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管理会计一词是本世纪二十年代末出现在美国的,以后,随着资本主义经济竞争越来越激烈,西方企业为了生存和发展,广泛采用了管理会计。我国有些企业为了加强经济管理,充分挖掘内部潜力,增强产品在市场上的竞争能力,更好地规划与控制经济活动、争取最佳经济效益,也借鉴管理会计的理论、方法和技术,陆续予以采用,并已取得较好的经济效益。可见管理会计是具有生命力的。在今后的经济领域中一定会进一步发展与完善,亦将对我国经济建设发挥越来越大的作用。
The term management accounting emerged in the United States in the late 1920s. With the increasingly fierce economic competition in the capitalist economy, western enterprises widely adopted management accounting in order to survive and develop. In order to strengthen economic management, some enterprises of our country fully exploit their internal potentials, enhance the competitiveness of their products in the market, better plan and control their economic activities, strive for the best economic benefits, and draw lessons from the theories, methods and techniques of management accounting, Adopt, and have achieved better economic returns. Visible management accounting is viable. We will certainly further develop and improve our economy in the future and will also play an increasingly important role in the economic construction of our country.