管理会计方法体系构建探析

本文认为,管理会计所涉及的是企业经营管理活动中的问题,即预测、决策、规划、控制等,要解决的是企业不同时期、不同经济环境下发生的问题,因而其方法灵活多样,因地、因时、因事而异。基于管理对象和生产经营过程构建管理会计的方法体系,有利于加强管理会计方法的可操作性,能有效促使管理会计理论、方法在企业管理过中得到进一步应用。

Discussion on the Construction of the Management Accounting Methods System

This paper considers that management accounting involved many different tasks in the business,such as forecasting,decision-making,planning,controlling etc.It needs to solve these problems during different period and in different environment of enterprises,so management accounting has its own special and heterogeneous methods system.Based upon the objects and process of the managing,the construction of the management accounting methods system has its benefits to enhance the operationality and to the practice of the methods and theory of the management accounting.