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我国管理会计应用中的问题及改进与完善
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作者 栾杨 王朝兵 《现代审计与会计》 2013年第1期9-10,共2页
管理会计是企业发展中重要的环节,本文论述了管理会计的基本构成和在我国企业运用中的作用,简述了在管理中存在的问题和影响管理会计作用的主要因素,并相应地提出了改进和完善管理会计研究应用的对策措施。
关键词 管理会计特征影响因素措施
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浅析如何从管理会计的特性看管理会计应用 被引量:3
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作者 杜晓娜 《会计师》 2015年第17期23-24,共2页
管理会计是20世纪70年代从西方引进的一个会计体系,是和财务会计平行并列的一个会计学科。但是,和财务会计比较,管理会计应用实践相当匮乏。据国内外的多个会计学者走访,发现我国的管理会计多部分是在外资企业和沿海地区有实际应用,内... 管理会计是20世纪70年代从西方引进的一个会计体系,是和财务会计平行并列的一个会计学科。但是,和财务会计比较,管理会计应用实践相当匮乏。据国内外的多个会计学者走访,发现我国的管理会计多部分是在外资企业和沿海地区有实际应用,内部、西部的应用非常少。究其原因,是人们对管理会计带来的效益没有根本性认知,多数单位企业的领导者对管理会计彻底陌生,管理会计普及率非常低,且低素质的会计人员和会计软件的滞后开发都会制约管理会计的成长和普及。因此,本文从管理会计特征出发,分析管理会计在应用实践中的现状,从而提出相应对策,最终促进管理会计的应用和成长。 展开更多
关键词 管理会计 管理会计特征 行为管理会计
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Statistical Analytical Study of the Impact of Consumer Awareness Among the Students of the Faculty of Business Administration at the University of Kuwait in Consumer Protection and Its Relationship to Some Economic and Social Characteristics
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作者 Basel M. A1-Eideh 《Journal of Mathematics and System Science》 2015年第6期232-251,共20页
Kuwaiti youth is an importam element in the field of development in the Kuwaiti society, especially in the field of self- consciousness and social consciousness incident. As always said, that young Gulf inherently con... Kuwaiti youth is an importam element in the field of development in the Kuwaiti society, especially in the field of self- consciousness and social consciousness incident. As always said, that young Gulf inherently consumerist element of first degree because of abundant liquidity and reasonable level of income compared to others of non - Gulf societies. Therefore, this research aims to study and analyze the impact of consumer awareness among the students of the Faculty of Business Administration in consumer protection in terms of the current role and hoped to guide consumption and its relationship to some economic and social characteristics of the consumers. In particular it has been studying the impact of some of the qualifications for heads of Kuwaiti families, their total monthly income and their place of residency inhabited by the expressive factors of consumer awareness in college students as well as their impact on the degree of preference for quality of consumer goods in being a low-price, median-price or expensive-price. In addition, it has been studying the relationship of these social variables noted with the role of government and consumer protection associations through what they are doing to develop laws and policies directed to develop and educate consumers. To achieve these goals, a special questionnaire has been prepared especially for this purpose has been met from a random sample of students from the University of Kuwait. I have been using the appropriate statistical analysis to study these goals. Thus, some of the appropriate suggestions and recommendations are obtained to achieve the objectives of this research. 展开更多
关键词 Statistical analysis consumer awareness consumer protection quality of consumer goods economic and socialcharacteristics.
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