Activity-based costing(ABC)is an important concept in Management Accounting, and the same is true with input-output analysis in Statistics.
2
成本性态分析是管理会计学特有的一种方法。
The cost behavior analysis is a special method in Managerial Accounting.
3
在本课程中,学生将学习规划、控制和决策所需要的管理会计学知识。
The student examines advanced topics in management accounting as these relate to management information needs for planning, control, and decision making.