管理会计方法的创新

On Methodological Creation for Managerial Accounting

具体阐述了管理会计方法上的变革,一是处理技术方面,管理会计中引入了电子计算机,实现了电算化;另一方面是管理会计具体处理方法的变革,产生了作业成本法、目标成本法等一系列新的方法。

The paper expounds in detail the reformation in methods of managerial accounting for one thing,it changes on operating techniques to introduce computer into managerial accounting,so as to realize computerized accounting.For another,it changes on operating methods to generate some new methods such as working cost,objective cost as well.