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传统的成本会计技术已经无法完全适应企业内外部环境的变化,也无法适应企业所实施的管理战略。由此一来,战略成本会计出现在人们的视野中,这种会计技术摆脱了传统成本会计将成本局限在微观层面的管理,而将重点投向了企业整体战略这一宏大领域,从而帮助企业更好地预测成本、制定决策,提高企业的整体利润和效益。本文尝试研究战略成本会计在制造业中的应用,希望能起到抛砖引玉的作用。
The traditional cost accounting technology has been unable to fully adapt to changes in the internal and external environment, can not adapt to the management strategy implemented by the enterprise. As a result, the strategic cost accounting appears in the people’s perspective, this accounting technology out of the traditional cost accounting will be limited to the micro-level cost management, and will focus on the enterprise’s overall strategy of this ambitious field to help businesses more Good forecasting of costs, making decisions, improve the overall profitability and effectiveness of enterprises. This article attempts to study the application of strategic cost accounting in the manufacturing industry, hoping to play a valuable role.