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现代会计学是一门经济管理科学,会计管理是企业经营管理中不可缺少的部分。在现代企业的经营管理中,面对激烈的市场竞争及出现的供求不平衡,企业在投资决策、营销策略的制定、管理方案的规划实施等方面,都需要会计管理发挥“领先一步”的作用。 所谓决策会计,就是对各决策项目所提出的不同方案作出经济评价,以供决策者进行优化选择的会计工作。会计的特定地位和作用决定了决策会计是决策管理系统的重要组成部分。
Modern accounting is an economic management science. Accounting management is an indispensable part of business management. In the operation and management of modern enterprises, in the face of fierce market competition and unbalanced supply and demand, companies need accounting management to play a “leading one-step” role in investment decisions, the formulation of marketing strategies, and the implementation of management plans. . The so-called decision-making accounting is to make an economic evaluation of the different programs proposed by each decision-making project, so as to provide decision-makers with the optimal choice of accounting work. The specific status and role of accounting determines that decision accounting is an important part of the decision management system.