近些年来，日益激烈的全球性竞争及技术革新导致产品生命周期大大缩短，使企业随时面临着严峻的挑战。为了在剧烈变化的经营环境中向企业及时提供信息，管理会计的新理论和新方法不断产生，发生了称之为“管理会计革命”的戏剧性变革。但是，这场革命更多局限于理论和教科书， In recent years, the increasingly fierce global competition and technological innovation lead to product life cycle greatly shortened, so that enterprises are always facing severe challenges. In order to provide enterprises with timely information in a rapidly changing business environment, new theories and methods of management accounting are constantly emerging, and a dramatic change has taken place called the “management accounting revolution.” However, this revolution is more limited to theory and textbooks,