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成本会计主要涉及成本积累,存货估价及产品成本计算,它强调的是有关成本方面的内容,其成本最优化的客观作用无疑是显而易见的。与此相似的,管理会计则涉及资源的有效分配,其利润最优化的客观作用也是较为明显的。还可使人感到的是成本会计人员与管理会计人员分别执行着不同的活动:成本控制是属于成本会计人员所管辖的,而成本降低则属于管理会计人员的管辖范围。根据对各种会计教科书的粗略考察,总的情况表明,那些以“成本会计”命名的书强调的是成本控制,而那些以“管理会计”命名的书强调的则是成本计划。这就使
Cost accounting mainly involves cost accumulation, inventory valuation and product costing. It emphasizes the cost aspects and the objective function of cost optimization is undoubtedly obvious. Similarly, the management accounting involves the effective allocation of resources, the objective function of its profit optimization is also more obvious. It also makes people feel that cost accounting staff and management accounting staff respectively perform different activities: cost control belongs to the cost accounting personnel under the jurisdiction, and the cost reduction belongs to the management accounting personnel jurisdiction. Based on a rough review of various accounting textbooks, the general picture shows that those named after “cost accounting” emphasize cost control, whereas those named after “management accounting” emphasize cost planning. This makes