本文選題：胡玉明 + 管理會計(jì)　； 參考：《財(cái)會通訊》2013年04期

【摘要】：正2012年,黨的"十八大"與中央經(jīng)濟(jì)工作會議均提出"全面深化經(jīng)濟(jì)體制改革""、深化重要領(lǐng)域改革",時值我國經(jīng)濟(jì)步入轉(zhuǎn)型階段,對于我國經(jīng)濟(jì)社會和會計(jì)界發(fā)展具有里程碑式的意義。經(jīng)濟(jì)轉(zhuǎn)型具體到作為微觀經(jīng)濟(jì)體的企業(yè),就要形成"成本節(jié)約、更高效率"的商業(yè)模式,如果用管理會計(jì)的術(shù)語來表達(dá)就是綜合權(quán)衡"時間、質(zhì)量、成本"三者之間關(guān)系的商業(yè)模式。其實(shí)質(zhì)就是"低成本"的商業(yè)模式,而如何實(shí)現(xiàn)"低成本"的商業(yè)模式為管理會計(jì)提供了大有作為的舞臺。
[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.
【分類號】：F234.3
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本文編號：1850547