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要实现四个现代化,必须加强经济管理。在加强经济管理,特别是加强企业管理的工作中,管理会计日益受到了人们的重视,但有些同志对管理会计的内容还不太了解,笔者想作一些简要介绍。打算分三篇讲三个问题,即:目标利润的规划、全面成本计算、责任会计。这是第一篇,除讲目标利润的规划外,还要说说什么叫管理会计。管理会计的概念管理会计的实质是什么? 大家知道,会计是管理经济的工具。它是人们社会生产实践的产物,并且是随着社会生产实践的发展而发展起来的。然则,为什么又在会计之上冠以管理二字呢?既称会计是管理经济的工具,又提出管理会计这一命题,乍看起来,岂非同义反复,令人费解吗?其实不然。
To achieve the four modernizations, we must strengthen economic management. In the work of strengthening economic management, especially strengthening enterprise management, management accounting has received increasing attention from people. However, some comrades do not quite understand the contents of management accounting. I would like to make some brief introductions. It intends to discuss three issues in three parts, namely: planning of target profit, comprehensive cost calculation, and liability accounting. This is the first article. Apart from planning for profit, we also need to talk about management accounting. The concept of management accounting What is the essence of management accounting? As we all know, accounting is a tool for managing the economy. It is a product of people’s social production practices and it has developed with the development of social production practices. However, why is the management of the word “accounting”? Not only is accounting the tool for managing the economy, but also the topic of management accounting, at first glance, is it not synonymous, is it puzzling? It is not.