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毕节卷烟厂会计决策支持系统设计研究的探讨

AN APPROACH ON THE DESIGN AND RESEARCH OF ACCOUNTING POLICY DECISION SUPPORT SYSTEM FOR BIJIE CIGARETTE FACTORY
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摘要 鉴于目前企业会计信息管理系统属于MIS系统,而企业会计不仅要完成常规管理职能,还要参与决策,变事后核算为事前控制。因此,本文从会计的管理职能出发,设计贵州省毕节卷烟厂会计决策支持系统,以期为该厂CIMS的建造奠定坚实的基础。 The current enterprise accounting management system is merely a MIS system.Nevertheless,the enterprise accountant is supposed not only to fulfill routine management function but also to participate in the policy decision process so that balancing an account afterward can be converted into getting control beforehead. Begin.ning with management and policy decision function, a policy decision in accounting Support system for Bine Cigarette Factory is deSigned to establish a steady foundation for the building of CIMS.
作者 廖天福
机构地区 贵州毕节卷烟厂
出处 《贵州工学院学报》 1994年第3期151-156,共6页
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