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组织间成本管理的目的是寻找比单个组织更有效的成本管理途径和方法,而会计信息的有效共享是对组织间成本管理的有效性其关键作用。本文介绍了组织间成本管理的会计信息共享,并据此引入开放会计,并探究其对组织间成本管理的影响。研究发现,开放会计作为一种管理工具、战略及思想,对组织间成本管理的影响是一把双刃剑,不仅促进了组织间成本管理的发展,同时也对其发展具有抑制作用。
The purpose of inter-organizational cost management is to find more effective ways and methods of cost management than individual organizations, and the effective sharing of accounting information is the key role of the effectiveness of inter-organization cost management. This paper introduces the sharing of accounting information in inter-organizational cost management and introduces open accounting accordingly and explores its impact on inter-organizational cost management. The study finds that the open accounting as a management tool, strategy and thought has a double-edged sword on the cost management among organizations, which not only promotes the development of cost management among organizations but also restrains its development.