论文部分内容阅读
管理会计作为现代会计学科的分支已得到广泛承认,至今尚未形成一套严密完整的理论体系。本文针对管理会计对每个会计主体如何确定目标信息,并如何将会计信息运用到管理中,向企业管理层提供简单有效的信息并达到一定目标进行论述。
As a branch of modern accounting discipline, management accounting has been widely recognized. So far, a set of rigorous and complete theoretical system has not been formed yet. This article aims at how the management accounting can determine the target information for each accounting entity and how to apply the accounting information to the management so as to provide simple and effective information to the management of the enterprise and achieve certain goals.