The article discussed the difference of meaning and characteristic between hospital management accounting with finance accounting.

本文系统介绍了医院管理会计的内涵、特征和与财务会计的区别；

By analyzing some cases in chapter four, I introduce the application of strategy management accounting and put forward my idea of its application.

第四章，通过对几个案例的分析，介绍了战略管理会计的一些应用，并提出了自己尝试性的应用设想。

This thesis proceeds with necessity of establishing the report system of management accounting, around why and how and what kind of report system of management accounting to structure.

本文从建立管理会计报告体系的必要性入手，围绕为什么构建-如何构建-构建什么样的管理会计报告体系这条主线进行了论述。

Another idea is the employment of outside financial management accounting firms to independently audit funds for the reconstruction process.

另一种意见是雇用外部的财务管理会计公司对用于重建过程的资金进行独立审计。

As a new creation of accounting theories, value chain management accounting is the combination of value chain analysis and accounting theory.

价值链分析理论与会计管理理论相结合产生了价值链管理会计，这是会计理论的拓展。

The development and perfection of nongovernmental enterprises ask for the management accounting.

民营企业的自我完善和发展需要管理会计。

She's also author of Out of the Red, a management accounting guide for small-business owners.

她还著有《摆脱赤字》一书，这是一本为小公司业主而写的管理会计指南。

Therefore, the development of management theories promotes the emergence and development of management accounting.

因此，管理理论的发展，促进了管理会计的产生和发展。

One of the goals for CIMA is to establish and issue Applied Guidence to Management Accounting(AGMA).

中国管理会计师协会的任务之一是建立和发布管理会计应用指南。

Sustainable development is the common goal of management accounting and green manufacturing.

可持续发展是管理会计和绿色制造理念的共同目标。

Strategic management accounting as the decision support system of the enterprise's strategic management does not form the concrete and applied method system so far.

作为企业战略管理决策支持系统的战略管理会计，至今尚未形成一套较为具体而又实用的应用方法体系。

Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control.

固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。

The practical conditions of application of strategic management accounting is provided with the perfection of market mechanism and enterprise system and the spread of information technology.

在我国，随着市场机制和现代企业制度的完善以及信息技术的普及，应用战略管理会计的现实条件已经具备。

If you pass all papers in this level, you will be awarded CIMA Advanced Diploma in Management Accounting.

如果您通过这个级别的所有考试，您将被授予”CIMA管理会计高级文凭”。

Chapter two discusses theoretical basis of strategic management accounting and its beginning theory. In the foundation it set up the framework of basis theory of the strategic management accounting.

第二章探讨了战略管理会计的理论基础和它的逻辑起点理论，并在此基础上构建了战略管理会计的基本理论框架。

Financial Accounting and Management Accounting.

财务会计和管理会计。

Along with the come of knowledge economy, statistical method will play an important role for improving and perfecting management accounting.

随着知识经济时代的到来，统计方法在完善和健全管理会计方面将发挥更大的作用。

Logistics management applied management accounting should make logistics cost as the center, through the analysis of logistics cost to predict, decide, plan and control of logistics activity.

物流管理应用管理会计是以物流成本为中心，通过对物流成本分析，对物流活动进行预测、决策、规划和控制；

To understand the evolution of management accounting can be help for the cognition and solving of problems of management accounting tools such as cost design.

研究管理会计的变迁可以正确认识管理会计工具（如成本企画）中存在的问题，便于积极寻求解决对策。

Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.

此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。

Management accounting aids the control process by providing performance reports that compare the actual with the planned outcomes for each responsible center.

在控制过程中，管理会计通过提供业绩报告将每一责任中心的实际结果与计划对比。

After analyzing the current analysis models of the application environment of management accounting, a new analysis model is set up on the basic principles of the system theory.

在分析了现有的管理会计应用环境分析模式的基础上，运用系统论的基本原理建立了一个新的管理会计应用环境研究模型。

We should understand the meaning, the content, the character and the new analyzing method of the strategic management accounting.

战略管理会计的涵义、内容、特征及其带来的新的分析方法是应该了解的。

Management Accounting is an important part of management system of morden enterprise.

管理会计是现代企业管理制度的重要组成部分。

The information produced by a management accounting system can include the expenses incurred in operating a department or the cost of providing a product, service, or activity.

管理会计系统生成的信息包含了一个部门的运作开支或者为提供一个产品，服务或举行一项活动而产生的成本。