19世纪以来的管理会计理论

管理会计的本质是会计和管理的有机结合,它在企业管理中起着十分重要的作用。管理会计的形成和发展受社会实践及经济理论的双重影响,本文纵观19世纪以来管理理论的发展过程,从而探讨不同阶段管理会计的内容及管理会计未来的发展方向。

Since thel9th century theory of management accounting.

The essence of management accounting and management accounting is the organic integration of its Enterprise Management plays a very important role. Management accounting by the formation and development of social practice and the dual impact of economic theory, the paper Throughout the 19th century has been the development of management theory, different stages of the contents of management accounting and management accounting direction for future development.