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近年來,全面預算管理作為一種含金量極高的管理工具,早已融入各種大型企業的管理血脈中,成為了他們贏得市場競爭力的必備工具之一。在美國,90%以上的大型企業全面實施預算管理,其中制造企業的比例居榜首,高達93%左右,其次為批發和零售業。  企業戰略實施工具——全面預算管理  隨著經濟... 全文

2013-11-20 09:14 來自版塊 - ACCA行業資訊

近半個世紀以來,隨著社會分工的日益專業化和精細化,社會競爭不斷加劇。各種市場遭遇深度細分,競爭對手從國內范圍一夜間升級為全球化,在話語權完全掌握在買方手里的商業環境里,商場如戰場的今天,尋找最優化的企業管理方式是所有企業不言而喻的追求。  未來會計趨勢——精益管理會計  迫于競爭... 全文

2013-11-19 10:43 來自版塊 - ACCA行業資訊

The International Auditing and AssuranceStandards Board (IAASB) plans to make significant changes to how the auditorcommunicates audit-relat... 全文

2013-11-15 16:59 來自版塊 - ACCA考官文章

RELEVANT TO ACCA QUALIFICATION PAPER P6(UK)? 2013 ACCACapital gains tax and inheritance taxThis is the Finance Act 2012 version ofthis artic... 全文

2013-11-15 16:57 來自版塊 - ACCA考官文章

This article looks at the nature of human resourcemanagement, and at the link between human resource management and performancemanagement. I... 全文

2013-11-15 16:52 來自版塊 - ACCA考官文章

This article aims to continue to develop the understanding of Islamic finance and follows the first article on this subject, 'Islamic f... 全文

2013-11-15 16:50 來自版塊 - ACCA考官文章

This article considers writer Michael Porter’s value chain framework,which has been described as a powerful analysis tool for companies in s... 全文

2013-11-15 16:46 來自版塊 - ACCA考官文章

The IASB is proposing new regulations for the impairment of financial assets. This is a current issue that is examinable in Paper P2, Corpor... 全文

2013-11-15 16:42 來自版塊 - ACCA考官文章

Theresponsibilities of the board of directors have been on the corporate agendafor years. Acting as the agents of shareholders, directors ar... 全文

2013-11-15 16:32 來自版塊 - ACCA考官文章

Relevantto ACCA Qualification Papers F9 and P4For many years, managers of largebusinesses have been accused of focusing on short-term rather... 全文

2013-11-15 16:26 來自版塊 - ACCA考官文章

Relevant to Paper FAU and ACCA Qualification Paper F8(INT) and (UK)This article focuses on the audit of wagesbut many of the points made als... 全文

2013-11-15 16:24 來自版塊 - ACCA考官文章

This article is relevant to the Diploma in International Financial Reporting and ACCA Qualification Papers F7 and P2For almost all entities ... 全文

2013-11-15 16:21 來自版塊 - ACCA考官文章

This article looksat the changes made by the Finance Act 2013, and should be read by those of youwho are taking Paper F6 (UK) at either the ... 全文

2013-11-15 16:13 來自版塊 - ACCA考官文章

A member of thePaper F5 examining team provides students with an introduction to environmentalmanagement accountingThe new Paper F5syllabus,... 全文

2013-11-15 16:05 來自版塊 - ACCA考官文章

This article briefly deals with the following:The meaning of business rescueA brief overview of the relevant procedureLegal consequences of ... 全文

2013-11-15 16:01 來自版塊 - ACCA考官文章

Although 2011 saw a number of new accounting standards issued in respect of groups, throughout 2012 the Paper F3/FFA syllabus still continue... 全文

2013-11-15 15:43 來自版塊 - ACCA考官文章

General Comments Candidates continue, as in past exams, to perform well in those syllabus areas which are brought forward from FA1 and FA2 a... 全文

2013-11-15 15:25 來自版塊 - ACCA考官文章

This article looks at the various methods of re-apportioning service cost centre costsWhen calculating unit costs under absorption costing p... 全文

2013-11-15 15:21 來自版塊 - ACCA考官文章

General Comments As always, excellent scores were achieved by some candidates. I congratulate both them and their teachers. I offer my commi... 全文

2013-11-15 15:09 來自版塊 - ACCA考官文章

美國注冊會計師協會(AICPA)2002年—2003年的會長Ezzell曾在其就職演說中就指出:“毫無疑問,我們是一個職業(profession)。這就是為什么我一聽說新聞媒體用“會計行業(accounting trade)”這個詞就幾乎要發瘋的原因。我們不是行業... 全文

2013-11-13 08:53 來自版塊 - ACCA行業資訊


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