美国的管理会计方法能不能在其他地区成功地应用?特别是能不能成功地在台湾的工厂中应用?为了回答上述问题和其他一些间题,我们进行了一次调查:台湾工厂在多大程度上应用了近代的管理会计方法?有些方法没有采用,是什么因素妨碍了它们的应用?在台湾采用近代的管理会计方法的过程怎样?在工厂中最早应用管理会计方法的人是谁? Can U.S. management accounting methods be successfully applied in other regions, especially if they can be successfully applied in factories in Taiwan? To answer the above questions and other questions, we conducted a survey: to what extent are Taiwanese plants used? Modern management accounting methods? Some methods have not been adopted. What factors have hindered their application? What is the process of adopting modern management accounting methods in Taiwan? Who is the first person to apply management accounting methods in factories?