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由财政部人事教育司1984年12月组织编写的中专教材《管理会计基础知识》(以下简称“《管会》”),是一本为适应当前经济形势的发展而编写的内部试用教材。该教材力求用简明扼要、通俗易懂的语言和方法来阐述管理会计的基础知识。在教材体系和章节的安排上都下了很大功夫。但由于编写时间仓促,在定义的准确性、理论的充分性和计算的一致性等方面都存在着许多毛病。本文仅就《管会》中有关“机会成本”的举例,提出不同的看法,望从事管理会计教学和实务的同志给予批评指正。
The “Basic Knowledge of Management Accounting” (hereinafter referred to as “Management Association”), a secondary school teaching material compiled by the Personnel & Education Department of the Ministry of Finance in December 1984, is an internal trial teaching material adapted to the current economic development. This textbook seeks to explain the basics of management accounting in a concise, easy-to-understand language and methodology. In the textbook system and chapter arrangements have made great efforts. However, due to the short writing time, there are many problems in the definition of accuracy, the adequacy of the theory and the consistency of the calculation. This article only put forward different opinions on the “opportunity cost” in the “management meeting”, and hopes to give commendation to those comrades engaged in the management of teaching accounting and practice.