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管理会计师提供给诸如制造和销售之类的职能领域的信息,是否代表了对日常的经营控制最有价值的信息的主要部分呢?它对提供经营报告送至经理人员办公桌上的速度,或者对可能提高财务计量的精确性是否又是重要的呢?我们最近进行了一项研究以确定会计信息的有用性。我们发现用于日常经营控制的实际信息通常并不来自会计领域。多年来在经理培训方面的教学告诉我们,大量成功的经理人员并没有会计概念和会计原理的基本知识。结果,我们开始探求什么是经理们日常工作中确切使用的信息。
Does the information provided by management accountants to functional areas such as manufacturing and sales represent the main part of the information that is most valuable to day-to-day business control? It is the speed at which business reports are sent to managers’ desks, or Is it possible to increase the accuracy of financial measures? We have recently conducted a study to determine the usefulness of accounting information. We find that the actual information used for day-to-day business control does not usually come from the accounting field. The teaching of manager training over the years has taught us that a large number of successful managers do not have the basic knowledge of accounting concepts and accounting principles. As a result, we began to explore what exactly is the information that managers use in their daily work.