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现代管理理论认为:管理的重心在经营,经营的中心在决策。而决策的前提是预测,预测的基础是信息。现代管理会计必须获取企业生产经营活动需要的大量信息,才能保证科学的预测、准确有效的决策和必要的控制和反馈。只有善于收集整理信息,研究运用信息,开发信息资源,建立必要的管理信息系统,才能充分发挥管理会计为生产经营活动全面提供管理信息,能动参与经营决策,严格实行绩效考评的重要作用;才能真正使信息转化为物质财富,取得良好的经济效益。
The modern management theory holds that the center of management is the operation, and the center of management is the decision. The premise of decision-making is prediction, and the basis of prediction is information. Modern management accounting must obtain a large amount of information needed by the company’s production and operation activities in order to ensure scientific prediction, accurate and effective decision-making, and necessary control and feedback. Only when we are good at collecting and collating information, researching and using information, developing information resources, and establishing a necessary management information system can we fully exert the important role of management accounting in providing comprehensive management information for production and business activities, actively participating in business decisions, and strictly implementing performance evaluation. Transform information into material wealth and achieve good economic benefits.