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近几年来，由于管理会计领域中一些已有的观念和技术过时使管理失效，传统的系统被许多新技术和方法所替代。在资本预算方面，战略投资评价（ｓｔｒａｔｅｇｉｃｉｎｖｅｓｔｍｅｎｔａｐｐｒａｉｓａｌ）替代了传统的折现现金流量法；在成本会计方面，作业成本会计日益受到欢?
In recent years, the traditional system has been replaced by many new technologies and methods due to some obsolescence of some of the concepts and technologies in the field of management accounting. In capital budgeting, strategic investment appraisal replaces the traditional discounted cash flow method; in the aspect of cost accounting, job cost accounting is increasingly welcomed