Those Issues And Management Accounting Principles In The Organization Entities Milk Industry
This paper aims to highlight the features of the entities in the dairy industry. At first, a brief description of the dairy industry in Romania, giving priority factors that contribute to the development of this market. As in any economic unit, organization of management accounting and cost calculation is particularly important activity managers are required to study all factors and exercise influence principles, their implications, and then, taking account of them to choose the most appropriate form of organization of management accounting and cost calculation. Were analyzed and described in the study, factors and principles that characterize the entities in the dairy industry and have an influence in the organization of management accounting, but also in determining costs.
戦略管理会計 = Managerial accounting
第１部 意思決定のための管理会計（ビジョンとプラン；短期的意思決定；価格戦略の意思決定；長期的意思決定） 第２部 コスト管理のための管理会計（ＡＢＣによるコントロール；原価企画によるコントロール；標準原価計算によるコントロール） 第３部 組織管理のための管理会計（組織の構築とコントロール；損益分岐点分析とコントロール；予算管理によるコントロール；バランスト・スコアカード） 第４部 今後重要性を増す機能・分野の管理会計（販売費および一般管理費のコントロール；研究開発費のコントロール；エンターテインメント・ビジネスのコントロール）
Computer-Based Concept Mapping An Effective Academic Tool for Social Studies Teachers to Help with Linguistic and Academic Development of English Language Learners
Academic language in social studies lessons is challenging for English Language Learners because of the language barrier. Social studies teachers need to make use of effective techniques that can help English Language Learners overcome the language barrier. Graphic organizers are promising tools for making content more comprehensible for English Language Learners. In this article it is suggested that Inspiration®, a software program that allows production of electronic concept maps in an easy process with minimum learning curve, can help social studies teachers teach English Language Learners more effectively, as well as enhance their language development. Inspiration® is presented as an instructional tool that can help social studies teachers understand the linguistic needs of English Language Learners (ELLs) and incorporate appropriate academic language of different types of language functions prevalent within the discourse structures of social studies textbooks with the help of Inspiration®, such as the language of describing the process of making laws, comparing and contrasting two branches of the American government, and sequencing of events in making of the American constitution.