| 浅议核算型会计向管理型会计的转化 |
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| 引用本文： | 张立群.浅议核算型会计向管理型会计的转化[J].内蒙古财经学院学报(综合版),2010,8(1):148-149. |
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| 作者姓名： | 张立群 |
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| 作者单位： | 内蒙古医院住院处,内蒙古,呼和浩特,01001O |
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| 摘 要： | 当前"管理会计"已为企业管理者所接受,管理会计的一些方法也正在为会计工作所应用,但管理会计的完善发展仍受着制约。本文拟对核算型会计向管理型会计转化的问题作一些探讨。
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| 关 键 词： | 核算型会计 管理型会计 管理成本 |
On the Transformation of Calculating Accounting to Management Accounting |
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| Zhang Liqun.On the Transformation of Calculating Accounting to Management Accounting[J].Journal of Inner Mongolia Finance and Economics College,2010,8(1):148-149. |
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| Authors: | Zhang Liqun |
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| Institution: | Inner Mongolia Medical College/a>;Huhhot/a>;Inner Mongolia/a>;010010 |
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| Abstract: | Nowadays management accounting has been accepted by enterprise managers. Some methods of management accounting have been applied by accounting work. However,the perfecting and development of management accounting is still under restraint. This paper probes into the problems of transformation of calculating accounting to management accounting. |
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| Keywords: | calculating accounting management accounting management cost |
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