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管理会计,又称对内报告会计。它通过灵活多样的方法,对企业内部经营管理活动进行有效的规划、控制、决策与评价,为企业管理当局提供管理信息。管理会计作为一门新兴的边缘学科,虽然历史不长。但已显示出强大的生命力,大大丰富了会计科学的内容,扩充了会计的传统职能,对强化企业经营管理,提高经济效益,发挥了重要作用。
Management accounting, also known as internal reporting accounting. Through flexible and diversified methods, it conducts effective planning, control, decision-making and evaluation on the internal management activities of enterprises and provides management information to the enterprise management authorities. Management accounting as a new fringe discipline, although not long history. However, it has shown great vitality, greatly enriched the contents of accounting science and expanded the traditional functions of accounting. It has played an important role in strengthening the management of enterprises and raising economic benefits.