成本管理会计的发展及其技术适应性分析

An Analysis of the Development of Cost Management Accounting and Its Technical Applicability

企业生产经营环境不断变化,加上其他交叉学科如信息经济学、组织行为学等的发展,对成本管理会计的理论和实践产生了深刻的影响。成本管理会计的发展与环境变化的关系密切,现代成本管理方法的应用环境的变化使其在应用中受到了严峻的挑战,企业必须结合各自的特点及其竞争环境的不同来选择其适用的成本管理系统。

The continuous changes of the production and operation environment for all kinds of business and the development of some other cross subjects such as information economics and organizational behavior have deeply influenced the theory and practice of the cost management accounting. The development of cost management accounting has a close relation with the changes of the environment. The modem cost management method is also under severe challenge in the environment in which it is being applied. The enterprises should choose the applicable cost management system in accordance with their own characteristics of their businesses and the difference of the competitive environment.