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管理会计积极应对宏观环境的变迁是企业创造价值的本质所在,企业需要以创造更高的顾客价值为核心来达至企业的价值增值目标。本文从行为动机理论的维度出发,分析环境变迁下管理会计控制系统优化途径。管理会计控制系统通过鉴别与分析有用的信息,来提升企业管理层对管理会计控制系统的认知水平;管理会计控制系统凭借行为动机理论,进一步优化了企业控制系统的管理机理,进而推动了企业管理会计控制体系的持续健康发展。
Management accounting actively respond to changes in the macro environment is the essence of creating value for the enterprise, companies need to create higher customer value as the core to achieve the company’s value-added goals. Based on the behavioral motivation theory, this paper analyzes the optimization of management accounting control system under the environment change. Management accounting control system through the identification and analysis of useful information to enhance the business management of the management accounting control system awareness level; management accounting control system with behavioral motivation theory, to further optimize the management system of enterprise control system, thereby promoting the business Management accounting control system of sustained and healthy development.