相关实验视频
概括
现代管理会计需要更新的系统. 新的运营控制和基于活动的成本计算提供了及时的相关数据,用于质量,交付时间和竞争性市场的客户响应.
科学领域:
- 管理会计 管理会计
- 运营管理 运营管理
- 成本会计 成本会计 成本会计 成本会计
背景情况:
- 传统的管理会计系统已经过时了,无法满足当前的业务需求.
- 企业面临的挑战是获得及时和相关的信息来做出决策.
- 越来越复杂和竞争需要先进的会计方法.
研究的目的:
- 突出历史管理会计系统的局限性.
- 引入现代化的运营控制和绩效测量系统.
- 解释基于活动的成本计算在复杂环境中的好处.
主要方法:
- 讨论传统管理会计中的局限性.
- 引入新的运营控制和绩效测量概念.
- 基于活动的成本计算原则的解释.
主要成果:
- 新系统强调直接测量质量,交付时间,灵活性和客户响应度.
- 基于活动的成本计算准确地分配间接和支持资源成本.
- 在先进的业务环境中,可以获得更好的管理信息.
结论:
- 过时的管理会计系统阻碍了竞争力.
- 运营控制和基于活动的成本计算提供了显著的改进.
- 对于复杂,技术先进的公司来说,采用现代系统至关重要.
相关概念视频
Health Information Technology and Healthcare Information System
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Health Information Technology, commonly called HIT, integrates advanced information systems and technology in healthcare settings. Its primary functions include:
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