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近来会计学术探讨中,有不少论文提出了“会计决策”一词。一个企业,无论是工、农、商业,都要有经营决策。所谓经营决策,首先是经营什么?资金来源如何?怎样组织货源或如何生产?市场情况如何?投资多少?可以盈利多少?这些资料都要通过各种信息,作出会计测算,提出各种方案,进行可行性研究,然后由经理(厂长)作经营决策。一旦经营决策确定之后,企业所有各职能部门和职工,都按照经营
In recent accounting academic research, many papers have proposed the term “accounting decisions.” A company, whether it is workers, farmers, or businesses, must have business decisions. The so-called business decision-making, first what is the operation? How is the source of funds? How to organize the supply or how to produce? How is the market situation? How much is the investment? How much can you make profit? These data must pass all kinds of information, make accounting calculations, put forward various plans, carry out Feasibility study, then the manager (manager) makes business decisions. Once the business decision is made, all the functional departments and employees of the company