【正文】 1 / 77目 錄1 SAP R/3 系統(tǒng)中的財(cái)會(huì)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(guó)際性的應(yīng)用系統(tǒng) .........................................................................................................................7 主要功能模塊 ................................................................................................................................72 管理會(huì)計(jì)中的組織結(jié)構(gòu) ...........................................................................................................................................................7 財(cái)務(wù)會(huì)計(jì)中的組織單位 ....................................................................................................................................................8 會(huì)計(jì)科目表 ....................................................................................................................................8 公司代碼 .......................................................................................................................................8 業(yè)務(wù)部門 .......................................................................................................................................8 功能范圍 .......................................................................................................................................8 管理會(huì)計(jì)核算中的組織單位與對(duì)象 ................................................................................................................................8 成本控制范圍 ................................................................................................................................8 成本要素 .......................................................................................................................................8 收入要素 .......................................................................................................................................8 利潤(rùn)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(xiàng)目 .......................................................................................................................................9 成本對(duì)象 .....................................................................................................................................9 業(yè)務(wù)流程 ...................................................................................................................................10 經(jīng)營(yíng)領(lǐng)域 ...................................................................................................................................10 獲利能力段 ................................................................................................................................10 對(duì)象分類 ...................................................................................................................................103 一般費(fèi)用管理 .........................................................................................................................................................................11 一般費(fèi)用管理 ..................................................................................................................................................................11 成本和收入要素會(huì)計(jì) ......................................................................................................................................................11 成本中心會(huì)計(jì) ..................................................................................................................................................................11 內(nèi)部作業(yè)分配 ..................................................................................................................................................................11 一般費(fèi)用定單和項(xiàng)目 ......................................................................................................................................................11 基于作業(yè)的成本核算 ......................................................................................................................................................11 管理會(huì)計(jì)方法 ..................................................................................................................................................................11 業(yè)務(wù)導(dǎo)航器 ..................................................................................................................................124 成本要素會(huì)計(jì) .........................................................................................................................................................................13 成本要素計(jì)劃 ..................................................................................................................................................................13 初級(jí)成本要素 ..............................................................................................................................13 次級(jí)成本要素 ..............................................