寿命周期成本计算 meaning in English
life cycle costing
Examples
- Consequently the academic base of strategic management accounting comes from the theory of strategic management , the theory of competitive advantage and farther application of the last word in management accounting including economic idea and the theory of management . basic methods of strategic management accounting not only comprise traditional analyse means , decision making means , control means , but also comprise new methods such as activity - based costing , target cost , value chain anahce , produce life cycle cost , the balanced scorecard ( economic value added ) in field of management accountingo this thesis introduces these new methods in three aspects in detail , those are programming in prophase , contro ] of proc ess and value of achievement
正因为如此，战略管理会计的理论基础不仅直接源于战略管理理论，尤其是竞争优势论，还体现了经济思想、管理理论的最新成果在管理会计中的应用，其基本方法既包括传统的分析方法、决策方法、控制方法，又包括了作业成本计算、目标成本计算、企业价值链分析、产品寿命周期成本计算、平衡计分卡(包括经济增加值的计算)等管理会计新方法。