论文部分内容阅读
现代管理会计为了筹划未来,必须对企业未来的经济活动进行规划。规划有两类,一类是对企业某个未来时期的经济活动作出规划,叫定期规划,如前面第三、第四两讲讲的利润规划和成本规划就是。还有一类是对企业一些一次性的专门问题,通过计算、分析、评价和判断,对未来行动作出决定,这就是决策。决策是个别项目的计划,它是对企业未来经济活动进行规划的一个重要组成部分。一、决策分析及其一般程序 (一)决策和决策分析什么是决策?决策(Deciion)就是为完成一定的目标对企业的特定的专门问题,从可供选择的方案中选取最优方案,通俗地说“决策就是作决定”。
In order to plan for the future, modern management accounting must plan the future economic activities of the company. There are two types of planning. One is to plan for the company’s economic activities in a certain future period. This is called regular planning. For example, the profit planning and cost planning mentioned in the third and fourth sections above are examples. There is also a kind of one-time special problem for the company. Through calculations, analysis, evaluation and judgment, it makes decisions on future actions. This is decision-making. Decision-making is the plan for individual projects and it is an important part of the planning of the company’s future economic activities. First, decision analysis and its general procedures (a) decision-making and decision analysis What is decision-making?Decision (Deciion) is to achieve a certain goal for the company’s specific problems, select the best program from the available options, popular Says “decision is the decision.”