许多公司目前所面临的经济环境,要求能发展一种新颖的、相关性较强的管理会计实务。近些年来,全球性的竞争压力已改变了国家经济的本质,这迫使许多制造商对其经营方式作出重大变革。这些变革为管理会计创造了一种新的环境。随着环境的改变,传统的管理会计系统显得不再适用,取而 Many companies are facing the current economic environment, called for the development of a new, more relevant management accounting practices. In recent years, global competitive pressures have changed the nature of the national economy, forcing many manufacturers to make major changes in their mode of operation. These changes create a new environment for management accounting. As the environment changes, the traditional management accounting system is no longer applicable