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）
Design of a low power viterbi decoder for wireless communication applications
In this paper, a novel low-power Viterbi decoder with soft decision is proposed. For the branch metric of the Viterbi decoder, our design employs a soft-decision method to improve its correction capability. In order to find the survivor path efficiently, we modify the classical Viterbi decoding algorithm into a new one. This new algorithm is similar to the register-exchange method with lower latency, but using RAM instead of register banks for recording the output bit-stream of the survivor path. Hence, our design can provide a low-power design. Finally, the chip of this design consumes about 28.6K gates using TSMC 0.18 μm CMOS technology. The power consumption of our chip is about 19.5mW at 100MHz.