现代管理会计在西方发达国家的应用

Application of Modern Managerial Accounting in the Developed Countries

会计界普遍认为现代管理会计形成于50年代,并在50年代以后得到发展,至今已初步形成了管理会计的理论体系与方法体系。该文对现代管理会计的产生和发展及其在西方发达国家的应用进行了简要分析。

It is generally accepted that modem managerial accounting formed in 1950s, and developed afterwards. It has become a preliminary theoretical and methodical system. This paper gives a brief analysis about the formation and development of modem managerial accounting and its application in the developed countries.