管理会计的逻辑(一)——主体、目标与定位

The Logic of Management Accounting(Ⅰ)——Subject, Target and Positioning

为了系统地回答管理会计从何而来、管理会计是什么、如何应用管理会计、管理会计走向何方等问题,本文从管理会计的产生发展及其概念入手,分析了管理会计的逻辑起点,包括管理会计的主体、管理会计的目标和管理会计的定位。

In order to answer questions of 'where did the management accounting come from','what is management accounting','how to apply management accounting', 'where management accounting is heading', this paper starts with the beginning and development of management accounting and the concept of it, then analyzes the logic starting point of management accounting including subjects, targets and positioning of management accounting.