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湖北监利县财政局和乡镇企业管理局于1984年10月举办乡镇企业管理会计培训班.有各企业书记、厂长、财务会计共51人参加,历时22天.结业时举行两场开卷考试,平均分数为85.2分. 培训班坚持理论联系实际,以学习知识、增长才干为目的,重点讲授了管理会计中的概论、财务预测、短期经营决策等三部份.通过学习,说明管理会计不是高不可攀,能够运用于乡镇企业.例如,砖瓦厂的订货决策和变动成本法计算问题,棉织厂的加工设备选择问题,禽蛋厂的某
Hubei Jianli County Bureau of Finance and Township Business Administration held a training course on management accounting of township enterprises in October 1984. There were 51 clerks, plant directors and financial and accounting officers who took 22 days, The average score of 85.2 points.Training class theory to practice, to learn knowledge, growth ability for the purpose, focusing on the management accounting introduction, financial forecasting, short-term management decision-making three parts.Study shows that management accounting is not high Can not be climbed, can be applied to township enterprises.For example, brick factory order decision and variable cost method of calculating the problem, cotton mill processing equipment selection problem, egg factory