论文部分内容阅读
管理会计是现代管理科学的一个组成部分,是一门新兴学科. 管理会计的具体特征是:(1)核算目的:为企业内部各级管理人员服务,故又称内部会计.(2)核算重点:不仅反映过去,更着重于规划未来——事前预算和决策.(3)核算依据:只服从管理人员的需要,不受公认的会计原则的限制.(4)核算对象:以企业的所属单位(部门、区域)为对象,同时也涉及整个企业,除财务成本数据外,还包括各种统计和业务核算资料.(5)核算程序:核算程序不固定,没有一定格式的凭证,怅簿、报表可根据管理需要采用灵活而多样的形式.(6)核算方法:在一定时期内可采用几种核算方法,提出不同选择方案,核算时大量应用现
Management accounting is an integral part of modern management science and it is a new discipline. The specific features of management accounting are: (1) Accounting purpose: Serving internal management personnel at all levels of the company, it is also called internal accounting. (2) Accounting key : Not only reflect the past, but also focus on planning the future - prior budget and decision-making. (3) Accounting basis: only subject to the needs of management personnel, not subject to generally accepted accounting principles. (4) Accounting object: the company’s affiliation (Departments, regions) as the target, but also the entire enterprise, in addition to the financial cost data, but also includes various statistical and business accounting data. (5) accounting procedures: accounting procedures are not fixed, there is no certain form of the certificate, register, The report can be used in a flexible and diversified manner according to the management needs. (6) Accounting methods: Several accounting methods can be used within a certain period of time, different options can be proposed, and a large number of applications can be applied when accounting.