速度经济下的新型管理会计模式探索

速度经济正在深刻地改变着传统管理会计的理论基础。本文通过分析速度经济对传统管理会计理论的挑战以及对管理会计的相关要求, 引入制约理论提出了一种以时间管理为中心的新型管理会计模式, 试图为研究适应速度经济的管理会计提供新的思路。

A Study on the New Management Accounting Mode under Velocity Economy

Velocity economy is changing traditional management accounting theoretical basis profoundly. Through analyzing the challenges and requirements for traditional management accounting, this paper proposed a new management accounting model in which timing management is the core. The paper also intends to provide a new way to study management accounting which suits to velocity economy.