Based on the theory of total cost management and compared with the advanced western commercial banks , this thesis starts with analyzing the current condition of cost management in chinese commercial banks , and further points out ideas and framework of their cost management reform and innovation : to constitute the total cost management mode , figure out product cost and customer profitability with the help of activity analysis and cost driver , and help administrator get more detailed and accurate cost information 但是,我国商业银行对全面成本管理的理解与运用还处于起步阶段。基于以上思索,本文将全面阐述全面成本管理理论,立足分析我国商业银行成本管理现状及发展趋势,提出我国商业银行成本管理改革与创新的思路:构建商业银行全面成本管理模式,通过作业分析,追溯成本动因,并以产品、客户为对象进行成本的归集与分配,以期得到更加精确的成本报告。
Activited - based costing ( abc ) is a new cost - measuring approach developed in the late 1980s in the west , and first applied in advanced manufacturing busineses in the early 1990s , it can meet not only the needs of reliable cost information , but also the needs of operational control thourth avtivity analysis and management 作业成本法是西方80年代末加速研究。 90年代以来在先进制造企业中首先应用起来的一种全新的成本计算方法。它不仅可以提供相对准确真实的成本信息,而且还可根据作业分析,进行作业管理,满足企业经营控制方面的需要。
This thesis is based on an empirical research on the correlation between mathematics self - efficacy and mathematical representation . the main methods adopted are questionnaire survey and cognitive production analysis . the researcher conducts experiment on 232 students from three middle schools in nanjing 研究以bandura的自我效能理论为基础,主要采用问卷调查法和认知作业分析法,对南京三所中学的232名初三学生进行了数学自我效能感研究、数学自我效能感与数学问题表征的相关研究。
( 4 ) at the stage of producing , cost controlling based on activity is necessary . abm lies in that it indicates the just - in - time production system ( jit ) 、 the flexible manufacturing system ( fms ) 、 total quality management ( tqm ) and enterprise resource planning ( erp ) to work by activity analyzing 4 、在产品制造阶段,进行以作业为基础的成本控制,它主要表现在作业分析为适时生产系统( jit ) 、弹性制造系统( fms ) 、全面质量管理( tqm ) 、企业< wp = 6 >资源计划( erp )等等指明了管理方向或者是落脚点。
On the basis of introduction , a case is provided to further explain the application processes of vga in a manufacturing firm , including activities identification , value chain construction , activities function and cost identification , activities value calculation , activities analysis and vga 在此基础上,作者通过一个案例,将价值链分析方法在我国制造型企业成本管理中的应用过程呈现在各位读者面前,包括作业的识别、价值链的构建、作业的功能和成本的确定、作业价值的计算、作业分析、价值链分析的全过程。
作业: school assignment分析: analyse理性作业分析: rational task analysis作业分析系统: job analysis system工作分析, 作业分析, 工件分析: job analysis作业分析与开列清单: jab job analysis and billing作业分隔: job separation作业分结构: work breakdown structure作业分类: classification of job; job control产业分析: industry analysis工业分析: industrial analysis; proximate analysis; technical analysis矿业分析家: analysts煤工业分析: proximate analysis of coal企业分析: enterprise diagnosis商业分析师: business analyst商业分析员: business analyst行业分析: industry analyst营业分析: business analysis职业分析: job analysis; occupation analysis; occupational analysis职业分析家: occupational analyst低温作业分级: classification of works in cold environment定期作业分区: periodic block高处作业分级: classification of works at heights高温作业分级: classified standard of working in the hot environment冷水作业分级: classification of works in cold water