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管理会计,是50年代前后从西方传统财务会计中分离出来的一个会计分支,是一门旨在为企业内部管理服务的边缘科学。它广泛采用概率论、运筹学、线性规划和数理统计等一些数学方法,对企业的财务会计资料及其它有关信息进行整理、分析、传递,并在此基础上对经营决策方案做出科学的预测和评价。管理会计的出现,顺应了战后西方企业加强内部管理的要求,因此30多年来发展十分迅速。管理会计的一个重要内容,是评价企业各种经营决策方案的经济可行性。这种评价是在充分占有信息的基础上,通过对多个备选方案的成本、资金、利润等方面进行综合分析比较后做出的。在西方,管理会计的评价结果往往对企业管理当局的抉择具有举足轻重的影响,因此有人认为,管理会计就是决策会计。在企业经常遇到的各类决策中·最为重
Management accounting is an accounting branch that was separated from Western traditional financial accounting around the 1950s and is an edge science that aims to serve the internal management of the company. It widely uses mathematical methods such as probability theory, operations research, linear programming, and mathematical statistics to organize, analyze, and transfer financial accounting data and other related information of enterprises. Based on this, it makes scientific predictions on business decision-making schemes. And evaluation. The emergence of management accounting complied with the requirements of post-war Western companies to strengthen their internal management. Therefore, the development has been rapid over the past 30 years. An important part of management accounting is to evaluate the economic viability of various business decision-making programs. This evaluation is based on the comprehensive analysis and comparison of costs, funds, and profits of multiple alternatives on the basis of sufficient information. In the West, the evaluation results of management accounting often have a decisive influence on the choices of the corporate management authorities. Some people think that management accounting is decision accounting. Among the various types of decisions that companies often encounter, the most important