管理会计的外文文献是

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cost much more because of the theoretical concept of Cooper Kaplan in 1987, in an article entitled "Cost Accounting System to distort what Qu product costs, "the article which first proposed the" cost drivers "(cost driving factor cost) theory that, in essence, is a function of or interaction with the various independent factors (variables) to drive So what factors are driving a cost, or what the motive force for the cost? Traditionally, businesses (eg, yield) as the sole cost driver (variables) At least that distribution plays a decisive role in restraining its cost, and other factors (motivation), both According to this thinking fluctuation, the full costs into variable costs and fixed two Based on this understanding, as a fundamental analysis and dependent on the volume of production costs in the budget management flexibility in the specific This can be regarded as an effective cost management However, the volume of business is not the only factor driving According to Cooper Kaplan's "successful action by the theory of" cost drivers can be grouped into five categories : number of factors which installment cause, products cause, motivation processing factories From this point of view, we should on the basis of analysis of the various cost drivers, open up and find new ways to control For example, According to activity-based costing (ABC --Activity Based Costing) Cost Driver analysis of the cost of doing business can be divided grounds driven by short-term changes in business motivation costs (such as direct materials, direct wages, and so on) and the motivation driven by the volume of long-term changes in operating costs (mainly indirect costs) Based on this understanding, management may consider in the cost of doing business through the appropriate scale of operation to effectively control costs, usually more conducive to large-scale small scale units to reduce product If procurement costs are not simply constrained by the volume of procurement, and the frequency of purchased large quantities of lower unit cost of procurement; Marketing costs to be incurred by sales volume are not simply restricted, The installment sales with a large number of domestic unit sales to reduce the burden of marketing In such cases, if the analysis of the motivation (variables) and the costs (variable), the relationship between The specific function of cost model can be further used mathematical methods to determine the optimal size of the Management accounting policy described in the optimal order quantity model is a concrete example of Through further analysis can be found, in addition to the objective factors driving Cost will be artificially driven by subjective factors, that is, cost function can be expressed as : cost = f (objective subjective motivation) It is precisely because people have the greatest motivation, man subjective motivation driving the cost of doing business is also an important For example, workers cost management, quality, collective consciousness and awareness of business ownership, work and responsibility, among workers and between workers and the leadership of interpersonal relationships, the level of subjective factors are affecting the cost of doing and thus may be considered as the driving cost From the point of view of cost control, people's subjective motivation has tremendous Practice shows that the responsibility for cost accounting center, controllable cost, the cost of research and analysis actively work to improve cost management in a practical In short, enterprise cost management, it should establish a motive theory based on more than the cost of management Based on the analysis of the establishment of such a fluctuation in the cost of management and often can be induced to produce new ideas and effective cost management
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yangwenmoney
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西湖草莓

1、温 坤《管理会计学》第三版中国人民大学出版社，2004年9月 2、张福荣《商业银行会计实务》第一版中国金融出版社，2005年8月 3、克里斯马腾《银行资本管理》 第二版机械工业出版社，2004年1月1日 4、唐有瑜《商业银行管理会计的难点、重点和突破点》四川会计，2001年02期 5、陈 晨《管理会计在商业银行管理中的运用》 6、王德中．企业战略管理[M]．四川：西南财经大学出版社，2004．7、孙伯良．企业战略管理[M]．北京：科学出版社，2004． 8、段从清．企业战略管理[M]．北京：人民出版社，2005．
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