6ManagerialAccounting-Student_财务管理_经管-文档资料
《会计专业英语》Chapter 9 Managerial Accounting
Production Volume (Units) 900 1,000 800 1,000 1,200 900 2,000 1,200 500 800 750 300
Utility Fee ($)
2,250 2,550 2,150 2,460 2,620 2,200 3,250 2,700 1,000 2,170 2,060 900
• Contribution Margin/Net Operating Income
• Segment Income Байду номын сангаасtatement
• Traceable Fixed Costs • Common Fixed Costs • The Segment Margin
11
Applications
• Keeping or Dropping a Segment
3
Managerial Accounting Overview
• The Definition of Managerial Accounting
• A Business Language for Insiders
• The Definition of Financial Accounting
• A Business Language for Outsiders
10
Applications
• Cost Structure and Operating Leverage
• Cost Structure
• The relative proportion of fixed costs and variable costs in a firm.
• Degree of Operating Leverage
Managerial Accounting McGraw Hill
Managerial Accounting McGraw Hill IntroductionManagerial accounting is a branch of accounting that focuses on providing financial information and analysis to managers within an organization. It helps managers make informed decisions and effectively manage the resources of the organization. McGraw Hill is a renowned publishing company that offers a wide range of educational materials, including textbooks on managerial accounting. In this document, we will explore the key features and benefits of the Managerial Accounting textbook by McGraw Hill.Overview of Managerial AccountingManagerial accounting involves the identification, measurement, analysis, interpretation, and communication of financial information to help managers in decision-making. It differs from financial accounting, which mainly serves external stakeholders such as investors and creditors. Managerial accounting focuses on internal users, including managers at various levels within the organization.The Managerial Accounting textbook from McGraw Hill provides a comprehensive overview of the concepts, theories, and techniques used in managerial accounting. It covers a wide range of topics, including cost behavior, budgeting, performance evaluation, decision analysis, and strategic planning.Key Features of Managerial Accounting McGraw Hill1. Easy-to-Understand LanguageThe textbook uses clear and concise language to explain complex managerial accounting concepts. It is written in a way that is accessible to students with varying levels of prior knowledge in accounting.2. Real-World Examples and Case StudiesTo enhance learning and understanding, the textbook includes numerous real-world examples and case studies. These examples help students apply the concepts they have learned to practical situations faced by managers in organizations.3. Comprehensive Coverage of Managerial Accounting TopicsFrom cost behavior analysis to capital budgeting, the Managerial Accounting textbook covers all the essential topics in managerial accounting. It provides a solid foundation for students to build their knowledge and skills in this field.4. Explanatory Diagrams and TablesComplex accounting information is often presented visually through diagrams and tables. This textbook utilizes such visual aids effectively, making it easier for students to grasp the key concepts and relationships.5. End-of-Chapter Exercises and ProblemsEach chapter concludes with a variety of exercises and problems designed to reinforce the concepts covered in the chapter. These exercises help students test their understanding and apply what they have learned.6. Online ResourcesMcGraw Hill offers a range of online resources to accompany the textbook. These include interactive quizzes, additional practice problems, and supplemental materials that further enhance the learning experience.Benefits of Using Managerial Accounting McGraw Hill1. Comprehensive Learning ResourceThe Managerial Accounting textbook by McGraw Hill serves as a complete learning resource for students studying managerial accounting. It covers all the necessary topics and provides a solid foundation for further exploration.2. Practical Application of ConceptsThe real-world examples and case studies included in the textbook allow students to apply the concepts they have learned to practical situations. This enhances their problem-solving and critical thinking skills.3. Engaging and Accessible ContentThe use of easy-to-understand language, explanatory diagrams, and tables, coupled with the online resources, makes the learning experience engaging and accessible for students.4. Preparation for Professional Exams and CertificationsThe Managerial Accounting textbook aligns with the content covered in professional exams and certifications, such as the Certified Management Accountant(CMA) exam. Using this textbook can help students prepare for these exams and increase their chances of success.5. Authoritative and Trusted SourceMcGraw Hill is a highly respected publishing company known for its quality educational materials. Using the Managerial Accounting textbook from McGraw Hill ensures that students are learning from an authoritative and trusted source.ConclusionThe Managerial Accounting textbook by McGraw Hill provides a comprehensive and accessible resource for students studying managerial accounting. Its clear language, real-world examples, and online resources make it an excellent tool for learning and understanding essential managerial accounting concepts. Whether preparing for professional exams or seeking to enhance their knowledge in this field, students will find this textbook to be a valuable asset throughout their studies.。
managerial accounting for decision making
managerial accounting for decisionmakingManagerial accounting for decision making is a crucial aspect of business management. It involves the use of financial and non-financial information to support managers in making informed decisions that can impact the organization's performance and success.One of the primary roles of managerial accounting is to provide managers with financial information that is relevant and useful for decision-making. This includes information on costs, revenues, profits, and cash flows. Managerial accountants use various techniques and tools, such as budgeting, variance analysis, and cost allocation, to provide managers with this information.In addition to financial information, managerial accounting also provides non-financial information that can be important for decision-making. This includes information on customer satisfaction, employee productivity, and product quality. Managerial accountants use techniques such as balanced scorecard and key performance indicators (KPIs) to provide managers with this information.Managerial accounting for decision making also involves the use of financial models and projections. Managerial accountants use these models to analyze different scenarios and their potential impact on the organization's performance. This helps managers make informed decisions about strategies, investments, and operations.Overall, managerial accounting for decision making is an essential tool for managers. It provides them with the information and analysis they need to make informed decisions that can impact the organization's performance and success. By using financial and non-financial information, financial models and projections, and other tools and techniques, managerial accountants help managers make decisions that are in the best interests of the organization.。
财务会计Managerial Accounting-CN
提取。
• 现金等价物是期限少于三个月的短期、高流动性的金融工具;它们可 以迅速转换成现金。
• 公司的现金流分为三类：经营、投资和融资。
• 经营活动通常涉及向顾客提供商品和服务有关的交易。它们反映了 损益表上的典型和经常性交易的现金流影响。经营现金流入，比如 说:客户的收入和从投资中获得的利息和股息。营运现金流出包括支 付给员工和供应商的款项以及利息和税金。
Section 2 Cash flow Statement
第二节 现金流量表
• 请记住，应计利润（来自损益表的净收入）并不一定反映现金流。 许多收入和支出交易没有直接的现金流效应。
• 现金流量表提供了关于公司流动资产和财务灵活性的信息(通过改变 现金流的数量和时间来应对意外事件的能力)。
• 现金及现金等价物
• 投资活动通常涉及收购和处置非流动资产产生的现金流。现金流出 产生于购买（投资）房地产、厂房和设备、发放贷款和收购其他公
司的投资。现金流入来自于处置财产、厂房和设备；收取贷款（利
息除外）；以及出售投资。
• 融资活动包括获得和偿还融资产生的现金流。现金流入来自所有者 的出资（向股东发行股票以换取现金）和贷款。现金流出产生于支
资本
提款
收入
支出
借记
贷记
借记
贷记
贷记Biblioteka 借记借记贷记
（千美元）
净销售额 销售成本 毛利 销售，一般费用及行政费用 营业收入 其他收入 利息支出 所得税前收入 所得税准备金 净收入
Altron公司 损益表
截至2019年1月3日年度
ManagerialAccountingMcgrawHillSolutionsManual
Managerial Accounting Mcgraw Hill Solutions ManualIf you are looking for a book Managerial accounting mcgraw hill solutions manual in pdf form, in that case you come on to theright site. We present the complete option of this book in doc, DjVu, txt, PDF, ePub formats. You can readManagerial accounting mcgraw hill solutions manual online managerial-accounting-mcgraw-hill-solutions-manual.pdf or download. In addition,on our site you may read the guides and different art eBooks online, either download them. We will to draw onyour attention what our site not store the book itself, but we provide link to the website wherever you candownload either reading online. If need to load Managerial accounting mcgraw hill solutions manual pdf managerial-accounting-mcgraw-hill-solutions-manual.pdf, thenyou've come to the correct site. We have Managerial accounting mcgraw hill solutions manual PDF,ePub, doc, txt, DjVu formats. 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Managerial Accounting Study Guide
Managerial Accounting Study GuideDisclaimer: This guide does not include all the material that will be covered on the exam. However, the listed items will direct your attention to the main ideas that will be the source for multiple-choice questions. Some of the multiple choice questions may take the form of small calculation problems.Chapter 1:1. Managerial accounting reports provide decision-making information for internal users. The reports need not follow GAAP, and the reports often focus on the future.2. The controller is the top management accountant in a company.3. Under Total Quality Management, a business strives to improve performance in conjunction with goal setting.Chapter 2:1. Manufacturing or product costs have three components: direct materials, direct labor, and manufacturing overhead. Know what it included in each component.2. Direct costs are costs that can be traced conveniently and economically to a cost object. Indirect costs are not traced directly to a certain cost object.3. Selling and general/administration costs are nonmanufacturing or period costs that are reported on the Income Statement. These costs are used to generate revenues during the current period.4. A manufacturer has three inventory accounts: Raw Materials, Work-in-Process, and Finished Goods. These inventory accounts are assets that are reported on the Balance Sheet.5. A cost object is any product, service, or department which receives allocated costs to determine its cost.6. Sunk costs are past costs that are not relevant for present decision-making purposes.7. The cost of goods manufacturing is the cost of the items that are completed and transferred to Finished Goods during a period.8. Review the cost of goods manufactured formula on page 65 and the cost of goods formula on page 63.Chapter 3:1. There are two basic product-costing systems: job order costing and process costing.2. A job order costing system is used by a manufacturer who produces unique or special-order products.3. Process costing system is used by a manufacturer in a continuous flow or assembly line environment.4. Product costs flow from Raw Materials to Work-in-Process to Finished Goods to Cost of Goods Sold.5. Direct material costs, direct labor costs, and manufacturing overhead costs are added toa Work-in-Process account during production.6. A job order cost card is used in a job order costing system to record the direct materials, direct labor, and overhead costs associated with a specific job. The product unit cost is the total job cost divided by the number of units produced.7. Overhead is allocated or assigned or applied to jobs using an estimated overhead allocation rate.8. Most companies prepare an estimated allocation rate. This estimated overhead allocation rate is called the predetermined overhead rate. It is usually calculated for a year’s time period.9. Predetermined Overhead Rate = Estimated Factory Overhead/Estimated Allocation Base.10. The selected allocation base should be associated with the overhead costs. Common allocation bases are direct labor hours, direct labor costs, and machine hours.11. Usually, the amount of applied overhead will not equal the actual overhead at the end of the year since the applied overhead is based on estimates.12. If the applied overhead is greater than the actual overhead, the difference is called overapplied overhead. If the actual overhead is larger, the difference is called underapplied overhead.18. A just-in-time (JIT) manufacturing system works to reduce the inventory levels of a manufacturer.Chapter 4:1. Cost allocation is the process of assigning indirect costs.2. A cost pool is the total of costs that is allocated by an allocation base (activity driver). The individual costs in a cost pool should be similar or homogeneous.3. An allocation rate is calculated by dividing the budgeted cost pool by the estimated activity driver rate (allocation base). The allocated cost is determined by multiplying the actual usage of the allocation base by the allocation rate.4. Traditional cost allocation systems have used one or two cost pools that have used production volume allocation bases.5. Since the traditional cost allocation systems have used few pools and production bases, product prices are often not accurate.6. Activity-based costing uses many cost pools with different allocation bases. The cost pool rate is the pool costs divided by the cost driver (activity or allocation base).7. When an activity-based costing system is implemented, the accuracy of costing is improved. Usually, the costs of high volume products decrease while the costs of low volume products increase.Chapter 5:1. A process costing system does not use job cost cards.2. In a process cost system, the product costs flow through multiple departments3. Direct materials, direct labor, and overhead costs for each department are accumulated in that department's Work-in-Process account.4. Costs flow from one department’s Work-in-Process account to the next department’s Work-in-Process account. These costs are called transferred-in costs.5. Conversion costs include direct labor and manufacturing overhead costs.6. A process costing system uses equivalent units to calculate an average unit cost.7. Equivalent units measure production in terms of whole units. Know how to calculate equivalent units.8. A production cost report provides information summarizing the units for which departments are accountable and the costs charged to the departments. In particular, it reconciles the units and the costs and calculates cost per equivalent unit.Chapter 6:1. Variable costs are costs that change in total with the level of business activity. The variable cost per unit remains constant.2. Fixed costs are costs that do not change in total with the level of business activity. However, the fixed cost per unit varies inversely with changes in the level of business activity.3. Mixed costs contain both fixed and variable cost components.4. The high-low method can be used to estimate the variable and fixed costs in a mixed cost.5. Full costing (absorption costing) is required by GAAP. Direct labor, direct materials, variable manufacturing overhead, and fixed manufacturing overhead are included in the cost of inventory.6. Variable costing is used internally for decision-making purposes. Direct labor, direct materials, and variable manufacturing overhead are included in the inventory costs.7. The treatment of fixed manufacturing overhead is the only difference between full and variable costing. Fixed manufacturing overhead is an expense on the income statement in the period incurred under variable costing.8. When the units produced equals the units sold, the net income under full costing equals the net income under variable costing.9. When the units produced are greater than the units sold, the net income under full costing is greater than the net income under variable costing.10. When the units produced are less than the units sold, the net income under full costing is less than the net income under variable costing.11. A variable costing income statement reports the contribution margin. A full costing income statement reports the gross margin.12. The full costing method can be used by managers to manipulate performance results. Chapter 7:1. The break-even point is the number of units that must be sold or amount of sales revenue that must generated to have no profit or no loss. In other words, the net income is zero.2. The profit equation is: Profit = Sales less Total Variable Costs less Total Fixed Costs.3. The margin of safety is the difference between the expected sales and the break-even sales.4. The contribution margin per unit is equal to the sales price per unit less the variable costs per unit.5. The breakeven in units is equal to the Total Fixed Costs divided by the contribution margin in units. Know how to calculate the breakeven point.6. The required number of units that must be sold in order to achieve a specified profit level (operating income) is equal to the sum of the Total Fixed Costs plus the Operating Income (Profit Level) divided by the contribution margin in units. Know how to calculate the sales in units to achieve a desired profit level.7. An increase in fixed costs or variable costs will increase the break-even point. An increase in sales price will decrease the break-even point.8. Operating leverage refers to the cost structure of the business. A business with high percentage of fixed costs is considered to have a high operating leverage.Chapter 8:1. Decision making is based on incremental analysis which investigates incremental revenues and incremental costs. Incremental costs are often called differential costs or relevant costs.2. Incremental analysis investigates the differences in revenues and costs for different decision alternatives.3. Sunk costs are not relevant in the decision-making process. Avoidable costs are relevant costs in the decision-making process.4. Opportunity costs are the benefits that are lost when one alternative is chosen over another alternative.5. Common costs are costs that are not directly traceable to a product line or department. Instead, these costs are allocated to the individual product lines or departments. If one product line or department is dropped, the common costs are allocated to the remaining product lines or departments.6. A product line should be dropped only when the total net income of a business will increase if the product line is eliminated. Usually the product line should be retained if contribution margin is greater than the avoidable costs (cost savings).7. Products should be processed further when the incremental revenue from the additional processing is greater than the additional costs of the additional processing. The joint costs are sunk costs in an additional processing decision.8. When there is a resource constraint, a business should strive for the highest contribution margin per unit of the constraint.9. A supplier or vendor is paid for the cost of production plus a fixed amount (or percentage of cost) under a cost-plus contract.Chapter 9:1. A budget is a formal document that outlines a financial plan for achieving goals. A business is not required to prepare budgets.2. Budgets are used to increase communication and coordination and to evaluate performance.3. When budgets are prepared using zero-based budgeting, all budgeted amounts are justified for each budget period.4. The master budget is a collection budgets such the sales budget, the production budget, and the direct materials budget.5. The sales or revenue budget is the first budget prepared in the master budget sequence.6. For a manufacturer, the production budget is the second budget prepared. Productionin units is equal to the budgeted sales in units plus the desired ending inventory in units less the beginning inventory in units. Know how to calculate a production budget.7. After the production budget is prepared, direct materials and direct labor budgets are prepared. Know how to calculate direct materials purchases and direct labor requirements.8. Cash collections (receipts) and cash payments (disbursements) budgets provide information for determining the cash balance, the amount of excess cash for investment, and the amount of cash available for capital acquisitions. Know how to calculate cash receipts from sales and cash disbursements for purchases.9. A budget variance is the difference between the budgeted and actual amount.Chapter 10:1. A decentralized business gives decision-making authority to the mangers of its subunits.2. Two advantages of decentralization are better information at the manager level and quicker response time at the manager level. Additionally, decentralization motivates and trains managers.3. Two disadvantages of decentralization are a duplication of activities at the different subunits and a lack of goal congruence.4. Under responsibility accounting, managers are responsible for the revenues and costs that are under their control. A manager should be accountable for only controllable costs.5. The subunits of a business often are referred to as responsibility centers. Three common responsibility centers are cost centers, profit centers, and investment centers.6. A manager of a cost center is responsible for controlling costs in that subunit. A manager of a profit center is responsible for generating revenues and controlling costs. A manager of an investment center is responsible for investing assets, generating revenues, and controlling costs.7. The return on investment (ROI) is used to evaluate the performance of investment centers. ROI is a better than income as a performance measure for an investment center because it compares the amount of income to the amount of investment.8. However, ROI evaluation can lead to underinvestment when managers reject projects that have returns greater than the required return but that will lower the ROI. Evaluation in terms of profit can lead to overinvestment.9. ROI is income divided by total assets (invested capital). Know how to calculate ROI.10. ROI can be separated into a sales margin component and capital (investment) turnover component.11. Sales margin is income divided by sales. Know how to calculate profit margin.12. Capital (Investment) turnover is sales divided by total assets (invested capital). Know how to calculate the capital turnover.13. Residual income is the net operating income less the required profit.Know how to calculate residual income.14. The balanced scorecard is another method to evaluate performance. The balanced scorecard considers financial, customer, internal process and growth measures.15. Flexible budgets can be adjusted for various activity or production levels16. Managers use the principle of management by exception to investigate the difference between projected results and actual results. Under management by exception, minor differences are not investigated.Chapter 11:1. Standards are costs that a business sets as goals. Standards can be set for direct materials, direct labor, and manufacturing overhead.2. Attainable standards are goals that can be reached with reasonable effort. Attainable standards are not set on perfect performance.3. A budgeted cost can be calculated by multiplying the standard cost by the number of budgeted units.4. Generally, manufacturers set standards for price and quantity for direct materials andfor rate and efficiency for direct labor.5. Cost variances are the difference between the standard cost and the actual cost.6. If the actual cost is greater than the standard cost, the variance is unfavorable. If the actual cost is less than the standard cost, the variance is favorable.7. A volume variance results from an actual production that is different from the estimated production level.8. Different departments have responsibility for the different variances. For example, the Purchasing Department usually would be responsible for the direct materials price variance.Chapter 12:1. Capital expenditures decisions also are called capital budgeting decisions or capital investment decisions. These decisions involve the acquisition of long-term assets.2. Both the net present value method and the internal rate of return method use the time value of money in the evaluation of capital investments.3. The net present value method is the sum of the present values of the cash inflows and cash outflows from an investment.4. A positive net present value indicates that the rate of return is greater than the required rate of required.5. The internal rate of return is the rate of return that results in a net present value of zero.6. If the internal rate of return is greater than the required rate of return (the cost of capital), the investment should be accepted.7. The payback period is the length of time needed to recover the cost of an investment. Know how to calculate the payback period8. The payback method does not use the time value of money and does not consider cash flows after the payback date.Chapter 14:1. Financial statement analysis provides information for decision-making. The information can be used to control operations, to assess the appearance of the company toinvestors or creditors, and to assess the financial condition of vendors, customers, and business partners.2. The Balance Sheet reports assets, liabilities, and owners’ equity. The Income Statement reports revenues and expenses. The Statement of Cash Flows reports cash inflows and outflows from operating, investing, and financing activities.3. Horizontal analysis computes the change in each financial statement item both indollar amount and percentage change. Using comparative financial statements, the amount of change is divided by the base year amount to determine the percentage change.4. Vertical Analysis highlights the relationship between the items on a financial statement on a percentage basis. On the balance sheet, total assets (or total stockholders' equity and liabilities) are set at 100%. Net sales or net revenue is set at 100% on the income statement. All items on a statement are divided by the 100% standard for that statement. Thus, a common-size statement is produced.5. Earnings per share is a profitability ratio. Earnings per share is calculated by dividing the net income less preferred dividends by the number of shares of outstanding common Stock6. Another profitability ratio, the price-earnings ratio, is the multiple of earnings that an investor pays for the stock. Earnings per share is calculated by dividing the market price per share divided by the earnings per share.7. Gross profit (gross margin) is equal to net sales less the cost of goods sold. The gross profit (gross margin) percentage is equal to gross profit (gross margin) divided by net sales.8. Turnover ratios are used to evaluate how efficiently assets are used. A higher number indicates a faster turnover and more efficiency.9. The accounts receivable turnover is determined by dividing net credit sales by average accounts receivable and the inventory turnover is determined by dividing cost of goods sold by average inventory.10. The current ratio, the quick ratio, and the debt-to-equity ratio are all debt related ratios that indicate the financing structure of the business and its ability to pays its debts. 11. The current ratio is equal to current assets divided by current liabilities.。
财务管理制度英文
财务管理制度英文1. IntroductionFinancial management is a critical aspect of any business organization. It involves planning, organizing, directing and controlling financial activities. The financial management system is a set of procedures, processes, policies, and software used by organizations to manage financial operations. The purpose of a financial management system is to ensure that the organization's financial resources are utilized effectively and efficiently.2. Objectives of Financial Management SystemThe primary objective of a financial management system is to maximize the value of the organization. This involves making decisions that maximize the return on investment and minimize risk. The financial management system also aims to ensure that financial planning and budgeting are aligned with the organization's strategic goals. It should provide accurate and timely financial information to enable the management to make informed decisions. The financial management system should also ensure compliance with legal and regulatory requirements.3. Components of Financial Management SystemThe financial management system comprises several components that work together to achieve the objectives of the organization. These include financial planning, budgeting, accounting, reporting, internal controls, and financial software.Financial Planning: This involves setting financial objectives, identifying resources, and developing strategies to achieve the objectives. Financial planning also involves forecasting future financial needs and determining the sources of funding.Budgeting: Budgeting involves the preparation and allocation of financial resources to achieve the organization's objectives. It also involves monitoring and controlling the use of financial resources.Accounting: This component involves recording, classifying, and summarizing financial transactions. It involves the preparation of financial statements such as the balance sheet, income statement, and cash flow statement.Reporting: Financial reporting involves communicating financial information to internal and external stakeholders. It includes the preparation of financial reports such as annual reports, quarterly reports, and tax returns.Internal Controls: Internal controls are procedures and policies designed to safeguard the organization's assets and ensure the accuracy and reliability of financial information. Internal controls also help to prevent fraud and errors.Financial Software: Financial software is used to automate and streamline financial processes. It includes accounting software, budgeting software, and financial reporting software.4. Policies and ProceduresA financial management system should have clear and comprehensive policies and procedures to guide financial operations. These policies and procedures should cover areas such as financial planning, budgeting, accounting, reporting, internal controls, and financial software.Financial Planning and Budgeting Policies: These policies should outline the process for setting financial objectives, identifying resources, and developing strategies. They should also cover the process for preparing and allocating budgets.Accounting Policies: These policies should cover areas such as revenue recognition, expense recognition, depreciation, and inventory valuation. They should also cover the process for financial statement preparation and reporting.Internal Control Policies: These policies should cover areas such as segregation of duties, authorization and approval, physical controls, and documentation and record keeping.Financial Reporting Policies: These policies should cover areas such as the frequency and format of financial reporting, the content of financial reports, and the distribution of financial reports.Financial Software Policies: These policies should cover the selection, implementation, and use of financial software. They should also cover areas such as security, access controls, and data integrity.5. Roles and ResponsibilitiesA financial management system should clearly define the roles and responsibilities of the individuals involved in financial operations. These roles and responsibilities should be documented and communicated to all stakeholders.Financial Manager: The financial manager is responsible for overseeing the financial management system. This involves setting financial objectives, developing strategies, preparing budgets, and monitoring financial performance.Accountant: The accountant is responsible for recording, classifying, and summarizing financial transactions. This involves preparing financial statements, reconciling accounts, and analyzing financial data.Controller: The controller is responsible for overseeing internal controls and ensuring compliance with policies and procedures. This involves identifying and mitigating financial risks, preventing fraud and errors, and implementing internal controls.Chief Financial Officer (CFO): The CFO is responsible for overseeing the overall financial management of the organization. This involves providing financial leadership, managing financial risks, and ensuring compliance with legal and regulatory requirements.6. Implementation and TrainingThe implementation of a financial management system involves the selection, customization, and deployment of financial software. It also involves the training of staff on the policies, procedures, and software used in the financial management system.Selection of Financial Software: The first step in implementing a financial management system is to select the appropriate financial software. This involves identifying the organization's requirements, evaluating available options, and selecting the software that best meets the organization's needs.Customization of Financial Software: Once the financial software has been selected, it may need to be customized to align with the organization's policies and procedures. This could involve configuring the software, creating custom reports, and integrating with other systems.Deployment of Financial Software: The next step is to deploy the financial software and migrate financial data. This could involve installation, configuration, data migration, and user acceptance testing.Training of Staff: Once the financial software has been deployed, staff should be trained on how to use the software. This could involve formal training sessions, on-the-job training, and online tutorials.7. Monitoring and EvaluationThe final step in implementing a financial management system is to monitor and evaluate its performance. This involves measuring the system against the organization's objectives, identifying areas for improvement, and making adjustments as necessary.Measurement of Performance: The performance of the financial management system should be measured against the organization's financial objectives. This could involve comparing budgeted and actual financial performance, analyzing financial ratios, and benchmarking against industry standards.Identification of Improvement Areas: Based on the performance measurements, areas for improvement should be identified. This could involve areas such as cost reduction, revenue enhancement, risk management, and compliance.Adjustments and Upgrades: Finally, adjustments and upgrades should be made to the financial management system. This could involve changes to policies and procedures, enhancements to financial software, and additional training for staff.8. ConclusionIn conclusion, a financial management system is a critical component of any business organization. It involves financial planning, budgeting, accounting, reporting, internal controls, and financial software. The system should have clear policies and procedures, defined roles and responsibilities, and a well-defined implementation and training plan. It should also be monitored and evaluated to ensure that it aligns with the organization's objectives and to make adjustments as necessary. A well-implemented financial management system can help to maximize the value of the organization and ensure financial stability and growth.。
财务管理的英文怎么说
财务管理的英文怎么说简单的说，财务管理是组织企业财务活动，处理财务关系的一项经济管理工作。
那么你知道财务管理用英文怎么说吗?下面店铺为大家带来财务管理的英文说法和相关英语例句，供大家阅读学习。
财务管理的英文说法1：financial management英 [faɪˈnænʃ(ə)l ˈmænidʒmənt]美 [faɪˈnænʃ(ə)l ˈmænɪdʒmənt]财务管理的英文说法2：management through finance英 [ˈmænidʒmənt θru: faiˈnæns]美 [ˈmænɪdʒmənt θru fəˈnæns]财务管理相关英文表达：国际财务管理师 International Finance Manager财务管理系统 financial management system财务管理组织 financial management organization财务管理与分析 Financial Management and Analysis家庭财务管理系统 Family Financial Management财务管理英文说法例句：1. In running a company, strict financial management means everything.经营一家公司, 严格的财务管理是至关重要的.2. The company was skillfully financed.这个公司的财务管理得很得法.3. Financial controls were given to priority.他们把财务管理当成头等大事.4. It also provides the ERP solution for the financemanagement system.提出了ERP在财务管理系统的解决方案.5. Financial management is key in any company or enterprise.在任何公司和企业单位中财务管理是关键.6. The perfect foreign trade enterprise supplies the chain the financial control.完善外贸企业供应链的财务管理.7. My assignment of strategy Financial Management is due today.我的转让的战略财务管理,是今天上交.8. Corporate enterprise, there are three levels of financial management.公司制企业财务管理存在着三个层次.9. Bachelor degree or above, majored in accounting, finance management or other related.大学本科学历,会计专业、财务管理专业.10. Investment decision - making is a substantial portion of enterprise finance management.投资决策是企业财务管理中的一个重要部分.11. B 2 C e - commerce system, client relationship management system, financial system, Internet marketing system.B2C电子商务系统、客户关系管理系统、财务管理系统、网络营销系统.12. Financing is an eternal topic in business development and financial management.融资是企业经营发展和财务管理的永恒话题.13. At least 3 years experiences at department managerial level . 4.具有三年以上国际物流行业财务管理经验.14. Financial management is guided by a framework ofguidelines, limits and benchmarks.财务管理是遵循一个框架,指导方针, 限制和基准.15. Real estate finance and investment, Financial Management, Project finance, etc.房地产融资与投资(双语) 、财务管理(双语) 、项目融资等.。
常见大学课程名称翻译
常用大学课程中英文对照大学课程中英文对照大汇集英文字母开头的课程ALGOL语言ALGOL LanguageBASIC & FORTRAN 语言BASIC Language & FORTRAN Language BASIC 语言BASIC LanguageBASIC 语言及应用BASIC Language & ApplicationC 语言C LanguageC++程序设计C++ Program DesigningCAD 概论Introduction to CADCAD/CAM CAD/CAMCET-4 College English Test (Band 4)CET-6 College English Test (Band 6)COBOL语言COBOL LanguageCOBOL语言程序设计COBOL Language Program DesigningC与UNIX环境C Language & Unix EnvironmentC语言科学计算方法Scientific Computation Method in CC语言与生物医学信息处理C Language & Biomedical Information Processing dBASE Ⅲ课程设计Course Exercise in dBASE ⅢFORTRAN 77 语言FORTRAN 77 LanguageFORTRAN语言FORTRAN LanguageFoxBase程序设计FoxBase ProgrammingHopf代数Hopf AlgebraHopf代数与代数群量子群Hopf Algebra , Algebraic Group and Qua ntum GroupIBM-PC/XT Fundamentals of Microcomputer IBM-PC/XTIBM-PC微机原理Fundamentals of Microcomputer IBM-PCIBM汇编及高级语言的接口IBM Assembly & its Interfaces with Advanced Programming Languages Internet与Intranet技术Internet and Intranet TechnologyLSI设计基础Basic of LSI DesigningOS/2操作系统OS/2 Operation SystemPASCAL大型作业PASCAL Wide Range WorkingPASCAL课程设计Course Exercise in PASCALPASCAL语言PASCAL LanguagePC机原理Principle of PCUnix编程环境Unix Programming EnvironmentUnix操作系统分析Analysis of Unix SystemVLSI的EDA技术EDA Techniques for VLSIVLSI技术与检测方法VLSI Techniques & Its ExaminationVLSI设计基础Basis of VLSI DesignWindows系统Windows Operation SystemX光分析X-ray AnalysisX射线金属学X-Ray & MetallographyX射线与电镜X-ray & Electric MicroscopeZ-80汇编语言程序设计Z-80 Pragramming in Assembly LanguagesB开头的课程板壳非线性力学Nonlinear Mechanics of Plate and Shell板壳理论Plate Theory , Theory of Plate and Shell板壳力学Plate Mechanics办公自动化Office Automatization办公自动化系统毕业设计Office Automatization Thesis办公自动化系统设计Office Automatization Design半波实验Semiwave Experiment半导体变流技术Semiconductor Converting Technology半导体材料Semiconductor Materials半导体测量Measurement of Semiconductors半导体瓷敏元件Semiconductor Porcelain-Sensitive Elements半导体光电子学Semiconductor Optic Electronics半导体化学Semiconductor Chemistry半导体激光器Semiconductor Laser Unit半导体集成电路Semiconductor Integrated Circuitry半导体理论Semi-conductive Theory半导体器件Semiconductor Devices半导体器件工艺原理Technological Fundamentals of Semiconductor Device半导体器件课程设计Course Design of Semiconductor Devices半导体物理Semiconductor Physics半导体专业Semi-conduction Specialty半导体专业实验Specialty Experiment of Semiconductor半群理论Semi-group Theory保健食品监督评价Evaluation and Supervision on Health Food s保险学Insurance保险学Insurance报告文学专题Special Subject On Reportage报刊编辑学Newspaper & Magazine Editing报刊选读Selected Readings of Newspaper & Magazine报纸编辑学Newspaper Editing泵与风机Pumps and Fans泵与水机Pumps & Water Turbines毕业论文Graduation Thesis毕业设计Graduation Thesis毕业实习Graduation Practice编译方法Compilation Method编译方法Methods of Compiling编译技术Technique of Compiling编译原理Fundamentals of Compiling, Principles of Compiler编译原理课程设计Course Design of Compiling变电站的微机检测Computer Testing in Transformer Substation变电站的微机检测与控制Computer Testing & Control in Transformer Substation变分法与张量Calculus of Variations & Tensor变分学Calculus of Variations变流技术Semiconductor Converting Technology变质量系统热力学与新型回转压Variable Quality System Thermal Mechanics & NeoRo 表面活性剂化学及应用Chemistry and Application of Surfactant表面活性物质Surface Reactive Materials并行处理Parallel Processing并行处理与并行程序设计Parallel Processing and Parallel Programming并行算法Parallel Algorithmic波谱学Spectroscopy, Wave Spectrum波谱学实验Spectroscopic Experiment薄膜光学Film Optics薄膜物理Thin Film Physics不育症的病因学Etiology of InfertilityC开头的课程材料的力学性能测试Measurement of Material Mechanical Performance材料化学Material Chemistry材料力学Mechanics of Materials财税法规与税务会计Laws and Regulations of Finance and Taxes财务案例分析Case Analysis of Finance Management财务案例分析Case Analysis of Financial Management财务报告分析Analysis of Financial Statement财务成本管理Financial Cost Management财务管理Financial Management, Financial Cost Management财务管理与分析Financial Management and Analysis财务会计Financial Accountancy财政学Public Finance财政与金融Finance & Banking财政与税收Finance & Revenue财政与税收理论Theories on Public Finance and Tax Revenue财政与信贷Finance & Credit操作系统Disk Operating System (DOS)操作系统课程设计Course Design in Disk Operating System操作系统与编译原理Disk Operating System & Fundamentals of Compiling操作系统原理Fundamentals of Disk Operating System, Principles of Operating System 测量技术基础Foundation of Measurement Technology测量原理与仪器设计Measurement Fundamentals & Meter Design测试技术Testing Technology测试与信号变换处理Testing & Signal Transformation Processing策波测量技术Technique of Whip Wave Measurement策略管理Strategic Management产品学Production产业经济学Industrial Economy产业组织Industrial Organization产业组织学Industrial Organization Technology常微分方程Ordinary Differential Equations场论Field Theory超导磁体及应用Superconductive Magnet & Application超导及应用Superconductive & Application超高真空科学与技术Science and Technology of Ultrahigh Vacuum 60超精密加工和微细加工Super-Precision & Minuteness Processing超精微细加工Super-Precision & Minuteness Processing超声及应用Supersonics Application成本会计Cost Accounting成像原理与技术Principles & Technique of Imaging成组技术Grouping Technique城市规划原理Fundamentals of City Planning城市社会学Urban Sociology程控数字交换Program Controlling of Digital Exchange程序设计Program Designing程序设计方法学Methodology of Programming, Methods of Programming程序设计及算法语言Program Designing & Algorithmic Language程序设计语言Programming Language齿轮啮合原理Principles of Gear Connection冲击测量及误差Punching Measurement & Error冲压工艺Sheet Metal Forming Technology抽象代数Abstract Algebra初等数学Primary Mathematics传坳概论Introduction to Pass Col传动概论Introduction to Transmission传感技术Sensor Technique传感技术及应用Sensor Technique & Application传感器及应用Sensors & Application传感器与检测技术Sensors & Testing Technology传感器原理Fundamentals of Sensors传感器原理及应用Fundamentals of Sensors & Application传热学Heat Transfer船舶操纵Ship Controlling船舶电力系统Ship Electrical Power System船舶电力系统课程设计Course Exercise in Ship Electrical Power System 船舶电气传动自动化Ship Electrified Transmission Automation船舶电站Ship Power Station船舶动力装置Ship Power Equipment船舶概论Introduction to Ships船舶焊接与材料Welding & Materials on Ship船舶机械控制技术Mechanic Control Technology for Ships船舶机械拖动Ship Mechanic Towage船舶建筑美学Artistic Designing of Ships船舶结构Ship Structure船舶结构力学Structural Mechanics for Ships船舶结构与制图Ship Structure & Graphing船舶静力学Ship Statics船舶强度与结构设计Designing Ship Intensity & Structure船舶设计原理Principles of Ship Designing船舶推进Ship Propelling船舶摇摆Ship Swaying船舶摇摆与操纵Ship Swaying & Manipulating船舶振动Ship Vibration船舶阻力Ship Resistance船体建造工艺Ship-Building Technology船体结构Ship Structure船体结构图Ship Structure Graphing船体结构与制图Ship Structure & Graphing船体振动学Ship Vibration船体制图Ship Graphing船用电器设备Marine Electrical Equipment创造心理学Creativity Psychology词汇学Lexicology磁测量技术Magnetic Measurement Technology磁传感器Magnetic Sensor磁存储设备设计原理Fundamental Design of Magnetic Memory Equipment 磁记录Magnetographic磁记录技术Magnetographic Technology磁记录物理Magnetographic Physics磁路设计与场计算Magnetic Path Designing & Magnetic Field Calculati磁盘控制器Magnetic Disk Controler磁性材料Magnetic Materials磁性测量Magnetic Measurement磁性物理Magnetophysics磁原理及应用Principles of Catalyzation & Application催化原理Principles of CatalysisD开头的课程大电流测量Super-Current Measurement大电源测量Super-Power Measurement大机组协调控制Coordination & Control of Generator Networks大跨度房屋结构Large-Span House structure大型锅炉概况Introduction to Large-Volume Boilers大型火电机组控制Control of Large Thermal Power Generator Networks大型数据库原理与高级开发技术Principles of Large-Scale Data-Bas e and Advanced Development Technology 大学德语College German大学俄语College Russian大学法语College French大学日语College Japanese大学生心理学Psychology Introduction大学物理College Physics大学物理实验Experiment of College Physics大学英语College English大学语文College Chinese大众传播学Mass Media代数几何Algebraic Geometry代数几何Algebraic Geometry代数曲面Algebraic Surfaces代数图论Algebraic Graph Theory代数拓扑Algebraic Topology代数学Algebra代用燃料Substitute Fuel代用运放电路Simulated Transmittal Circuit单片机与接口技术Mono-Chip Computers & Interface Technique单片机原理Fundamentals of Mono-Chip Computers单片机原理及应用Fundamentals of Mono-Chip Computers & Applications弹塑性力学Elastic-Plastic Mechanics弹性波Elastic Waves弹性力学Elastic Mechanics, Theory of Elastic Mechanics弹性元件的理论及设计Theory and Design of Elastic Element蛋白质结构基础Principle of Protein Structure蛋白质生物化学技术Biochemical Technology of Protein当代国际关系Contemporary International Relationship当代国外社会思维评价Evaluation of Contemporary Foreign Social Thought当代文学Contemporary Literature当代文学专题Topics on Contemporary Literature当代西方哲学Contemporary Western Philosophy当代戏剧与电影Contemporary Drama & Films当代资本主义经济Contemporary Capitalist Economy党史History of the Party导波光学Wave Guiding Optics德育Moral Education等离子体工程Plasma Engineering低频电子线路Low Frequency Electric Circuit低温测试技术Cryo Testing Technique低温传热学Cryo Conduction低温固体物理Cryo Solid Physics低温技术原理与装置Fundamentals of Cryo Technology & Equipment低温技术中的微机原理Priciples of Microcomputer in Cryo Technology低温绝热Cryo Heat Insulation低温气体制冷机Cryo Gas Refrigerator低温热管Cryo Heat Tube低温设备Cryo Equipment低温生物冻干技术Biological Cryo Freezing Drying Technology低温生物学原理与应用Principle & Application of Cryobiology低温实验技术Cryo Experimentation Technology低温物理导论Cryo Physic Concepts低温物理概论Cryo Physic Concepts低温仪表及测试Cryo Meters & Measurement低温原理Cryo Fundamentals低温原理与设备Cryo Fundamentals & Equipment低温制冷机Cryo Refrigerator低温中的微机应用Application of Microcomputer in Cryo Technology低温装置Cryo Equipment低噪声电子电路Low-Noise Electric Circuit低噪声电子设计Low-Noise Electronic Designing低噪声放大与弱检Low-Noise Increasing & Decreasing低噪声与弱信号检测Detection of Low Noise & Weak Signals地基基础课程设计Course Design of Groundsill Basis地理Geography第二次世界大战史History of World War II典型计算机分析Classical Computer Analysis电测量技术Electric Measurement Technology电厂计算机控制系统Computer Control System in Power Plants电磁测量实验技术Electromagnetic Measurement Experiment & Technology 电磁场计算机Electromagnetic Field Computers电磁场理论Theory of Electromagnetic Fields电磁场数值计算Numerical Calculation of Electromagnetic Fields电磁场与电磁波Electromagnetic Fields & Magnetic Waves电磁场与微波技术Electromagnetic Fields & Micro-Wave Technology电磁场中的数值方法Numerical Methods in Electromagnetic Fields电磁场中的数值计算Numerical Calculation in Electromagnetic Fields电磁学Electromagnetics电动力学Electrodynamics电镀Plating电分析化学Electro-Analytical Chemistry电工材料Electrical Materials电工测量技术基础Measurement Technology of Electrical Engineering电工测试技术基础Testing Technology of Electrical Engineering电工产品学Electrotechnical Products电工电子技术基础Electrical Technology & Electrical Engineering电工电子学Electronics in Electrical Engineering电工基础Fundamental Theory of Electrical Engineering电工基础理论Fundamental Theory of Electrical Engineering电工基础实验Basic Experiment in Electrical Engineering电工技术Electrotechnics电工技术基础Fundamentals of Electrotechnics电工实习Electrical Engineering Practice电工实验Experiment of Electrical Engineering电工实验技术基础Experiment Technology of Electrical Engineering电工学Electrical Engineering电工与电机控制Electrical Engineering & Motor Control电弧电接触Electrical Arc Contact电弧焊及电渣焊Electric Arc Welding & Electroslag Welding电化学测试技术Electrochemical Measurement Technology电化学工程Electrochemical Engineering电化学工艺学Electrochemical Technology电机Motor电机测试技术Motor Measuring Technology电机电磁场的分析与计算Analysis & Calculation of Electrical Motor &电机电磁场的数值计算Calculation of Electrical Motor & Electromagnetic Fields 电机电磁场理论Theory of Electrical Moto & Electromagnetic Fields电机电器与供电Motor Elements and Power Supply电机矩阵分析法Analysis of Electrical Motor Matrix电机课程设计Course Exercise in Electric Engine电机绕组理论Theory of Motor Winding电机绕组理论及应用Theory & Application of Motor Winding电机设计Design of Electrical Motor电机瞬变过程Electrical Motor Change Processes电机统一理论Theory of Electrical Motor Integration电机学Electrical Motor电机学及控制电机Electrical Machinery Control & Technology电机与拖动Electrical Machinery & Towage电机原理Principle of Electric Engine电机原理与拖动Principles of Electrical Machinery & Towage电机专题Lectures on Electric Engine电接触与电弧Electrical Contact & Electrical Arc电介质物理Dielectric Physics电镜Electronic Speculum电力电子电路Power Electronic Circuit电力电子电器Power Electronic Equipment电力电子器件Power Electronic Devices电力电子学Power Electronics电力工程Electrical Power Engineering电力企业管理Management of Electrical Enterprise电力生产技术Technology of Electrical Power Generation电力生产优化管理Optimal Management of Electrical Power Generation电力拖动Electric Traction电力拖动基础Fundamentals for Electrical Towage电力拖动控制系统Electrical Towage Control Systems电力拖动与电气控制Electrical Towage & Electrical Control电力系统Power Systems电力系统电源最优化规划Optimal Planning of Power Source in a Power System 电力系统短路Power System Shortcuts电力系统分析Power System Analysis电力系统规划Power System Planning电力系统过电压Hyper-Voltage of Power Systems电力系统继电保护原理Power System Relay Protection电力系统经济分析Economical Analysis of Power Systems电力系统经济运行Economical Operation of Power Systems电力系统可靠性Power System Reliability电力系统可靠性分析Power System Reliability Analysis电力系统课程设计Course Design of Power Systems电力系统无功补偿及应用Non-Work Compensation in Power Systems & Applicati 电力系统谐波Harmonious Waves in Power Systems电力系统优化设计Optimal Designing of Power Systems电力系统远动Operation of Electric Systems电力系统远动技术Operation Technique of Electric Systems电力系统运行Operation of Electric Systems电力系统自动化Automation of Electric Systems电力系统自动装置Power System Automation Equipment电力系统最优规划Optimal Planning in Power System电力装置课程设计Course Design of Power Equipment电力装置与系统Power Equipment & System电路测量与实验Circuit Measurement & Experiment电路测试技术Circuit Measurement Technology电路测试技术基础Fundamentals of Circuit Measurement Technology电路测试技术及实验Circuit Measurement Technology & Experiments电路分析基础Basis of Circuit Analysis电路分析基础实验Basic Experiment on Circuit Analysis电路分析实验Experiment on Circuit Analysis电路和电子技术Circuit and Electronic Technique电路基本理论Basis Theory of Circuitry电路及电子线路CAD Circuitry CAD电路理论Theory of Circuit电路理论基础Fundamental Theory of Circuit电路理论实验Experiments in Theory of Circuct电路设计与测试技术Circuit Designing & Measurement Technology电气测量技术Electrical Measurement Technology电气传动Electrified Transmission电气控制技术Electrical Control Technology电器设计Electrical Appliances Designing电器学Electrical Appliances电器与控制Electrical Appliances & Control电生理技术基础Basics of Electricphysiological Technology电视传感器图象显示Television Sensor Graphic Display电视接收技术Television Reception Technology电视节目Television Programs电视节目制作Television Program Designing电视新技术New Television Technology电视新闻Television News电视原理Principles of Television电网调度自动化Automation of Electric Network Management电学实验Electrical Experiment电影艺术Art of Film Making电站微机检测控制Computerized Measurement & Control of Power Statio电子材料与元件测试技术Measuring Technology of Electronic Material and Element电子材料元件Electronic Material and Element电子材料元件测量Electronic Material and Element Measurement电子测量与实验技术Technology of Electronic Measurement & Experiment电子测试Electronic Testing电子测试技术Electronic Testing Technology电子测试技术与实验Electronic Testing Technology & Experiment电子测试实验Electronic Testing Experiment电子测试与实验技术Electronic Testing Technology & Experiment电子机械运动控制技术Technology of Electronic Mechanic Movement Control电子技术Technology of Electronics电子技术腐蚀测试中的应用Application of Electronic Technology in Erosion Measurement 电子技术基础Basic Electronic Technology电子技术基础与实验Basic Electronic Technology & Experiment电子技术课程设计Course Exercise in Electronic Technology电子技术实验Experiment in Electronic Technology电子技术综合性设计实验Experiment in Electronic Technology电子理论实验Experiment in Electronic Theory电子商务Electronic Commerce电子系统的ASIC技术ASIC Design Technologies电子显微分析Electronic Micro-Analysis电子显微镜Electronic Microscope电子线路Electronic Circuit电子线路的计算机辅助设计Computer Associate Design of Electronic Circuit电子线路课程设计Course Design of Electronic Circuit电子线路设计与测试技术Electronic Circuit Design & Measurement Technology 电子线路设计与测试实验Electronic Circuit Design & Measurement Experiment 电子线路实验Experiment in Electronic Circuit电子学Electronics电子学课程设计Course Design of Electronics电子照相技术Electronic Photographing Technology雕塑艺术欣赏Appreciation of Sculptural Art调节原理Principles of Regulation调节装置Regulation Equipment动力机械CAD Dynamical Machine CAD动力学Dynamics动态规划Dynamic Programming动态无损检测Dynamic Non-Destruction Measurement动态信号Dynamic Signal动态信号分析与仪器Dynamic Signal Analysis & Apparatus动物病害学基础Basis of Animal Disease动物免疫学Animal Immunology动物生理与分子生物学Animal Physiology and Molecular Biochemistry动物学Zoology动物遗传工程Animal Genetic Engineering毒理遗传学Toxicological Genetics断裂力学Fracture Mechanics断裂疲劳力学Fatigue Fracture Mechanics锻压测试技术Forging Testing Technique锻压工艺Forging Technology锻压机械液压传动Hydraulic Transmission in Forging Machinery锻压加热设备Forging Heating Equipment锻压设备专题Lectures on Forging Press Equipments锻压系统动力学Dynamics of Forging System锻造工艺Forging Technology锻造加热设备Forging Heat Equipment对外贸易保险International Trade Insurance对外贸易地理International Marketing Geography对外贸易概论Introduction to International Trade对外贸易运输International Trade Transportation多层网络方法Multi-Layer Network Technology多复变函数Analytic Functions of Several Complex Variables多媒体计算机技术Multimedia Computer Technology多媒体技术Multimedia Technology多目标优化方法Multipurpose Optimal Method多项距阵Multi-Nominal Matrix多元统计分析Multivariable StatisticsF开头的课程发电厂Power Plant发电厂电气部分Electric Elements of Power Plants发电厂电气部分与动力部分Electric Elements & Dynamics of Power Plants发电厂电气部分与热力设备Electric Elements & Thermodynamics Equipment of Power Plants发电厂计算机控制Computer Control in Power Plant发酵工程Zymolysis Engineering发育生物学原理与实验技术Principle and Experimental Technology of Development发展经济学Evolutive Economics法理学Nomology法律基础Fundamentals of Law法学概论An Introduction to Science of Law法学基础Fundamentals of Science of Law翻译Translation翻译理论与技巧Theory & Skills of Translation反不正当经济法Anti-malfeasance Economic Law泛读Extensive Reading泛函分析Functional Analysis泛函分析Functional Analysis房屋建筑学Architectural Design & Construction房屋建筑学课程设计Course Design of House Architecture仿真与辅助设计Simulation & Computer Aided Design放射生物学Radiation Biology放射学Radiology非电量测量Non-Electricity Measurement非金属材料Non-Metal Materials非线性采样系统Non-Linear Sampling System非线性方程组的数值解法Numerical Methods for No-linear System s of Equations非线性光学Nonlinear Optics非线性规划Non-Linear Programming非线性控制理论Non-Linear Control Theory非线性双曲型守恒律解的存在性The Existence of Solutions for Non -linear Hyperbolic Conservation Laws 非线性物理导论Introduction to Nonlinear Physics非线性振荡Non-Linear Oscillation非线性振动Nonlinear Vibration废水处理工程Technology of Wastewater Treatment废水处理与回用Sewage Disposal and Re-use沸腾燃烧Boiling Combustion分布式计算机系统Distributed Computer System / Distributed System分布式系统与分布式处理Distributed Systems and Distributed Processing分离科学Separation Science分析化学Analytical Chemistry分析化学实验Analytical Chemistry Experiment分析力学Analytic Mechanics分析生物化学Analytical Biochemistry分析生物化学Analytical Biochemistry分子病毒学Molecular Virology分子进化工程Engineering of Molecular Evolution分子生物学Molecular Biology分子生物学技术Protocols in Molecular Biology分子遗传学Molecular Genetics风机调节Fan Regulation风机调节.使用.运转Regulation, Application & Operation of Fans风机三元流动理论与设计Tri-Variant Movement Theory & Design of Fans风能利用Wind Power Utilization风险投资分析Analysis of Risk Investment服务业营销Service Industry Marketing辅助机械Aided Machine腐蚀电化学实验Experiment in Erosive Electrochemistry复变函数Complex Variables Functions复变函数与积分变换Functions of Complex Variables & Integral Transformation 复合材料结构力学Structural Mechanics of Composite Material复合材料力学Compound Material Mechanics傅里叶光学Fourier OpticsG开头的课程概率论Probability Theory概率论与数理统计Probability Theory & Mathematical Statistics概率论与随机过程Probability Theory & Stochastic Process概率与统计Probability & Statistics钢笔画Pen Drawing钢的热处理Heat-Treatment of Steel钢结构Steel Structure钢筋混凝土Reinforced Concrete钢筋混凝土及砖石结构Reinforced Concrete & Brick Structure钢砼结构Reinforced Concrete Structure钢砼结构与砌体结构Reinforces Structure and Monsary Structure钢砼课程设计Reinforced Concrete Course Design钢砼设计Experiment of Reinforced Concrete Structure高层建筑基础Tall Building Foundation高层建筑基础设计Designing bases of High Rising Buildings高层建筑结构设计Designing Structures of High Rising Buildings高等材料力学Advanced Material Mechanics高等代数Advanced Algebra高等发光分析Advanced Luminescence Analysis高等分析化学Advanced Analytical Chemistry高等工程力学Advanced Engineering Mechanics高等光学Advanced Optics高等环境微生物Advanced Environmental Microorganism高等教育管理Higher Education Management高等教育史History of Higher Education高等教育学Higher Education高等量子力学Advanced Quantum Mechanics高等生物化学Advanced Biochemistry高等数理方法Advanced Mathematical Method高等数学Advanced Mathematics高等数值分析Advanced Numeric Analysis高等土力学Advanced Soil Mechanics高等无机化学Advanced Inorganic Chemistry高等有机化学Advanced Organic Chemistry高电压测试技术High-Voltage Test Technology高电压技术High-Voltage Technology高电压技术与设备High-Voltage Technology and Device高电压绝缘High-Voltage Insulation高电压实验High-Voltage Experiment高分子材料High Polymer Material高分子材料及加工High Polymer Material & Porcessing高分子化学High Polymer Chemistry高分子化学实验High Polymer Chemistry Experiment高分子化学与物理Polymeric Chemistry and Physics高分子物理High Polymer Physics高分子物理实验High Polymer Physics Experiment高级程序设计语言的设计与实现Advanced Programming Language's Design & Implementation 高级管理信息系统Advanced Management Information Systems高级计算机体系结构Advanced Computer Architecture高级计算机网络Advanced Computer Networks高级计算机网络与集成技术Advanced Computer Networks and Integration Technology高级经济计量Advanced Economic Metrology高级软件工程Advanced Software Engineering高级生化技术Advanced Biochemical Technique高级生物化学Advanced Biochemistry高级食品化学Advanced Food Chemistry高级视听Advanced Videos高级数据库Advanced Database高级数理逻辑Advanced Numerical Logic高级水生生物学Advanced Aquatic Biology高级英语听说Advanced English Listening & Speaking高级植物生理生化Advanced Plant Physiology and Biochemistry高能密束焊High Energy-Dense Beam Welding高频电路High-Frequency Circuit高频电子技术High-Frequency Electronic Technology高频电子线路High-Frequency Electronic Circuit高维代数簇Algebraic Varieties of Higher Dimension高压测量技术High-Voltage Measurement Technology高压测试技术High-Voltage Testing Technology高压电场的数值计算Numerical Calculation in High-Voltage Electronic Field 高压电工程High-Voltage Engineering高压电技术High-Voltage Technology高压电器High-Voltage Electrical Appliances高压绝缘High-Voltage Insulation高压实验High-Voltage Experimentation高压实验设备测量High-Voltage Experimentation Equipment Measurement 高压试验技术High-Voltage Experimentation Technology工厂电气设备Electric Equipment of Plants工厂供电Factory Electricity Supply工程材料的力学性能测试Mechanic Testing of Engineering Materials工程材料及热处理Engineering Material and Heat Treatment工程材料学Engineering Materials工程测量Engineering Surveying工程测量实习Engineering Measuring Practice工程测试技术Engineering Testing Technique工程测试实验Experiment on Engineering Testing工程测试信息Information of Engineering Testing工程测试与信号处理Engineering Testing & Signal Processing工程地质Engineering Geology工程动力学Engineering Dynamics工程概论Introduction to Engineering工程概预算Project Budget工程经济学Engineering Economics工程静力学Engineering Statics工程力学Engineering Mechanics工程热力学Engineering Thermodynamics工程数学Engineering Mathematics工程项目概预算Engineering Project Estimate & Budget工程项目评估Engineering Project Evaluation工程优化方法Engineering Optimization Method工程运动学Engineering Kinematics工程造价管理Engineering Cost Management工程制图Graphing of Engineering工业产品学Industrial Products工业电子学Industry Electronics工业分析Industrial Analysis工业锅炉Industrial Boiler工业会计学Industrial Accounting工业机器人Industrial Robot工业技术基础Basic Industrial Technology工业技术经济Industrial Technology Economics工业建筑设计原理Principles of Industrial Building Design工业经济理论Industrial Economic Theory工业经济学Industrial Economics工业美术设计Art Designing in Industry工业企业财务管理Industrial Enterprise Financial Management工业企业财务会计Accounting in Industrial Enterprises工业企业管理Industrial Enterprise Management工业企业经营管理Industrial Enterprise Administrative Management 工业社会学Industrial Sociology工业心理学Industrial Psychology工业窑炉Industrial Stoves工艺过程自动化Technics Process Automation工艺设计Technics Design工艺实习Technics Practice工艺原理与研究方法Principles & Research of Technics公差Common Difference公差测试实验Common Difference Testing Experiment公差技术测量Technical Measurement with Common Difference公差与配合Common Difference & Cooperation公共关系Public Relationship公共关系学Public Relations公司法Corporation Law公司组织与管理Organization and Management公司组织与管理Organization and Management of Corporate公文写作Document Writing功能材料原理与技术Principle and Technology of Functional Materials 功能高分子Functional Polymer功能性食品Function Foods古代汉语Ancient Chinese古典文学作品选读Selected Readings in Classical Literature骨科医学Osteopathic Medicine固体磁性理论Theory of Magnetism in Solid固体激光Solid State Laser固体激光器件Solid Laser Elements固体激光与电源Solid State Laser & Power Unit固体理论Solid State Theory固体物理Solid-State Physics故障诊断与容错技术Malfunction Diagnoses & Tolerance Technology 关税Tariff管理概论Introduction to Management管理沟通Management Communication, Management Negotiation管理会计Managerial Accounting管理经济学Management Economics管理科学专题Management Science Special Subject管理数学Management Mathematics管理系统FOXBASE Management System of FOXBASE管理系统模拟Management System Simulation管理心理学Management Psychology管理信息系统Management Information System管理学Management Theory, Principles of Management管理学Principles of Management光波导理论Light Wave Guide Theory光电技术Photoelectric Technology光电检测与信号处理Optoelectronic Detection and Processing光电课程设计Photoelectric Course Exercise光电摄像技术Photoelectric Photographing Technique光电探测及信号处理Photoelectric Inspect & Signal Processing光电系统课程设计Photoelectric System Course Design光电信号处理Photoelectric Signal Processing光电信号与系统分析Photoelectric Signal & Systematic Analysis光电信息计算机处理Computer Processing in Photoelectric Information光电子技术Photoelectronic Technique光电子学与光电信息技术Optoelectronics and Optoelectronic Information Technology 光辐射探测技术Ray Radiation Detection Technology光接入网技术Technology of Light Access Network光谱Spectrum光谱分析Spectral Analysis光谱学Spectroscopy光纤传感Fibre Optical Sensors光纤传感器Fibre Optical Sensors光纤传感器基础Fundamentals of Fibre Optical Sensors光纤传感器及应用Fibre Optical Sensors & Applications光纤光学Fiber Optics光纤光学课程设计Course Design of Fibre Optical光纤技术实验Experiments in Fibre Optical Technology光纤实验Experiments in Fibre Optical光纤通信基础Basis of Fibre Optical Communication光纤通信技术Fibre Optical Communication Technology光纤通信网络Networks of Fiber Communications光纤通信系统Fibre Optical Communication System, System of Fiber Communications 光纤原理与技术Fibre Optical Operation & Technology光学Optics光学测量Optical Measurement光学分析法Optical Analysis Method光学工艺实习Optical Technology Practice光学计量仪器设计Optical Instrument Gauge Designing光学检测Optical Detection光学设计Optical Design光学信息导论Introduction of Optical Information光学仪器设计Optical Instrument Designing光学仪器与计量仪器设计Optical Instrument & Gauge Instrument Designing。
unit Introduction to Managerial Accounting
unit 15 Introduction to Managerial AccountingUnit 15Introduction to Managerial AccountingManagerial Accounting is 8><#004699'>a field of accounting that provides economic and financial information for managers and other internal users.<#004699'>A company may use it to analyze past, control present, plan future and participate in decision-making for the purpose of achieving the goal of profit maximization based on sound internal management.Ⅰ. Managerial Accounting vs Financial AccountingSimilarityEach field of accounting deals with the economic events of an enterprise.For example, cost.Unit cost of manufacturing <#004699'>a product;Total cost of goods manufactured and soldBoth managerial accounting and financial accounting require that the results of an entity’s economic events should be quantified and be communicated to interested parties.Ⅰ. Managerial Accounting vs Financial AccountingInternal audit within the businessIndependent audit by CPAAuditingFrequent internal reports suitable for management needsGenerally prepared regularly at the end of each accounting period FrequencyRelevantly accurate information. Timeliness, pertinence, applicability are stressed.Highly condensed information of company as <#004699'>a wholeInformationGo beyond GAAP and meet internal needsFollowing GAAPPrincipleSpecifically for internal decision-making and forecasting, etc.General information for all users about the past historical transactionsPurposesInternal users such as managers and employees.External users, such as stockholders, creditors, customers, and regulatory agenciesMain usersManagerial AccountingFinancial AccountingⅡ. Managerial Accounting and Decision-makingManagement accountant has <#004699'>a wide range of responsibility involving professional knowledge and skill in the preparation and the presentation of information to all levels of management in the organization structure.ManagementPlanningDirectingMonitoring &ControllingStrategyPositioningBudgetingCostingProductionSpecialanalysis1. PlanningPlanningStrategyPositioningBudgetingPlanning requires management to look into the future to establish objectives.(1) Strategy<#004699'>A business usually spends <#004699'>a great deal of management time and effort to develop its strategy because of its importance.Specific strategy generally included three categories: mission, goal, objective. They are based on core value.StrategyPositioningBudgetingMissionGoalObjectiveCorevaluesCorevaluesMission: organization’s purpose and direction. <#004699'>A mission is <#004699'>a very big, long-term end-result or achievement.Goals: They are the ends toward which effort and action are directed or coordinated.Objectives: Specific objectives make sure strategies are achieved guided and correctly. SMART RuleCore values: the key rules that the business will apply with include fair trade, ethics, customer service, employment, environmental awareness, etc.University of Washington School of Public Health (SPH)Mission:To promote population health, prevent illness, disability, and injury, and ensure efficient, effective, and equitable health care systems through education, research, and service.Goals:Educate innovative, effective, and culturally competent public health researchers, faculty, and practitioners.Advance knowledge in the public health sciences through research and discovery.Contribute to sound public health policies and increase the recognition of the importance of public health through dissemination and community collaboration.Objectives<#004699'>a. Educate innovative, effective, and culturally competent public health researchers, faculty, and practitioners.Recruit and retain outstanding faculty in the range of disciplines and specialities consistent with SPH’s mission.Recruit graduate and undergraduate students of the highest academic capabilities who are committed to public health.Provide <#004699'>a multicultural setting for public health learning.Provide excellent educational programs and opportunities.Apply innovative pedagogical methods to enhance teaching and learning.Promote lifelong learning.Value:Objectivity and professional integrity in research, education, and serviceCreativity and interdisciplinary approaches in solving local,national, and global public health problemsPursuit of knowledge to better understand human health, environmental health, and their interconnectionsScientifically rigorous evaluation of evidence to inform public health recommendationsBuilding partnerships between academic public health and communities to improve human and environmental healthCompassion, equity, and social justice in defi ning and addressing healthExpanded opportunities for learning beyond the classroom to individual mentorship and applied experience in the community Educational outreach to the public health workforceRespect for and inclusion of diverse values, beliefs, and cultures in research and teachingVigilance to recognize and forecast threats to public health ?XYZ companyMission - To make the XYZ company largest seller of premium candy Objectives/Goals - Achieve share of market leadership in the premium candy segment.?????- Be known as the most expensive candy, but worth it.Strategy - Convince consumers that XYZ candy is the best premium candy by associating with high-end people and entities.(2) PositioningIt helps put the organization in an optimal place to achieve and realize its goals.Positioning is <#004699'>a sophisticated step which will depend on the gathering and evaluating accounting information.PlanningStrategyPositioningBudgetingIdentifying <#004699'>a market niche for <#004699'>a brand, product or service utilizing traditional marketing placement strategies (i.e. price, promotion, distribution, packaging, and competition).(1)Cost/Volume/Profit Analysis(2)Global trade and transportation(3)Branding/Pricing/Sensitivity/Competition(3) BudgetingIt is also <#004699'>a critical element.It outlines the financial limit within which an organization can operate.PlanningStrategyPositioningBudgeting弹性预算指在成本习性分析的基础上，以业务量、成本和利润之间有规律的依存关系为依据，按照预算期可预见的各种业务量水平编制能够适应多种情况的预算方法。
Managmerialaccounting财务决策
Is the company earning satisfactory income?
How does the company
compare in size and
profitability with its
competitthey
catch us?
Will the company be able to pay its debts as they come due?
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Managmerialaccounting财务决策
Introduction to managerial accounting
What is accounting? What is managerial accounting?
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Managmerialaccounting财务决策
Can we afford to give employee PPpT文a档演y模板raises this year? 2020/11/2
Which product line is the most profitabMlanea?gmerialaccounting财务决策
QUESTIONS ASKED BY INTERNAL USERS
Internal Users
Marketing managers Production supervisors
Finance directors Company officers
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Investors Creditors Tax authorities Regulatory agencies Customers Labor unions
6ManagerialAccounting-Student_财务管理_经管
Product-Level Activity
Organizationsustaining Activity
Customer-Level Activity
6-13
Characteristics of Successful ABC Implementations
6-11
How Costs are Treated Under Activity–Based Costing
ABC defines five levels of activity that largely do not relate to the volume of units
produced.
Traditional cost systems usually rely on volume measures such as direct labor hours and/or machine
Strong top management support
Link to evaluations and rewards
Cross-functional involvement
6-14
Baxter Battery – An ABC Example
Baxter Battery Company Income Statement
Production Department
Indirect factory wages
$ 6,000,000
Factory equipment depreciation
3,500,000
Factory utilities
2,500,000
财务管理专业英语
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1.2.2 Financing Decisions
o If the firm decides to raise funds externally, the financial manager can do so by incurring debts, such as through bank loans or the sale of bonds, or by selling ownership interests through a stock offering.
o 会计科目；账户
PPT文档演模板
财务管理专业英语
1）Account、Accounting & Accountant
o Accounting：会计、会计学 Financial Accounting and Managerial Accounting are two major specialized fields in Accounting. 财务会计和管理会计是会 计的两个主要的专门领域。 Accounting elements 会计要素
PPT文档演模板
财务管理专业英语
三、others—其它
o 作业 o 平时成绩占期末总成绩的10%
PPT文档演模板
财务管理专业英语
1、Introduction to Financial Management (1)
1.1 Financial Management and Financial Manager
9. Capital Structure 资本结构
10. Dividend Policy 股利政策
11. Working Capital Management 营运资本管理
Financial and Managerial Accounting (6)
C1
4
8-5
Principles of Internal Control
Internal control principles common to all companies:
1. 2. 3. 4. Establish responsibilities. Maintain adequate records. Insure assets and bond key employees. Separate recordkeeping from custody of assets.
b) Principles of internal controls b) Principles of internal controls a) Purpose of internal controls b) Principles of internal controls a) Purpose of internal controls
5.
6. 7.
C1
Divide responsibility for related transactions.
Apply technological controls. Perform regular and independent reviews.
5
8-6
Technology and Internal Control
Section 404 of SOX requires that managers document and assess the effectiveness of all internal control processes that can impact financial reporting.
Managerial Accounting
Fixed vs. Variable Costs: Breakeven Analysis
In a Profit-oriented Context Volume of production and fixed vs. variable costs Income per unit and break-even point In a Library Context Collection costs vs. services costs Implementation of an Automated System vs. usage costs Implementation of a Fee-for-Service vs. usage costs
Managerial Accounting A Brief Review
Robert M. Hayes 2005
ቤተ መጻሕፍቲ ባይዱ
Overview
The Components of Accounting Objectives of Managerial Accounting Categories of Costs Cost-Volume Breakeven Analysis Cost Accounting for Programs and Services Cost Accounting in Managing Routine Operations Cost Accounting in Managing Non-Routine Operations
Total Costs vs. Unit Costs: Units of Production or of Delivery
Total costs Accumulation by classification (e.g., materials, labor, overhead) Allocation to cost objectives (e.g., departments or products) Unit costs The choice of units, whether of production or of delivery, depends upon the purpose. If the focus is on internal efficiency, use units of production (e.g., “cost per title”) If the focus is on external effectiveness, use units of delivery (e.g., “cost per user”).
推荐下载-10ManagerialAccounting-Student-财务管理-经管 精品
A Performance Report Combining Activity and Revenue and Spending Variances
Now, let’s use
budgeting
concepts to combine the revenue and
spending variances reports for Larry’s
Flexible budget cost
Actual cost
The difference is a spending variance.
Revenue and Spending Variances
Let’s use
budgeting
concepts to compute revenue and
spending variances for Larry’s Lawn
Flexible Budgets and Performance Analysis
Chapter 10
Learning Objective 10-1
Prepare a flexible budget.
Characteristics of Flexible Budgets
Planning budgets are prepared for a single, planned level of activity.
Activity Variances
Larry’s Flexible Budget Compared with the Planning Budget
Activity and revenue increase by 10 percent, but net operating income increases by more than 10 percent due to the presence of fixed costs.
Managerial Accounting Tools for Business Decision Making (3)
True
2. A manufacturer of paintballs is likely to use process costing.
False
3. Both job order and process costing determine product costs at the end of a period of time, rather than when a product is completed.
3-11
LO 1
1
Compare Job Order and Process Cost Systems
Indicate whether the following statements are true or false. False
1. A law firm is likely to use process costing for major
Illustration 3-2 Process cost and job order cost companies and products 3-4
LO 1
Use of Process Cost Systems
Question
Which of the following items is not a characteristic of a process cost system: a. Once production begins, it continues until the finished product emerges. b. The focus is on continually producing homogenous products. c. When the finished product emerges, all units have precisely the same amount of materials, labor, and overhead. d. The products produced are heterogeneous in nature.
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produced.
Traditional cost systems usually rely on volume measures such as direct labor hours and/or machine
activity measure are accumulated.
6-10
How Costs are Treated Under Activity–Based Costing
Activity Measure
The term cost driver is also used to refer to an activity measure.
6ManagerialAccounting-Student_财务管理_经管-文档资料
主讲人：XXX
6-2
Activity-Based Costing: A Tool to Aid Decision Making
6-3
Activity–Based Costing (ABC)
ABC is designed to provide managers with
cost system
I agree!
6-4
Learning Objective 6-1
Understand activity-based costing and how it differs from a traditional costing
system.
6-5
How Costs are Treated Under Activity–Based Costing
All Some
Traditional product costing
ABC product costing
ABC does not assign all manufacturing costs to products.
6-7
How Costs are Treated Under Activity–Based Costing
hours to allocate all overhead costs to products.
cost information for strategic and other
decisions that potentially affect capacity, and therefore,
affect “fixed” as well as variable
costs.
ABC is a good supplement to our traditional
ABC differs from traditional cost accounting in three ways.
Level of complexity
Activity–Based Costing
Plantwide Overhead
Rate
Departmental Overhead Rates
Number of cost pools ABC uses more cost pools.
Simple count of the number of times an activity
occurs.
Duration driver
A measure of the amount of time needed for an activity.
6-12
How Costs are Treated Under Activity–Based Costing
Traditional cost systems usually rely on volume measures such as direct labor hours and/or machine hours to allocate
all overhead costs to products.
ABC uses more cost pools.
6-6
How Costs are Treated Under Activity–Based Costing
ABC differs from traditional cost accounting in three ways.
Manufacturing costs
Nonmanufacturing costs
An allocation base in an activity-based
costing system.
6-11
How Costs are Treated Under Activity–Based Costing
Two common types of activity measures:
Transaction driver
6-9
How Costs are Treated Under Activity–Based Costing
Activity
Activity Cost Pool
$$
$
$ $
$
An event that causes the consumption of overhead
Байду номын сангаасresources.
A “cost bucket” in which costs related to a single
ABC differs from traditional cost accounting in three ways.
Manufacturing costs
Nonmanufacturing costs
Traditional product costing
ABC product costing
ABC assigns both types of costs to products.
6-8
How Costs are Treated Under Activity–Based Costing
ABC differs from traditional cost accounting in three ways.
Each ABC cost pool has its own unique measure of activity.