摘要
介绍了管理会计在我国的发展状况,阐述了未来我国发展管理会计时应注意的一些问题,探讨了我国管理会计的发展方向,并针对我国管理会计存在的问题提出了相应的对策。
This paper introduces the developing situation of the managerial accounting in China, expounds some problems needing attention in developing the managerial accounting in the future in China, probes into the developing direction of our country's managerial accounting, and in the light of the problems existing in our country's managerial accounting, puts forward some corresponding countermeasures.
出处
《科技情报开发与经济》
2005年第19期161-163,共3页
Sci-Tech Information Development & Economy
关键词
管理会计
价值链分析
作业成本法
目标成本法
managerial accounting
analysis of value chain
activity costing
target costing