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）
Unity Identity Text Self
Abstract Understanding the receptivity of literature, how one work admits many readers, begins with an analogy: unity is to text as identity is to self. Unity here means the way all a text’s features can be related through one central theme. Identity describes a person’s sameness within different behaviors as variations on one identity theme (Lichtenstein). To find unity or identity, however, the interpreter himself plays a behavioral variation on his identity theme. In interpreting, his identity re-creates itself as he shapes the text to match his characteristic defenses, fantasies, and coherences. Thus, what a poet says about fictional, political, or scientific texts expresses the same identity theme as the poems he writes. To understand reading, criticism, and any knowing or making in symbols, then, we need to let go the Cartesian craving for objectivity and accept the themes in ourselves with which we construe the world—including literary works.