TAG:Cost Accounting
Promotion of private corporate social responsibility measures
Abstract: At present, private enterprises widespread lack of social responsibility, the community requires social responsibility of private enterprises is increasing. Many private entrepreneurs to fulfill their social responsibility to the voice of a malevolent and resistance, social responsibility awareness of the existence of errors. Therefore, ...
Post Time:Nov 3,2010 TAG:Cost Accounting
On the human resources cost accounting System
Abstract: With the continuous development of human resources, human assets to create value as a capital, will inevitably produce in the course of certain costs, namely, human resources costs. Human resource accounting as a new discipline, to human resources study and reflect the human resources in a strategic position in business development. With...
Post Time:Sep 3,2010 TAG:Cost Accounting
Construction enterprise project management and cost control
With the development, construction enterprises increased competition, profit margins are getting smaller and smaller, to enable the development of enterprises in the future, or based on the position, construction companies on project management emphasis. According to the corresponding management of construction cost control, to enable enterprises ...
Post Time:Aug 20,2010 TAG:Cost Accounting
On the emergence and development of cost accounting
Abstract: The emergence and development of cost accounting was reviewed, from the cost accounting function in the current perspective of the enterprise to develop stage-based, cost-accounting functions of the role of general comments made. Keywords: Cost accounting; production; development First, the production cost accounting Cost accountin...
Post Time:Jul 27,2010 TAG:Cost Accounting
Cost of Higher Education
[Abstract] article from the concept of the cost of higher education to the constraints of the existing financial accounting system, the main principles of cost accounting, cost accounting scope, cost accounting procedures for the design, calculation of the cost of education cost accounting are discussed. [Key words] colleges and universities; ed...
Post Time:Apr 13,2010 TAG:Cost Accounting
Thinking refinery costing applications
Of: Wang Meili Sun Yanbo Wei Qiusheng [Abstract] refinery operating cost method of achieving the refinery costing theoretical innovation. This paper discusses the status of refinery costing, activity-based costing analysis of refinery problems in the application, and for the shortcomings of its proposed refinery Application of ABC in the future ...
Post Time:Apr 13,2010 TAG:Cost Accounting
Based on Value Chain Logistics Cost Control
[Abstract] This paper analyzes the current situation of logistics on the basis of cost control, combined with the value chain theory, based on the value chain for logistics cost control put forward some ideas and views. [Key words] logistics cost control; the value chain; logistics value chain decomposition Logistics is the consumer from the p...
Post Time:Apr 13,2010 TAG:Cost Accounting
Life cycle analysis based on the environmental costs are defined and recognized
[Abstract] Based on the life cycle environmental costs and the introduction of the use of life cycle thinking and recognized the environmental costs are defined meaning, analyzed from the perspective of the life cycle environmental costs of the classification and life cycle environmental costs confirmation. [Key words] Life cycle analysis; envir...
Post Time:Apr 13,2010 TAG:Cost Accounting
Application of activity-based costing
[Abstract] the cost of operating cost method can improve the accuracy of cost accounting and cost control effectiveness. In this paper, the first fermentation workshop Z laboratories an example, the application of activity-based costing, and accordingly The application of costing a preliminary assessment of the effects of its proposed cost control...
Post Time:Apr 13,2010 TAG:Cost Accounting
Resource flows and the prospect of the evolution of cost accounting
[Abstract] This paper analyzes the flow of resources to the evolution of cost accounting, basic accounting principles and development trends, points out that China is now in the middle stage of industrialization requires a lot of consumption of resources, resource flow cost accounting applications can help businesses to achieve waste from the sour...
Post Time:Apr 13,2010 TAG:Cost Accounting
Costing in the application of the supermarket
[Abstract] activity-based costing is an important method of management accounting in the United States and Germany, have been widely used and effective insignificant, but in our country, costing only be used in the manufacturing sector, rarely seen in commercial and service industries. In my opinion, from the practical conditions and effect, activ...
Post Time:Apr 12,2010 TAG:Cost Accounting
Strengthening of Hospital Cost Accounting and Management
[Abstract] strengthen the hospital's cost accounting and management related to the social health insurance and livelihood issues, the hospital must address an important issue. Author based on their years of work at the hospital in accounting practice and experience to the hospital cost accounting knowledge to solve problems , objects and methodolo...
Post Time:Apr 12,2010 TAG:Cost Accounting
Cost accounting principles Higher Education
[Abstract] In the modern market economy, benefits the whole community to play an increasingly important role. Thus, universities must focus on cost accounting and management education to improve the overall efficiency of universities. It should be noted that the cost of college Only by following specific accounting accounting principles to control...
Post Time:Apr 12,2010 TAG:Cost Accounting
Application of the three cost accounting methods and comparison
[Abstract] With the internal and external environment changes, the cost accounting methods are constantly evolving. Article comparing the manufacturing cost, operating cost and resource consumption of the three methods of accounting cost accounting on the characteristics, advantages, problems, to demonstrate by example, evaluation, analysis, cost ...
Post Time:Apr 8,2010 TAG:Cost Accounting
Program cost rate of the material cost difference analysis
[Abstract] many large and medium manufacturing enterprises in China, planned cost of materials used in daily accounting method. Based on the actual situation of enterprise material accounting for differences in the rate of material cost calculation methods in the application of several important issues arise to study and discuss and suggest improv...
Post Time:Apr 8,2010 TAG:Cost Accounting
Based Costing Cost Analysis and Management of Higher Education
[Abstract] With the deepening of education reform, college education cost the government, schools and individuals focus of attention, the cost of higher education to become an effective accounting and management problems to be solved. This paper analyzes the use of costing the university's operating procedures, and through specific cases, the oper...
Post Time:Apr 8,2010 TAG:Cost Accounting
Strengthen the market economy Hospital Cost Accounting
[Abstract] market economy, in order to strengthen hospital management, updating the concept of hospital economic management and enhance the competitiveness of the hospital, the hospital must implement effective cost accounting management. The paper analyzes the content of hospital cost accounting and cost accounting to carry out medical necessity,...
Post Time:Apr 6,2010 TAG:Cost Accounting
Hospital, the integration of accounting and cost accounting
[Abstract] With the increasingly competitive health care market, how to further improve the cost-effectiveness of hospital and accounting, to meet the needs of economic management, better use of economic management functions of accounting, is the most important issue facing accountants. At this stage, accounting and the integration of cost account...
Post Time:Apr 6,2010 TAG:Cost Accounting
Cost management in hospital use and development
[Abstract] hospital cost accounting management, there is no ready-made models and methods, only in practice, and continue to explore, learn and lessons learned, the times, blaze new trails, combined with national condition, the hospital needs of the situation, through economic management tools, to ensure the hospital medical treatment, teaching, r...
Post Time:Apr 2,2010 TAG:Cost Accounting
Cost Control of Supply Chain
Abstract: Supply chain cost control mainly for transaction costs and operating costs, information technology in the network environment, lower transaction costs should be used ERP and other systems, thereby strengthening the interaction or sharing of information, which can reduce transaction costs. For member enterprises of the chain operating cos...
Post Time:Mar 27,2010 TAG:Cost Accounting
Regulatory cost-benefit analysis of accounting information
Abstract: The accounting information of listed companies is a key factor in the effectiveness of one of the securities market, the Government's regulatory activities in this area should be based on the cost of regulation is greater than the basis of regulation. From the existing research results, the domestic orientation at the macro level, resear...
Post Time:Mar 26,2010 TAG:Cost Accounting
Of cost accounting
[Abstract] cost is the product of the commodity economy is a commodity economy in the economic category, is the major component of the value of goods. Costs tend to be subordinated to the content management needs. In addition, the contents of the different economic activities, the cost implications are also different. As social and economic develo...
Post Time:Mar 20,2010 TAG:Cost Accounting
Modern cost accounting in business management application
Abstract: With China's rapid economic development, cost accounting is changing the traditional cost accounting has many problems, improve the level of cost accounting, cost accounting must complete theoretical system; suitable for China to implement effective cost-accounting methods; efforts achieve cost computerized accounting, cost accounting to...
Post Time:Mar 9,2010 TAG:Cost Accounting
On the non-profit hospital cost accounting
Abstract: With the further deepening of economic reform, hospitals, hospital finance in the implementation of cost management, the implementation of cost accounting, economic management in the hospital occupies a pivotal position, the depth and level of accounting work directly affects the effectiveness of hospital cost management. In this paper, ...
Post Time:Mar 7,2010 TAG:Cost Accounting
Under the new accounting standards long-term equity investments costing Discussion
Abstract: China's new <<Accounting Standards>> the promulgation and implementation. So that our accounting standards convergence with international accounting standards in another a big step forward, and long-term equity investment to develop a new approach to the Long-term equity investment is more scientific and accurate, therefore, ...
Post Time:Mar 7,2010 TAG:Cost Accounting
On the challenges of cost accounting
Paper Keywords: manufacturing environment, management theory, cost accounting Abstract: This article discusses the cost accounting is undergoing unprecedented changes, detailed analysis of the current cost of the new manufacturing environment accounting for the impact of innovation management theory and methods of cost accounting impact. Curre...
Post Time:Mar 6,2010 TAG:Cost Accounting
On the logistics cost accounting model selection
Abstract: With the recent years, the rapid development of China's logistics industry, logistics management has also been greatly improved, especially in the logistics cost accounting application research has been significant progress, trying to not change the existing financial system conditions, the logistics cost accounting model comparison and ...
Post Time:Mar 2,2010 TAG:Cost Accounting
On the operating cost method of accounting in the value chain in the use of
Summary: business management accounting should adapt to the changes through the value chain management, value chain accounting theory and activity-based costing analysis, the operating cost method of accounting in use in the value chain, the feasibility of necessity. Keywords: activity-based costing, value chain management, value chain accountin...
Post Time:Mar 2,2010 TAG:Cost Accounting
On the project cost control and dynamic enterprise scale preparation
Abstract: The project cost control analysis to explain the dynamic of the current project cost control defects, the distortion that the company is leading the preparation of the fixed dynamic cost control key can not be achieved, describes specific methods for the preparation of enterprise scale, and proposed create a dynamic cost control informat...
Post Time:Feb 24,2010 TAG:Cost Accounting
On the cost control
Abstract: Control of the cost of doing business, put forward to achieve effective cost control measures, and ultimately improve the competitiveness of enterprises. Keywords: today's businesses; cost control; competitive 1 to enhance the success of cost control, cost accounting is an effective way to  1.1 to enhance the control of material c...
Post Time:Feb 24,2010 TAG:Cost Accounting
On the need for enterprise purchase price control
Abstract: Faced with an active market, the confused product information, how to grasp market trends, analyze market information to determine the reliability and accuracy of the positioning of the procurement of goods price and quality range of issues such as the purchase price control is that the enterprises must address. Keywords: Purchasing ma...
Post Time:Feb 22,2010 TAG:Cost Accounting
On the traditional cost and operating cost differences
Abstract: Cost management is an important aspect of business management, providing accurate accounting information, corporate reform measures conducive to coordinated, go hand in hand to promote the scientific direction towards the development of business management since the 1990s, the world Many companies have implemented advanced activity-based...
Post Time:Feb 22,2010 TAG:Cost Accounting
On the operating cost method of production and development
Abstract: Costing the background and the introduction of domestic and international development process, discusses the costing from theory to practical application in the process of costing the future development and use have a certain understanding. Keywords: Costing; Background; development; job 1 Background costing (1) in-time production ...
Post Time:Feb 20,2010 TAG:Cost Accounting
Provisional estimate of inventories accounted for the difference in material cost calculation and analysis
Abstract: In some of the planned cost costing business, if there is a provisional estimate of a large number will result in a larger current difference between the cost to analyze the case in the form of causes and propose solutions. Keywords: cost of the project; Zangu recorded; cost difference At this stage, many large manufacturers of inven...
Post Time:Feb 20,2010 TAG:Cost Accounting
Based on cost-benefit risk analysis of mortgage-backed securities mode selection
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Post Time:Dec 8,2009 TAG:Cost Accounting
Analysis of Cost Accounting in Higher Vocational Education Model Innovation
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Post Time:Nov 17,2009 TAG:Cost Accounting
Cost accounting treatment of business environment
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Post Time:Nov 7,2009 TAG:Cost Accounting
Hospital Cost Accounting Problems and Countermeasures
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Post Time:Nov 7,2009 TAG:Cost Accounting

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