1.求一篇2000字的商务英语论文
The characteristics of the world top 500 enterprises and its enlightenment to Chinese enterprises A, the definition of us-funded enterprises in the world World us-funded enterprises that adopt diversified business, implement the strategy of globalization, assets, strong, has a large and strong, the core competitiveness of enterprises has significant influence on the development of world economy and stability of the world's leading multinational companies.Second, the world a us-funded enterprise features1) ability to innovate Everything in the world has a production, development and decline of life cycle.Enterprise as economic actors also undergoes a start-up period, rising period, height, decay time and ruin the life course.Enterprise is the key of the length of the life cycle after a start-up period, how to accelerate the rise period, prolong their heyday, the arrival of the postponed its decline period.Product life cycle relative to the enterprise life cycle is short, the enterprise must develop more innovative products of market value, one or several products meet after rising and heyday, when its not yet enter the decline phase, the other one or several products have reached the peak.So interlocking, bobo is connected, the enterprise will be endless.In 2004, in "fortune" the world "of the" top 500 enterprises in the 21st, annual revenues of $80.501 billion of Siemens to reveal a "longevity" enterprise: the secret of technology innovation.After more than a century and a half of the long journey, Siemens technology innovation constantly, constantly develop innovative products, always all is given priority to with invention of technology innovation in the work first, attaches great importance to scientific research and development work, and constantly put scientific research achievements into realistic productivity as soon as possible.Can say, Siemens is the birth and development of enterprises in technological innovation.Technology innovation has become a strong core of the enterprise values, become thick accumulation of enterprise culture, is the source of continuously improve enterprise core competitiveness.2) the implementation of the strategy of differentiation Differentiation strategy is the product or service provided by enterprises implement differentiation, to establish enterprise something unique in the industry, is to build enterprise core competitive ability.The implementation of differentiation strategy to make the enterprise the management in the industry competition superior and obtain higher returns.Positioning differentiation is to provide customers with unique product and industry competition is very different and super service, by customer requirement and enterprise competence of matching to determine the positioning of the enterprise, as the essence of the differentiation strategy.Porsche as Germany's small and medium-sized automobile company, in a wide variety of automotive industry, only choose sports as main products, with high and new technology to create excellent performance and is famous for its excellent quality, framed with a "technology" to harness the wisdom, roam the motorists customers.Thus formed the unique product positioning, unique customer orientation, unique price positioning, as well as to meet the needs of customers and constant innovation of technology, unique in the world of its own, as the world's largest special automobile manufacturing company, Germany's famous sports car production enterprises, become the model of implementing differentiation strategy.3) the brand advantage The world famous brand, refers to the world market with outstanding performance, get customer recognition and favor, have a huge effect, with a strong competitive advantage of product brand, trademark and trade name.As the world famous brand, must have the following characteristics: first, has the high international reputation.Second, has the very high international reputation.Third, has great economic value.Fourth, have a high degree of international market share and market globalization.Fifth, brand culture and product has a high degree of international integration.In an increasingly turbulent and changeable market economy, brand has become a winning customer loyalty and enterprise for long-term survival and growth of the key.In 2004, in "fortune" the world ranked 70th in the "top 500" enterprises, the annual business income is 48.318 billion dollars in unilever as the world's top consumer goods manufacturers, in the process of its development, has been successful for more than international brand acquisition operation, and good at would buy local 。
2.商务英语毕业论文范文
英语饮料广告中的语用预设研究 字数:4962.页数:17 论文编号:YY217 Abstract Advertising language has received a thorough study from different aspects. With the development of linguistics, the studies on advertising language are inclined to the relationship between language and context. In this case, pragmatic presupposition appears to be the very tool for its sensitive nature to context. In addition, common ground and appropriateness of pragmatic presupposition also make great contribution to the concise and economical advertisement. However, other properties like one-sidedness, subjectivity and latency are equally noticed. Proper exploitation of these features may develop useful market strategies. Therefore, it is of great significance to study advertising language from pragmatic presupposition perspective. The thesis focuses on the phenomenon of pragmatic presupposition in English advertisement for beverage. Based on the foundational theory, the classifications and functions of pragmatic presupposition are exposed by qualitative study method. Meanwhile, a case study is conducted to tentatively explore the distribution and frequency of each type by quantitative analysis. Research findings show that pragmatic presupposition occurs in 94% of the collected 100 drinks advertisements; the state presupposition accounts for the largest percentage (40%) among all five classifications , followed by belief presupposition, behavior presupposition, existential presupposition and fact presupposition, for 22%, 14%, 13%, 5% respectively. Key Words: advertising language pragmatic presupposition function classifications description 摘要 广告语言的研究一直以来都备受各个领域学者们的青睐。
在语言学领域,语言学的发展使得广告语言的研究逐渐趋向于语言与语境的关系的研究。于是,对语境敏感的语用预设便成为了分析广告语言的理想工具。
语用预设的共知性和合适性简化了广告的语言,节省了广告的费用。另外,语用预设本身还具有单向性、主观性和隐蔽性。
巧妙运用这些特征可以衍生出有效的广告撰写策略。因此,从语用预设的视角研究广告语言是很有意义的。
本文主要致力于研究英文饮料广告语言的语用预设现象。作者以语用预设作为研究基本理论,结合定性研究和定量研究方法,通过分析语用预设在饮料广告中的类型和功能,同时对各预设类型在英文广告中的分布和出现频率也进行调查研究,力图探讨语用预设在英文饮料广告中运用的深度和广度。
调查结果发现:语用预设在英文饮料广告中的运用程度极高,在收集的100条广告语中呈现出94%的高频率。与此同时,状态预设在五种语用预设类型中出现的频率最高,达到40%。
其余的信仰预设、行为预设、存在预设和事实预设分别占22%、14%、13%和5%。 关键词:广告语 语用预设 功能 分类描写 目录 Abstract 。
..1 摘要。
.2 Chapter 1 Introduction。
3 Chapter 2 Literature Review 。
.4 2.1 Previous studies on pragmatic presupposition abroad 。
4 2.2 Previous studies on pragmatic presupposition at home。
.. 5 Chapter 3 Theoretical Foundations。
..6 3.1 The definitions of pragmatic presupposition 。
..6 3.2 The characteristics of pragmatic presupposition。
. 7 3.2.2 Subjectivity。
..7 3.2.3 Latency 。
7 3.3 The classifications of pragmatic presupposition in print advertisement language 8 3.3.1 Existential presupposition 。
8 3.3.2 Fact presupposition。
. 8 3.3.3 State presupposition。
.9 3.3.4 Belief alue presupposition。
9 3.3.5 Behavior presupposition。
10 3.4 Functions of pragmatic presupposition in drink advertisement language。
10 3.4.1 Concise function。
.10 3.4.2 Euphemism function 。
.11 3.4.3 Persuasive function 。
11 Chapter 4 Case Study。
11 4.1 Research aims 。
..11 4.2 Data collection。
.12 4.3 Data analysis 。
..12 4.3.1 Statistic numbers 。
..12 4.3.2 Analysis findings。
14 Chapter 5 Conclusion 。
..15 5.1 General summary 。
15 5.2 Limitations of present study 。
..。
3.商务英语毕业论文范文
英语饮料广告中的语用预设研究 字数:4962.页数:17 论文编号:YY217 Abstract Advertising language has received a thorough study from different aspects. With the development of linguistics, the studies on advertising language are inclined to the relationship between language and context. In this case, pragmatic presupposition appears to be the very tool for its sensitive nature to context. In addition, common ground and appropriateness of pragmatic presupposition also make great contribution to the concise and economical advertisement. However, other properties like one-sidedness, subjectivity and latency are equally noticed. Proper exploitation of these features may develop useful market strategies. Therefore, it is of great significance to study advertising language from pragmatic presupposition perspective. The thesis focuses on the phenomenon of pragmatic presupposition in English advertisement for beverage. Based on the foundational theory, the classifications and functions of pragmatic presupposition are exposed by qualitative study method. Meanwhile, a case study is conducted to tentatively explore the distribution and frequency of each type by quantitative analysis. Research findings show that pragmatic presupposition occurs in 94% of the collected 100 drinks advertisements; the state presupposition accounts for the largest percentage (40%) among all five classifications , followed by belief presupposition, behavior presupposition, existential presupposition and fact presupposition, for 22%, 14%, 13%, 5% respectively. Key Words: advertising language pragmatic presupposition function classifications description 摘要 广告语言的研究一直以来都备受各个领域学者们的青睐。
在语言学领域,语言学的发展使得广告语言的研究逐渐趋向于语言与语境的关系的研究。于是,对语境敏感的语用预设便成为了分析广告语言的理想工具。
语用预设的共知性和合适性简化了广告的语言,节省了广告的费用。另外,语用预设本身还具有单向性、主观性和隐蔽性。
巧妙运用这些特征可以衍生出有效的广告撰写策略。因此,从语用预设的视角研究广告语言是很有意义的。
本文主要致力于研究英文饮料广告语言的语用预设现象。作者以语用预设作为研究基本理论,结合定性研究和定量研究方法,通过分析语用预设在饮料广告中的类型和功能,同时对各预设类型在英文广告中的分布和出现频率也进行调查研究,力图探讨语用预设在英文饮料广告中运用的深度和广度。
调查结果发现:语用预设在英文饮料广告中的运用程度极高,在收集的100条广告语中呈现出94%的高频率。与此同时,状态预设在五种语用预设类型中出现的频率最高,达到40%。
其余的信仰预设、行为预设、存在预设和事实预设分别占22%、14%、13%和5%。 关键词:广告语 语用预设 功能 分类描写 目录 Abstract 。
..1 摘要。
.2 Chapter 1 Introduction。
3 Chapter 2 Literature Review 。
.4 2.1 Previous studies on pragmatic presupposition abroad 。
4 2.2 Previous studies on pragmatic presupposition at home。
.. 5 Chapter 3 Theoretical Foundations。
..6 3.1 The definitions of pragmatic presupposition 。
..6 3.2 The characteristics of pragmatic presupposition。
. 7 3.2.2 Subjectivity。
..7 3.2.3 Latency 。
7 3.3 The classifications of pragmatic presupposition in print advertisement language 8 3.3.1 Existential presupposition 。
8 3.3.2 Fact presupposition。
. 8 3.3.3 State presupposition。
.9 3.3.4 Belief alue presupposition。
9 3.3.5 Behavior presupposition。
10 3.4 Functions of pragmatic presupposition in drink advertisement language。
10 3.4.1 Concise function。
.10 3.4.2 Euphemism function 。
.11 3.4.3 Persuasive function 。
11 Chapter 4 Case Study。
11 4.1 Research aims 。
..11 4.2 Data collection。
.12 4.3 Data analysis 。
..12 4.3.1 Statistic numbers 。
..12 4.3.2 Analysis findings。
14 Chapter 5 Conclusion 。
..15 5.1 General summary 。
15 5.2 Limitations of present study 。
4.商务英语专业毕业论文
我有几个已经做过的课题,是发表在杂志上的题目,有PDF格式的资料,只供参考,其实你可以在已经做过的基础上拓展,或者问导师的意见
<<;试从标记理论视角解析商务英语语言特征>>
跨文化因素与商务英语翻译的准确性
商务英语培训中跨文化语用能力的培养
商务英语专业毕业论文选题一览表
1、商务英语谈判的文化差异
2、商务英语信函的用语特征分析
3、如何对付英语阅读材料中的生词
4、公共场所标语英译调查
5、论信用证软条款的防犯与化解
6、论商务礼仪在商务活动中的重要性
7、商务书信开头语的研究
8、论普通词汇在商务英语中的语义分析
9、商务英语谈判中的礼貌策略研究
10、英文报刊语言特色
11、商务英语在中国加入WTO后的新趋势
12、论商务英语广告语言的特征与表达
13、商务英语专业学生必备的口语能力
14、商务写作中的语气分析
15、商务谈判技巧之我见
16、外资企业外语人才素质现状及要求
17、论国际贸易中英语的作用
18、英语学习从“说”开始
19、商务英语专业毕业生就业岗位之探讨
20、浅析英语语言交际能力培养途径
21、商务英语词汇的特征分析及翻译策略
22、如何处理精读和泛读的关系
23、中国特色词汇及其英译
24、商务英语教学中英语知识与商务知识的关系
25、高职生英语自主学习能力的培养
26、如何提高英语交际能力
27、商务英语学习策略及分析
28、浅谈对信用证的审核
29、虚拟语气与商务英语表达
30、商标名称的翻译与策略
以上只是提供参考
可以 是一个课题得拓展
写论文关键还得看自己哟
5.全英文的商务英语论文
1 from business English language characteristics of business English translation 2 in cross-cultural communication interpretation 3 business English translation errors analysed 4 discuss trademark translation 5 the shallow brand name 6 and the stylistic features of English letters and translation 7 business contract English language characteristics and translation 8 in business negotiations pragmatic analysis of fuzzy language 9 trademark of the principles and methods of translation named 10 2000c business translation methods 11 the language of international business negotiation conflict 12 international business negotiations of the cultural adaptation strategy 13 secretarial English of pragmatic failures 14 of business English words and common vocabulary comparison and analysis The commercial English translation theory and translation skills 16 the differences between Chinese and western culture and business reception 17 and cultural differences of sino-american business negotiations。
6.急求商务英语毕业论文
Recent Developments in Translation Studies as Seen from Three Representative Books Published in the 1990's Dan SHEN Abstract: In the field of translation studies, despite the existence of multiple approaches, two trends of development seem to have been dominating in recent years: one based on linguistics in the wide sense; the other marked by a historical-descriptive orientation. While the two trends of development are contrastive with each other, they share one thing in common, namely, both being essentially empirical, forming a contrast to translation studies with a somewhat 'purely' theoretical orientation. The present paper offers a discussion of some recent developments in the field by way of reviewing three representative books published in the 1990's. Through the present review, we may get a glimpse not only of the characteristics of the two major trends of development, but also of certain features of the theoretical versus the empirical orientation. Key words: translation studies, developments, representative books 20世纪80年代初以来,西方翻译研究进展迅速。
如果说西方译学研究在60和70年代的突飞猛进主要得益于语言学的快速发展的话,在近二十年里,文化研究、文学研究、人类学、信息科学、认知科学、心理学和广义上的语言学等均对翻译学科的发展起了较大的推进作用(参见Gentzler 1993, Neubert & Shreve 1992)。尽管翻译研究的方法纷呈不一,但近年来可以说有两大派别占据了主导地位:一派以广义上的语言学(尤其是语篇语言学和话语分析)为基础,致力于建构和发展经验性质的翻译科学;另一派则从历史的角度通过描写的方式来研究翻译问题,意在揭示翻译实践与研究中蕴含的文化与政治因素(参见Venuti, 1997)。
7.商务英语专业毕业论文选题
商务英语专业毕业论文参考题目 一、1、商务英语的特点及翻译技巧2、商务英语函电翻译技巧3、商务英语信函的语体分析3、浅谈商务信函的文体特征4、商务英语学习方法探究5、商务英语学习中跨文化交际能力的培养6、国际商务谈判中应注意的文化因素7、商务谈判中的跨文化冲突8、试论普通英语与商务英语的差异9、商务谈判中的语言艺术10、商标名称的翻译与策略11、广告英语的分类与分析12、试论文化因素对商务活动的作用13、商务英语听力策略研究14、商务英语写作问题研究15、商务英语考试技巧研究16、电子商务对国际贸易的影响及对策17、The Ways to Increase the Competitiveness ofChina's Export Goods18、TheAdvantages and the Disadvantages of China's Cheap Labor in Its Foreign Trade19、Multinational Corporations Help ChinaDevelop Its Economy20、Export and Import Are Equally Necessary toChina 二、1、初析英文广告句式结构及修辞的功能2、从文化视角比较中英文广告语言3、国际商务英语信函话语分析4、商务英语发展现状浅祈5、商务英语翻译技巧6、商务英语函电中的文化因素初探7、商务英语专业人才培养模式改革与实践8、试论文化导入在商务英语教学中的作用9、中英文广告标题的共同点10、中英文广告传播之语言特色及跨文化问题11、商品译文的品牌形象对商务英语翻译教学的启示12、商务英语翻译标准初探13、试论商务英语写作的简洁礼貌原则及写作技巧14、我国在国际贸易中实施反倾销的应对策略15、现代商务英语书信的写作风格和语法特点16、英文广告的特点及翻译17、从修辞方面浅探商务英语的语言特色18、浅议国际贸易的几点理论创新19、高职高专商务英语专业教学模式探讨20、商务英语翻译技巧21、商务英语书面语篇词汇特点分析22、礼貌原则在商务英语信函写作当中的应用 三、1、商务英语的特点及翻译技巧 2、商务函电翻译的用词技巧 3、商标名称的翻译与策略 4、商务谈判中的语言艺术 5、商务谈判的文化障碍 6、商务英语课程设置的探讨 7、商务谈判中英语的重要性 8、商务英语学习中跨文化交际能力的培养9、商务谈判中的跨文化冲突10、商务英语阅读研究 11、商务英语写作问题研究 12、商务英语考试技巧研究 13、商务英语听力策略研究 14、商务英语考证口语考试技巧研究 15、商务英语交往中的礼貌原则 16、如何翻译好日常商务文书 17、商务英语信函的语体分析 18、浅谈商务信函的文体特征 19、英语商务信函和合同中被动语态的语用意义及其翻译 20、商务英语汉英翻译中从句的运用技巧 21、商务谈判的艺术性 22、跨文化的商务谈判 23、商务英语的特征与翻译 24、商务英语写作中的错误与商务英语写作教学之间的关系 25、汉译英中遇到新词语的译法问题 26、浅谈涉外合同英语特色27、商务英语背景知识与商务英语28、广告英语的分类及分析 29、国际商务谈判中的“文化壁垒”30、英语口语或语法在商务领域中的应用 四、1、论文化因素对英汉翻译的影响 2、商务英语的特点及翻译技巧 3、商务函电翻译的用词技巧 4、商标名称的翻译与策略 5、商务谈判的艺术性 6、跨文化的商务谈判 7、美国英语习语与文化 8、中美日常交际中的文化差异 9、TheCultural Comparison in Business Activities 商务活动中的中西方文化差异 10、商务英语交往中的礼貌原则 11、如何翻译好日常商务文书 12、商务英语信函的语体分析 13、浅谈商务信函的文体特征 14、英语商务信函和合同中被动语态的语用意义及其翻译 15、商务英语汉英翻译中从句的运用技巧 16、论跨文化因素对商业广告英语翻译的影响 17、跨文化商务交际中的语言和非语言因素 18、浅谈英语告示语的语言特色与翻译 19、商务英语信函的用语特征分析(An Analytical Term Features ofEnglish Business Correspondence ) 20、商务英语学习方法 21、跨文化交际与中西文化冲突 22、国际商务中的跨文化交际问题 23、商务谈判中的跨文化冲突 24、国际商务谈判中应注意的文化因素 25、国际商务谈判中的“文化壁垒” 26、广告英语的分类及分析 27、商务英语背景知识与商务英语Business Knowledge and Business English 28、虚拟语气与商务英语表达Subjunctive Mood and Business English 29、跨文化交际在商务英语学习中的运用Utilization of Cross-culture Communication in BusinessEnglish Learning 30、商务英语学习中跨文化交际能力的培养Developing Cross-culture Communication Skill in BusinessEnglish Learning 31、商务英语在国际营销中的作用The Role of Business English in International Marketing32、礼仪在商务谈判中的作用 33、Etiquettein Business Activities 商务活动中商务礼仪 五、1、商务英语信函的写作特点2、商务谈判中的跨文化冲突3、商务英语中的委婉策略4、商务英语书信翻译的特点5、商务英语听力理解障碍分析及对策6、网络与商务英语学习7、商务活动中的中西方文化差异8、商务英语专业毕业生就业岗位之探讨9、礼仪在商务谈判中的作用10、影响高职学生口语能力的因素及对策11、浅谈高职学生英。
8.适合商务英语专业的毕业论文
The Impact of Enterprise Resource Planning Systems on Management Accounting: An Australian Study Abstract Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically. The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research. Key words: Management accounting, capital budgeting, enterprise resource planning systems, information technology. 1. Introduction During the past decade an increasing number of companies have been impacted by information technology in terms of computerized transaction processing and electronic telecommunications such as that done with the Internet, intranet, and extranet. For competitive reasons, companies have had to change from manual and then mainframe systems to what has been called enterprise resource planning (ERP) systems. An ERP system has a common database or data warehouse that links together all systems in all parts of a company including, for example, capital budgeting with financial, control, manufacturing, sales, fixed assets, inventory, human resources modules, etc. An ERP system, by linking all systems through a data warehouse, allows a company to manage its operations holistically. A second impact of ERP systems has been a general shift to manage at the activity level rather than at the more abstract level of financial transactions. This means that management accounting, with its focus on activities, can be most effective when it is used with ERP systems to incorporate the activity level for costing and performance measurement. To be effective an ERP system will contain an extensive chart of accounts or codes for activities such as accurate recording and tracking of activities, revenues and costs. The coding incorporates stable entities of a business, such as divisions, plants, stores, and warehouses. At a detailed level there are codes for functions such as finance, production, sales, marketing, and materials management. There are also the traditional financial account codes such as assets, liabilities, revenues, and expenses, and the central ERP feature of coding processes, activities, and sub-activities. There must be consistent coding among all parts of a company in order for them to relate to one another. As the ERP system incorporates activities in terms of quantities of resources, including labour, a record of resource use is maintained. Therefore, performance can be measured in physical terms and compared to standards, which allows for the calculation of variances. This performance measurement at the activity level serves as a feedback system on efficiency and effectiveness. The confusion from abstract monetary measures is erased, and what is actually happening with the conversion of resources into goods and services can be seen. ERP systems have the potential to change management ccounting systems with more detailed, more integrated, and faster produced information. To date the research on the impact of ERP systems on management accounting can best be described as preliminary. It has involved case studies of one or two companies at a time and some field studies. The findings from these studies have been largely anecdotal. Also, some have been deductive in that arguments based on ERP attributes have been made on how management accounting should be affected. For instance, in a field study, Cook et al. (2000) described activity-based capital budgeting at a division of a US telecommunications company. The findings from Cook et al.'s field work suggests that ERP systems can increase the effectiveness of capital budgeting by anchoring financial numbers to activities rather than stopping at monetary measures with pre-ERP practices. The 。
9.急求一篇商务英语毕业论文
金华外贸行业商务英语人才需求状况的调研 此份论文包括,任务书,论文,开题报告,调研表,论文字数:4702,页数:13 论文编号:YY207 【摘要】随着我国经济的迅速发展和国际交流日益增多,我国与世界的距离进一步缩小,对外经贸业务也呈现出前所未有的繁荣景象。
本课题主要针对近年来金华地区对商务英语专业人才需求状况,以金华等中心城市劳动力市场为研究对象,进行多角度的分析,并以此为基础,提出重点关注学生学习能力的培养和综合素质的教育;明确课程开发和专业建设与地方经济发展的关系;同时提出对商务英语专业有建设性的启示,以便给人才和企业同时带来更好的效益。Abstract: With the rapid development of economy in our country and frequent contacts between different countries, intercultural communication is getting more and more,which has further shortened the distance between China and the whole world, with an unprecedented prosperity appearing in the foreign trade business. This subject is mainly concerned with the situation of the demand for business development. With labor market in the key city like Jinhua as its research target, we make analysis from various angles, then based on that we put forward the idea of paying close attention to the development of students' learning ability and comprehensive quality, make clear the relation of course development and profession to local economy, and raise constructive inspiration for business English profession so that it can offer greater benefits to talents and enterprises. 【关键词】金华地区,商务英语,人才需求,综合素质Key words: Jinhua, business English, talent needs, overall quality Contents 1. A brief introduction of the present international situation and foreign trade company in Jinhua prefecture……………………………….…………………11.1 Social background…………………………………………………………………….11.2 An introduction of foreign trade in Jinhua。
..1 2. An investigation and analysis on commercial English professional demand……………………………..……………………………………………….22.1 An analysis of enterprises' need changes for professional personnel in recent years…………………………………………………………………………………32.2 An analysis of enterprises' need for personnel types and ability requirements……4 2.3 The current supply-demand situation of business English talents in Jinhua…………5 2.4 A research on quality requirements for graduates of business English………….6 3. A forecast on the development prospect and new requirement of foreign trade business………………………………………………………………………………74. Constructive inspiration for business English majors…………。
..84.1 The development of academic ability keeping pace with education of comprehensive quality………………………………………………………………………………..84.2 Course development, major reform and new major setting should keep pace with local economic development………………………………………………………。84.3 To pay attention the development of students' ability of using technology and crosswise developing…………………………。
.95. Concluding remarks…………………………………………………………。..10References…………………………。
………………………………………………….10 以上回答来自: /54/。
10.给一篇2000以上商务英语毕业论文
The Impact of Enterprise Resource Planning Systems on Management Accounting: An Australian Study Abstract Information technology is significantly changing the operating practices of an increasing number of companies globally. These developments have important implications for the accounting profession and in particular accounting practices in the twenty-first century. This study examines the development of enterprise resource planning (ERP) systems as a means of illustrating how changes in information technology allows all systems in a company to be linked to manage operations holistically. The study investigates the change in accounting systems using a sample of Australian companies with emphasis on the adoption of ERP systems including the potential impact of ERP on capital budgeting processes. The results show that ERP systems are changing management accounting practices, although at this stage, the impact on capital budgeting techniques appears to be limited. The findings contribute to the emerging body of literature on the development of ERP systems and its impact on management accounting teaching and research. Key words: Management accounting, capital budgeting, enterprise resource planning systems, information technology. 1. Introduction During the past decade an increasing number of companies have been impacted by information technology in terms of computerized transaction processing and electronic telecommunications such as that done with the Internet, intranet, and extranet. For competitive reasons, companies have had to change from manual and then mainframe systems to what has been called enterprise resource planning (ERP) systems. An ERP system has a common database or data warehouse that links together all systems in all parts of a company including, for example, capital budgeting with financial, control, manufacturing, sales, fixed assets, inventory, human resources modules, etc. An ERP system, by linking all systems through a data warehouse, allows a company to manage its operations holistically. A second impact of ERP systems has been a general shift to manage at the activity level rather than at the more abstract level of financial transactions. This means that management accounting, with its focus on activities, can be most effective when it is used with ERP systems to incorporate the activity level for costing and performance measurement. To be effective an ERP system will contain an extensive chart of accounts or codes for activities such as accurate recording and tracking of activities, revenues and costs. The coding incorporates stable entities of a business, such as divisions, plants, stores, and warehouses. At a detailed level there are codes for functions such as finance, production, sales, marketing, and materials management. There are also the traditional financial account codes such as assets, liabilities, revenues, and expenses, and the central ERP feature of coding processes, activities, and sub-activities. There must be consistent coding among all parts of a company in order for them to relate to one another. As the ERP system incorporates activities in terms of quantities of resources, including labour, a record of resource use is maintained. Therefore, performance can be measured in physical terms and compared to standards, which allows for the calculation of variances. This performance measurement at the activity level serves as a feedback system on efficiency and effectiveness. The confusion from abstract monetary measures is erased, and what is actually happening with the conversion of resources into goods and services can be seen. ERP systems have the potential to change management ccounting systems with more detailed, more integrated, and faster produced information. To date the research on the impact of ERP systems on management accounting can best be described as preliminary. It has involved case studies of one or two companies at a time and some field studies. The findings from these studies have been largely anecdotal. Also, some have been deductive in that arguments based on ERP attributes have been made on how management accounting should be affected. For instance, in a field study, Cook et al. (2000) described activity-based capital budgeting at a division of a US telecommunications company. The findings from Cook et al.'s field work suggests that ERP systems can increase the effectiveness of capital budgeting by anchoring financial numbers to activities rather than stopping at monetary measures with pre-ERP practices. The 。
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