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管理会计是现代企业会计的一个分支,它是适应科学管理的要求而产生的。管理会计是指运用适当的技术方法,处理企业历史和未来的经济信息,以有助于经营管理人员制定合理的、为达到各项目标所进行的决策。它与财务会计之间,既有密切的联系,又存在一定的区别。二者的区别主要表现在以下几个方面: 1、服务对象不同。财务会计通过对企业日常经济业务的记录、分类、汇总和编制财务报表等方法向企业外部的利害关系者(如投资人、债权人、
Management accounting is a branch of modern enterprise accounting, it is to adapt to the requirements of scientific management arising. Management accounting is the use of appropriate technical methods to deal with the business history and future economic information to help managers and managers to develop reasonable and in order to achieve the goals of the decision-making. Between it and financial accounting, there are both close ties, there are some differences. The difference between the two mainly in the following areas: 1, different clients. Financial accounting Through the company’s daily business records, classification, summary and preparation of financial statements and other methods to the outside of the enterprise stakeholders (such as investors, creditors,