浅析管理会计在应用中存在的问题

首先提出了目前我国管理会计应用中存在的问题,然后从管理会计自身缺陷、管理会计内容存在的问题、管理会计研究方法、企业内部环境、企业外部环境5个方面进行了分析。最后对提高管理会计应用水平提出了若干建议,总结管理会计未来发展方向,提出必须加强对管理会计应用与发展的研究,寻求加速管理会计在我国企业管理中推广应用的有效途径。     

浅谈我国管理会计的现状及发展

介绍了我国管理会计在企业发展中的现状,以及提高管理会计在实践应用中的水平的几条途径.     

管理会计在我国企业应用中存在的问题及对策

通过对目前管理会计在我国企业管理中应用的分析，提出一些存在的问题和对策，以加速管理会计在我国企业管理中的推广应用。     

管理会计在我国的应用

管理会计在我国发展缓慢，既有企业内部的原因，也有企业外部的原因。如何提高管理会计在我国的应用，笔者强调以下几点：强化管理会计的理论研究，建立有中国特色的管理会计体系；优化宏观市场环境，加快建立现代企业制度；企业领导重视会计工作；加强管理会计教育，提高会计人员素质；建立中国管理会计组织；大力开发管理会计软件。     

管理会计的特性及其在我国企业的运用

该文首先对管理会计的个性化特性进行了剖析,在此基础上描述了目前我国管理会计应用的现状,然后从企业的外部环境、内部环境和管理会计自身缺陷等三个方面分析了造成这种现状的原因,最后提出了提高管理会计应用水平的若干设想。     

对管理会计应用问题的探讨

目前,管理会计在我国企业管理中的应用正处在一个关键的转折点上,需要将以往企业中应用的经验总结,并且在此基础上吸取经验教训,形成适应我国的独特的管理会计理论和方法体系,以适应企业经营机制转变的需要,保证企业生产经营的高效率,促进企业自身适应能力的提高。因此,加强对     

浅论作业成本法理论及应用

作业成本法作为一种先进的成本计算方法,在西方企业有一定应用,在全国尚处于发展阶段,是会计领域中的新课题,也是管理会计的前沿问题。作为成本法的产生,使企业的产品成本的计算更客观、及时、有效和准确,有助于业绩的计量和考核,对企业加强成本控制与管理有重要意义。文章在探讨了作业成本法的先进性后,分析了作业成本法在我国的应用现状及其原因,提出了我国实施作业成本法的建议。     

应用现代信息技术 提升财务管理水平

财务管理是企业管理的中心,直接关系到企业的生存与发展。而现代信息技术,尤其是网络技术在会计领域的应用和发展,预示着会计技术手段由会计电算化进一步跨越到会计信息化阶段。     

会计电算化存在的问题及解决方法

目前我国会计电算化的成效比预期要小,不仅数量上真正以机代账的企业还不多,而且其中大多数企业只在账务、报表、工资等方面实现核算电算化。正是由于我国企业管理信息化往往从会计开始这样一种现实,使得我国会计软件公司长期以来一心一意地独立发展会计软件,使会计信息系统成为一个孤立于其他子系统的一个自我封闭式系统,限制了它的作用。     

对建立具有中国特色的管理会计的几点思考

管理会计这一学科的萌芽、产生和发展,全面体现了现代管理科学理论发展的主线,对推行现代企业制度、提高企业经营管理水平和经济效益等方面发挥了重要作用。但是,我国管理会计实践中依然存在一些值得注意并需尽快加以解决的问题,而随着世界经济竞争的加剧和高新技术发展所带来的挑战,管理会计的创新也成为一个紧迫的任务。     

Current situation and future trend of China rare earth luminescent material industry

<正>Rare earth luminescent material is one of the most important application sectors of rare earths.China enjoys the exceptional advantage to develop rare earth luminescent material for its abundant rare earth resources.After several decades'endeavor,China's rare earth luminescent material industry,headed by rare earth phosphor for lamp and LED and high efficient rare earth energy-saving light source,has been gradually developed into a scale industry.China has become a major production base of rare earth phosphor for lamps and rare earth     

China rare earth market review

正June 1~10,2014Rare earth market remained weak.Quoted price of rare earth products was similar to that in May.There was no sign of recovery in downstream market.The market of NdFeB magnetic materials and phosphor was depressed.Catalyst,polishing powder and ceramic industries remained inactive.Demand from downstream industry was soft.Consumers purchased on their needs.Suppliers had strong intention to sell.Prices of rare earth products     

Annual Report analysis of Chinese rare earth-related listed companies in 2013

<正>Chinese rare earth-related listed companies have published their 2013 annual reports.It can be understood from their reports that production and operation activities of Chinese rare earth-related companies were still heavily affected by macro economy and industrial policies.They basically followed the steps of national economy.In 2013,world economy recovered slowly but the economy     

Market opportunities and challenges for rare earth polishing powder

正1.Status of rare earth polishing powder Rare earth polishing powder with high content of cerium oxide began to replace iron oxide for glass polishing and became one of the key materials in glass polishing process since 1940.Compared with traditional iron oxide,rare earth polishing powder has many advantages,such as fast polishing rate,high polishing quality and long service life.It can achieve good surface quality and improve operation conditions.For example,in lens polishing,the polishing work that cerium     

Baotou Research Institute of Rare Earths developed a new RE alloy preparation technology

正Pyrometallurgy Laboratory of Baotou Research Institute of Rare Earths had independently developed a new preparation technology of rare earth alloy for NdFeB.The alloy can remarkably enhance the coercivity of NdFeB magnet but also evidently reduce the production cost of the magnet.The new master alloy was prepared in the kA pilot-scale electrolytic cell by the independent technology.The rare earth master alloy can be used as the raw material for NdFeB.Compared     

China rare earth market review

正November 21~30,2014Due to weak demand from downstream industries,transactions of rare earth in Chinese domestic market were inactive.It was difficult to sell any rare earth products except for dysprosium oxide and terbium oxide.Suppliers lost confidence in recent market.Demand for rare earth products was soft.Consumers continued to take a wait-and-see attitude.Rare earth export market remained slow.     

Galaxy Magnets achieved the net profit of 34.02 million yuan in the first six months of 2014

正Galaxy Magnet announced its financial results for the first half of 2014 on August 14.For the first six months ended on 30 June 2014,Galaxy Magnet achieved operation income of RMB 182.3 million,up8.40% over the same period of 2013,and the net profit attributable to the shareholders of the listed company of 34.02 million yuan,increasing 35.49% over the same period of last year.Stable performance increase was led by development of new customers and application market of magnets.     

Rare Earth Application in Steel in China

<正>China has rich rare earth resources.Output of rare earth and steel in China ranks the top first in the world.However,there is still certain distance between the steel produced in China and developed countries from the point of varieties and quality.China still has to import some types of steel.Improving the quality should be emphasiZed in future development of steel industry in China.Rare earth can be used to upgrade traditional steel     

Current situation and future trend of China rare earth luminescent materialindustry(continued)

<正>Developing ecological lighting source The world is facing the big problem of energy shortage today and the contradiction between economy development and environmental protection is worsened.Therefore,people are more likely to choose an ecological light source that is more energy efficient and environmental friendly.The choice provides great opportunity for the development of rare earth optical material industry in China.The concept of green lighting positions rare earth luminescent material as a leading player in illumination market.The light source of both rare earth luminescent lamp and LED lamp is ecological and energy saving.This is why     

稀散金属产业的观察与思考

分析了近年来国内外稀散金属产业的生产、应用、资源与市场状况.铟锡氧化物靶材、砷化镓晶片、锗红外材料、铼高温合金和硒在电解锰及玻璃的应用等已成为稀散金属的主要应用领域.稀散金属的产量快速增长达到历史高位而导致了市场的失衡.以GaInP_2/GaAs/Ge,CIGS和CdTe为代表的非硅系太阳能电池是稀散金属的新兴应用领域,将给稀散金属带来日益增长的需求.