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管理会计工具的研究属于管理会计方法体系研究的范畴。近几年针对管理会计工具的研究都相对独立,各成系统,忽略了他们作用的区域既有重叠也有交叉的特点,阻碍了管理会计工具整合效用的发挥。本文针对这一问题着重研究四种主流管理会计工具的整合,包括平衡计分卡、全面预算管理、经济增加值、作业成本法,强调企业中管理会计工具的使用应以“组合拳”的形式出现。
Research on management accounting tools belongs to the category of management accounting method system research. In recent years, the research on management accounting tools has been relatively independent. Each system has ignored the overlapping and cross-cutting characteristics of their respective functions and hindered the integration of management accounting tools. In this paper, we focus on the integration of four major management accounting tools, including Balanced Scorecard, Total Budget Management, Economic Value Added, Activity Based Costing, emphasizing that the use of management accounting tools in enterprises should be based on " Appear in the form of.