胡玉明:管理会计大有作为的舞台

发布时间：2018-05-06 03:18

  本文选题：胡玉明 + 管理会计　； 参考：《财会通讯》2013年04期

【摘要】：正2012年,党的"十八大"与中央经济工作会议均提出"全面深化经济体制改革""、深化重要领域改革",时值我国经济步入转型阶段,对于我国经济社会和会计界发展具有里程碑式的意义。经济转型具体到作为微观经济体的企业,就要形成"成本节约、更高效率"的商业模式,如果用管理会计的术语来表达就是综合权衡"时间、质量、成本"三者之间关系的商业模式。其实质就是"低成本"的商业模式,而如何实现"低成本"的商业模式为管理会计提供了大有作为的舞台。
[Abstract]:In 2012, both the 18th National Congress of the Party and the Central Economic work Conference proposed "comprehensively deepening the reform of the economic system" and "deepening the reform in important fields," as China's economy entered the stage of economic transformation. To our country economy society and the accounting profession development has the milestone significance. Economic transformation is specific to the enterprises as a micro-economy, it is necessary to form a "cost-saving, more efficient" business model. If the term "management accounting" is expressed as a comprehensive trade-off between "time, quality," Cost "the business model of the relationship between the three." Its essence is the "low cost" business model, and how to realize the "low cost" business model provides a promising stage for management accounting.
【分类号】：F234.3
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本文编号：1850547