In this paper, a new differential ABC method used in profit analysis and cost budget analysis is proposed.
传统成本法容易造成产品成本信息失真,不利于盈利分析和预算分析;而作业成本法(ABC)不能反映部门成本信息,无法满足企业对部门管理的需要,由此提出一种改进的作业成本法——部门作业成本法(DABC)。
This paper focuses on the ability of payoff of contractors in China.
关注于施工企业的盈利能力,在对影响施工企业利润外部环境因素进行回顾的基础上,通过对25家上市施工企业2004～2006年度财务数据的分析,表明业务活动是导致企业间利润差异的主要原因。
Demonstration Analysis on the Profit Status of Agricultural Listed Companies and Its Influencing Factors in China;
我国农业上市公司盈利状况及其影响因素实证分析
Our country professional basketball club booking rate present situation and profit ability relations research;
职业俱乐部上座率与盈利水平关系探析——以我国职业篮球俱乐部调研为分析对象
In view of the issue of poor profitability that China's construction industry suffered for a long time, and taking a special investigation conducted in a northern China city as background, factors that influence the profit-making capability of construction enterprises are analyzed from angles of clients, contractors and the third party in the construction market.
针对建筑业长期利润水平低下的问题,以我国北方某城市的专项调研为背景,从建设单位、承包商和建设市场第三方等角度分析了影响建筑企业盈利能力的诸多因素。
The paper has researched the impact of ERP adoption on operational capability and profit-making capability of Chinese firms.
通过上市公司ERP实施前后的财务数据比较,研究了ERP实施对我国企业营运能力和盈利能力的影响。
Analysis on profit pattern of E-Business for E-City multi-media station;
对E城便利站电子商务盈利模式的评析
Research on the Profit Pattern of Operation Department of Integrated Transport Hub in China;
我国城市综合交通枢纽运营单位盈利模式研究