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文章从管理会计发展的几个方面,论述了随着管理会计理论尤其是在实践应用中的发展,必将对成本核算、预测决策、分析和控制、业绩评价体系的完整性和实用性产生深远影响,并推动企业管理、财务会计理论、财务管理等学科交叉融合和发展。
From several aspects of the development of management accounting, the article discusses that with the development of management accounting theory, especially in practical application, the completeness and practicability of cost accounting, forecasting and decision-making, analysis and control, and performance appraisal system are bound to be far-reaching Influence and promote cross-integration and development of business management, financial accounting theory, financial management and other disciplines.