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(一)现代管理会计不仅要求事后记帐、算帐、用帐,反映实际耗费,分析超降原因;它更着眼于未来,要求在事前做好成本预测,规划好应当耗费多少,制订出目标成本。然后在日常经济活动中,对成本指标严格加以控制,引导全体职工想方设法去实现这个目标。成本预测是科学根据与主观判断的结合体。它一定要有过去和现在的本企业及其他企业同类产品的成本数据为基础;然后由企业管理当局结合当前科学技术的发展情况,对生产、供应、销售、运输等方面的技术条件都要进行计算、比较和分析;最后再作出判断。
(1) Modern management accounting not only requires post-account accounting, accounting, and accounting, but also reflects actual costs and analyzes the causes of overshoots. It focuses on the future, requires cost prediction beforehand, plans how much to spend, and formulates goals. cost. Then in the daily economic activities, the cost indicators are strictly controlled to guide all employees to find ways to achieve this goal. Cost forecasting is a combination of scientific and subjective judgments. It must be based on the cost data of past and present companies and other enterprises of the same kind; then the business management authorities should combine the current developments in science and technology to carry out the technical conditions of production, supply, sales and transportation. Calculate, compare, and analyze; make judgments at the end.