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在任何一个企业中,有效的计划、决策和控制,都需要掌握有关信息。在商业企业中,主要包括市场销售、经营趋势、商品资源、人员配备以及成本、费用、利润等几个方面,其中会计信息发挥了很大的作用。这是因为: (1)会计是以货币形式记录、计算各种经济活动,而货币又是衡量经济活动的尺度。许多计划和决策,都是以有关经济因素的货币比例关系的变化为转移,这就使会计有可能成为经济活动的数据中心。 (2)现代会计的内容,包括财务会计、成本会计和管理会计。其中管理会计是以提高经济效益
In any company, effective planning, decision-making, and control require information. Among commercial enterprises, there are several aspects including market sales, business trends, commodity resources, staffing, and costs, expenses, and profits, among which accounting information has played a large role. This is because: (1) Accounting records and calculates various economic activities in monetary terms, and money is a measure of economic activity. Many plans and decisions are shifted by changes in the proportion of money related to economic factors, which makes accounting potentially a data center for economic activity. (2) The content of modern accounting, including financial accounting, cost accounting, and management accounting. Among them, management accounting is to increase economic efficiency