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本文旨在说明:先进技术对管理会计有哪些影响?在论述之前,可研究一下管理会计的目的。有本著名的教科书,一开头就明确指出,管理会计有三个目的:“……(1)例行业务的计划与控制;(2)非例行的决策……以及(3)存货计价与收益确定。”在先进技术条件下,以上三个目的有两个显然是有限的:存货问题并不重要,例行业务关系也不大。
The purpose of this paper is to explain: What are the effects of advanced technology on management accounting? Prior to the discussion, the purpose of management accounting can be studied. With this famous textbook, at the outset it was clearly stated that management accounting has three purposes: “... (1) the planning and control of routine operations; (2) non-routine decisions... and (3) inventory valuation and return Determined.” Under the advanced technology conditions, two of the above three objectives are obviously limited: inventory issues are not important, and routine business relationships are not.