| 论管理会计逻辑和生产实际逻辑的不整合性 |
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| 引用本文： | 罗树凌,蔡卫中. 论管理会计逻辑和生产实际逻辑的不整合性[J]. 事业财会, 2011, 0(5) |
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| 作者姓名： | 罗树凌 蔡卫中 |
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| 作者单位： | 中南林业科技大学商学院; |
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| 基金项目： | 国家自科基金:“含缺陷高聚物材料热致磁效应多场耦合继承测试仪器的研制”(项目编号:11072270); 湖南省情与决策咨询研究项目:“新型工业化战略下的湖南国企发展研究”(编号:0910BZZ31); 中南林业科技大学人才引进基金项目(编号:104-0114)资助 |
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| 摘 要： | 企业的生产决策信息主要依赖于管理会计提供,但作为现今的管理会计与生产实践的脱节是难以向决策者提供正确信息的。这主要是过去的管理会计的逻辑与生产的逻辑不整合性造成的,或者说是管理会计的目标与生产的目标不一致造成的。为此我们一定要把如何构筑企业价值和竞争能力作为核心去建立新的管理会计理论体系,要依据生产的逻辑来构建管理会计的逻辑。
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| 关 键 词： | 管理会计的逻辑 生产的逻辑 不整合性 |
Analysis on the Unconformity of Managerial Accounting Logic and Production Logic |
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| LUO Shu-ling,CAI Wei-zhong College of Business,Central South University of Forestry , Technology,Changsha. Analysis on the Unconformity of Managerial Accounting Logic and Production Logic[J]. , 2011, 0(5) |
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| Authors: | LUO Shu-ling CAI Wei-zhong College of Business Central South University of Forestry Technology Changsha |
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| Affiliation: | LUO Shu-ling,CAI Wei-zhong College of Business,Central South University of Forestry and Technology,Changsha 410004 |
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| Abstract: | The information of productive decision of enterprises mainly relies on the managerial accounting,but the problem that today's theory of the accounting for management departs from practice seriously is worth our consideration.The main problem is the unconformity of the managerial accounting logic and the productive logic.That is to say,the main problem is the different targets between managerial accounting and production.It seems particularly outstanding in today's world which is experiencing economic global... |
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| Keywords: | Managerial Accounting Logic Production Logic Unconformity |
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