managerial cost accounting

基本解釋

The cost behavior analysis is a special method in Managerial Accounting.
成本性態(tài)分析是管理會(huì)計(jì)學(xué)特有的一種方法。
Cost measurement covers two different fields: financial accounting and managerial accounting.
成本計(jì)量跨越于財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)兩個(gè)領(lǐng)域。
Thirdly, it emphasizes not only cost methods of managerial accounting but also other methods including value chain analysis and ABC etc.
其三，以價(jià)值鏈分析法、成本動(dòng)因分析法、作業(yè)成本法等來(lái)充實(shí)營(yíng)銷成本管理工具。