基于成本效益理论的管理会计方法分析及其修正

传统管理会计的体系是基于成本—效益的观点出发的,但成本效益观中的某些内容,特别是标准成本制度在我国企业中运用的效果却不够理想。可以通过建立多元化标准成本制度改革传统的标准成本制度,其成本构成内容多元,立足于成本性态观念,制定标准成本,且强调在执行标准中加强事中预算与控制。另外,还需树立"立体期间成本"理念,强化非生产领域管理,实现人与物、管与算的有机结合,使管理会计提供的信息切实地为"决策有用观"服务。

Analysis of Management Accounting Method based on the Theory of Cost Efficiency and Modification

Based on the cost-effectiveness in traditional management accounting,this article formulates the features of analytic methods,such as the cost behavior and the marginal contribution,and technique of application.Then the article analyzes the reason why the standard cost controlling system can't penetrate into practice,and puts forward the ideas of constructing the pluralism of the standard cost system which inherits the traditional standard cost system.The article proposes the control idea of "stereo period cost" by making use of the progressive idea of strengthen period cost management of activity-based cost system.