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管理会计产生后对加强企业管理,提高企业效益起到了巨大的作用。但是,随着科技进步,企业管理理论与实践的发展,管理会计的理论越来越显现出其理论基础不坚实、观念陈旧、只重视眼前利益、方法陈旧等诸多问题。对此,本文认为应从观念上转变管理会计目标、形成动态管理观念、时间价值观念和企业价值观念。同时,要改进管理会计方法,应在作业成本法、长期本量利分析法、战略管理会计、实证研究方法等领域加强研究与应用。
After the management accounting is produced, it has played a great role in strengthening enterprise management and improving the efficiency of enterprises. However, with the progress of science and technology and the development of the theory and practice of enterprise management, the theory of management accounting has increasingly revealed many problems, such as the weak foundation of theory, the obsolescence of concept, the emphasis on immediate benefits and the outdated methods. In this regard, this paper believes that the concept of management accounting objectives should be changed, the formation of dynamic management concepts, time values and corporate values. At the same time, in order to improve management accounting methods, research and application should be strengthened in the fields of ABC method, long-term profitability analysis, strategic management accounting and empirical research methods.