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管理会计的时间评价与应用 被引量:16

Time Appraisal in Management Accounting and Application
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摘要 近年来,时间作为企业竞争战略的一个要素倍受学界重视,管理会计界也开展了一系列以时间为对象的研究。将时间要素引入管理会计领域,有助于考察业绩评价会计与决策会计之间的相互关系。本文的目的在于突出时间作为决策的一项要素,能够从一种新的视角理解和认识问题,提高管理会计决策评价的有效性。 In recent years,time,as a key element of competitive strategy,has attracted much more attention of academic world.Around the time,management accounting profession has been developing to conduct a series of research.Such research results help to examine the relationship between performance-evaluating accounting and accounting on decision-making.The purpose of this paper is to tell explicitly that time is a factor of decision-making.So we can comprehend and realize the problems from a new vision as well as improve the evaluation's effectiveness of decision-making in management accounting.
作者 冯巧根
出处 《会计研究》 CSSCI 北大核心 2007年第11期66-73,共8页 Accounting Research
基金 教育部留学回国人员科研基金资助项目(批准号:200724) 日本文部科学省科学研究補助金资助项目(番号:DAJI816001) 教育部哲学社会科学创新基地"南京大学经济转型和发展研究中心"子课题
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参考文献23

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