摘要
管理会计从反映过去侧重于面向未来,从严格的会计程序进行货币反映扩展到灵活地运用各种有关方法进行多方面的对比分析,除货币形式反映信息外,还要非货币形态反映信息。管理会计从纵向集权化、控制性的管理转变为横向分权化的民主管理。
Management accounting stresses from the reflection of the past to face the future, and expands from the reflecting of the accountant procedure in the form of currency strictly to carry on various contrastive analyses utilizing every related method. Besides monetary form, management accounting reflects the infor marion in the non -currency form. Management accounting transforms from the longitudinal centralized restraining management into the crosswise decentralized democratic management.
出处
《河北能源职业技术学院学报》
2008年第4期50-51,共2页
Journal of Hebei Energy College of Vocation and Technology
关键词
管理会计
决策
效益
management accounting
decision - making
benefit
