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企业管理会计职能定位及实现路径 被引量:5

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摘要 本文从信息系统论和企业价值论两个角度阐释了管理会计的职能定位,并以元亨公司为例,具体分析了管理会计的三大职能,即:预测和决策、规划和控制及分析和评价这些职能如何在企业实际经营管理活动中得以实现,对我国企业管理会计的发展和运用具有参考借鉴意义。
作者 瞿慧芹
出处 《财会通讯(上)》 北大核心 2017年第5期45-48,共4页 Communication of Finance and Accounting
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