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自从《管理会计:财务管理入门》1922年发表以来,管理会计的研究随同其实践几起几落。本文追溯先进工业国家中八十年代管理会计研究的踪迹,反馈研究的动向,供九十年代管理会计研究的同仁们参考。纵观八十年代管理会计研究,可发现它与前三十年间的研究有着很大区别,最主要的是研究的方向发生了变化。五十年代到七十年代这三十年间可以说是管理会计实践与研究的全盛时期。那时,学术界的研究与实践紧密结合,研究的题材取之于实践又用之于实践。为了解决企业在激烈竞争中所暴露出来的经营管理问题,研究人员运用会计的、统计的、数学的方法,设计出许多实用的经济模式。诸如,本量利分析、用线性规划安排生产、成本
Since the publication of “Management Accounting: Introduction to Financial Management” in 1922, the study of management accounting has taken place with the practice. This article traces the traces of management accounting research in advanced industrial countries in the 1980s and feeds back research trends for reference by colleagues in the 1990s. Looking at management accounting research in the 1980s, it can be seen that it is very different from the previous 30 years of research. The most important thing is that the direction of research has changed. From the fifties to the seventies, it can be said that this is the heyday of management accounting practice and research. At that time, the research and practice of the academic community were closely integrated. The subject matter of the study was taken from practice and applied to practice. In order to solve the problem of business management that enterprises exposed in fierce competition, researchers used accounting, statistical, and mathematical methods to design many practical economic models. For example, cost analysis, production scheduling using linear programming, and cost