【正文】 1 / 77目 錄1 SAP R/3 系統(tǒng)中的財會子系統(tǒng) ...............................................................................................................................................7 企業(yè)結(jié)構(gòu)的變化 ............................................................................................................................7 管理手段 .......................................................................................................................................7 決策的基礎(chǔ) ....................................................................................................................................7 國際性的應(yīng)用系統(tǒng) .........................................................................................................................7 主要功能模塊 ................................................................................................................................72 管理會計中的組織結(jié)構(gòu) ...........................................................................................................................................................7 財務(wù)會計中的組織單位 ....................................................................................................................................................8 會計科目表 ....................................................................................................................................8 公司代碼 .......................................................................................................................................8 業(yè)務(wù)部門 .......................................................................................................................................8 功能范圍 .......................................................................................................................................8 管理會計核算中的組織單位與對象 ................................................................................................................................8 成本控制范圍 ................................................................................................................................8 成本要素 .......................................................................................................................................8 收入要素 .......................................................................................................................................8 利潤中心 .......................................................................................................................................9 投資中心 .......................................................................................................................................9 成本中心 .......................................................................................................................................9 作業(yè)類型 .......................................................................................................................................9 定單 ..............................................................................................................................................9 生產(chǎn)項目 .......................................................................................................................................9 成本對象 .....................................................................................................................................9 業(yè)務(wù)流程 ...................................................................................................................................10 經(jīng)營領(lǐng)域 ...................................................................................................................................10 獲利能力段 ................................................................................................................................10 對象分類 ...................................................................................................................................103 一般費用管理 .........................................................................................................................................................................11 一般費用管理 ..................................................................................................................................................................11 成本和收入要素會計 ......................................................................................................................................................11 成本中心會計 ..................................................................................................................................................................11 內(nèi)部作業(yè)分配 ..................................................................................................................................................................11 一般費用定單和項目 ......................................................................................................................................................11 基于作業(yè)的成本核算 ......................................................................................................................................................11 管理會計方法 ..................................................................................................................................................................11 業(yè)務(wù)導(dǎo)航器 ..................................................................................................................................124 成本要素會計 .........................................................................................................................................................................13 成本要素計劃 ..................................................................................................................................................................13 初級成本要素 ..............................................................................................................................13 次級成本要素 ..............................................