作为未来科学改进传统管理会计体系

Sanimkul Sh, Lapbaeva¹, Aykut Argönül², Nurgul S. Shmanova¹
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引用次数: 0

摘要

在当今的商业环境中,我们越来越多地面临着这样一个事实:许多曾经在生产和提供服务方面处于领先地位的企业无法应对日益激烈的竞争、外部环境的不稳定性、不断上升的通货膨胀和许多其他因素。因此,这一切导致了这样一个事实,即在几年内,有时甚至是几个月内,以前成功的企业就会暂停活动或完全关闭。在对这些企业从创建、开始运营到出现财务和其他问题的活动进行分析后,可以发现几个共同的特点,其中之一就是企业没有管理会计制度或管理会计制度模式不正确。如今,在我国主要处于传统管理会计的普及和实施阶段。传统的管理会计以产品或工程的成本核算和成本计算为基础,采用管理分析的方法,形成了企业、公司管理层管理生产和管理决策(管理)的信息准备系统。可变成本和固定成本的核算已在哈萨克斯坦的公司和企业中普及;边际收入的确定、预算编制和获取关于现在和未来的信息。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Improving the System of Traditional Management Accounting as a Science of the Future
In today's business environment, we are increasingly faced with the fact that many enterprises that used to be leaders in the production and provision of services cannot cope with the growing fierce competition, instability of the external environment, rising inflation and many other factors. As a result, all this leads to the fact that within a few years, and sometimes even months, previously successful enterprises suspend their activities or completely close. After analyzing the activities of such enterprises from the moment they were created and started operating to the occurrence of financial and other problems, several common features can be identified, one of which is the absence or incorrectly built model of the management accounting system at the enterprise. Today, in our country, the stage of popularization and implementation of traditional management accounting is mainly underway. Traditional management accounting, based on cost accounting and costing of products or works, uses the method of management analysis and forms a system for preparing information for managing production and making management decisions (management) by the management of firms, companies. Accounting for variable and fixed costs has become widespread in Kazakhstani firms and companies; determination of marginal income, budgeting and obtaining information about the present and future.
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