| 浅谈现代管理会计的作用 |
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| 引用本文： | 任永盛.浅谈现代管理会计的作用[J].河北能源职业技术学院学报,2008,8(4):50-51. |
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| 作者姓名： | 任永盛 |
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| 作者单位： | 开滦集团公司财务部,河北,唐山,063018 |
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| 摘 要： | 管理会计从反映过去侧重于面向未来，从严格的会计程序进行货币反映扩展到灵活地运用各种有关方法进行多方面的对比分析，除货币形式反映信息外，还要非货币形态反映信息。管理会计从纵向集权化、控制性的管理转变为横向分权化的民主管理。
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| 关 键 词： | 管理会计 决策 效益 |
The Function of Modern Management Accounting |
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| PEN Yong-sheng.The Function of Modern Management Accounting[J].Journal of Hebei Energy Institute of Vocation and Technology,2008,8(4):50-51. |
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| Authors: | PEN Yong-sheng |
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| Institution: | REN Yong- sheng (Kailuan Finance Department, Hebei Tangshan 063000) |
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| Abstract: | Management accounting stresses from the reflection of the past to face the future, and expands from the reflecting of the accountant procedure in the form of currency strictly to carry on various contrastive analyses utilizing every related method. Besides monetary form, management accounting reflects the infor marion in the non -currency form. Management accounting transforms from the longitudinal centralized restraining management into the crosswise decentralized democratic management. |
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| Keywords: | management accounting decision - making benefit |
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