管理会计在企业管理体系中的重要性、作用和地位

A. Yerzhanov, K. Taygashinova
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引用次数: 0

摘要

本文论述了管理会计的概念和基本方法规定,以及管理会计在成本管理体系和预算管理体系中的作用和地位。目前,西方和国内的科学和实用出版物对管理会计在公司财务和经济活动管理体系中的本质、地位和作用表达了各种观点。管理会计是一个不断改进财务和非财务信息系统的规划、设计、评估和功能的增值过程,这些信息系统指导管理行动,激励行为,支持并创造实现组织战略、战术和运营目标所必需的文化价值。本文还考虑了各种科学家对管理会计的观点。作者建议实现任何目标,并以管理报告的形式制定一个信息流系统,旨在实现任何目标,并在此基础上做出有效的操作决策。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE IMPORTANCE, ROLE AND PLACE OF MANAGEMENT ACCOUNTING IN THE ENTERPRISE MANAGEMENT SYSTEM
The article discusses the concept and basic methodological provisions of management accounting, as well as its role and place in the cost management system and in the budgeting system. Currently, Western, domestic scientific and practical publications express various points of view on the essence, place and role of management accounting in the management system of financial and economic activities of companies. Management accounting is a value–adding process of continuous improvement of planning, design, evaluation and functioning of financial and nonfinancial information systems that guides management actions, motivates behavior, supports and creates cultural values necessary to achieve strategic, tactical and operational goals of the organization. The points of view of various scientists on management accounting are also considered. The authors propose to achieve any goals and formulate as a system of information flow in the form of management reports aimed at achieving any goal and making effective and operational decisions on this basis.
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