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经济核算,简单地说就是企业对其生产经营过程中的消耗和经营成果所进行的记录、计算、分析和对比.从经济核算总的过程看,经济核算主要的作用是通过数字的直观反映(即量的反映)和数字间的对比分析(即通过量变反映质变)来研究企业的投入产出规律.经济核算在整个经营过程中都起着这种作用,但是各种管理层次中经济核算的重点是不同的. 不论是三级管理还是二级管理,都有这样一种趋向:越高级管理层越侧重制定战略决策,中级管理以下层次,越注重战术决策和业务决策.最高一级的管理层是决
Economic accounting is simply a record, calculation, analysis and comparison of the consumption and operating results of enterprises in their production and operation process. From the overall process of economic accounting, the main role of economic accounting is through the intuitive reflection of numbers ( The quantitative analysis and the comparison between numbers (that is, quantitative changes reflect the qualitative changes) to study the law of input and output of enterprises. Economic accounting plays such a role in the entire business process, but the economic management of various management levels The emphasis is different. Whether it is three-level management or two-level management, there is a trend in which the more senior management level focuses on making strategic decisions, the lower level of middle management, and the greater emphasis on tactical and business decisions. The highest level of management The layer is decided