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一、管理会计是社会化大生产的产物社会化大生产的基本特征有三:一是建立在进步的科学技术基础上;二是共同劳动的规模大,分工协作细;三是面对着激烈的市场竞争。在社会化大生产的条件下,一个企业要想生存和发展,就必须具备良好的素质和高强度的应变力与竞争力,而要做到这些,没有科学的、严密的企业管理是办不到的。马克思曾形象地打过这样的比方:“一个单独的提琴手是自己指挥自己,一个乐队就需要一个乐队指挥。”其实,指挥就是一种管理,社会化的大生产需要极其高明的指挥。
First, the management accounting is the product of socialized large-scale production The basic characteristics of socialized mass production are three: First, based on the progress of science and technology; second is the scale of joint labor, division of labor cooperation; Third, the face of intense market competition. Under the conditions of socialized large-scale production, if an enterprise wants to survive and develop, it must have a good quality and high-intensity response force and competitiveness. To achieve this, no scientific and strict enterprise management should be done To Marx vividly played such an analogy: “A single fiddler is to direct himself, a band will need a band command.” In fact, the command is a management, socialization of large-scale production requires an extremely clever command .