摘要
当前"管理会计"已为企业管理者所接受,管理会计的一些方法也正在为会计工作所应用,但管理会计的完善发展仍受着制约。本文拟对核算型会计向管理型会计转化的问题作一些探讨。
Nowadays management accounting has been accepted by enterprise managers. Some methods of management accounting have been applied by accounting work. However,the perfecting and development of management accounting is still under restraint. This paper probes into the problems of transformation of calculating accounting to management accounting.
出处
《内蒙古财经学院学报（综合版）》
2010年第1期148-149,共2页
Journal of inner Mongolia finance and economics college
关键词
核算型会计
管理型会计
管理成本
calculating accounting
management accounting
management cost
