会计工程要素在战略会计中的运用

M. Skorev, T. Grafova, I. Kirishchieva, O. Mishchenko
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引用次数: 2

摘要

在俄罗斯联邦,一个能够最有效地利用所有现有储备的提出会计资料的工作制度对商业活动的成功至关重要。如今,没有外部和内部信息,就不可能做出重要的管理决策。战略管理会计的概念是将所获得的关于外部和内部环境基本参数的信息系统化的唯一途径。使用这种类型的会计,有关宏观环境中的外部因素的信息是在监测系统内产生的,决策时将其结果考虑在内。战略会计的各种方法和工具的使用,包括会计工程工具,将加强建立所有业务流程,并从融资和经营活动中获得最大的结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Use of Accounting Engineering Elements in Strategic Accounting
In the Russian Federation a working system for presenting accounting information, that will allow to use all existing reserves with the greatest efficiency, is vital for successful business operations. Nowadays, making important managerial decisions is impossible without external and internal information. The concept of strategic management accounting is the only way to systematize the acquired information about the basic parameters of the external and internal environment. With the use of this type of accounting, the information about external factors in the macro-environment is generated within the monitoring system, with the results being taken into account when making decisions. The use of various methods and tools of strategic accounting, including accounting engineering tools, will enhance establishing all business processes and getting maximum result from financing and operating activities.
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