搜索结果: 1-11 共查到“知识库 会计学 system”相关记录11条 . 查询时间(0.14 秒)
Different Perspectives on Business Performance and Impact on Performance System Design
Business Performance Developmental Trends Management Accounting Performance Measurement
2016/1/27
Currently, increasing emphasis is placed on performance measurement and management. The paper is concerned with the connection between the performance of an enterprise in general and financial perform...
International and European in the Accounting System of Romania
Financial reporting IFRS Romania Romanian Accounting Practices
2016/1/26
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
Accounting Objectives and Reporting System Construction of Managerial Accounting in China
accounting objective accounting relevance accounting report system
2015/5/20
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one...
Tutorial Accounting Fundamentals: A New Look of British and American Accounting System
Accounting Fundamentals American Accounting British Accounting Students’ Perceptions
2013/2/23
This paper aims to highlight the perception of graduate and undergraduate students regarding accounting fundamentals across British system and American system. The design of this paper is to derive a ...
Public-Private Partnerships in the Context of the European System of Accounts (ESA95)
Public-Private Partnerships Esa95 Government Debt Government Deficit
2013/2/23
This paper makes an analysis of the European System of Accounts (ESA95) financial treatment of Public-Private Partnerships (PPP). PPP are complex operations that allow incumbents to create infrastruct...
Canada’s Immigration System – Short-term Solutions May Impede Long-term Prosperity
Canada’s Immigration System Short-term Solutions Long-term Prosperity
2014/8/5
One of the important objectives of Canada’s immigration system is to assist in meeting the labour market needs of today while building the skilled workforce of the future.In short, it is widely accept...
International and European in the Accounting System of Romania
Financial Reporting IFRS Romania Romanian Accounting Practices
2010/10/21
In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Gu...
How to Implement an Accurate and Effective Costing System in Manufacturing Organizations
Costing Methods Cost Allocation Activity-based Costing
2010/10/21
The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pr...
Balanced Scorecard: From the Inclusion of Non-Financial Performance Measures towards the Strategic Managerial System
Balanced Scorecard Non-Financial Performance Measures Strategic Managerial System
2010/10/20
This article deals with the issue of the Balanced Scorecard as a phenomenon that was introduced by two internationally acclaimed authors: Robert S. Kaplan and David P. Norton. The idea is first presen...
Management Accounting and Control System
Management accounting SOX 404 Financial Controls Control Activities Segregation of Duties
2010/10/20
The main objective of management accounting is to provide managers with information for making their business decisions and allow them to fulfill and improve their management and control functions. Bo...
Accounting Reform and Impact of EU Strategic Decision on Accounting Regulatory System in the Czech Republic
Accounting Act National Accounting Standards Interna tional Accounting Standards
2010/10/20
The paper concludes that emerging issues in the national accounting system have become changing rule based legislation towards principle based legislation, which is in compliance with the Directi...