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管理会计与企业信息化建设的融合
引用本文:韩洪云,王乐乐. 管理会计与企业信息化建设的融合[J]. 经济与管理, 2004, 18(10): 55-56
作者姓名:韩洪云  王乐乐
作者单位:西安建筑科技大学,管理学院,陕西,西安,710055;西安建筑科技大学,管理学院,陕西,西安,710055
摘    要:
随着信息技术在企业管理中的推广应用,管理会计逐渐形成并与企业管理活动高度结合,最终脱离现有会计理论框 架的约束,成为为企业生产经营服务的信息化的管理活动。

关 键 词:管理会计  成本会计  信息  企业信息化
文章编号:1003-3890(2004)10-0055-02
修稿时间:2004-07-08

The Research on Applying Managerial Accounting System into The Information System in An Enterprise
HAN Hong-yun,WANG Le-le. The Research on Applying Managerial Accounting System into The Information System in An Enterprise[J]. Economy and Management, 2004, 18(10): 55-56
Authors:HAN Hong-yun  WANG Le-le
Abstract:
In this paper, the managerial accounting system is introduced and analyzed from the three following aspects: the origin and development of managerial accounting system, the applicat of information technology in enterprise management, and the impaction on managerial accounting system by enterprise informationization. Consequently, it can be concluded that: managerial accounting system will at last to be one of the informationized management activities in a company.
Keywords:managerial acoounting system  cost accounting  information technology  enterprise informationization
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