论文部分内容阅读
围绕企业先进管理会计的理念和方法,对管理会计系统建设情况进行了调研,形成管理会计系统建设的初步设想。一、调研情况(一)专业咨询机构谈管理会计实施策略调研三家知名财务咨询机构,了解推行管理会计企业不同侧重角度,基本思路如下:(1)通过KPI指标,建立公司绩效树,形成按业务、地域、团队、项目等的绩效组合。分析绩效的归因和来源,分期间对比绩效基准和水平,
Focusing on the concept and method of advanced management accounting of enterprises, the research on the construction of management accounting system was conducted to form the initial idea of the construction of management accounting system. First, the research situation (a) professional advisory body on the management accounting strategy survey Three well-known financial consulting agencies to understand the different focus on the implementation of management accounting firm perspective, the basic idea is as follows: (1) through the KPI indicators, the establishment of corporate performance tree, formed by business , Geographical, team, project performance portfolio. Analyze the attribution and source of performance, compare the performance benchmark and level during the period,