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管理会计体系不是为建设而建设,目的是运用并提高和改进组织的管理质量、提高组织的营运效率和效益,所以我认为应着眼于现实,先提出一系列管理会计问题,按重要程度和轻重缓急分类,分阶段解决,最后形成完整体系。对此,会计主管部门不应闭门造车,而应持需求导向理念,征询和听取管理者、所有者的建议。
Management accounting system is not for the construction and construction, the purpose is to use and improve and improve the management of the organization to improve the efficiency and effectiveness of the organization’s operation, so I think we should focus on reality, first proposed a series of management accounting issues, according to the importance and priority Classification, phased solution, the final formation of a complete system. In this regard, the accounting department should not be behind closed doors, but should be guided by demand-oriented concepts, solicit and listen to the manager, the owner’s suggestion.