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1 проектирование
Проектирование эффективных систем бухгалтерского учета является трудной задачей, так как, с одной стороны, система должна быть гибкой с точки зрения планирования, т.е. способной к быстрой выдаче комплексной информации; с другой стороны, с точки зрения управления, для проведения обоснованных сравнений она должна выдавать единые и непротиворечивые стандарты качества работы. — The design of efficient accounting systems is a difficult task since on the one hand it is essential that the system should, from a planning point of view, be flexible, that is capable of giving multipurpose information quickly; on the other hand, from a control point of view, it should give uniform and consistent standards of performance so that valid comparisons can be made.
Russian-English Dictionary "Microeconomics" > проектирование
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2 contingency theory
Finthe hypothesis that there can be no universally applicable best practice in the design of organizational units or of control systems such as management accounting systems. The efficient design and functioning of such systems is dependent on an awareness by the system designer of the specific environmental factors which influence their operation, such as the organizational structure, technology base, and market situation.
См. также в других словарях:
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