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dc.contributor.advisor于李胜
dc.contributor.author刘锋
dc.date.accessioned2016-02-14T02:52:21Z
dc.date.available2016-02-14T02:52:21Z
dc.date.issued2011-06-28 09:38:41.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/27955
dc.description.abstract在国内企业中应用较多的成本控制方法为标准成本法。本文主要调查研究了标准成本法的应用对公司财务业绩是否有影响,以及在怎样的条件下标准成本法的应用对业绩的提升会产生影响。调查对象主要是公司财务经理或职员,提供的信息包括公司业绩、标准成本法的应用程度和文中提到的相关有利条件等等,这些都影响标准成本法的有效性。本文在观察标准成本法的应用与财务业绩的关系时,主要采用了验证性因子分析与结构方程模型等方法。 本文共分为五章:第一章是引言,对标准成本制度的概念、研究进展与应用现状进行简单叙述,并简要说明了标准成本法的优劣势,还理清了本文的思路。第二章是文献回顾与研究假设的提出,由于国内外对标准成本法与业绩提...
dc.description.abstractStandard costing is the most important method of cost control in China. The study investigates the improvement in financial performance that is associated with the use of standard costing, and the conditions under which such improvement is achieved. Finance Manager or Financial officers furnish information regarding company financial performance, extent of standard costing usage, and enabling cond...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=27789&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=30454
dc.subject标准成本
dc.subject业绩
dc.subject结构方程模型
dc.subjectstandard costing
dc.subjectperformance
dc.subjectstructural equation models
dc.title标准成本法的应用与公司财务业绩的研究
dc.title.alternativeA Study on the Influence of Standard Costing on Financial Performance
dc.typethesis
dc.date.replied2011-06-09
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520081151305


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